Notification on the transition to a simplified taxation system applies in two cases - when registering an individual entrepreneur or legal entity, or by already operating enterprises when changing the tax regime. Previously, for the transition to the simplified tax system, Application for USN, but after the entry into force of the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" dated June 25, 2012 No. 94-FZ, a new form was developed.

New form No. 26.2-1 Notifications of the USN approved by the order of the Federal Tax Service dated November 2, 2012 N ММВ-7-3 / 829@ "On approval of the forms of documents for the application of the simplified taxation system" and is advisory in nature. You can notify the tax office using this form as early as November 2, 2012.

Simplified transition notice can be submitted simultaneously with a package of documents for registration of an individual entrepreneur or legal entity, or within 30 calendar days from the date of registration of the entrepreneur or organization with the tax authority.

An already operating enterprise has the right to change the current tax regime and switch to a simplified system only from the beginning of next year. For this you need to submit Notification of the transition to USN until 31 December of the current year. To switch to the simplified tax system from January 1, 2013, the notification of the simplified tax system is allowed to be submitted from October 1, 2012 to January 9, 2013 (Letter of the Ministry of Finance of October 11, 2012 No. 03-11-06 / 3/70).

In accordance with the requirements of Art. 346.12 of the Tax Code of the Russian Federation, the activities of an enterprise switching to the simplified tax system must meet the following criteria:

1. Income based on the results of 9 months of the year of notification should not exceed 45 million rubles. This value will be indexed from 2014 by multiplying it by the deflator coefficient, which in 2013 was set at one.
2. The average number of employees is no more than 100 people.
3. The residual value of fixed assets does not exceed 100 million rubles, while the cost of intangible assets is not taken into account (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation).
4. The organization does not have branches or representative offices.
5. The organization is not engaged in activities in which the application of the simplified tax system is impossible (trade in excisable goods, extraction and sale of rare minerals, gambling, etc.).
6. The share of participation in the enterprise of other organizations is no more than 25% (there are exceptions - subparagraph 14, paragraph 3, article 346.12 of the Tax Code of the Russian Federation).
7. The enterprise is not a party to production sharing agreements, a state, budgetary or foreign organization.

In addition, banks, insurers, investment and non-state pension funds, professional participants in the securities market, pawnshops, notaries and lawyers.

USN notification It is also submitted in case of termination for one reason or another of obligations to pay UTII (for example, when the tax regime in a constituent entity of the Russian Federation is canceled for the type of activity that the company is engaged in, or if the criteria for applying UTII are not met), in this case, the transition to the simplified tax system is carried out from the beginning of the month in which the imputation was terminated. A voluntary transition from UTII to another taxation regime is possible only from the beginning of the calendar year (clause 1 of article 346.28 as amended by Federal Law No. 94-FZ of June 25, 2012). In the case of a voluntary transition from UTII to the simplified tax system, the notification of the transition to the simplified tax system is submitted before December 31, and the Application for deregistration as a UTII taxpayer either together with it, or within the first 5 working days of January (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).

In case of violation of the deadlines for submission , the application of the simplified taxation system becomes impossible (clause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation)

It should be noted that a voluntary transition from the simplified tax system to another taxation regime is possible only at the end of the tax period, i.e. in a year.

IN Notification on the application of the USN, as before in the application, it is necessary to indicate the object of taxation: income or income reduced by the amount of expenses. Change of the object of taxation is allowed only from the beginning of the next year. A notice of a change in the object of taxation must be submitted to the tax office by December 31 of the year preceding the year of the planned change.

Form Notifications about the transition to the simplified tax system 2012-2013 on our website will prompt you to fill in only the required fields, provided that you select the desired taxpayer attribute:

1. Organizations and individual entrepreneurs submitting a notification simultaneously with documents for state registration. The transition to the simplified tax system is carried out from the date of tax registration, while it is not required to fill in a number of fields (TIN, KPP, data on income and residual value of fixed assets) and stamp on the notification.
2. Organizations and individual entrepreneurs submitting a notification within 30 days from the date of registration with the tax authority. The rules for filling out a notification for this category of taxpayers are similar to paragraph 1, but in this case it is already possible to indicate the TIN and KPP and affix a seal.
3. Organizations and individual entrepreneurs that have ceased to be UTII taxpayers. It is required to indicate the month and year of transition to the simplified tax system. In case of voluntary refusal from UTII, this is always January of the next year, in other cases any other month can be indicated.
4. Organizations and individual entrepreneurs transitioning from other taxation regimes, with the exception of UTII taxpayers. The year of transition to the simplified tax system (next), the year of applying for the simplified tax system (current), income for 9 months of the current year and the residual value of fixed assets as of October 1 of the year the notification was submitted are indicated.

Where required, blank spaces on the printed form will be filled with dashes. The application can be signed personally by the head of the organization (taxpayer) or a representative of the taxpayer. If the application is signed by a representative, it is necessary to indicate the name of the document confirming his authority (for example, a power of attorney) and the number of sheets in a copy of the document.

A taxpayer who voluntarily switched from the simplified tax system to a different taxation regime or who has lost the right to use simplified taxation can again submit a Notification of the transition to the simplified tax system no earlier than a year later (clause 7 of article 346.13 of the Tax Code of the Russian Federation).

See also:

An application for the application of the simplified tax system when registering an LLC can either be part of the package of documents submitted to the Federal Tax Service when creating a company whose founders have decided to use the simplified taxation system, or be submitted separately from it. In our article you will find information about the procedure and rules for compiling such an application, as well as its mandatory details.

Simplified taxation system (main features)

The simplified taxation system (STS) is one of the special tax regimes, the use of which allows an entrepreneur to significantly simplify the process of calculating tax payments, making them to the budget, as well as compiling related reporting documentation.

Organizations that meet the following criteria are eligible to apply the STS:

• the number of their employees does not exceed 100 people;
• total annual income does not exceed 150 million rubles;
• the residual value of fixed assets is no more than 150 million rubles;
• there are no branches and representative offices;
• the share of participation in them of other organizations is no more than 25%.

Application for simplified registration of LLC

If the company being created meets the requirements for organizations that can operate using the simplified tax system, an application for the application of this taxation regime can be submitted to the tax authority along with the rest of the registration documents. The selected system in this case can be applied immediately after the start of work.

In the event that, for some reason, an application for the use of simplified taxation was not submitted simultaneously with other registration documents, a representative of the company can do this later (but only after the company has been registered with the tax authorities). At the same time, it is worth remembering that sending a notification, in accordance with paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, it is necessary within 30 days from the date of registration of the LLC. Failure to comply with the deadline will lead to the fact that the organization will be able to switch to simplified taxation only from January 1 of the next year. At the same time, during the time remaining before the start of the new tax period, the company will work using the general taxation system.

Application form for the transition of an LLC to the simplified tax system

Formally, a document sent to the tax authority containing the will of the representative of the company to transfer the company to the simplified tax system is not an application, but a notification, since the transition to simplified taxation is the right of any taxpayer that meets the criteria established by the current tax legislation (this is indicated by the provisions of paragraph 1, clause 1, article 346.13 of the Tax Code of the Russian Federation). Form of notification of the application of legal. the face of the simplified version is given in Appendix 1 to the Order of the Russian Federation “On Approval ...” dated 02.11.2012 No. ММВ-7-3/829@. At the same time, the form approved by the department, in accordance with paragraph 3 of the same order, is advisory in nature, that is, it is not mandatory for use.

Thus, the discrepancy between the type of the submitted application and the format established in the application cannot be a reason for refusing to transfer the company to simplified taxation. Rejection of the notification sent for the specified reason may be appealed by the taxpayer in a higher tax authority or court. Indicates the right of the taxpayer to draw up a notice in any form and the department itself (information on the rules for compiling and submitting a document can be found on the official website of the tax authority).

The content of the application for the application of simplified

The notice must include:

• TIN and KPP of the organization (if the notification is submitted at the LLC registration stage, these fields are not required to be filled in);
• the code of the tax authority to which the application is submitted (it can be found in the territorial office of the Federal Tax Service or on the official website of the department);
• sign of the taxpayer (if the notification on the application of the simplified tax system is submitted simultaneously with the package of registration documents, code 1 is indicated, but if the notification is submitted within 30 days after the company was registered with the tax authority, code 2 is indicated);
• name of company;
• code corresponding to the date of transition to the simplified tax system (in the case of simplified taxation, code 2 is used from the moment the company is registered);
• code of the selected object of taxation (1 - "income", 2 - "income minus expenses");
• the year in which the notification of the transition to simplified taxation was submitted;
• information about the legal representative person (full name, contact phone number);
• date of submission of the application and signature of the representative;
• details of the document confirming the authority of the representative of the company to carry out legally significant actions on his behalf.

Information about the amount of income for 9 months of the year of submission of the notification and the residual value of fixed assets by the representative of the newly registered enterprise is not indicated. The seal of the enterprise on the document is also not put, because at the stage of registration of legal entities. her face simply does not have.

The second part of the application is filled in by an employee of the tax authority that has the authority to receive and register applications.

The procedure for submitting a notification of the transition to the simplified tax system

A notification of the transition to simplified taxation can be submitted by an authorized representative to the registration authority in one of the following ways:

• Personally, by transferring the documentation to the tax inspector. The document containing the notification of the tax service on the application of simplified taxation by the taxpayer must be drawn up on an A4 sheet in 2 copies. At the same time, one of them remains with the representative of the legal entity (there is a mark on the acceptance of the application on it), and the second is transferred to the employee of the Federal Tax Service.
• Via telecommunication channels (document confirmation with a qualified electronic digital signature is required). The rules for filing a document in this way are determined by the provisions of the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated January 18, 2013 No. MMV-7-6 / 20.
• By mail with notification of its delivery to the recipient.

The current tax legislation does not contain instructions defining the obligation of the tax service to send a written notification to the taxpayer about his transfer to the simplified tax system. However, the tax authority, upon receipt by the territorial office of the department of an application with a request for individual information of the taxpayer (including official confirmation of the fact that he uses simplified taxation), in accordance with paragraph 93 of the order of the Ministry of Finance of the Russian Federation “On Approval ...” No. 99n dated 07/02/2012, is obliged to send a corresponding notification to the applicant within 30 days from the date of its registration by the inspectorate. Form No. 26.2-7, which the tax authority must use when compiling an information letter, is given in Appendix 7 to Order No. ММВ-7-3/829@.

Results

So, a representative of a newly registered LLC can submit to the tax authority a notification of the transition to a simplified taxation system, which he can attach to the package of registration documents or submit to the tax authority within 30 days from the moment the company is registered. At the same time, the use of simplified taxation is the right of a society that meets the criteria established by the legislator. This means that in order to switch to this special tax regime, it is not necessary to obtain permission from the tax authority - it is enough to notify it of the decision taken by the founders.

Simplified taxation system(STS) is one of the tax regimes. Simplification implies a special procedure for paying taxes for organizations and individual entrepreneurs, it is focused on facilitating and simplifying tax and accounting for small and medium-sized businesses. The USN was introduced by the Federal Law of July 24, 2002 N 104-FZ.

Benefits of USN:

Simplified maintenance accounting;

Simplified tax accounting;

No need to provide financial statements in the IFTS;

Possibility to choose the object of taxation (income 6% or income minus expenses 15%);

Three taxes are replaced by one;

The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, therefore, declarations are submitted only once a year;

Reducing the tax base for the cost of fixed assets and intangible assets at a time at the time of their commissioning or acceptance for accounting;

An additional plus for individual entrepreneurs on the simplified tax system is exemption from personal income tax regarding income received from entrepreneurial activities. 

Disadvantages of USN:

Restrictions on types of activity. In particular, organizations engaged in banking or insurance activities, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds ( full list presented in );

Inability to open representative offices or branches. This factor is an obstacle for companies that plan to expand their business in the future;

A limited list of expenses that reduce tax base when choosing an object of taxation of the simplified tax system "income minus expenses";

The absence of the obligation to prepare invoices under the simplified taxation system, on the one hand, is a positive factor for the company: savings in working time and materials. On the other hand, this is the probability of losing counterparties, VAT payers, since the latter in this case cannot claim VAT for reimbursement from the budget;

The impossibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, when switching to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the period of application of other tax regimes in the tax base of the simplified tax system. In other words, if a company switches from the simplified tax system to the general taxation regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or income tax. Only losses incurred during the period of application of the current tax regime are carried forward;

The presence of losses does not exempt from paying the minimum amount of tax established by law (with the object of the simplified tax system "income minus expenses");

The likelihood of losing the right to use the simplified tax system (for example, in case of exceeding the standard for revenue or headcount). In this case, it will be necessary to restore accounting data for the entire period of application of the "simplification";

Restriction on the amount of income received, the residual value of fixed assets and intangible assets;

Inclusion in the tax base of advances received from buyers, which subsequently may turn out to be erroneously credited amounts;

The need to prepare financial statements during the liquidation of the organization;

The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system "income minus expenses").



For the application of the STS, certain conditions must be met:

Number of employees less than 100 people;

Income less than 60 million rubles;

Residual value less than 100 million rubles.

Separate conditions for organizations:

The share of participation in it of other organizations cannot exceed 25%;

Prohibition of the use of the simplified tax system for organizations that have branches and (or) representative offices;

An organization has the right to switch to the simplified tax system if, according to the results of nine months of the year in which the organization submits a notification of the transition, its income did not exceed 45 million rubles ().

Under the simplified tax system, any type of activity falls, with the exception of those specified in.

Not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations carrying out activities for the organization and conduct of gambling;

10) notaries engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs who switched to the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent.

This restriction does not apply:

On the organization authorized capital which consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent;

On non-profit organizations, including consumer cooperation organizations operating in accordance with the Law Russian Federation dated June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies, the only founders of which are consumer societies and their unions, carrying out their activities in accordance with the said Law;

On established in accordance with the Federal Law "On Science and State Scientific and Technical Policy" budgetary scientific institutions and created state academies sciences scientific institutions economic companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, secrets of production (know-how), the exclusive rights to which belong to these scientific institutions;

For those established in accordance with the Federal Law of August 22, 1996 N 125-FZ "On higher and postgraduate vocational education"higher educational institutions that are budgetary educational institutions, and established by the state academies of sciences by higher educational institutions, economic companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, secrets of production (know-how), the exclusive rights to which belong to these higher educational institutions;

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code shall be taken into account;

17) state and budgetary institutions;

18) foreign organizations;

19) organizations and individual entrepreneurs who did not notify of the transition to the simplified taxation system within the established time limits;

20) microfinance organizations.

In connection with the application of simplified taxation, taxpayers are exempted from paying taxes applied by the general taxation system:

For organizations on the simplified tax system:

Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;

Corporate property tax;

Value Added Tax.

For individual entrepreneurs on the simplified tax system:

Personal income tax in respect of business income;

Tax on the property of individuals, on property used in entrepreneurial activities;

Value added tax, with the exception of VAT paid when importing goods at customs, as well as when fulfilling a simple partnership agreement or an agreement on trust management of property).

Attention!



STS income 6%

Income minus expenses STS 15%

Within the framework of the simplified tax system, you can choose the object of taxation income or income reduced by the amount of expenses incurred ().

The tax is calculated according to the following formula ():

Tax amount = Tax rate * Tax base

For a simplified taxation system tax rates depend on the object of taxation chosen by the entrepreneur or organization.

With the object of taxation "income", the rate is 6% (STS 6%). Tax is paid on the amount of income. No reduction in this rate is envisaged. When calculating the payment for the 1st quarter, income for the quarter is taken, for half a year - income for the half year, etc.

If the object of taxation is the STS "income minus expenses", the rate is 15% (STS 15%). In this case, income is taken to calculate the tax, reduced by the amount of expense. At the same time, regional laws may establish differentiated tax rates for the simplified tax system ranging from 5 to 15 percent. The reduced rate may apply to all taxpayers, or be set for certain categories.

When applying the simplified taxation system, the tax base depends on the chosen object of taxation - income or income reduced by the amount of expenses:

The tax base for the simplified tax system with the object "income" is the monetary expression of all the entrepreneur's income. This amount is taxed at a rate of 6%.

On the simplified tax system with the object “income minus expenses”, the base is the difference between income and expenses. The more expenses, the smaller the size of the base and, accordingly, the amount of tax. However, a decrease in the tax base for the simplified tax system with the object “income minus expenses” is possible not for all expenses, but only for those listed in.

Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who have chosen the STS object “income minus expenses”, the minimum tax rule applies: if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, then a minimum tax of 1% of the income actually received is paid.

An example of calculating the amount of an advance payment for the object "income minus expenses":

During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.

Determine the tax base:

RUB 25,000,000 - 24,000,000 rubles. = 1,000,000 rubles.

Determine the amount of tax:

RUB 1,000,000 * 15% = 150,000 rubles.

Calculate the minimum tax:

RUB 25,000,000 * 1% = 250,000 rubles.

It is this amount that must be paid, and not the amount of tax calculated in the general manner.

There is no single answer to the question of which is better, STS 6% or STS 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses make up more than 60% of income, then, as a rule, it is more profitable to use the simplified tax system of 15%, if less, then the simplified tax system of 6%. However, it should be borne in mind that a decrease in the tax base with the object “income minus expenses” with the simplified tax system of 15% is possible not for all expenses, but only for those listed in.

If you apply STS 6%, but want to add a type of activity and apply STS 15% to it, then this will not work. It is impossible to combine USN 6% and USN 15%. The added type of activity will also be at the STS 6%. 

The procedure for switching to the simplified tax system is voluntary. There are two options:

1. Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:

The notification can be submitted together with the package of documents for registration. If you have not done this, then you have another 30 days to think ().

2. Transition to the simplified tax system from other taxation regimes:

The transition to the simplified tax system is possible only from the next calendar year. The notice must be submitted no later than December 31 ().

The transition to the simplified tax system from UTII from the beginning of the month in which their obligation to pay a single tax on imputed income was terminated ().

To switch from the STS 15% to the STS 6% and vice versa, you must submit a notification of a change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. The notice must be submitted no later than December 31 of the current year.

At its own request, a taxpayer (organization or individual entrepreneur) applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of a new calendar year by notifying the tax authority (recommended form No. Moreover, if such a notification is not submitted, then until the end of the new calendar year, the taxpayer is obliged to apply the simplified tax system.

The tax period of the simplified taxation system is 1 year. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period.

Quarter, half year or 9 months.

Procedure:

Organizations pay tax and advance payments at their location, and individual entrepreneurs at their place of residence.

1. We pay taxes in advance:

Not later than 25 calendar days from the end of the reporting period. Paid advance payments are credited against tax based on the results of the tax (reporting) period (year) ().

2. We fill out and submit the declaration on the simplified tax system:

3. We pay tax at the end of the year:

Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

If the last day of the term for paying the tax (advance payment) falls on a weekend or non-working holiday, the payer is obliged to transfer the tax on the next working day following it.

Payment methods:

Receipt for non-cash payment.

Procedure:

The tax declaration is submitted at the location of the organization or the place of residence of the individual entrepreneur.

Individual entrepreneurs - no later than April 30 of the year following the expired tax period

The declaration form was approved by the Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia No. 48n dated April 20, 2011

The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia No. 48n dated April 20, 2011

In accordance with the letter of the Federal Tax Service of Russia dated December 25, 2013 No. GD-4-3 / 23381@, when filling out tax returns, starting from January 01, 2014, until the approval of new forms of tax returns, it is recommended that taxpayers indicate the OKTMO code in the “OKATO code” field.

In the event that a taxpayer terminates the activity in respect of which he applied the simplified taxation system, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with, the business activity in respect of which this taxpayer applied the simplified taxation system was terminated. In this case, the tax is paid no later than the deadlines established for filing tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped applying the simplified tax system. ().



The use of the simplified tax system does not exempt from performing the functions of calculating, withholding and transferring personal income tax from the wages of employees.

If the declaration is submitted for a period of more than 10 working days, operations on the account may be suspended (account freeze).

Late submission of reports entails a fine in the amount of 5% to 30% of the amount of unpaid tax for each full or partial month of delay, but not less than 1000 rubles. ().

Delay in payment may result in penalties. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, from the amount of the contribution or tax transferred not in full or in part, or tax for each day of delay ().

For non-payment of tax, a fine is provided in the amount of 20% to 40% of the amount of unpaid tax ().

1. the amount of income for the calendar year exceeded 60 million rubles;

2. the number of employees of the taxpayer exceeded 100 people;

3. the cost of fixed assets and intangible assets exceeded 100 million rubles.

Organizations and individual entrepreneurs that violate at least one of the conditions listed above lose the right to apply the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general tax regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). Penalties and fines for late payment of monthly payments during the quarter in which such taxpayers switched to the general taxation regime, they do not pay.

The taxpayer (organization, individual entrepreneur), in the event of the loss of the right to apply the simplified taxation system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by filing, within 15 calendar days after the end of the quarter in which he lost this right, a notice of the loss of the right to use the simplified taxation system (recommended form No. 26.2-2).

1. We prepare a notification of the transition to the simplified tax system automatically using the online document processing service or on our own, for this we download the current application form for the transition to the simplified tax system Information required when filling out form 26.2-1:

When completing the notice, follow the instructions in the footnotes;

When switching to the simplified tax system, within 30 days after registration, code 2 of the taxpayer's sign is indicated;

In all cases, except for filing a notification simultaneously with documents for state registration, the organization's seal is affixed (for individual entrepreneurs, the use of a seal is not necessary);

The date field indicates the date the notification was submitted.

3. We print the completed notice in two copies.

4. We go to the tax office, taking our passport with us, and submit both copies of the notification to the inspector through the window. We receive with the mark of the inspector the 2nd copy of notification 26.2-1 on the transition to a simplified system.

WITH 2013 year, each business entity that is registered as an individual entrepreneur can independently choose a scheme according to which he will pay taxes to the state treasury. The USN is what most private entrepreneurs prefer today.

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The simplified taxation system is the most sparing regime for accounting and fulfillment of tax obligations to the state.

But in order to take advantage of its benefits, you must write and submit an appropriate application to the Federal Tax Service. Otherwise, IP income will be taxed under the OSNO.

What is USN

Simplified is a special taxation regime, under which private entrepreneurs and legal entities are exempted from paying a number of state fees, including property and profit taxes, as well as personal income tax and VAT.

In a more understandable language, such a scheme allows individual entrepreneurs and companies to pay only one tax. It was introduced specifically to reduce the existing financial burden on small businesses.

Regulatory regulations

The following laws allow the transition to the simplified tax system after registering an individual entrepreneur:

1. Civil Code of the Russian Federation.
2. Tax Code of the Russian Federation.

The main regulatory acts regulating the procedure for using the privileges of the simplified taxation scheme are Tax Code of the Russian Federation And .

Types of taxation of IP in the Russian Federation

Today in Russia there are the following taxation schemes for private entrepreneurs:

• BASIC– general system of taxation;
• USN– simplified taxation system;
• UTII- a single tax on imputed income;
• ESHN- single agricultural tax;
• BASIC applies to all entrepreneurs by default.
  

  On the transition to the simplified tax system or UTII, you must write an appropriate application. ESHN is very similar to the simplified tax system, but applies only to agricultural producers.

Video: transition

How to choose immediately

• Why do the majority of private entrepreneurs, during registration, switch to the simplified tax system, and not give preference to UTII?
• How to choose the simplified tax system when registering an individual entrepreneur and what papers do you need to submit for this?

These questions are most often visited by those individuals who want to obtain the status of private entrepreneurs.

Simplified tax scheme - best option for those who are just starting their journey in business.

The simplified tax system involves the introduction of only one tax, instead of those 3 , which are paid under the DOS.

The change of the taxation scheme is carried out on the basis of a written notification submitted to the Federal Tax Service of the Russian Federation.

STS 6% and STS 15%

The simplified taxation scheme determines the existence of two material objects, depending on which the percentage of the single tax varies.

Each private entrepreneur who transfers to the simplified tax system upon registration must also choose the base on which the single tax will be calculated.

The object of taxation can be financial benefits from the operation of the enterprise, as well as the difference between expenses and income. If the basis of the system is income, then the simplified tax rate is applied 6% .

If the object of taxation is the monetary difference between income and expenses, then the tax rate will correspond to 15% .

It is beneficial to use the simplified tax system with income as a tax base for an individual entrepreneur who operates without employees.

In this case, the amount of insurance premiums of a business entity will help reduce the amount of tax paid on 100% .

profitability calculation

In order to understand which tax base to use better, it is necessary to determine the planned income, the amount of expenses and whether they can be confirmed by primary documents.

Income is best used as a tax base when expenses do not exceed 60% .

Also, this object is better for those who do not have the opportunity to document the expenses.

If the cost exceeds 60% , it is better to use the "income minus expenses" scheme.

Who has the right to use

Legal entities and private entrepreneurs have the right to apply the simplified taxation scheme.

Those business entities that are just starting their activities must notify the tax office of the transition to the simplified tax system no later than 30 days

Among the conditions that prevent the use of a simplified taxation scheme are:

• use of ESHN;
• the number of IP staff, which exceeds 100 Human;
• lack of notification of the Federal Tax Service about the transition to this taxation scheme.

The amount of income for the past year does not affect the possibility of using the simplified taxation scheme by private entrepreneurs who are just starting their careers ().

Application for the transition to the simplified tax system when registering an individual entrepreneur

If you decide to work under the simplified taxation scheme, you must submit a notification in duplicate. One of them will be stamped, painted and given back.

The application form for the transition to the simplified tax system when registering an IP is drawn up either on a computer or with a black pen in capital letters.

The second copy of the notice must be kept without fail. It will serve as proof that you applied, as required by law, to the Federal Tax Service.

form and procedure for filling out form 26.2-1

All notifications about the transition to the simplified tax system are issued on special forms of the form
.

It is much easier to do this on a computer - filling it out will take literally a minute of time.

The algorithm of actions when issuing a notification should be approximately as follows:

1. Enter your TIN.
   

   If it is not there, dashes must be put in the corresponding cells.

2. Enter your code tax office.
3. Specify the attribute of the taxpayer.
   

   For those who change the taxation system during registration, it corresponds to the figure 1 .

4. Enter the name of the IP.
   

   This item is filled in in accordance with the requirements. It is mandatory to indicate the name, surname and patronymic of an individual entrepreneur.

5. Enter a number 2 in the line "Switches to the simplified tax system".
   

   It is applicable to those who re-register as an individual entrepreneur.

6. Specify the object of taxation.
   

   Number 1 corresponds to income. Number 2 - the difference between income and expenses.

7. Where no changes have been made, dashes must be added.
8. Mark the signing of the document with the corresponding number and write down the phone number.
   

   If desired, the form can be filled out manually using a black pen.

You can download a sample of a completed application in form 26.2-1

required details

To fill out the form for notification of the Federal Tax Service, you will need:

• TIN number;
• FTS code;
• Full name IP;
• phone number of a private entrepreneur.

More detailed information, you can always find out about the required details in regional office FTS.

filing procedure

You can apply for the transition to the USNO at the time of registration of the IP, or during 30 calendar days after that.

If you do not immediately switch to a simplified taxation scheme, you will have to pay taxes according to the OSNO.

Regarding whether it is necessary to pay a state duty, in this case the answer is unequivocal: yes, but not for filing the notification itself, but for registration individual as an IP.

USN when registering an individual entrepreneur - TIN and OGRN

Often, when registering, a private entrepreneur finds himself in an awkward situation when he is required to have a TIN and PSRN. And if the TIN is assigned during registration, then the OGRN should not appear at all.

There is only one reason for this - the state registration number is assigned to legal entities, to which private entrepreneurs are not yet classified.

In fact, an analogue of this number is used - OGRNIP. OGRN and OGRNIP differ in the number of digits. The first one consists of 13 , and the second of 15 .

But OGRNIP is not required to switch to a simplified taxation scheme. It is enough to have one TIN.

Confirmation of use

Confirmation of the fact that a private entrepreneur uses a simplified taxation scheme and is a corresponding application that is submitted to the Federal Tax Service upon registration or after it.

On its basis, the tax authorities decide whether it is permissible for this particular business entity to use simplified taxation.

In this situation, it is necessary to pay attention to, which indicates that the taxpayer has the right to contact the tax authority at any time with a request to apply the simplified tax system.

For its part, the tax inspectorate must notify him in writing of the possibility or impossibility of using it.

Rejection - what are the reasons

Application of the simplified taxation scheme may be refused for the following reasons:

• non-compliance of the taxpayer with the requirements established;
• previously issued erroneous confirmation of the right to use.

There can be no other reasons for refusal when using the simplified tax system.

Non-compliance of the taxpayer with the requirements established by the Tax Code of the Russian Federation is expressed in:

• the amount of income no more than 51 million rubles for IP ();
• number of employees - no more than 100 people;
• limit of the cost of intangible assets and fixed assets - no more than 100 million rubles ();
• the share of participation of other organizations - no more than 25% ().

But all these requirements cannot be applied to a private entrepreneur who is just starting his activity.

Therefore, such business entities can refuse to switch to the simplified tax system only if the right to use it is erroneously confirmed.

This does not mean at all that the right to use the simplified taxation scheme cannot be lost.

In accordance with the norms of articles, a taxpayer may lose the simplified tax system in the following cases:

• when his income exceeds the limit in 60 million rubles;
• when he becomes a party to a simple partnership agreement.

In the cases listed above, a return to the main taxation scheme is carried out.

Terms and cost

As such, there are no deadlines for the transition to the simplified tax system: a private entrepreneur can apply to the tax office regarding the transition to a simplified taxation scheme at any time.

If this is done when creating an IP, then a notification must be submitted to the Federal Tax Service within 30 days from the moment of registration with the registration authority.

As for the cost, it has not been established in relation to the application for the transition to the simplified tax system. When registering as an individual entrepreneur, a state duty is paid in the amount of 800 rubles.

Its cost also includes the costs associated with the transition to a simplified taxation scheme.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Therefore, FREE expert consultants are working for you around the clock!

Individual entrepreneurs and representatives of small businesses often prefer a special taxation regime, the choice of which is voluntary. Having decided to use a simplified system, it is enough to notify the regulatory authorities, for which fill out application for USN.

Business entities switching to the simplified tax system are conditionally divided into 2 groups:

• institutions and individual entrepreneurs that are changing the regime from the general taxation system (or the single tax on imputed income (UTII);
• transition to the simplified tax system when registering an individual entrepreneur or a legal entity (LE).

To start working on a simplified system, prepare a notification in the form No. 26.2-1. The application discloses information about:

• the amount of income;
• for three quarters of the reporting year;
• book value of fixed assets (OS), intangible assets as of October 1 of the reporting year.

The application is submitted within the allotted time to the Federal Tax Service at the location for legal entities and at the place of registration for IP.

Formation of the tax base of the transitional period

In case of changes, a document is attached showing the tax base (hereinafter - NB) of the transition period. Its formation depends on the method of calculating income tax: .

In the first method, for the formation of the NB, special rules are used, established by Art. 346.25 of the Tax Code of the Russian Federation. When calculating on a mandatory basis, the income item includes unclosed advances received during the implementation economic activity on OSN.

The USN uses the cash method, according to which income is formed upon receipt of payment, this is stipulated in paragraph 1 of Article 346.17 of the Tax Code.

Advances received on account of future deliveries of goods or services during the period of application of the DOS are included in the base as of January 1 of the year in which the organization begins to operate under the new regime.

Notification of the transition to the simplified tax system: deadlines for submission

The period during which the tax office accepts an application is legally determined. It varies depending on the situation:

• When registering an LLC or individual entrepreneurs submit an application with a general package of documents or within 30 days from the date of tax registration.
• Institutions and individual entrepreneurs changing the regime are required to submit a notification within the period from October 1 to December 31 of the current year. The change of the taxation system takes place from January 1 of the next reporting year.
• When switching from due to the termination of the ability to apply a single tax due to a change in the type of activity or amount of profit, the simplified system begins to operate in the month in which the right to use UTII is lost. If the decision to transfer is voluntary, the documents are provided in a general manner, and the new regime begins on January 1.

Remember that according to paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation, if the last day of submission is a holiday or weekend, it is transferred to the next working day.

If the deadlines are violated, the tax service has the right to issue a refusal to transfer, then you will have to wait for the next year.

Sample application for simplified taxation

The document form consists of one sheet, the information provided is processed by the machine, so fill out block letters or using computer technology. Let's look at an example, how to fill out a notice of transition to the simplified tax system:

• prescribe the TIN assigned to an individual entrepreneur or LLC;
• registration reason code (KPP) - indicate institutions;
• code of the tax authority - when submitting reports to the Federal Tax Service, it allows you to identify the inspection;
• the sign of the taxpayer is selected from the list given at the end of the form;
• full name of the organization or full name of the individual entrepreneur, according to the certificate of state registration;
• correctly determine the transition date: 1 is chosen when changing the regime, 2 - newly created tax residents, 3 - previously located on UTII and have lost the right to use the latter;
• choose ;
• indicate the year of application, the amount of income for 9 months and the residual value of fixed assets;
• if additional documents are attached to the notification, indicate the number of sheets;
• put the number 1 - in case of personal submission of an individual entrepreneur or legal entity, 2 - trusted;
• write the full name of the head of the organization or attorney, IP do not fill out this line;
• be sure to indicate the phone number by which you can contact the submitter of the notification, and the date;
• the form is signed by the one who submits it to the regulatory authorities.

If documents are submitted, the last line indicates the name, series, number and date of issue of the document on the basis of which the person is representing.

IP and LLC fill out the notification in two copies. One cell - one letter or symbol, in empty cells put a dash.

How to get a notification about the application of the simplified tax system

The transition is notifying in nature, therefore, the Federal Tax Service does not officially send confirmation. But you can independently send a request to the regulatory authorities, which is drawn up in any form, with a request to confirm the application of a special taxation regime. According to legislative acts, representatives of the tax inspectorate within 30 days will send you a letter with the required information, drawn up in the form No. 26.2-7.

Conclusion

In 2017, income limits for the simplified tax system increased, so many decided to change the taxation regime. According to Art. 346.13 of the Tax Code, inspectors of the Federal Tax Service are not entitled to prohibit the transition. Therefore, all the risks associated with the correct determination of the criteria for such an action fall entirely on the taxpayer.

If during the check it is found that the conditions were not met during the transition, the resident will be subject to penalties, and will also be required to pay additional charges under the previous system.