A newly registered individual entrepreneur has the right to switch to a simplified taxation system from the date of his tax registration (clause 2 of Article 346.13 of the Tax Code of the Russian Federation). We will tell you in our consultation whether it is possible to apply for the simplified tax system when registering an individual entrepreneur.
Application for simplified tax system when opening an individual entrepreneur
In order for a newly registered entrepreneur to be able to apply the simplification, he must send a corresponding notification to the tax office. In order to submit an application for a simplified taxation system, the legislation allows 30 days, starting from the date of registration of an individual with the tax office as an individual entrepreneur (clause 2 of Article 346.13 of the Tax Code of the Russian Federation). At the same time, you can submit an application for the use of the simplified tax system when registering an individual entrepreneur simultaneously with a package of documents for registration ().
The entrepreneur will be able to change the selected object only after the end of the calendar year (Clause 2 of Article 346.14 of the Tax Code of the Russian Federation). In order for an individual entrepreneur to be able to apply a different tax object in the new year, it will be necessary to notify the Federal Tax Service of the change of object no later than December 31 of the current year (Clause 2 of Article 346.14 of the Tax Code of the Russian Federation).
Application for simplification for individual entrepreneurs
An application for the use of the simplified tax system when registering an individual entrepreneur is drawn up on a single form, which is provided for the transition to a simplified taxation system for both organizations and entrepreneurs. An application for the simplified tax system is drawn up in form N 26.2-1 (KND code 1150001), which was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@.
The application for simplification when registering an individual entrepreneur must contain (Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@):
- Full name of the entrepreneur;
- TIN of the entrepreneur;
- code of the body to which documents for registration of individual entrepreneurs are submitted;
- taxpayer attribute code (when submitting a notification simultaneously with documents for state registration, “1” is indicated);
- type of transition to the simplified tax system (from the date of tax registration - “2”);
- object of taxation (income - “1”, income minus expenses - “2”);
- year of notification (in YYYY format);
- applicant code (if the entrepreneur personally is “1”, if his representative is “2”);
- contact number;
- signature, date.
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 a simplified taxation system, or submitted separately from it. In our article you will find information about the procedure and rules for drawing up 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, entering them into the budget, as well as drawing up related reporting documentation.
Organizations that meet the following criteria can apply the simplified tax system:
- 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 or representative offices;
- the share of participation of other organizations in them is no more than 25%.
Application for simplification when registering an 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 other registration documents. In this case, the selected system can be used immediately after starting work.
If for some reason the application for the application of the simplified procedure was not submitted simultaneously with other registration documents, a representative of the company can do this later (but only after the company is registered for tax purposes). It is worth remembering that sending a notice in accordance with clause 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 meet the deadline will result in the organization being able to switch to the simplified system 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 a company representative to transfer the company to the simplified tax system is not a statement, but a notification, since the transition to a simplified system is the right of any taxpayer who 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 legal application. simplified form is given in Appendix 1 to the order of the Russian Federation “On approval...” dated November 2, 2012 No. ММВ-7-3/829@. At the same time, the form approved by the department, according to paragraph 3 of the same order, is advisory in nature, i.e., it is not mandatory for use.
Thus, the discrepancy between the type of application submitted and the format established in the application cannot be a reason for refusing to transfer the company to a simplified form. Rejection of a sent notice for the specified reason may be appealed by the taxpayer to a higher tax authority or court. The department itself indicates the right of the taxpayer to draw up a notice in any form (information on the rules for drawing up and submitting a document can be found on the official website of the tax office).
Contents of the application for the application of simplification
The notification must include:
- INN and KPP of the organization (if the notification is submitted at the stage of LLC registration, these fields do not need to be filled in);
- code of the tax authority to which the application is submitted (it can be found at the territorial branch of the Federal Tax Service or on the official website of the department);
- taxpayer attribute (if a notice of application of the simplified tax system is submitted simultaneously with a package of registration documents, code 1 is indicated, if the notice 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 application of the simplified tax system from the moment of registration of the company, code 2 is used);
- code of the selected taxation object (1 - “income”, 2 - “income minus expenses”);
- year of filing the notification of transition to the simplified tax system;
- information about the legal representative person (full name, contact phone number);
- date of application and signature of the representative;
- details of a document confirming the authority of a company representative to carry out legally significant actions on his behalf.
Information on the amount of income for 9 months of the year in which the notification was submitted and the residual value of fixed assets is not indicated by the representative of the newly registered enterprise. The company’s seal is also not placed on the document, since at the stage of legal registration. her face simply doesn’t have one.
The second part of the application is filled out by an employee of the tax authority who has the authority to receive and register applications.
Procedure for submitting a notice of transition to the simplified tax system
Notification of the transition to a simplified tax system can be submitted by an authorized representative to the registration authority in one of the following ways:
- In person, by submitting documentation to the tax inspector. The document containing the notification of the tax service about the application by the taxpayer of the simplified tax regime must be drawn up on an A4 sheet in 2 copies. In this case, one of them remains with the representative of the legal entity (a mark indicating acceptance of the application is placed on it), and the second is transferred to the Federal Tax Service employee.
- Through telecommunication channels (document confirmation using a qualified electronic digital signature is required). The rules for submitting 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, when the tax authority receives an application to the territorial branch of the department with a request to individually inform the taxpayer (including official confirmation of the fact of his use of simplified taxation), according to clause 93 of the order of the Ministry of Finance of the Russian Federation “On approval...” No. 99n dated 07/02/2012, he is obliged to send a corresponding notification to the applicant within 30 days from the date of its registration by the inspection staff. Form No. 26.2-7, which the tax authority must use when drawing up 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 notice 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 date of registration of the company. At the same time, the use of simplification is the right of a company that meets the criteria established by the legislator. This means that in order to switch to this special tax regime, you do not need to obtain permission from the tax authority - it is enough to notify it of the decision made by the founders.
Notification of transition to simplified tax system- this is a document that informs the tax authority about your desire to conduct business using a simplified taxation system. The notification form was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N MMB-7-3/829. The notification form has form 26.2-1. You can download this form below. Here we will figure out how to correctly fill out the notification form.
When is notification about the transition to the simplified system given?
If you are creating a new company, then you need to notify the tax office of your decision to switch to the simplified system within 30 days from the day you registered there. If an organization (IP) is operating and wants to change the tax regime and at the same time complies, then this can be done from the beginning of the next year by informing the tax office of your desire before December 31 of the current year. For individual entrepreneurs, a notification must be submitted to the tax office at the place of registration, for organizations - at the location.
Sample of filling out a notice of transition to the simplified tax system
The application form form 26.2-1 is presented on one sheet. Let's consider sequentially filling out each line of the form.
“TIN” - filled out only by operating organizations (IP), new companies that submit a notification with other registration documents, put dashes in the cells of this line.
“Checkpoint” - filled out only by operating organizations, individual entrepreneurs do not have a checkpoint, so they put dashes, newly created organizations put blanks.
“Tax authority code” - for organizations, the tax code is indicated at the location of the taxpayer, for individual entrepreneurs - at the place of registration.
“Taxpayer attribute code” – at the bottom of the form there is a list of taxpayers indicating their code; depending on the type of our company, select the desired category.
Below we indicate the full name of the organization or full name of the individual entrepreneur; fill in the remaining cells of this field with dashes.
“Switches to the simplified tax system” - below are three codes, from which you need to select the one you need.
“Selected as an object of taxation” – if income is selected as an object of taxation, then mark “1”, if income minus expenses - then “2”. Read more about the object of taxation in the article. " ".
“Year” is the current year in which the notification is submitted.
“Income for 9 months” - this field is intended only for existing organizations and entrepreneurs who have operated in recent months, they indicate the total income for 9 months, the amount of income for 9 months is one of the criteria by which it is determined whether the right of the organization to switch to “simplified”. New companies and individual entrepreneurs put dashes here.
“Residual value of fixed assets” - the value of fixed assets listed on the balance sheet as of October 1 of the current year, minus accrued depreciation, is also indicated only for working enterprises. This value is another criterion for the possibility of switching to the simplified tax system.
Below we write the full name of the director of the organization (full name of the individual entrepreneur), if notification 26.2-1 is submitted through a representative, then his full name is written, and below is a document confirming the right to represent the interests of the taxpayer.
The person submitting the notice puts his signature and the current date. The notification form is completed, all that remains is to submit it to the tax authority on time.
The Tax Code of the Russian Federation, under certain conditions, provides for the possibility of using the preferential tax system of the simplified tax system for some taxpayers. Currently, this is the most popular mode among economic entities classified as small businesses. To apply it, you need to submit an application for the simplified tax system to the Federal Tax Service using form 26.2-1.
The legislation establishes the procedure for transition to and what criteria must be met. The transition to the simplified tax system is possible when registering a subject and from other modes. However, in any case, it is necessary to take into account the restrictions defined by the Tax Code of the Russian Federation.
When registering an individual entrepreneur or LLC
The rules of law provide the opportunity to submit an application for the simplified tax system along with registration documents at the time of registration of the taxpayer with the Federal Tax Service.
Attention! It is best to submit an application for the simplified tax system when or when opening an LLC together with the constituent documents. Or within 30 days from the date of receipt of documents on state registration.
If a newly organized company or entrepreneur does not submit an application within 30 days, then they automatically switch to the general taxation system. At the same time, it will be possible to switch to the simplified tax system only from the beginning of the new year.
It is also necessary to take into account that with such a transition to a simplified system, compliance with the criteria for its application (number, amount of revenue and value of fixed assets) is mandatory, even if they were not checked at the very beginning. As soon as they are exceeded, it will be necessary to immediately notify the Federal Tax Service about this within the established time frame and make the transition from the simplified tax system to.
Transition deadlines if the application is not submitted when registering an LLC or individual entrepreneur
Existing taxpayers have the right to change the current taxation regime by submitting an application to switch to the simplified tax system within the time frame established by law.
Attention! The deadline for filing an application for the simplified tax system is December 31 of the year preceding the year in which the simplified tax system began to be applied.
Such business entities must remember that they must comply with the criteria for transition to this system.
- cost of fixed assets;
- as well as the most important criterion - the amount of income received for 9 months of this year.
Then they must be compared with the standards specified in the Tax Code of the Russian Federation, and only after that an application for changing the regime to a simplified taxation system must be submitted to the tax office.
Transition from other tax regimes
Special regime officers who use UTII, and for entrepreneurs also PSN, can use the simplified tax system together with these regimes for certain types of activities. This is possible if there are several types of activities on UTII or PSN, but there are also other areas of work carried out by the enterprise.
Let's look at an example of how to correctly fill out an application form 26.2-1.
At the top of the form is the TIN code of the company or entrepreneur. For this purpose, the field contains 12 empty cells. Since companies have a TIN of 10 characters, the last two cells, which will remain empty, must be crossed out.
At the next step, in the field you need to enter the four-digit code of the tax service where you are submitting the application for simplification.
The code specified in it shows at what point in time the economic entity makes the transition:
- “1” is indicated when the document is submitted along with other documents for registration of a company or individual entrepreneur;
- “2” is indicated by a company or entrepreneur who reopens operations after a previously completed liquidation;
- Also, code “2” should be set by those who make the transition from imputation to simplified;
- “3” is recorded by those subjects who switch to simplification from any other system except imputation.
After this, in the large field you need to write down the full name of the company, as is done in the constituent documents, or full full name. entrepreneur with a passport or any other document confirming his identity.
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Important! This field must be filled out according to the following rules. If the company name is written down, it is entered in one line. If the application is submitted to an entrepreneur, then each part of his full name. is written on a new line. In each case, all cells that remain empty must be crossed out.
The code of the following field will determine in what period of time the transition to simplified language occurs:
- Code “1” is indicated by those entities that are making the transition from January 1 of the next year;
- Code “2” must be entered by those firms and entrepreneurs who submit an application when the entity is first registered, or again after its liquidation and re-opening;
- Code “3” should be written down for those subjects who are forced to switch from imputation to simplified imputation. In this case, next to it is also necessary to indicate the month from which such a transition will be performed.
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The following column contains the code corresponding to the selected simplified taxation system:
- Code “1” is indicated by those who decided to determine the amount of tax based on the income received;
- Code “2” is recorded by those entities who will calculate tax on income reduced by expenses incurred.
In these columns it is necessary to enter the amount of income that the subject received for 9 months of the year when the application is made, as well as the amount of the residual value of the fixed assets.
If an application to the tax office is submitted by an authorized person, then in the column below you must indicate the number of sheets that are occupied by documents confirming his authority.
The application form at the bottom is divided into two columns. The applicant must provide information only on the left. First of all, here you need to enter the code of the person who submits the document to the inspection - “1” - the business entity itself, or “2” - its legal representative.
After this, complete information about the head of the company, entrepreneur or representative is recorded, the number and signature of the person, and a telephone number for contacts are indicated. If there is a seal, then it is necessary to affix its imprint. All cells that remain blank after entering information must be crossed out.
Attention! If the form is filled out by an entrepreneur, then you do not need to indicate your full name in this column again. A dash is placed in the field.
Simultaneously with submitting documents for registration of an individual entrepreneur or LLC, you can submit an application for the application of the simplified tax system to you, if your type of activity provides for this type of taxation. Here we will tell you how to fill out an application for switching to a simplified taxation system. First you need to download the form. The application consists of one page and is not difficult to fill out.
You need to enter your TIN and page number - 001 - into the empty cells at the very top of the page.
Applicant’s attribute, enter a number.
- Organizations and individual entrepreneurs submitting an application simultaneously with documents for state registration;
- Newly created organizations and newly registered individual entrepreneurs submitting an application within five days from the date of registration with the tax authority, including organizations and individual entrepreneurs submitting an application simultaneously with documents for state registration, as well as taxpayers who have ceased to use the taxation system in the form of UTII in in accordance with the law of the subject of the Russian Federation;
- Organizations and individual entrepreneurs switching from other taxation regimes, with the exception of UTII taxpayers.
For example, for a registered LLC - number 1.
- For LLC: Full or short name of the organization in Russian
- For individual entrepreneurs: Last name, first name, patronymic
In the cell with the words “Switches to a simplified taxation system,” put 1, 2 or 3.
- from January 1 ---- of the year (from next year)
- from the date of tax registration (as soon as you register)
- from --.--.---- (date)
Write the year you submitted your application to switch to a simplified taxation system.
If you have already conducted business, then you need to indicate how much income was received for nine months of the year of application and the average number of employees for nine months of the year, also enter the value of depreciable property owned by the organization as of October 1 of the year of application.
As always, I encourage you to include a mobile phone number.
Below you will see 2 columns, so you fill out the one on the left. If you submit the application personally, then enter the number 1. If through a representative, then 2 and below fill in his last name, first name, patronymic or name of the organization, as well as the name of the document confirming his authority.
Date and signature.
After that, take the printed application to the tax office, they will fill out the lower right column for you, and return it with a stamp, after a couple of days, they will send you an information letter about by mail.
The application is submitted during the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to the simplified tax system, to the tax authority at the place of residence. A newly created organization and a newly registered individual entrepreneur have the right to submit an application for transition to the simplified tax system within 5 days from the date of registration. Art. 346.13 Tax Code of the Russian Federation.
Attention! According to the Ministry of Justice, this form is not required for use, as it has not passed state registration. Therefore, the taxpayer has the right to notify the tax office about the transition to the simplified tax system in free form.
