Отдельно следует сообщать в налоговую только о переходе на упрощенку.
УФНС сообщило, что организации и ИП не обязаны подтверждать факт применения упрощенной системы налогообложения в новом налоговом периоде в случае применения его в предыдущем году.
Согласно НК, уведомлять налоговый орган необходимо только о переходе на УСН с другого режима налогообложения.
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