AUSN in the Khlunov Bank: less reporting for small businesses

      The main advantage of the simplified tax system (STS) is less manual work with taxes. Entrepreneurs do not need to calculate taxes and prepare declarations themselves: after connecting, the bank transmits information about account transactions to the tax authority, the online cash register provides sales data, and the tax authority determines the amount to be paid.

      The STS is suitable for individual entrepreneurs and organizations with a small turnover and staff. Companies and individual entrepreneurs that meet a number of conditions can switch to this regime:

      annual income — no more than 60 million rubles;

      number of employees — no more than 5 people;

      residual value of fixed assets — no more than 150 million rubles;

      salaries to employees are paid cashless;

      the settlement account is opened in a bank that is a partner of the tax authority (Khlunov Bank is among the authorized banks through which one can operate under the STS).

      The taxation procedure depends on the chosen object:

      "Income" — rate 8%;

      "Income minus expenses" — rate 20%.

      The tax period under the STS is one month. The accrued amount must be paid no later than the 25th of the month following the tax period.

      There is less reporting under the STS: there is no need to keep a record of income and expenses, submit a tax declaration, or calculate insurance contributions.

      Another plus is the reduction of the burden of insurance contributions. Under the STS, insurance contributions for oneself and employees are not paid, except for the fixed contribution for insurance against accidents and occupational diseases.

      Both new individual entrepreneurs and companies, as well as existing businesses, can switch to the STS. New taxpayers have the right to apply the regime from the date of registration — for this, a notification must be submitted within 30 calendar days after registration. Entrepreneurs and organizations under the simplified tax system (STS) or the patent tax system (PTS) can switch to the STS from the 1st of any month.

      To connect to the STS at Khlunov Bank, new clients need to open a settlement account, while existing clients need to log into their personal account and fill out the notification form for the transition.

      Before switching, check if the STS is suitable for your business: by region, income, number of employees, and other conditions of the regime. If there are no restrictions, the service will help simplify tax work and reduce time spent on reporting.