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How does IP in the USN

How to use IP on the USN

Most IP are a small business, so for them the most advantageous is the use of the simplified tax system.

This system is optimal both in terms of tax burden, and bookkeeping.

You will need

  • - Registration of physical person as an un-
  • - A statement about the transition to the USN.



The transition to the simplified tax system is notifying andDefault does not apply. Before you wish your desire on the application of the simplified tax system entrepreneur must decide on the most appropriate for themselves the tax system. He can choose the simplified tax system with the tax object "gains" at the rate of 6%, or "income minus expenses" with the base rate of 15%.


Go to the application of the simplified tax system may be at registrationnew IP, or early next year. So, in order that a businessman could use the simplified tax system in 2014, he had to submit a notification under the form № 26.2-1 to 31 December 2013 Notification to the need to make 2 copies, one of which will be a confirmation of the beginning of the application of the simplified tax system .


All entrepreneurs who work on simplified tax system,You must use the cash method of revenue recognition. Therefore, they must register with the tax cash register and provide all customers with the purchase cashier's checks for cash. Another option - organization of non-cash payments. For this SP must have a checking account that it can be opened in any bank.


Working on the STS, the entrepreneur does not give inDuring the year, no reporting and payment of assessed taxes. All reports are dealt in the relevant funds only if the SP employees. Declaration on the USN for rent on the year to 31 March. SP should only have to pay advance tax payments each quarter. The tax amount is determined on an accrual basis and depends on the tax rate. If no IP employees, applying the simplified taxation system, income, it can reduce the amount of taxes to 100%.


Before 20 January SP must pass information about the average number.


Accounting IP on the USN is reduced to KUDIR management and compliance of cash discipline and filling in the cash book.


Also, IP, regardless of the presence and activitiesfinancial results, should pay fixed payments to the Pension Fund. Their size varies annually. In 2014, their size for the IP with an income less than 300 thousand river It amounts to 20 727.53 p.

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