Back in 2002, during the heyday of entrepreneurship in Russia, when it had passed the period of formation, the state decided to simplify the taxation of legal entities. persons and give them the right to choose a new taxation system (STS). Such a system would significantly reduce the company's costs. Any individual entrepreneur By that time, he had already been able to use this method of paying taxes for six years—since 1996.
On at the moment both individual entrepreneur and legal entity. individuals have the opportunity to choose taxation - either a general or simplified system. Registering a transition to one of them is quite easy - you need to submit a notification, the rules for filling out which can be studied in the sample application for the simplified tax system for the individual entrepreneur being created in 2019.
Transition to simplified tax system - advantages and disadvantages
The simplified tax system is a tax regime primarily intended for newly created enterprises, in which the taxpayer can calculate and pay a fixed tax of 6% on the total income received. It is also possible to choose the “Income minus expenses” system - then the rate will be equal to 15%, and the tax will be calculated on income reduced by the amount of expenses. According to regional laws, differentiated rates may be assigned from 5% to 15%.
You can download the application form for the simplified tax system when registering an individual entrepreneur in 2019 at.
Sample of filling out a notice of transition to the simplified tax system from 2016 for individual entrepreneurs
Since 2016, in the Russian Federation it is possible to reduce the rate under a simplified system: for the “Income” system - up to 1%, for the “Revenue minus expenses” system - up to 5%. Switching to the system is quite simple, especially for a new enterprise. It is enough to study the example and fill out the application form for the simplified tax system for individual entrepreneurs upon registration.
The use of the simplified tax system has allowed many entrepreneurs to experience the following advantages:
- The accounting report is submitted once a year as a declaration;
- There is no need to create a whole department of accountants - one professional is enough;
- All types of accounting are noticeably simplified;
- Instead of three different taxes, one is paid;
- Income from the activities of individual entrepreneurs is not subject to personal income tax.
Despite everything advantages of the simplified tax system, the following disadvantages must be taken into account:
- The circle of persons who are allowed to use the simplified tax system is limited to the types of activities full list which are indicated in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation. You can point out more than one example - banks and insurance companies, notaries, investment funds, etc.;
- You cannot create branches of a company operating in a simplified manner;
- The simplified tax system cannot be used if the income exceeds 60 million rubles. per year. In this case, accounting and the general payment procedure are required;
- The list of expenses that reduce the amount of payments in the “Income minus expenses” regime is limited;
- Absolutely all types of income received from the cash register and account of the enterprise are entered into the database - even erroneous payments;
- To liquidate a company, you will have to prepare financial statements.
Requirements for simplified taxation system
To use the simplified tax system, the following conditions must be met:
- The maximum number of company employees is 100 people;
- The maximum income of the company is 60 million rubles;
- The maximum residual value is 100 million rubles.
Additional criteria for the organization:
- The maximum share of other firms in it is 25%;
- The organization cannot have or create new branches;
- In nine months of the year during which applications are submitted, the organization’s income must be a maximum of 45 million rubles. (according to Article 2 346.12 of the Tax Code of the Russian Federation).
Most individual entrepreneurs should be satisfied with this situation, especially since the registration process of switching to new system It’s quite simple - you need to fill out the notification form following the example and bring it to the Federal Tax Service.
Deadline for filing an application for the simplified tax system when registering an individual entrepreneur in 2019
To work within the framework of the ONS, you must fill out an application form for a simplified taxation system in 2019 for individual entrepreneurs. This document is submitted to the INFS. The period allocated for the transition is influenced by how it occurs: upon registration of the subject, i.e. is this a newly created individual entrepreneur, or the transition is carried out by an existing individual entrepreneur.
Application for application of the simplified tax system when registering individual entrepreneurs
By default, an individual entrepreneur is a taxpayer with a common tax payment system. Most small businesses choose to work in a simplified mode from the moment they open. In this case, a notification on the simplified tax system for individual entrepreneurs upon registration is submitted to the tax office along with the documents necessary to create an individual entrepreneur.
The application must be filled out in accordance with all the rules. It is recommended that your application is first accepted without unnecessary problems and questions.
If you did not submit an application for simplification when registering an individual entrepreneur, then you should take into account that the period for choosing a simplified tax system for a newly opened individual entrepreneur is 30 days, starting from the date of registration. It is necessary to fill it out according to the sample and take it to the tax service during this time. It is allowed to use the simplified form from the beginning of the enterprise’s activities.
Transition from New Year
If the individual entrepreneur did not have the opportunity to make the transition from 2019, it is necessary to submit a notification for 2020.
You can register the transition from 2020 until the end of 2019. This requirement It’s not new – it’s been in effect for more than 10 years. According to the law, when the last day allocated for any registration or submission of reports is a day off, then the specific date is postponed to the next weekday. An example of filling out a notice of transition to the simplified tax system in 2019 for individual entrepreneurs will help you register in the system.
The sample application for the simplified tax system for a newly registered individual entrepreneur, which is available for downloading on the Internet, demonstrates the basic rules for filling it out. You need to register for the transition with the Federal Tax Service. It can be signed by both the head of the individual entrepreneur and his representative.
Video: filling out a notice of transition to the simplified tax system
So. Since you have reached this page, we can assume that the choice of tax regime has been made and this is - Simplified system taxation.
An application for transition to the simplified tax system in form No. 26.2-1 must be submitted to the tax office along with other documents for opening an individual entrepreneur or LLC. If you didn't do this, it's okay.
The law allows this application to be submitted within 30 days after submitting the main package of documents.
Example on fingers:
On October 15, 2016, Valery registered an individual entrepreneur, but did not know about the website Assistant.ru and therefore chose the wrong tax regime. On November 30, 2016, friends persuaded Valery to submit an application to switch to the simplified tax system to the tax office, which he did. On January 1, 2017, Valery becomes a full-fledged individual entrepreneur using the simplified system.
If you are switching to the simplified tax system from another tax regime, then the simplified tax system will only “turn on” from the first of January of the year following the year of filing the application. The main thing is to have time to submit the document from October to December of the current year.
Application form for transition to the simplified tax system (according to form No. 26.2-1)
First of all, download the blank form.
Below you will find a complete guide to filling out this application.
FILES
All the benefits of the simplified tax system once again
- the opportunity to legally run a business without paying income tax individual in the amount of 13%;
- the tax on property used in the activities of an entrepreneur is leveled;
- forget about VAT;
- ease of calculation. We pay either 6 percent of total income, or 15 percent of income minus expenses.
By the way! When they say that the simplified tax system replaces everything tax burden, entrusted to the entrepreneur - they are lying. Personal income tax from employee salaries, please pay on time in accordance with the law.
When switching to a simplified version, remember the conditions under which you will not be allowed to do this!
- Your company has representative offices and branches (of course, which are notified tax authority accordingly). Those. if you work together with Vitalik in Perm, printing business cards, and in Kazan Maxim and Katya distribute them, this does not mean that you have a Kazan branch and, accordingly, this condition under which the simplified tax system cannot be applied is not relevant.
- You must have less than 100 employees. Officially arranged, of course. One and a half thousand may work for you, but if for official services you work alone - there will be no conditions for not using the simplified tax system. Another thing is that questions will arise about your labor productivity, otherwise everyone would work alone in their company.
- The residual value is more than 100 million rubles. Otherwise, you are too rich to use “simple” modes.
- Other companies should not have a stake in yours that exceeds 25%. This is an irrelevant condition for individual entrepreneurs.
- For the first three quarters of the year in which the application to switch to the simplified system is submitted, income should not exceed 45 million rubles.
- Total annual income should not exceed 60 million rubles.
Attention: in the last two points, the sums 45 and 60 must be additionally multiplied by a deflator coefficient, which changes annually.
Let's start filling out the application according to form No. 26.2-1. By the way, it is according to KND 1150001.
Our application will be submitted by a newly minted entrepreneur, Konstantin Yusupovich Okhtyvo. He decided to switch to simplified mode taxation immediately from the moment of registration of individual entrepreneurs.
TIN field- everything is clear here without unnecessary words.
(reason code for registration) - the individual entrepreneur does not have it. Don't look, you won't find it anyway. Leave the field empty.
Tax authority code
Below we see the tax authority code. Where can I get it from? It's simple: go to the service tax service(https://service.nalog.ru/addrno.do), enter your address in the field, and you will be given a tax code that is tied to your place of registration. This is what you need to enter in the appropriate field of the form.
We figured out the code.
Taxpayer attribute
Here you need to write one number - the taxpayer’s attribute code.
- - write those who submit an application together with documents for registration of individual entrepreneurs. This is exactly our case.
- — when you register a company or individual entrepreneur again. Those. There were already individual entrepreneurs, then they closed, you open again - then this case is yours. Entrepreneurs who have ceased to be UTII payers also write a two.
- - when switching from another tax regime to the simplified tax system, except for UTII (for them - 2). For example, if you are on the OSN and want to switch to the simplified tax system, then the troika is for you.
- - put by those who submit an application from October to December of the previous year, with the aim of switching to the simplified tax system from January of the following year.
- - those who transfer immediately upon registration. Our option.
- — entrepreneurs who have ceased to be UTII payers. They have the right to switch to the simplified tax system not from January 1 of the next year, but from the 1st of the next month of the current year.
In the next square we put 1 if we choose to pay 6% only on income, and we put 2 in a situation where the choice fell on “income minus expenses”, where we already pay 15%.
A small easy example:
You made a stool, spending 300 rubles on it. Then it was sold for 1,500 rubles. If you choose to pay from “income”, then pay 6% from 1500 rubles - 90 rubles. If you chose “from income minus expenses,” then 15% of the amount (1500 rubles - 300 rubles) - 180 rubles.
IN in this example, it is more profitable to choose “income”. Now imagine that the amount of expenses would not be 300, but 1000, then 15% would be paid from 1200 rubles, but from 500, and this is already 75 rubles. Compared to 90 on “income” it looks more attractive.
That is why it is important to approach the choice of method prudently tax payments according to the simplified tax system.
The simplest last stage remains.
Year of notification— enter the current one.
Revenue received for nine months- zero, since we are just registering. Why this field was introduced - it is written above - the income of those who switch to the simplified tax system for the first 3 quarters of the current year should not exceed 45 million.
The next line, which is called “residual value of fixed assets,” goes with the same message. We don’t have them, we put dashes everywhere, those who have them put numbers.
We will not have any attachments to the application, so there are three dashes in each cell.
Further according to the sample. Full name again as shown in the image:
1
- if we submit the application on our own and
2
- if a third party does it for us. Signature, date and seal if you are working with a seal. If not, there is no need.
The fields below are intended for the document of the person - your representative. Accordingly, if you do not use the services of third parties, you do not need to fill out these fields.
The right column is filled in by a tax official.
We must print this application form in two copies! One goes to the tax office, the other must have their stamp - we take it for ourselves! Remember: a document confirming that you are on the simplified tax system may be needed in the future.
Procedure state registration LLC includes the submission of a certain package of documentation to the territorial tax authority. At the same time, the founders can choose the taxation system that they will use in their activities.
One of the most popular is the simplified system. To switch to it, an application is submitted, the procedure for filling out and submitting it will be discussed below.
Why is this necessary?
An application to switch to the simplified tax system must be submitted to notify the registration authority of the intention to pay taxes in a certain way.
Legal entities have the right to independently decide which taxation system to use when conducting financial and economic activities. However, there are various restrictions under which the use of any system will be impossible.
Based on a written application, the territorial body makes a decision on the possibility of applying the simplified tax system or on the impossibility. An LLC must meet a number of criteria in order to be eligible for transfer.
If at least one point of the requirements established by law is not met, the transition to the simplified tax system will not be possible (read more about the requirements in our other article).
The application indicates data on the basis of which a positive or negative decision can be made. Correct filling and sending a notification within the time limits established by law will allow you to complete the procedure for switching to the simplified tax system, avoiding possible problems.
The tax authority may refuse to switch to the simplified tax system on the grounds provided for by law, in particular the Tax Code of the Russian Federation.
You can read more about the grounds for refusal in our other article “Transition to the simplified tax system when registering an LLC.”
When to serve
An application for simplified registration can be submitted along with the rest of the documentation package for registering an LLC. This means that the applicant has the right to submit a completed application to the territorial tax authority on the same day that the main documents for registering the LLC are submitted.
Thus, the transition to the simplified tax system, if the requirements are met, will be made from the very first day of registration of the LLC. The company can immediately begin to apply the taxation system from the first days of its work.
An application for the simplified tax system can also be submitted after submitting documents for registration. However, this can be done within 30 days after documents confirming registration are issued. Once the LLC is properly registered, the calculation of this period begins.
If the founders do not decide on the taxation system or choose a different one from the simplified tax system, it will be possible to switch to the “simplified system” only from the beginning of the next calendar year.
How to fill out, sample
You can download a blank application form. The application consists of one sheet, so you can write it very quickly. It can be printed and filled out by hand or using computer technology.
Let's look at step by step how to correctly fill out an application in form 26.2-1 when submitting it along with documents for registration.
Stage 1. Filling out the “header”
Columns “TIN” and “KPP”. We put dashes because the organization is registered initially.
Stage 2. Fill out the main part
- column “Provided to the tax authority.” Here you must indicate the code of the Federal Tax Service to which the application is being submitted. You can find out by using the online service;
- column “Identification of the applicant”. In the cell you need to indicate the number “1”;
- just below in the free cells you need to write the full name of the LLC;
- column “Switches to a simplified system”. Here we indicate the number “2”;
- column “Selected as an object of taxation.” We put the number “1” if the object is “income” or “2” if the object is “income minus expenses”;
- “Year of application submission” column. We indicate the current year;
- in the next three columns “Income received”, “Average number of employees” and “Cost of depreciable property” we put dashes;
- column “Contact telephone number”. You must write the number mobile phone applicant for contact.
Stage 3. Fill out the final part of the application
The very bottom of the application form is divided into two parts. The left one must be filled out by the applicant, and the right one is written by the tax service employee.
So, let's complete the filling:
- in a free cell you must put the number “1” or “2”. If the application for transition to the simplified tax system is submitted directly by one of the founders or the head of the LLC, you must enter the number “1”. If this is done by a representative by proxy - “2”.
- in empty cells the full name of the head of the organization or an authorized representative is indicated;
- just below the applicant puts his signature and puts the date of filling out the document;
- the last field with empty cells must be filled in if the application is submitted by a proxy. In this case, he indicates the word “power of attorney” there. In other cases, dashes must be entered in this field.
How many copies are needed?
Notification of the transition to a simplified taxation system should be submitted to the territorial tax authority in two copies.
Moreover, two copies are required both when submitting an application along with other documents for registration, and during the 30-day period after the completed state registration of the LLC.
What to do if you did not have time to submit an application for the simplified tax system when registering an LLC
The current legislation defines regulatory period, during which the founders must decide on the choice of taxation system. It is 30 days from the date official registration OOO.
However, cases may occur when authorized persons did not have time to submit an application and/or finally decide on the taxation system.
If the transition deadline has been missed, then the taxpayer will be subject to default general system taxation.
This is very inconvenient for small businesses, because you will have to pay a lot of taxes and fill out a lot of reporting, which is excluded under the simplified tax system. If nothing is done, then it will be possible to switch to the simplified tax system only from the beginning of the new calendar year.
What to do if you did not have time to submit an application during registration? Let's consider possible ways to solve this problem.
Absence - for a valid reason
If the deadline was missed due to good reason related to the physical impossibility of an authorized person of the organization to properly notify the tax authority, you should contact the territorial tax authority with the relevant supporting documents.
The deadline can be missed, for example, due to unexpected circumstances force majeure, force majeure, natural disasters, emergency situations, etc.
If disagreements arise between the registration authority and the applicant regarding the circumstances that led to the missed deadline, the issue should be resolved in judicial procedure, guided by current laws.
Pass - for an unexcused reason
If the deadline was missed for an unexcused reason, and you really want to use the simplified tax system this year, you can resort to this method:
- liquidate the LLC;
- register again;
- submit your application within the established deadlines.
However, this method should be used only in the most extreme cases. After all, in this case you will have to pay a state fee for liquidation and registration, which in total will amount to 4800 rubles.
Remember that an unjustified missed deadline will serve as a refusal to switch to the simplified tax system this year on absolutely legal grounds. In most such cases, the judicial authorities take the side of the Federal Tax Service inspection.
An application for transition to a simplified taxation system can be submitted to the territorial tax authority, attaching it to the package of documents for LLC registration, or directly after state registration within 30 days.
If you ignore the allotted time, it will be possible to switch to the “simplified” system only from next year. The organization will apply OSNO, which is many times more complex and costly than the simplified tax system.
It is necessary to fill out the application correctly, indicating reliable data - this will reduce the risk of tax authorities refusing to apply the simplified system.
Video: Registration of a turnkey LLC - step-by-step instructions
Notification of transition to the simplified tax system is a document that must be completed and submitted to Tax office, if you are an entrepreneur or the head of a small company and want to switch to “simplified”. First, check whether your company meets the conditions that the legislation imposes on taxpayers for the simplified tax system. If everything is in order, proceed to filling out the form in accordance with our recommendations (pay attention to the notification deadlines!).
To switch to the simplified tax system, a legal entity or individual entrepreneur submits to the Federal Tax Service inspection at the place of registration a notification according to the order of the Federal Tax Service of Russia of November 2, 2012 No. MMV-7-3/form No. 26.2-1 recommended. We will look at a sample of filling out a notice of transition to the simplified tax system from 2019 in this article. You must submit it before December 31, 2019.
However, this still requires meeting a number of criteria.
If you are an individual entrepreneur and:
- the number of people working in the company is less than 100;
- you do not use the Unified Agricultural Tax;
You can safely switch to this special mode.
If you are the head of an organization and:
- your number of employees is less than 100;
- income for 9 months of 2019 will not exceed 112 million rubles when working on the simplified tax system (clause 2 Article 346.12 of the Tax Code of the Russian Federation);
- the residual value of fixed assets is less than 150 million rubles;
- share of other firms in authorized capital less than 25%;
- the company has no branches;
- your activity does not relate to the financial sector (banks, insurers);
- earnings for last year amounted to less than 150 million rubles (clause 4 Art. 346.13 Tax Code of the Russian Federation),
you will be able to use the simplified tax system from 2019. To do this, you need to find out what form 26.2-1 is (you can download the 2019 form at the end of the article) and fill it out without errors.
How to receive a notification
Notifying nature - distinguishing feature transition to the simplified tax system. But this does not mean that you need to receive a notification about the transition to the simplified tax system from the tax service. Quite the opposite: you inform the Federal Tax Service of your intention to use the simplified tax system in the next calendar year. Previously, there was a notification form about the possibility of using a simplified taxation system - this form served as a response to the taxpayer’s application. But it lost force back in 2002 by order of the Federal Tax Service of Russia N MMV-7-3 / Now there is no need to wait for permission from the tax authorities to use the “simplified code”. Send notification of the transition to the simplified tax system yourself. If for this you need a sample of filling out the notification of transition to the simplified tax system-2019 (form 26.2-1), it can be found at the end of the article.
There is also no need to confirm the right to use this regime. If you do not meet the conditions, this will become clear after the first report, and only then will you have to be financially responsible for the deception. The tax service has no reason to prohibit or allow the transition to a simplified system; its use is a voluntary right of taxpayers. In addition, the notification of the transition to the simplified tax system of form 26.2-1, which will be discussed in the article, has the nature of a recommendation. You can inform the Federal Tax Service of your intention to use the special regime in another way - free form, but it’s more convenient to use a ready-made one. Therefore, you can download the notification form for applying the simplified tax system in 2019 directly in this material.
Notice deadline
You can switch to a simplified tax system from the beginning of a new calendar year—the tax period. If you plan to use this system from 2019, have time to find a sample of filling out a notification about the transition to the simplified tax system from 2019 for individual entrepreneurs and legal entities, fill it out and send it to the territorial body of the Federal Tax Service before December 31, 2019. More precisely, until December 29 inclusive, since December 31 is a day off, Sunday. If you are late, you will have to postpone the transition to the simplified tax system for a year. prohibits the application of the regime to firms and entrepreneurs that have violated the deadline for submitting a document.
How to fill out a notice of transition to the simplified tax system 2019 (form 26.2-1): step-by-step instructions
The recommended form was introduced by order of the Federal Tax Service of Russia dated November 2, 2012 N MMV-7-3/ “On approval of document forms for the application of the simplified taxation system.” Newly created companies and individual entrepreneurs submit a notification using the same form, only they attach documents for registration to it. Newly created enterprises have the right to inform the Federal Tax Service about the application of the simplified tax system within 30 days from the time they register.
This is what the blank form looks like:
Guidelines for completing Form 26.2-1
Let's look at how to fill out the form line by line. Let us note the differences that are important to take into account when entering data about organizations and individual entrepreneurs.
Step 1 - TIN and checkpoint
Enter the TIN in the line - the number is assigned when registering a company or individual entrepreneur. Entrepreneurs do not enter the checkpoint - the code for the reason for registration, since they simply do not receive it during registration. In this case, dashes are placed in the cells.
If the notification is submitted by an organization, the checkpoint must be affixed.
Step 2 - tax authority code
Each Federal Tax Service Inspectorate is assigned a code, which is indicated when submitting applications, reports, declarations and other papers. Firms and individual entrepreneurs submit forms to the inspectorate at the place of registration. If you don’t know the code, you can look it up on the Federal Tax Service website. Using the example, the code of the Interdistrict Inspectorate of the Federal Tax Service No. 16 for St. Petersburg.
Step 3 - taxpayer attribute code
At the bottom of the sheet is a list of numbers indicating the taxpayer’s characteristics:
- 1 is placed when submitting a notification by a newly created entity along with documents for registration;
- 2 - if a person is registered again after liquidation or closure;
- 3 - if an existing legal entity or individual entrepreneur switches to the simplified tax system from another regime.
Step 4 - company name or full name of the individual entrepreneur
The entrepreneur enters his full name and fills in the remaining cells with dashes.
If you are the head of a company, then enter the full name of the organization. Fill in the remaining cells with dashes.
Step 5 - the number in the line “switches to simplified mode” and the date of transition
Specify one of three values. Each number is deciphered below:
- 1 - for those who switch to the simplified tax system from other taxation regimes from the beginning of the calendar year. Don't forget to enter the year of transition;
- 2 - for those who register for the first time as an individual entrepreneur or legal entity;
- 3 - for those who stopped using UTII and switched to the simplified tax system not from the beginning of the year. Does not apply to all UTII payers. To switch from UTII to simplified taxation in the middle of the year, you need reasons. For example, stop activities that were subject to UTII and start running a different business.
Step 6 - object of taxation and year of notification
Enter the value corresponding to the selected taxation object:
- The simplified tax system “income” is taxed at a rate of 6% - expenses cannot be deducted from the tax base. Regions since 2016 may lower interest rate. If you chose this type of object, put 1.
- The simplified tax system “income minus expenses” has a rate of 15%, which regions have the right to reduce to 5%. Expenses incurred are deducted from income. If the choice is “income minus expenses”, put 2.
Be sure to indicate the year in which you are submitting the notice.
Step 7 - income for 9 months
Enter the amount of income for 9 months of 2019; for an organization it cannot exceed 112,500,000 rubles for the right to apply the simplified system in the future period. This restriction does not apply to individual entrepreneurs.
Step 8 - residual value of the OS
The residual value of the organization's fixed assets as of October 1, 2019 cannot exceed 150,000,000 rubles. There are no restrictions for individual entrepreneurs.
Step 9 - Full name of the head of the company or representative
In the final part, indicate the full name of the head of the company or his representative, who has the right to sign papers by proxy. Don't forget to indicate by number who signs the form:
The entrepreneur does not need to write his last name in this line; put dashes.
Step 10 - phone number, date, signature
Please provide a contact number and the date the notification was submitted. The form must be signed by the entrepreneur, head of the company or representative of the taxpayer.
The rest of the form is filled out by the tax official. Form 26 2 1 (filling sample for individual entrepreneurs 2019 and legal entities) is drawn up in two copies. One is returned to the taxpayer with the signature and seal of the Federal Tax Service. This is confirmation that you have informed the tax authority of your intention to switch to a simplified tax system starting next year.
Today, the simplified taxation system (STS) is the most popular among taxpayers. It allows individual entrepreneurs and companies not to pay a whole series taxes (VAT, income and property taxes, personal income tax for individual entrepreneurs), and also choose the most profitable object of taxation.
An application to switch to the simplified tax system for an individual entrepreneur or legal entity is enough to switch to the special regime. At the same time, future “simplified” residents need to meet the criteria established by tax legislation. Our article will tell you about the restrictions and requirements that must be observed in order to switch to the simplified tax system, how to submit an application to switch to the simplified tax system, and in the article we will provide a sample of such an application.
Who can switch to the “simplified” system from 2018?
Legal entities and entrepreneurs wishing to declare the application of the “simplified system” since 2018 must check whether they comply with the requirements of the Tax Code of the Russian Federation as of the date of filing the notification, otherwise tax authorities may deny them the right to the simplified tax system.
This year, an application to the tax office for the transition to the simplified tax system from 2018 can be submitted by organizations that (Article 346.12 of the Tax Code of the Russian Federation):
- income for 9 months of 2017 did not exceed the level of 112.5 million rubles;
- as of 01/01/2018, the residual value of fixed assets according to accounting does not exceed 150 million rubles,
- there are no branches;
- in the authorized capital the share of other enterprises does not exceed 25%.
For individual entrepreneurs, the specified “transitional” limits on income and fixed assets value do not apply. But the remaining conditions, subject to which you can submit an application to switch to the simplified tax system from 2018, apply equally to legal entities and entrepreneurs:
- the average annual number of employees is no more than 100 people;
- the person is not an agricultural tax payer (UST);
- the person is not engaged in the extraction and sale of minerals, except for common ones, and does not produce excisable goods;
- the person is not a private notary, lawyer, pawnshop, bank, microfinance, foreign or insurance organization, non-state pension fund, private employment agency, public sector employee, professional participant in the securities market, gambling business organizer, does not participate in production sharing agreements.
Important: an application to switch to the simplified tax system will be approved by tax authorities only if all conditions and restrictions are simultaneously met.
Notification of the transition to the simplified tax system for individual entrepreneurs and LLCs
In fact, the only document for notifying the Federal Tax Service of the intention to work on the simplified system is the “Notification of the transition to the simplified tax system.” Those who already work on the simplified tax system in 2017 and plan to use this regime in 2018 do not need to submit any notifications.
The current application form for the transition to the simplified tax system No. 26.2-1 was approved by order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. MMV-7-3/829. This form is used by legal entities and individual entrepreneurs who decided to switch to “simplified” from other tax regimes, as well as newly created individual entrepreneurs and organizations (you can download the notice of transition to the simplified tax system at the end of this article).
At the same time, the Tax Code of the Russian Federation does not prohibit submitting a notification in any form.
How to submit an application to switch to the simplified tax system-2018
Even if everything necessary requirements are observed, the right to a “simplified tax” cannot arise without filing a “Notification of the transition to the simplified tax system”, since the transition itself occurs in the notification procedure (clause 19, paragraph 3, article 346.12 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated February 13, 2013 No. 03- 11-11/66).
Where to submit the “Notification of transition to the simplified tax system”? In the Federal Tax Service, where the taxpayer is registered (clause 1 of Article 346.13 of the Tax Code of the Russian Federation). The notification can be submitted on paper or electronically, according to the format approved by Order of the Federal Tax Service dated November 16, 2012 No. ММВ-7-6/878.
Newly created individual entrepreneurs and companies can submit a notification within 30 days from the date of registration in order to immediately begin their activities on the simplified tax system. The same period is allotted UTII payers who decided to abandon the types of “imputed” activities completely, starting new look business on the simplified tax system, or ceased to be such due to the repeal of the local law on UTII.
For the rest, the transition to the “simplified tax” from other regimes is possible only from next year, provided that the notification of the transition to the simplified tax system “income” or “income minus expenses” is submitted before December 31 of the current year.
To start working on the simplified tax system in 2018, you need to notify the tax authorities no later than 01/09/2018. This is due to December 31, 2017 falling on a Sunday and the deadline being moved to the next working day.
How to fill out a notice of transition to the simplified tax system
The notification form consists of only one sheet and filling it out should not cause any difficulties. Let's take a closer look at the procedure for filling out a notice of transition to the simplified tax system:
- The taxpayer’s INN and KPP are indicated at the top.
- Next, enter your Federal Tax Service code.
- The taxpayer's attribute must be selected from the list at the bottom of the sheet. If the notification is submitted with a package of documents for state registration, indicate “1”, newly created individual entrepreneurs and legal entities, as well as those who have ceased to be “imputed”, indicate code “2”, those who switch to “simplified” from other modes (except for UTII) , indicate code “3”.
- Rules for filling out the “Notification of transition to the simplified tax system” regarding the name of the organization, or full name. entrepreneur, are standard - as in any reporting, they are indicated in full, without abbreviations.
- If the transition to the “simplified” code occurs from 01/01/2018, the transition date code is indicated by the number “1”, if from the date of state registration - “2”, if this is a transition from the “imputation” from the beginning of the month - “3”.
- Next, you should select the object of taxation: “income” (code “1”), or “income minus expenses” (code “2”). The decision on how to fill out an application for switching to the simplified tax system in this part must be made taking into account expected income and expenses in order to choose the most profitable tax object.
- Indicate the year of submission of the notification – 2017.
- Organizations switching from other tax regimes should indicate the amount of their income received for 9 months of 2017 (excluding VAT) and the residual value of fixed assets as of 10/01/2017. Individual entrepreneurs put dashes in these lines.
- In the event that a taxpayer’s representative submits a notification to the Federal Tax Service, the name and number of sheets of the attached document confirming his authority are indicated.
- In blank lines and cells of the notification you need to put dashes.
Sample of filling out a notice of transition to the simplified tax system
“Notification of transition to simplified tax system” 2018 (sample)
The application form for switching to the simplified tax system can be downloaded below.