The simplified taxation system is a preferential regime to which organizations switch voluntarily. The deadline for the transition to the simplified tax system is quite strict - 30 days after registering a business or from the beginning of the new year. At the same time, it is important not only to submit a notification of the transition on time, but also to receive confirmation that you have informed the Federal Tax Service about the choice of a simplified system.
Prepare a simplified taxation system declaration online
This problem is usually solved by submitting two or even three copies of the notice in Form 26.2‑1. The tax inspector leaves an acceptance mark on one copy. The notification marked by the Federal Tax Service must be kept, because it can become an argument in disputes with the inspectorate.
The fact is that sometimes the tax office wrongfully refuses to accept a declaration under the simplified tax system, stating that a notice of the transfer was not received. After all, the Tax Code of the Russian Federation does not provide for a special procedure for registering simplified taxpayers.
In this sense, UTII or PSN payers are better protected, because they receive a response document from the Federal Tax Service Inspectorate confirming the transition to the special regime. In the first case, this is a notice of application of UTII, and in the second, an individual entrepreneur patent. But the tax office does not issue a document confirming registration under the simplified tax system. But instead, you can receive an information letter in form 26.2-7.
What is a notice of application of the simplified tax system
Important! Notification of the application of the simplified taxation system, abbreviated as simplified tax system, is currently not issued by tax authorities by organizations or individual entrepreneurs .
However, when taxpayers contact the tax authorities, they can receive confirmation that they are on a simplified taxation system. Currently, such a notification looks like an information letter. This letter will indicate the date of filing an application to begin applying the simplified taxation system by an organization or individual entrepreneur.
Ways of interaction
As for correspondence with the counterparty, the situation here is quite sensitive. Some organizations are content with the minimum content of the documentation provided, while others are more extensive. There are such participants in economic turnover who formulate requests for documents that do not exist in nature. Thus, an organization has three ways to interact with a counterparty who has increased requirements for the grounds for attachments to a letter on the application of the simplified tax system:
- Stop cooperation.
- Provide all the documents that the counterparty mentioned in its request.
- Agree by convincing the business partner to reduce the list of required documents to a manageable one.
A downloadable sample letter on the application of the simplified tax system for a counterparty can be found at the top of this article.
In what cases may confirmation of the application of the simplified tax system be necessary?
Information that an organization or individual entrepreneur is on a simplified taxation system may be needed in some cases . For example, for a bank, when an organization or individual entrepreneur applies for a loan. Buyers or sellers may need such a letter to confirm the absence of VAT. In general, different situations may arise in which such a letter will be useful. If this information letter is needed by counterparties, then perhaps a copy of the “Notification of the transition to a simplified taxation system (Form 26.2-1)” with a mark from the tax office will be enough for them.
Who will need the letter and when?
Current legislation provides for several options for taxation systems for the taxpayer to choose from, depending on various factors: type of activity, level of income, status of the organization or individual entrepreneur, number of employees.
Information about the system used is required by the business partners of the business entity. The fundamental question is whether the counterparty applies VAT or not, since the ability of the other party to the contract, working with value added tax, to present a tax deduction depends on this.
When concluding a contract, pay attention to the price. The clause in the agreement where the cost of the goods is established usually includes the indication “including VAT” or “VAT is not charged”. In the second case, the counterparty most likely applies a special tax regime that does not provide for this tax.
ConsultantPlus experts discussed how to submit a message about the loss of the right to use the simplified tax system. Use these instructions for free.
How to receive a letter about the application of the simplified tax system
In order to receive an information letter on the application of the simplified taxation system, you must write an application to the tax authority at the place of registration of the organization or individual entrepreneur. The application is written in free form. The letter must be addressed to the head of the tax authority to which you are submitting this application. His position, last name, first name, patronymic will need to be clarified with the tax office itself or on its official website. Next, you need to indicate who this letter is from; the name of the organization, its INN, OGRN, address, telephone number are indicated here. If there is a number for the outgoing letter, then it must be indicated, as well as the date of the letter. If the application is submitted by an individual entrepreneur, then he indicates his last name, first name, patronymic in full, his INN and OGRN. Next, write the word “Application” and below the text of the letter. The text of the letter may be as follows: “Please provide an information letter about our organization’s current application of a simplified taxation system for provision to interested parties.” Next, indicate the position of the employee, his last name, initials, signature and seal of the organization. For an individual entrepreneur, the text may be as follows: “Please provide an information letter stating that I, as an individual entrepreneur, currently apply a simplified taxation system. The letter must be submitted to the bank (or at the place of request).” Next, indicate his last name, initials, signature and, if there is a seal.
After this, the application must be taken to the tax authority and registered. Within 30 days after registration of this letter, the tax authority is obliged to respond. The response will be issued in form 26.2-7 (Order of the Federal Tax Service No. MMV-7-3 / [email protected] dated November 2, 2012).
Components
A letter most often consists of a header, an introductory part, a body and a conclusion of the document. The header contains information about:
- Full name of the organization. The one who sends a letter to her counterparty.
- Basic details. Large companies issue special forms, immediately indicating the address, telephone number, INN, OGRN, checkpoint. It makes sense to place letters of business content on them.
- The request made. It makes sense to refer at the very beginning to the number and date of the request that was received by the organization. It is considered good form in business communication to remind that the counterparty requested the data and on what date he did it. In addition, this protects both parties from confusion when there is a large flow of incoming documentation.
- Number and date of the current document. Naturally, if the organization has adopted such numbering for convenience.
The main part usually has an introduction in the form of a link to the request received from the counterparty. After the motivation comes a message of basic data, namely:
- From what time and where was the company registered, what taxation system did it use from the moment of opening.
- In the event of a change in the taxation system - when this change occurred.
- Link to supporting documents. Copies of them are attached to the letter. Applications may include a tax return, a notice of termination of activities under one of the taxation systems.
- The document will have more credibility if copies of notifications are certified by the Federal Tax Service of Russia.
The mandatory content of the final part is the signature of the head of the institution (for example, the general director) or his authorized representative, with the position and transcript of the signature.
Common mistakes when writing an application to the tax authority
Error. When writing an application to the tax authority, the organization did not indicate its INN and OGRN.
How right. When writing any free-form applications to the tax authority, it is recommended to indicate the following information. (click to expand)
| Necessary information | Notes |
| Name of the organization | An abbreviated name is enough |
| TIN, KPP, OGRN | It is enough to indicate the TIN and OGRN of the organization. They are needed so that the tax authority can identify the taxpayer, since there may be several organizations with the same name |
| Full name of the tax authority | You can find out the full name from the tax office itself or on its official website |
| FULL NAME. head of the tax authority | The application is addressed to the manager, so this information must be indicated |
| Information about the employee who signed the application - his position, full name, contact telephone number | This information is needed to understand whether this person has the right to sign this application or not. The telephone is needed for prompt communication with the taxpayer |
| Signature, seal of the organization | Essential elements for any application. Without them, the application will not be considered an official document |
| Date of the letter | It is necessary to indicate, because the deadline for the tax office to respond to the application will be based on this date |
| Address at the location of the organization, or postal address | It is necessary to indicate so that the tax office knows to which address the response can be sent. |
| Outgoing letter number | It is not necessary to indicate, but some tax authorities require it, so it is better to indicate it. |
How to notify that you are paying VAT
All requirements for a letter to a business partner stating that you are a value added tax payer are the same as for a letter under OSNO. There is no form established by law.
If the other party to the agreement wishes to receive confirmation of information from the tax office, then you have the right, in the usual manner established by the Federal Law “On Citizens' Appeals” No. 59-FZ, to send a free-form request to the tax office with a request to provide data on the applied regime and calculated taxes. The response period for an appeal will be 30 days by law.
Clarifying nuances
As practice shows, to be more convincing when drawing up a certificate, the following requirements must be met:
- Submit the certificate on letterhead with full details and stamp. This will make it easy to determine who the information came from.
- Indicate the start of work on the general taxation system (especially if the transition occurred recently) and attach supporting documents.
- Show in the certificate the combination of OSNO with special taxation regimes.
A certificate of general taxation system (an example of completion is presented above) is considered a formalized document. It is compiled handwritten or printed. In the case of a large number of counterparties, it is advisable to prepare the form in a standard way.
Is it necessary to provide if a request is received?
Whether to provide such a letter in response to a request or not is decided by the company management. No counterparty legally has the right to demand the presentation of additional documentation other than that which is in the public domain and is not a trade secret.
But if the presentation of such an information letter makes it possible to conclude a new profitable contract, why not meet your partner and provide this document upon request. Moreover, it is not difficult to draw it up yourself or request it from the Tax Inspectorate.
What is the general taxation system (OSNO)
Tax legal relations in our country are regulated by the Tax Code. However, there is no concept of BASIC in it. This system is not considered a type of taxation regime, but only means the use of certain taxes. It is assigned by default if the entrepreneur did not select a tax regime during registration. Consequently, the application for switching to OSNO is not completed.
Experts recommend taking the issue of choosing a tax regime seriously, since it can only be changed at the beginning of the calendar year. But OSNO, with its positive aspects, has quite significant disadvantages. Let's consider the advantages and disadvantages of the general taxation system. The advantages include:
- The absence of any restrictions (number of employees, amount of revenue, value of property, etc.) in contrast to special regimes.
- If the activity is unprofitable, then no income tax is paid.
- The entrepreneur is not limited in the types of activities.
Cons of OSNO:
- All taxes (and there are enough of them) must be remitted in full.
- Maintaining accounting records is mandatory.
- It is necessary to maintain a fairly large amount of documentation and reporting for the tax service.
- Increased attention from law enforcement and tax authorities.
