A document confirming the organization's taxation system

Content of the letter

A request to the tax service can be made in any form.

There is a list of certain details:

• Full name of the organization (full name of the individual).
• TIN (for organizations).
• Signature of the head of the organization (individual).
• Seal of the organization.

In your request you can specify:

1. Method of receiving the statement (in person/by mail). If the method of receipt is not specified, the completed document is sent by registered mail.
2. The date on which the certificate must be issued. If there is no date, then the document is drawn up at the time of registration of the petition.

Read about how to make a request to the tax office for the provision of information here, and from this article you will learn about the specifics of filing a request to the Federal Tax Service about the absence of debt.

Sample document

The notification about the possibility of applying the simplified taxation system contains the following information:

1. Name of the government agency.
2. The position of the person who issued the document.
3. Address, contacts of the tax office.
4. Letter number and date.
5. Direct confirmation of the transition to the simplified tax system.
6. Start date of application of the simplified system.
7. Entrepreneur data.
8. Confirmation of the submitted declaration.
9. Signature of the person who issued the certificate.

The document must be certified by the seal of a government agency.

PDF file

Submission methods

A request to the tax service can be submitted in person or by an authorized person directly at the taxpayer’s place of registration, by mail or electronically.

If you submit the application in person, it is advisable to have two copies - one for the Federal Tax Service, the second - with the registration date, for the taxpayer .

When filing an application electronically (via telecommunication channels), the taxpayer is sent two electronic documents:

• Confirmation by the tax authority of the date of receipt of the request.
• Receipt of acceptance of the application for consideration.

Conditions for the transition to the simplified tax system

It is impossible to switch to the simplified tax system within a year, even if the company has new types of business activities (Letter of the Ministry of Finance of the Russian Federation dated April 21, 2014 No. 03-11-11.18274).

To make the transition you will have to take into account some nuances.

• A company can switch to the simplified tax system if its income for 9 months of the current year did not exceed 112.5 million rubles.

Income is determined on the basis of primary documents and tax accounting documents - these include income from the sale of goods and services and property rights and non-operating income. Tax amounts charged to the buyer are excluded from income (Article 248 of the Tax Code of the Russian Federation).

Until January 1, 2020, the deflator coefficient does not apply to the company’s income limit, which limits its right to switch to the simplified tax system.

• The accounting residual value of fixed assets that are recognized as depreciable property subject to depreciation as of January 1, 2020 should not exceed RUB 150 million.

Depreciable property is considered to be property with a useful life of more than 12 months and an original cost of more than 100,000 rubles. Land, natural resources, securities, unfinished capital construction projects and some other types of property are not subject to depreciation (Article 256 of the Tax Code of the Russian Federation).

Ways to pick up a completed certificate

The completed document can be obtained:

1. Personally .
   Upon issuance, the inspector will check the availability of identification documents of the taxpayer or authorized person. One copy of the certificate is issued to the recipient, the second remains with the tax authorities. It bears a mark of issue, date, surname, first name, patronymic and signature of the recipient. If the taxpayer has not received the certificate in person within five working days, the Federal Tax Service sends the document by mail to the address specified in the request.
2. By mail . In the case where the applicant in the request indicated the method of receipt “by mail”.
3. Electronic . When sending a request via telecommunication channels.

We recommend that you look at our other articles on how to write a letter requesting the provision of documents, the status of settlements and to obtain a reconciliation report with a counterparty (in the Social Insurance Fund), for reconciliation with the tax office, checking sick leave, to the bank for the provision of information, and also how to write document in English.

A certificate on the status of settlements with the budget for taxes, penalties and fines was developed in order to improve the quality of performance of government functions, create comfortable conditions for tax payers, determine the timing and sequence of actions of the Federal Tax Service, its territorial bodies and officials.

How to receive a letter about the application of the simplified tax system

In order to receive an information letter on the application of the simplified taxation system, you must write an application to the tax authority at the place of registration of the organization or individual entrepreneur. The application is written in free form. The letter must be addressed to the head of the tax authority to which you are submitting this application. His position, last name, first name, patronymic will need to be clarified with the tax office itself or on its official website. Next, you need to indicate who this letter is from; the name of the organization, its INN, OGRN, address, telephone number are indicated here. If there is a number for the outgoing letter, then it must be indicated, as well as the date of the letter. If the application is submitted by an individual entrepreneur, then he indicates his last name, first name, patronymic in full, his INN and OGRN. Next, write the word “Application” and below the text of the letter. The text of the letter may be as follows: “Please provide an information letter about our organization’s current application of a simplified taxation system for provision to interested parties.” Next, indicate the position of the employee, his last name, initials, signature and seal of the organization. For an individual entrepreneur, the text may be as follows: “Please provide an information letter stating that I, as an individual entrepreneur, currently apply a simplified taxation system. The letter must be submitted to the bank (or at the place of request).” Next, indicate his last name, initials, signature and, if there is a seal.

After this, the application must be taken to the tax authority and registered. Within 30 days after registration of this letter, the tax authority is obliged to respond. The response will be issued in form 26.2-7 (Order of the Federal Tax Service No. MMV-7-3 / [email protected] dated November 2, 2012).

What does a sample certificate of the applicable tax system look like in 2020?

Using the Unified System of Identification and Authentication account, access details used for authorization on the Unified Portal. If the information is needed by the LLC's counterparties, then first you can ask the company itself. Consumer cooperatives will continue to use UTII without restrictions. Sample certificate of general system

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The notification was submitted, but they changed their mind about switching to the special regime

It also happens. For example, an organization worked for OSNO, and then decided that the tax burden was high enough that the activity allowed it not to apply VAT. As a result, a decision was made to switch to a special regime, and a notification was submitted. And towards the end of the year, a super profitable contract appears, but only the main condition is to work with VAT. In such a situation, you don’t want to lose the contract and it’s unclear what to do.

If it turns out that the taxpayer has changed his mind about switching to the simplified tax system, then he needs to notify the tax office of the change of decision before January 15 of the year from which it was planned to switch to the simplified tax system . This position was voiced in the Letter of the Federal Tax Service No. ХВ-6-02 / [email protected] dated June 27, 2017. However, the courts do not believe that in this case it is necessary to notify the supervisory authority; you can simply continue to work for OSNO.

Certificate on the general taxation system: sample, features of obtaining and recommendations

In our country, businessmen at the legislative level are given the opportunity to choose a taxation system suitable for running their business. In some cases, when making transactions, it is necessary to know which of the existing types is used by the counterparty. Let's consider this issue in more detail, and also try to figure out what a certificate of the general taxation system is. We will provide a sample of it in the article.

What is the general taxation system (OSNO)

Tax legal relations in our country are regulated by the Tax Code. However, there is no concept of BASIC in it. This system is not considered a type of taxation regime, but only means the use of certain taxes. It is assigned by default if the entrepreneur did not select a tax regime during registration. Consequently, the application for switching to OSNO is not completed.

Experts recommend taking the issue of choosing a tax regime seriously, since it can only be changed at the beginning of the calendar year. But OSNO, with its positive aspects, has quite significant disadvantages. Let's consider the advantages and disadvantages of the general taxation system. The advantages include:

• The absence of any restrictions (number of employees, amount of revenue, value of property, etc.) in contrast to special regimes.
• If the activity is unprofitable, then no income tax is paid.
• The entrepreneur is not limited in the types of activities.

Cons of OSNO:

• All taxes (and there are enough of them) must be remitted in full.
• Maintaining accounting records is mandatory.
• It is necessary to maintain a fairly large amount of documentation and reporting for the tax service.
• Increased attention from law enforcement and tax authorities.

In what cases is it necessary

The use of a simplified tax regime for some organizations is very beneficial, and there are several causal factors for this:

• the possibility of reducing the tax burden and switching to more lenient conditions, since there is no need to transfer bulk payments;
• An entrepreneur or enterprise has a chance to choose a suitable object of taxation, since the base can be revenues or revenue minus costs;
• the absence of increased tax rates, which, in addition, are also subject to reduction (if the taxpayer has the right to use subsidies), the inclusion of the cost of fixed assets and intangible assets in the composition of expenditure areas throughout the year, i.e. this happens much faster than in general mode;
• maintaining accounting transactions in a special book dedicated to solving these issues; filling it out does not require enormous effort and assurance of the tax structure.

If an entrepreneur or organization has decided to switch to the simplified tax system, it will be necessary to provide the Federal Tax Service with a corresponding notification. This must be done before December 31st. This is confirmed in paragraph 7 of Art. 6.1 Tax Code of the Russian Federation.

It is mandatory to notify the inspector of a change in the special regime, otherwise the possibility of its practical application will be canceled.

In general, confirmation of the fact of using the simplified tax system is not required; the law does not contain information about mandatory notification of regulatory authorities. However, if necessary (for example, at the request of the counterparty), you can make a request for official confirmation of the functioning of the entrepreneur under the simplified tax system.

As for mutual proceedings with the Federal Tax Service, you must once send an application to the tax service and make sure that it was accepted. Subsequently, you can be confident in the legality of using this mode without the need to comply with additional requirements.

However, third parties may have an interest in having the payer confirm its own status:

• counterparties whose goal is to make sure that the partner is a simplifier and does not pay VAT;
• banking structures and institutions for which, in the process of studying a loan application, it is important to ensure the solvency of the potential borrower;
• investors and partners who are considering the possibility of merging with an entrepreneur and conducting joint business activities.

It turns out that there may be plenty of reasons for a business entity to acquire this document. Therefore, it is necessary to have information about the procedure in order to avoid all sorts of problems and difficulties with the law.

Results

The legislation does not provide for the mandatory availability of a supporting document for the application of the simplification, provided that the taxpayer submits a notification. Nevertheless, for external contractors and their own peace of mind, the taxpayer has the right to request an information letter, which replaces the certificate of application of the simplified tax system.

The procedure for confirming the application of the simplified taxation system is not mandatory, however, the nuances associated with its implementation are enshrined in law, i.e. directly at the government level.

Therefore, entrepreneurs should know how to obtain this document and in what situations it is required. The article will discuss the procedure for confirming the simplified tax system.

Confirmation of transition from special regime to OSNO

Taxpayers applying special tax regimes do not calculate or pay VAT, with the exception of some cases specifically specified in the Tax Code of the Russian Federation (import of goods into the Russian Federation, etc.). At the same time, it must be taken into account that in all areas of work, only organizations on the simplified tax system do not use OSNO, and users of UTII, Unified Agricultural Tax (unified agricultural tax), PSN (patent tax system) have the right to combine their activities with OSNO.

If the counterparty that applied the special regime switched to OSNO, then the cancellation of the special regime is completed as follows:

• By sending a notification or message to the tax authority - under the simplified tax system (clauses 5, 6 of article 346.13 of the Tax Code of the Russian Federation), unified agricultural tax (clauses 5, 6 of article 346.3 of the Tax Code of the Russian Federation). In this case, the tax authority does not issue a document confirming the transition.
• By deregistration - with PSN, UTII. Moreover, upon termination of the patent in accordance with clause 4 of Art. 346.45 of the Tax Code of the Russian Federation, a notification is not issued by the tax authority. If you refuse UTII, the tax authority in accordance with clause 3 of Art. 346.28 of the Tax Code of the Russian Federation is required to issue a notice of deregistration. The form of such a document, numbered 1-5-Accounting, was approved by order of the Federal Tax Service of the Russian Federation dated August 11, 2011 No. YAK-7-6/ [email protected]

Please note that when submitting a copy of the notice of deregistration as a UTII payer, it is impossible to draw a conclusion about the transition to OSNO. If the UTII regime was used along with the simplified tax system, if the UTII is abandoned, a return to the simplified tax system occurs.

IMPORTANT! The notification form in Form 1-5-Accounting does not contain an indication of what taxation regime the person who has applied for deregistration under UTII is switching to.