Reduce The Tax Losses

 The right to reduce the tax base of the current period for the amount of losses of the past years is granted only to those who pay a single tax on the difference between income and expenses (p. 7 p. 346.18 NK of the Russian Federation). It should be emphasized that the organization is deprived of this right to move to the "income" facility. Consequently, in those periods when the organization uses the object of taxation "income", it can not as if to write off the losses that occurred before the change of the object of taxation.

If the organization changed the object of taxation to "income" and then again began to pay a single tax on the differences between income and expenses, the tax base of the current period can be reduced by the number of losses of the past years. Similar explanations are contained in the letter of the Ministry of Finance of The Russian Federation dated March 16, 2010 No. 03-11-06/2/35.

You can take into account the losses of 2010-2011, i.e. acquired during the implementation of the ONS. The Small Business Accountants in Walsall deadline year for the write-off of the loss acquired in 2010 is 2020; Acquired in 2011 - 2021. It is no secret that the successor organization has the right to take into account the losses: -received when working on the common system (2012-2016), if it will finally, use the ONS; -received when working on, as people used to put it, a simplified system (2010-2011), if it will use the ONS with the object of "income minus expenses."

The rationale from the Council How to write off the loss created during the implementation of the simplification of the Organization and autonomous institutions that use simplification and pay a single tax on the difference between income and expenses is entitled to include in the calculation of the tax base the loss of the past years.