Do I need to confirm my right to the simplified tax system every year?
The taxpayer sends a notification of the desire to apply the simplified tax system to the Federal Tax Service only once. He can do this:
- after registration of the company - within 30 days;
- if the specified 30-day period is missed or you are already working not under the simplified tax system, on any day of the current year, in order to start working under the simplified tax system from January 1 of the next year.
Is it necessary to confirm the simplified tax system every year in the future? Once work on the simplified tax system has begun, there is no need to in any way confirm the conduct of simplification activities with the tax authorities.
Read us on Yandex.Zen
Yandex.Zen
However, official confirmation of such activities may still be required for persons with whom the taxpayer builds various legal relationships. For example, for investors, partners.
Do I need to confirm my registration every year?
- The organization is in the process of liquidation
- The organization is in the process of liquidation
- Is it possible to open a current account in another city of LLC
- Is it possible to open a current account in another city of LLC
- Manufacturers of composite reinforcement
- Manufacturers of composite reinforcement
- Declaration of property in 2020 due date
- Declaration of property in 2020 due date
- New food products on the Russian market 2018
- Open a courier service from scratch
How to certify to the tax authorities the right to use the simplified tax system (sample request)?
There is a completely official mechanism for obtaining information from the Federal Tax Service confirming the fact that the taxpayer applies the simplified tax system.
The owner of a legal entity or individual entrepreneur must:
- Form a free-form request to confirm the fact of application of the simplified tax system and send it to the Federal Tax Service with which the business entity is registered (or at the place of residence of the individual entrepreneur).
The document may refer to the desirability of receiving a response in official form No. 26.2-7, approved by order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3/829 (https://www.nalog.ru/rn77/about_fts/docs/3993746 /). This will allow tax authorities to accurately identify the essence of the request.
- Wait until the Federal Tax Service responds to the request on the appropriate form within 30 days.
A copy of the response can be sent to any interested parties.
You can download a sample request to the tax office for confirmation of the simplified tax system on our website using the link.
***
In general, there is no need to confirm the fact of application of the simplified tax system in the Federal Tax Service - the law does not require this. But if necessary (for example, at the request of the counterparty), you can request official confirmation of the simplification work from the tax authorities.
To favoritesAdd to favoritesShare Previous article
Next material
Read us on Yandex.Zen
Yandex.Zen
Legal consultation
Still have questions after reading? Call the number and our lawyers will advise you! The call is free.
We advise you to read
June 29, 2020 1990
KBK according to the simplified tax system income and income minus expenses in 2020
June 26, 2020 5130
Tax simplified tax system for the 2nd quarter - calculation and payment deadlines
May 28, 2020 4350
How to confirm the mode
Today, the fact of transition to the simplified tax system is confirmed by submitting a corresponding notification to the fiscal control authority that a transition to the new regime has occurred.
The procedure for this transition is also of a notification nature. As a result, the tax service accepts the application and takes into account the fact that the entrepreneur is a newly minted simplifier.
However, the tax authorities do not issue any supporting document.
In a number of situations, as already noted, confirmation of the fact that the business entity pays exactly at the rate of 6% or 15% is required.
It is customary to take form No. 26.2-7 as this document. Its approval took place within the framework of the annex to the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/829.
Until April 2010, a notification was issued about the possibility of using the simplified tax system. As for today, you can only count on providing an information letter in format No. 26.2-7.
In a number of situations, counterparties can make do with a Notification of transition to the simplified tax system in form No. 26.2-1 with a mark from the tax service.
Since August 1 of this year (2018), information about the tax system is displayed in detail on the website of the Federal Tax Service of the Russian Federation. Obtaining data from the Federal Tax Service that can confirm the application of the simplified tax system requires following a special mechanism of action.
The owner of a legal entity or a private specialist who is self-employed must take the following steps:
- fill out a request, doing it in free form, to confirm the fact of using the simplified tax system and send this document to the Federal Tax Service, where the registration of the business entity took place;
- the document must make reference to the desirability of receiving a response compiled according to the official template (form No. 26.2-7), this approach will allow the tax authorities to accurately identify the essence of the request;
- wait 30 days until the Federal Tax Service responds to the completed request within the appropriate form;
- a photocopied version of the answer can be sent to any persons interested in this process.
To confirm the work, the simplifier needs to draw up a free-form application. In the response received by the service specialists, it will be indicated that the person works under the simplified tax system. A copy of the notice can easily be given to the interested party.
But it is worth remembering that tax authorities do not do this on their own initiative. As already mentioned, creditors, partners, counterparties and other interested parties may want to make sure that the organization carries out its activities on the basis of the simplified tax system.
Demand or ask?
The current tax legislation does not provide for the obligation of the simplified tax operator to provide his counterparties with any evidence of the application of the simplified tax system. Therefore, it is impossible to demand such documents from a simplifier. However, he can be asked to provide evidence that he uses a special regime. Moreover, some simplifiers themselves, together with a set of documents, for example, an invoice or an agreement, submit a letter on the application of the simplified tax system for the counterparty. After all, it is easier to submit such documents than to spoil relations with your partners.
What document confirms the use of the simplified tax system?
Let us remind you that when switching to the simplified tax system, an organization or individual entrepreneur must submit to its tax office a Notification of the transition to a simplified taxation system (No. MMV-7-3 / [email protected] approved by Order of the Federal Tax Service dated November 2, 2012 No. 26.2-1, form) . In general, this must be done no later than December 31 of the previous year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation) in order to become a payer of the simplified tax system from January 1 of the new year.
However, the tax inspectorate has no obligation to confirm that you have switched to the simplified tax system; it does not send you in response either a permit or a notice of application of the simplified tax system.
However, No. ММВ-7-3/ [email protected] by order of the Federal Tax Service of Russia dated November 2, 2012, Information Letter No. 26.2-7 – form was approved. With this letter, the inspectorate can confirm that the organization or individual entrepreneur has submitted a Notification of the transition to the simplified tax system (in the form it is called an application), and also submitted declarations under the simplified tax system. Information about submitted declarations may not be available if the deadline for their submission has not yet arrived at the time of preparation of the information letter.
To receive this letter, the simplifier must send a request to the tax office with a request to confirm the fact of application of the simplified tax system.
Accordingly, this information letter, its certified copy or a copy of the title page of the tax return according to the simplified tax system may be documents confirming the status of a simplified person (No. 03-11-06/2/75 Letter of the Ministry of Finance dated 05/16/2011).
Is it necessary to confirm the use of the USN annually?
Such a notification confirms the status of a “special regime” during the entire period of being on the simplified taxation system and does not require systematic updating. Those. An application for transition to the simplified tax system in form N 26.2-1 must be submitted to the tax office in 2 copies.
The second copy with the mark of the tax authority will be proof of the application of the simplified tax system.
What to do if counterparties require accounting employees to provide mandatory quarterly permission from the tax authority to apply a special tax regime? Moreover, the date on such a document must be current.
In some cases, it is impossible to do without regular confirmation of the use of the simplified tax system.
Explanation
Currently, the transition to the application of the Simplified Taxation System (STS) is carried out by submitting to the tax authority a Notification of the transition to a simplified taxation system (Form No. 26.2-1). At the same time, the procedure for switching to the use of the simplified tax system is notifying. As a result, the tax service accepts your application, takes into account that you have switched to using the simplified tax system, but does not issue any supporting document (the fact that your application has been accepted is usually learned by telephone from the relevant inspectorate employee).
In some cases, counterparties require confirmation that the taxpayer uses the simplified tax system. Such a document is Form N 26.2-7 “Information Letter”, which is approved by Appendix No. 7 to the Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/ [email protected] “On approval of document forms for the application of the simplified taxation system”.
To receive Form N 26.2-7 “Information Letter” you need to send a free-form request to your tax office to confirm the application of the simplified taxation system. Within 30 days, the tax office will issue (send) this document.
Accounting press and publications
"Moscow Tax Courier", N 4, 2004
Question: Do I need to apply annually to apply the simplified taxation system?
The income of an organization using a simplified taxation system exceeded 11 million rubles for 9 months, but at the end of the tax period it will not exceed 15 million rubles. Can such an organization apply a simplified taxation system in the future?
A closed joint-stock company applying a simplified taxation system is transformed into an open joint-stock company. Is it possible for a reorganized organization to use a simplified taxation system?
Answer:
DEPARTMENT OF THE MINISTRY OF THE RUSSIAN FEDERATION
ON TAXES AND FEES IN MOSCOW
LETTER
dated October 29, 2003 N 21-09/60664
1. Article 346.13, Chapter 26.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) establishes the procedure and conditions for the beginning and termination of the use of the simplified taxation system by taxpayers.
This article defines the deadlines for filing applications by organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system, provides restrictions under which these taxpayers do not have the right to apply the simplified taxation system, stipulates the conditions under which taxpayers using the simplified taxation system have the opportunity to initiative to switch to a general taxation regime.
At the same time, this article does not establish any restrictions on the time of application of the simplified taxation system chosen by the taxpayer. In this regard, organizations and individual entrepreneurs who have worked in the current year under the simplified taxation system and plan to further apply it in subsequent years, subject to the conditions provided for in the above article, have the right to continue working under the simplified taxation system without submitting any additional applications for transition to this special tax regime.
2. In accordance with clause 4 of Article 346.13 of the Tax Code of the Russian Federation, if at the end of the tax (reporting) period the taxpayer’s income exceeds 15 million rubles, such taxpayer is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess was allowed. The tax period in accordance with clause 1 of Article 346.19 of the Tax Code of the Russian Federation is recognized as the calendar year, and the reporting period is the first quarter, six months and nine months of the calendar year (clause 2 of Article 346.19 of the Tax Code of the Russian Federation).
It should be borne in mind that the restrictions on the use of the simplified taxation system established by clause 2 of Article 346.12 of the Tax Code of the Russian Federation, in terms of exceeding sales income for nine months by more than 11 million rubles, apply to organizations wishing to switch to a simplified system taxation.
Taking this into account, an organization applying a simplified taxation system receives more than 11 million rubles in income from sales based on the results of nine months, and less than 15 million rubles based on the results of the tax period. does not deprive her of the right to apply this special tax regime.
3. In accordance with the provisions of the Civil Code of the Russian Federation, Federal Law dated December 26, 1995 N 208-FZ “On Joint-Stock Companies”, Federal Law dated August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, part one Under the Tax Code of the Russian Federation, a joint stock company may be reorganized, including in the form of transformation. These legislative acts establish that when a legal entity is reorganized in the form of transformation, a newly emerged legal entity is formed. In addition, in accordance with paragraph 1 of Article 16 of the Federal Law of 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs,” the reorganization of a legal entity in the form of transformation is considered completed from the moment of state registration of the newly emerged legal entity, and a transformed legal entity - having ceased its activities.
Paragraph 2 of Article 346.13 establishes that newly created organizations and newly registered individual entrepreneurs who have expressed a desire to switch to a simplified taxation system have the right to submit an application to switch to a simplified taxation system simultaneously with filing an application for registration with the tax authorities. In this case, organizations and individual entrepreneurs have the right to apply a simplified taxation system in the current calendar year from the moment of creation of the organization or from the moment of registration of an individual as an individual entrepreneur.
In this regard, an organization newly created as a result of reorganization does not have the right to apply a simplified taxation system on the basis of a notification issued by the tax authority of the reorganized organization.
These legislative acts also provide that when a legal entity of one type is transformed into a legal entity of another type (change in the organizational and legal form), the rights and obligations (including the submission of tax reports and payment of taxes) of the reorganized legal entity in in accordance with the transfer deed.
Deputy
Head of the Department
Advisor to the Tax Service of the Russian Federation
I rank
L.Ya. Sosikhina
—————————————————————————————————————————————————————————————————— ———————————————————— ——
Changes to the USN in 2020
Attention
Maximum cost of fixed assets Together with the maximum income for the transition to a simplified system, the cost of the organization's fixed assets was increased from 100 million rubles. up to 150 million rubles as of October 1 of the year preceding the one in which the organization plans to switch to the simplified tax system. The organization must also reflect the cost of fixed assets as of October 1 in the application in Form 26.2-1. Also, as in the case of marginal income, the limitation on fixed assets applies only to organizations. Let us recall the main conditions for the application of the simplified tax system and the transition to it in 2020:
- The total number of employees is no more than 100 people.
- Income since the beginning of the year is not higher than 150 million rubles.
- Cost of fixed assets (for organizations) as of 10/01/2017.
Simplified taxation system (STS) in 2020
Paragraph 1 of Article 346.13 of the Tax Code of the Russian Federation refers to December 31, but this day in 2020 falls on Sunday (a day off). This means that the document will need to be submitted no later than January 9 - the first working day, according to the 2020 production calendar, after the New Year holidays (clause 7 of Article 6.1 of the Tax Code). The right to switch to the simplified tax system in 2020 may be lost if you fail to submit a notification to the Federal Tax Service on time (before January 9, 2020 inclusive). This is stated in the Tax Code (in subparagraph 19 of paragraph 3 of article 346.12). Organizations, as well as individual entrepreneurs that are newly created, must have time to submit a notification of the transition to a simplified special regime within thirty days from the date of registration with the Federal Tax Service. The form of notification of the transition to the simplified tax system No. 26.2-1 is fixed:
- in paper form – in Appendix No. 1 of the Federal Tax Service order No. ММВ-7-3/829 dated 02.11.
Is the organization required to annually confirm the simplification?
Courses 1C 8.3 and 8.2 » Simplified tax system in 1C 8.3 » Block-3-module-3-faq » Please advise: must the organization annually confirm the simplified form?
Get 200 video lessons on 1C for free:
rK 12/06/2012 Please advise: must an organization annually confirm a simplified tax? Or only if he switches from the general mode? Or if during the previous year she “flew” from the simplified regime and wants to return to the simplified regime in the new year? And one more thing: the company used a simplified approach for 3 quarters, but in November it “failed”. In this regard, should the company redo the documents (certificates of completed work and invoices) for October to the buyers, what would the invoices be like in this case? After all, they cannot be either corrective or corrected, since they have not been written out before. And how to correctly reflect such an operation in the program?
Elena Bobkova 12/06/2012Good evening, Natalya!1. No2. Yes. In accordance with Article 346.13 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system starting from the next calendar year, notify the tax authority about this no later than December 31 of the calendar year.3. In certain cases, switching from the simplified tax system to the OSNO is mandatory. These cases are indicated in clause 4.1 of Art. 346.13 of the Tax Code of the Russian Federation. In these situations, the right to use the simplified tax system is lost from the beginning of the quarter in which there was non-compliance with the established requirements. Under these circumstances, organizations are required to notify the tax inspectorate of the transition to the simplified tax system within 15 calendar days after the end of the reporting (tax) period ( Clause 5 of Article 346.13 of the Tax Code of the Russian Federation). It will be possible to return to the “simplified tax” no earlier than a year after you lost the right to use it (clause 7 of Article 346.13 of the Tax Code of the Russian Federation). To switch to the simplified tax system, you will need to re-submit a notification to the tax office in the general manner according to the rules of paragraph 1 of Art. 346.13 Tax Code of the Russian Federation.4. Simplified companies are not recognized as VAT payers, therefore, when concluding contracts, their value was indicated excluding VAT. Accordingly, the amount of tax was not indicated in the documents that accompanied the said shipment. Under the general tax regime, transactions for the sale of goods (work, services) are subject to VAT (clause 1 of Article 146 of the Tax Code of the Russian Federation). Therefore, when shipping goods (works, services), the organization must charge VAT on all shipments for a given quarter. Moreover, the tax in this case is calculated in the usual manner: the price of the product (excluding VAT) is multiplied by the tax rate (Determination of the Supreme Arbitration Court of the Russian Federation dated November 10, 2009 N VAS-14132/09, Resolution of the Federal Antimonopoly Service of the North-Western District dated July 9, 2009 in case No. A26- 5448/2008). It is also necessary to calculate VAT on prepayments received in the quarter under review for upcoming deliveries of goods (performance of work, provision of services). Tax officials believe that the organization cannot, in the situation under consideration, issue invoices to customers indicating the amount of VAT for the first months quarter, since the specified five-day period has already passed (Letter of the Federal Tax Service of Russia dated 02/08/2007 N MM-6-03/). Consequently, in most cases, the source for repaying the accrued VAT amount will be the taxpayer’s own funds. This is also confirmed by the judges (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 29, 2009 in case No. A17-3381/2008).
rK 12/07/2012Thank you, Elena! All my doubts were instantly dispelled!!! After watching lesson 3 of section of the first module, I got the wrong idea about the MANDATORY obligation to notify the Federal Tax Service every year (we even argued with the accountant running the simplified account :))). And in the video tutorial Olga names different deadlines for submitting an application for transfer: from October 1 to November 30.
Elena Bobkova 12/08/2012 Natalya, good evening! Olga in the video lesson talks about the deadlines that were before October 1, 2012. It is very difficult to change the material so quickly))) From October 1, 2012, to switch to the simplified tax system, you need to submit not an application, but a notification to the tax authority (clause 2 of article 346.12, clause 1 of article 346.13 of the Tax Code of the Russian Federation). Those who wish to switch to simplified tax system since 2013, must submit such a notification no later than December 31, 2012 (clause 1 of article 346.13 of the Tax Code of the Russian Federation).
Please rate this article:
Publication date: Apr 19, 2013
profbuh8.ru
Transition to the simplified tax system from 2020: procedure, restrictions, advantages
The recovered tax is accepted as part of other expenses.
- If a company received an advance and paid VAT on it, and the corresponding goods (work, services) will be shipped (performed, provided) already during the period of application of the “simplified tax”, VAT on such advances should be returned to buyers. Such tax can be deducted in the fourth quarter of 2020, however, only if there are documents confirming the fact of VAT refund.
- If reserves or estimated liabilities have been created, then their balances must be taken into account as part of non-operating income.
- One way or another, the transition to the simplified tax system has its pros and cons. For your convenience, we have compiled them into a table.
Changes to the simplified tax system in 2020: large table
Notification of the transition to the simplified tax system can be submitted to the inspectorate:
- on paper (the recommended form is approved by Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3/). Please note that the company has the right to submit a notification in any form, taking into account the requirements of the Tax Code (see Article 346.13 of the Tax Code of the Russian Federation);
- in electronic form (format approved by Order of the Federal Tax Service of the Russian Federation dated November 16, 2012 No. ММВ-7-6/).
Important! Notification of the transition to the simplified tax system from January 1, 2020 must be submitted to the Federal Tax Service no later than December 31, 2020, but since this day falls on a weekend, the deadline is shifted to January 9, 2020. Thus, the period for transition to the simplified tax system is limited. There is no need to notify the tax authorities about the continued application of the simplified tax system for the next year.
Is confirmation required when applying the simplified tax system?
Svetlana March 1, 2020, 10:27 Good afternoon! Isheev Kirill March 12, 2016, 10:44 pm Gulnara, good evening. A complete list of such income is listed in Article 224 of the Tax Code of the Russian Federation. The list also includes such type of income as “interest income on bank deposits.”
What document to confirm the application of the simplified tax system In general, this must be done no later than December 31 of the previous year. simplified taxation system for income and simplified taxation system for income minus expenses, differences and features. accordingly, if there is no income at all, then there is no need to pay tax, tax, and therefore their size changes every year, although not significantly. Detailed description of the tax regime for the year. The tax period is a calendar year, but every quarter is necessary. All you need to do is confirm the correctness of the data and submit it in one click.
The need for documentary evidence of expenses incurred. Not required. Mandatory, otherwise, expenses will be excluded from the taxable base. Minimum tax Not paid. If an organization or individual entrepreneur does not have income in the reporting or tax period, there is no need to pay advance tax. What types of activities benefit from Hand made, provision of services, rental of premises, transport, etc.
Conditions for the transition to the simplified tax system in 2020
- in electronic form - in
Appendix No. 1 of the Federal Tax Service order No. ММВ-7-6/878 dated November 16. 2012.
notifications about the transition to the simplified tax system from 2020 can be found here: If you do not have time to submit a notification about the transition to the simplified tax system from 2020 by 01/09/2020, you will not have the right to apply this special tax regime (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation). In conclusion, we would like to add that the transition to the simplified tax system is subject to a notification procedure. Thus, if you meet all the required conditions and timely submit a notification to the Federal Tax Service, you can consider that the transition to the “simplified” system has been successfully completed.
Organizations and individual entrepreneurs should not expect additional confirmation from the tax office.
Usn in 2020: a brief overview of the main changes
Transition to the simplified tax system in 2020 The transition to the simplified tax system is subject to a notification procedure, i.e. There is no need to submit an application to switch to the simplified tax system; it is enough to submit a notification of the transition to the simplified tax system. At the same time, it is necessary to inform about the transition to the simplified tax system, otherwise there may be problems with the use of this special regime. Tax authorities approach this formally, and if a company or individual entrepreneur decides to work on a “simplified” basis, but did not notify their Federal Tax Service about this, then in disputes regarding the assessment of taxes for such “silent people”, the courts side with the tax authorities. Judges, like tax specialists, believe that in this case the company (IP) is considered a taxpayer under the general system. In other words, when the tax authorities assess additional income tax, VAT and other taxes according to the general system, it will not be possible to challenge the additional assessments in court.
Sources
- https://nsovetnik.ru/usn/nuzhno-li-podtverzhdenie-pri-primenenii-usn/
- https://GlavKniga.ru/situations/k501673
- https://taxslov.ru/qa/q83.htm
- https://plusbuh.ru/nuzhno-li-podtverzhdat-uproshhennuyu-sistemu-nalogooblozheniya-v-2020-godu/
[collapse]
Do I need to apply for the simplified tax system annually?
Prepare a simplified tax system declaration online We must not forget that in the simplified tax system, in addition to the tax period, that is, the calendar year, there are also reporting periods - the first quarter, half a year, nine months. Although the period is called a reporting period, based on its results it is not necessary to submit a declaration according to the simplified tax system, but it is necessary to calculate and pay advance payments according to the KUDiR data, which will then be taken into account when calculating the single tax at the end of the year. Examples with calculations of advance payments are given at the end of the article. Disputes of simplified taxation system payers with tax and judicial authorities An infrequently taken into account, but significant advantage of the simplified taxation system Income regime is also that the taxpayer in this case does not need to prove the validity and correct documentation of expenses. It is enough to record the income received in KUDiR and submit a declaration according to the simplified tax system at the end of the year, without worrying that, based on the results of a desk audit, arrears, penalties and fines may be accrued due to the non-recognition of certain expenses. When calculating the tax base under this regime, expenses are not taken into account at all. For example, disputes with tax authorities over the recognition of expenses when calculating income taxes and the validity of losses bring businessmen even to the Supreme Arbitration Court, which can only cost cases of non-recognition by tax authorities of expenses for drinking water and toiletries in offices. Of course, taxpayers using the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there is noticeably less debate about their validity.
