How to fill out an application for a simplified visa. Application for registration of an individual entrepreneur

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 calculation process tax payments, their inclusion in the budget, as well as the preparation of related reporting documentation.

Opportunity application of the simplified tax system possessed by organizations that meet the following criteria:

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. Non-compliance deadline will lead to the fact that the organization will be able to switch to a 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 common system taxation.

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);
attribute of the taxpayer (if the notification of the application of the simplified tax system is submitted simultaneously with the package registration documents, code 1 is indicated, 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 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 persons (full name, number 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. Document containing the notice tax service on the taxpayer’s application of the simplified form 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 (requires confirmation of the document using a qualified electronic digital signature). 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.

Current tax law 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.

Often companies and individual entrepreneurs using the simplified tax system need to prove to their own counterparties the fact of working using a simplified system. A letter on the application of the simplified tax system for the counterparty is necessary due to the fact that simplified tax providers do not work with VAT and they have to confirm their right not to allocate this tax in the price of goods or services. What document can be used to prove the application of the simplified tax system?

A copy of the notice of transition to the simplified tax system

The fact of application of the simplified tax system can be proven with a copy of the notice of transition to the simplified tax system. Form No. 26.2-1 of the notification is submitted to the Federal Tax Service Inspectorate in two copies: one remains with the Federal Tax Service Inspectorate, the second is given to the taxpayer with an acceptance stamp. This copy of the notice can be provided to the counterparty to confirm its right to work without VAT.

Information mail

If for some reason the second copy of the notification has not been preserved, you can order an information letter from the inspectorate about the application of the simplified tax system for the counterparty using form No. 26.2-7: you must submit a free-form request to the Federal Tax Service Inspectorate at the place of registration of the company or individual entrepreneur.

Sample request to the Federal Tax Service

True, it takes a long time, about a month. It would be more logical to issue counterparties upon request not the original letter, but its copies.

Sample information letter on the application of the simplified tax system (form No. 26.2-7)

Free form notification

You can inform your counterparty of your right to work without VAT in free form. To do this, on behalf of the company or individual entrepreneur, a letter is drawn up about the application of the simplified procedure with a seal (if there is one) and a signature.

SAMPLE

This option is not suitable for everyone, since some organizations fundamentally insist on providing official documents from the Federal Tax Service.

The last option by which you can confirm your right to use the simplified tax system is a copy title page tax return according to the simplified tax system with a note on its acceptance by the tax inspectorate.

Notice of transition to a simplified taxation system applies in two cases - when registering an individual entrepreneur or legal entity, or by already existing enterprises when changing tax regime. Previously, in order to switch to the simplified tax system, one submitted Application for simplified tax system, 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 simplified tax system approved by order of the Federal Tax Service dated November 2, 2012 N ММВ-7-3/829@ “On approval of document forms for applying the simplified taxation system” and is advisory in nature. Notify tax office using this form you can already from 02.11.2012.

Notification of transition to simplified 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. To do this you need to submit Notification of transition to simplified tax system until December 31 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 dated 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 satisfy the following criteria:

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

In addition, banks, insurers, investment and non-governmental organizations cannot switch to the simplified tax system. pension funds, professional market participants valuable papers, pawnshops, notaries and lawyers.

Notification of the simplified tax system is also submitted in the event of termination for one reason or another of the obligation to pay UTII (for example, when the tax regime is canceled in a constituent entity of the Russian Federation for the type of activity in which the company is engaged, or in case of non-compliance with the criteria for applying UTII), in this case the transition to the simplified tax system is carried out from the beginning the month in which 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. Federal Law dated June 25, 2012 No. 94-FZ). 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, art. 346.28 Tax Code of the Russian Federation).

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

It is necessary to take into account 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 of the application of the simplified tax system, as before, in the application, it is necessary to indicate the object of taxation: income or income reduced by the amount of expenses. Changing the object of taxation is allowed only from the beginning of the next year. Notification of a change in the object of taxation must be submitted to the tax office before 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 offer you to fill in only the necessary fields, provided you select the required taxpayer attribute:

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, and there is no need to fill out a number of fields (TIN, KPP, data on income and residual value of fixed assets) and put a stamp on the notification.
Organizations and individual entrepreneurs submitting a notification within 30 days from the date of registration with the tax authority. The rules for filling out the notification for this category of taxpayers are similar to point 1, but in this case you can already indicate the INN and KPP and affix a stamp.
Organizations and individual entrepreneurs that have ceased to be UTII taxpayers. You must indicate the month and year of transition to the simplified tax system. In case of voluntary refusal of UTII, this is always January of the next year; in other cases, any other month can be specified.
Organizations and individual entrepreneurs switching from other tax regimes, with the exception of UTII taxpayers. Indicate the year of transition to the simplified tax system (next), the year of filing the application for the simplified tax system (current), income for 9 months current year and the residual value of fixed assets as of October 1 of the year of filing the notification.

Where it is required, in empty cells printed form dashes will be added. 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 the copy of the document.

A taxpayer who has voluntarily switched from the simplified tax system to a different taxation regime or has lost the right to apply a simplified tax regime may again submit a Notice of 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).

When to write an application for simplification

Any organization or individual entrepreneur can declare their right to use the simplified tax system if they comply with the requirements of the Tax Code of the Russian Federation specified in paragraphs. 2 and 3 tbsp. 346.12.

To obtain the status of a taxpayer using a simplified taxation regime, a certain procedure is provided, starting with filing an application for transition to the simplified tax system in the form of a notification. This procedure is set out in paragraph 1 of Art. 346.13 Tax Code of the Russian Federation. According to it, an application is submitted to the tax office at the place where the taxpayer is registered.

Eligibility must be assessed as of the date of notification. If tax authorities notice any discrepancy with the characteristics of a taxpayer under the simplified tax system, they may refuse to apply the special regime by sending their decision in writing in the prescribed form.

Application for simplified taxation system: time frame for filing in general cases

There is a time frame for submitting this document: general rule If you want to switch to the simplified tax system from next year, you must submit an application no later than December 31 of the current year (clause 1 of article 346.13 of the Tax Code of the Russian Federation).

At the same time, in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation states that if the deadline for submitting an application for the transition to the simplified tax system to the inspectorate falls on a weekend, then it is allowed to postpone the deadline to the working day that follows this weekend.

Late filing deadline deprives the taxpayer of the right to apply the simplified tax system, and in order to change the tax regime, you will have to wait another year.

Application for simplified tax system when registering an LLC or individual entrepreneur

However, the rule that an application to switch to a simplified system must be submitted is a thing of the past tax period, there is an exception. It is valid when a new enterprise, including an LLC, is registered, or a citizen receives the status individual entrepreneur.

An application for the simplified tax system can then be submitted within a month from the date of registration. The taxpayer immediately becomes “simplified” with one or another object of taxation.

In addition, outside the established period, you can switch to the simplified tax system if you lose the right to UTII due to changes in local legislation or the termination of the type of activity for which the imputed tax was applied. In this case, a month is also given to submit a notification about the transition to the simplified tax system.

You can apply for the simplified tax system in 2018-2019 in person, by mail or at in electronic format. The format of such an electronic application is determined by order of the Federal Tax Service of Russia dated November 16, 2012 No. MMV-7-6/878@, and the procedure for filing is contained in another order of the Federal Tax Service of Russia dated January 18, 2013 No. MMV-7-6/20.

Application for simplified tax system: sample filling

The application for the simplified tax system is filled out according to the recommended form approved by the Federal Tax Service of Russia by order No. ММВ-7-3/829@ dated 02.11.2012. Due to the fact that such an appeal is submitted in a notification manner (if all conditions are met), it is called a notification.

The notification must reflect the name of the organization or the last name, first name, patronymic of the individual entrepreneur who is submitting the application and intends to switch to a simplified tax code, TIN, KPP (if any) of the taxpayer. It is necessary to indicate the date from which the simplified regime will apply. In addition, the application must display the taxpayer's contact information.

Also, when writing an application for simplification in 2018-2019, you must indicate:

what object of taxation has been chosen (paragraph 2, clause 1, article 346.13 of the Tax Code of the Russian Federation);
what is the amount of income for 9 months of the year in which the notification is written (the tax authority must make sure that the applicant’s income does not exceed the limit defined in paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation; in 2018-2019 this is 112.5 million rubles) ;
what is the residual value of fixed assets owned by the taxpayer as of October 1 (it should not exceed 150 million rubles).

We present a sample application for the simplified tax system for 2018-2019:

Application for simplified taxation system: notes on the form

Blank lines should be filled with a dash.
Footnotes 1 and 2 mean that the information marked by them is not filled in by those taxpayers who have the corresponding taxpayer attribute code. Taxpayer attribute codes have the following meanings:

1 - organizations and individual entrepreneurs submitting an application simultaneously with a package of documents for registration.

2 - newly created organizations or registered individual entrepreneurs, as well as taxpayers who have lost the right to UTII.

3 - organizations and individual entrepreneurs that are switching from other taxation regimes. UTII is an exception.

Footnote 3 means that from the date of registration, only newly created organizations and individual entrepreneurs can switch to the simplified tax system.
Middle name is indicated if available.
If the interests of the taxpayer are represented by another person when writing the notice, he must have a document confirming the authority of the representative.

Results

An application (notification) about switching to the simplified tax system is a fairly simple form of document. But it must be submitted within the period established by law in order to exercise your right to apply the special regime.

(STS, simplified tax system, simplified tax, simplified tax) is a document in which an individual entrepreneur or organization communicates its desire to apply one of the special tax regimes - simplified.

Why declare a transition to the simplified tax system?

The simplified tax system, as well as imputation and patent, are voluntary tax regimes and can be used by individual entrepreneurs and organizations at their own discretion, subject to the appropriate conditions.

When registering an entrepreneur or legal entity, it is automatically transferred to the OSNO if the notification for the transition to the simplified tax system is not provided to them within 30 days after registration.

OSNO is one of the most complex and economically unprofitable tax regimes for small businesses. In most cases, it is used when the number of employees and cash flows a company or individual entrepreneur cannot apply the simplified tax system or UTII, or, in the case where the taxpayer cooperates mainly with counterparties interested in offsetting the “input” VAT.

Filling procedure:

IN block 1 It is necessary to indicate the TIN of the individual.

If it is not there, then the line needs to be crossed out.

IN block 2 you need to reflect the code of the tax authority to which the application will be submitted and the identification of the taxpayer.

The code of the tax authority to which the application is submitted can be found using a special service on the website of the Federal Tax Service of the Russian Federation.

When submitting an application along with documents for registration, the taxpayer’s identification is indicated as “1”.

IN block 3 The full name of the individual entrepreneur submitting the specified document is indicated.
IN block 4 Code 2 is indicated, dashes are placed in the remaining cells.
IN block 5 the code corresponding to the type of the selected object according to the simplified tax system is displayed: “ 1 " - for the object "Income" 6% and " 2 - for the object “Income minus expenses” 15%.
IN block 6 The year of submission of the document is indicated.
IN block 7 the code " 1 "if the notification is submitted by the future individual entrepreneur himself and " 2 "if his representative.

If the code " 1 ", then the bottom 3 lines are crossed out and only the contact phone number, date of filling out the application and the signature of the individual entrepreneur are indicated.

If the code " 2 “, then in the bottom three lines you must indicate the full name of the individual entrepreneur’s representative, then the contact phone number and, at the very bottom, information about the document confirming the authority of the representative.

All other lines, as well as lines that are not completely filled in, are crossed out.

For LLC upon initial registration

Filling procedure:

IN block 1 TIN and KPP are not indicated, since they have not yet been assigned to the organization.
IN block 2 indicates the code of the tax authority to which the package of documents for registration will be submitted along with this notification, as well as the identification of the taxpayer.

The procedure for filling out the notification when submitting it after registration (within 30 days) or when switching from UTII, if the activity on the imputation has been terminated, differs only in the taxpayer’s attribute (code). In this case it is put “ 2 ", but not " 1 ", as in the first sample.

If an individual entrepreneur or organization switches to the simplified tax system with UTII in the middle of the year (if it is impossible to apply the imputation), in the line “switches to a simplified tax system” you must put the code “ 3 " and in the corresponding line below, indicate the month and year from which the transfer to simplified language occurs.

The procedure for filling out a notification when switching to the simplified tax system from other taxation regimes

When switching from other taxation regimes, you must indicate:

Taxpayer identification (code)– “3”
Transition to a simplified taxation system- "1"
Year of notification– the year that precedes the year from which the individual entrepreneur or organization plans to apply the simplified tax system

Organizations must additionally indicate the amount of income received over the past 9 months (as of October 1) and residual value fixed assets.

Note: Individual entrepreneurs do not fill in these lines.

How to confirm the use of the simplified tax system

You can confirm the application of the simplified taxation system directly from the tax authority at the place of registration by requesting the relevant document from the regulatory authority.

Since 2014, a document confirming the presence of an individual entrepreneur or organization on the simplified tax system is information mail, the form of which was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@.

Until 2014, work on a simplified basis was confirmed by another document - a notification about the possibility of using the simplified tax system.

To receive an information letter, a simplifier must submit a written request to the inspectorate at the place of registration. The deadline for providing confirmation is 30 days from the date of receipt tax authority request.