Letter on the application of the general taxation system: sample, Modern Entrepreneur

Why confirm the tax system

Confirmation of the tax regime is an optional procedure. Typically, counterparties ask for confirmation of the regime in order to issue invoices with value added tax. VAT payer companies work with simplifiers, provided that they confirm the special regime. If a value added tax payer issues a payment invoice without VAT without reason, he will be subject to a fine and tax liability. The Federal Tax Service has the right to freeze the violator’s accounts for 90 days.

Counterparties request a certificate of the applicable tax regime to confirm the issuance of an invoice without value added tax.

Certificate of taxation system basic sample

A written appeal can be submitted to the inspectorate of the Federal Tax Service of Russia by the taxpayer or his representative in person, sent by post, transmitted electronically via telecommunication channels or sent using the tax service website. Sample information letter Information letter - information of an official nature is conveyed.

Therefore, they are of a typical nature, mailing is carried out according to a list, that is, we recommend reading: When contributions are calculated under a civil contract, the addressee in the letter is indicated in general. A small digression from the topic.

This resource is intended, for the most part, not for students, for whom only the theoretical foundations of office work are of great importance to answer correctly on the exam, but is addressed, first of all, to people to assist them in practical office work activities.

How to write a notice of transition to the simplified tax system The simplified taxation system is a preferential regime for small businesses, which allows you to significantly reduce the tax burden.

Surprising but true! What should a certificate stating that an organization is a VAT payer contain: Guaranteed - no spam, only article announcements.

In this article you will find a notification about the transition to the simplified tax system, the Simplified tax form implies a special procedure for paying taxes for organizations and individual entrepreneurs; it is aimed at facilitating and simplifying tax and accounting records for representatives of small and medium-sized businesses. The simplified tax system was introduced by the Federal Law from the Claim for the return of insurance upon early repayment of a loan sample Accounting policy for the year: Look at the visual sample, and using the accounting policy designer, quickly generate a ready-made document.

Surprising but true! Since there is no dependence of the amount of tax on the results of activities, there is an opportunity to reduce tax obligations to a minimum by correctly forming the proportions of expenses and income.

The manager issues an order or instruction, which approves the accounting policy for the year. This is due to the entry into force of the order amending the VAT reporting form.

On the eve of the next deadline for paying insurance premiums, tax officials decided to draw the attention of payers to the most common mistakes made when filling out payment orders for transferring contributions to the budget.

For the first time, a new unified calculation of contributions must be submitted to the Federal Tax Service no later than May 2.

An enterprise has the right to use a simplified or imputed regime. They are much easier than the traditional OSNO tax system.

Businesses can subsequently reduce tax on amounts paid to performers and suppliers.

If, when registering an organization or registering as an individual entrepreneur, you did not submit an application to switch to special tax regimes, then, as they say, “by default” it is necessary to apply the general tax regime.

Using OSNO, taxpayers - organizations and individual entrepreneurs - must maintain accounting and tax records and submit accounting and tax reports to the tax authority at the location of the organization.

When applying the general taxation regime, it is necessary to calculate and pay the main taxes:

• value added tax (abbreviated as VAT);
• corporate property tax;
• corporate income tax (except for individual entrepreneurs);
• personal income tax (abbreviated as personal income tax).

A complete list of taxes, the payers of which may be a legal entity or entrepreneur, is established by Articles 13, 14 and 15 of the Tax Code of the Russian Federation.

According to these articles of the Tax Code of the Russian Federation, all taxes are divided into federal (which are transferred to the federal budget), regional (which are transferred to the regional budget) and local (which are transferred to the local budget.

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Article 13 of the Tax Code of the Russian Federation refers to federal taxes and fees: Article 14 of the Tax Code of the Russian Federation refers to regional taxes: Article 15 of the Tax Code of the Russian Federation refers to local taxes:

• property tax for individuals;
• land tax.

Tax reporting must be provided for the same taxes and fees.

• VAT – 0% (preferential rate, which is applied only in cases specified in the Tax Code - mainly when exporting goods), 10% (preferential rate, which is applied when selling special types of goods: some medicines, children's goods, food products, printed publications), 18% (the basic rate that applies in most cases);
• income tax – 20%;
• property tax – 2.2%;
• Personal income tax (as a tax agent - on founder’s dividends) - 9%;
• Personal income tax (as a tax agent - on the employee’s income) - 13%;
• insurance contribution from the labor fund to the Pension Fund of the Russian Federation (PFR) – 26% (2020), 34% (2020).

  Insurance premiums in 2021 to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund (rates, tariffs, changes);

• insurance contribution from the labor fund to the Social Insurance Fund (SIF) – 2.9%;
• insurance contribution from the labor fund to the Federal Compulsory Medical Insurance Fund (FFOMS) - 3.1%;
• insurance contribution from the labor fund to the territorial compulsory health insurance funds (TFIF) - 2% (not paid from 2021);
• local taxes (land, transport and others)

Tax reporting when applying the OSN (full list of tax returns and other forms of reporting and deadlines for their submission (submission) when applying the OSN

You can find out when to submit reports in the tax calendar for 2021

Note! If you have not decided on the possibility of applying any of the special tax regimes (with the exception of UTII), then “by default” you must tax your business activities in accordance with the general regime.

What form should I use to prepare confirmation for special regimes?

If an organization applies one of the special regimes - simplified tax system, UTII, PSN - it pays value added tax only when importing goods. In other cases, VAT is not allocated. To confirm the special regime, the taxpayer requests a certificate from the Federal Tax Service by sending an official request to the tax authority in Form 26.2.-1.

The Federal Tax Service will respond in 30 days and send an information letter in form 26.2.-7. This notification from the Federal Tax Service is confirmation of the application of the simplified taxation system. Submit the document to the counterparty to confirm your preferential status.

For UTII and PSN, it is not necessary to submit a separate request to the Federal Tax Service. When switching to a special regime, the inspectorate issues a notification about the application of a preferential tax system. If the counterparty requests confirmation, send him a copy of the Federal Tax Service notification about the transition to the special regime.

Related publications

Companies can operate using different tax systems.
Some organizations operate on a general taxation system, while others find it beneficial to use special regimes (the most popular are the simplified tax system and UTII). Counterparties, in the case of different taxation systems, sometimes need a certificate about the applicable taxation system (we will consider a sample for OSNO below). You can inform your counterparty about the applicable taxation system in free form. If your partner has asked you for a document to verify that you are using OSNO, you can draw up an information letter on the use of OSNO (a sample form is provided at the end of the article), in which you should indicate the following information:

• your company name, details;
• information about registration with the tax authority (in accordance with the registration certificate);
• information that the company is a payer of value added tax, for example.

In addition, you can attach a copy of the VAT return and documents confirming payment of tax to the budget. The letter must be signed by the general director, indicating the position and full name, and a seal.

A letter about the general tax system submitted by the counterparty, drawn up according to the sample below, is a simple way to make sure that he pays value added tax (VAT).

A taxpayer under OSNO (some details about this regime can be found in the article at the link: Taxation under OSNO - types of taxes) requires an invoice (Article 169 of the Tax Code of the Russian Federation) to receive a VAT deduction.

But OSNO, with its positive aspects, has quite significant disadvantages. Let's look at 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.

• 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.

This message is drawn up in form 26.2-4. Certificate on the general taxation system: sample It is compiled in free form.

If, voluntarily or by decision of the tax authorities, a company makes a transition from special regimes to the OSN, then it is obliged to take the following actions:

1. Draw up a notification letter that is submitted to the tax department (Article 346.13 of the Tax Code of the Russian Federation).
2. Rebuild the accounting and tax accounting system in relation to human resources and material assets.
3. Ensure timely tax accounting and completion of tax returns, the number of which is increasing.

It is important to remember that the letter sent to the Federal Tax Service upon the fact of the transition to the OSN is in the nature of a notification, not a request.

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If, for example, UTII was used in parallel with the simplified tax system, then if the UTII is abandoned, the organization returns to the simplified tax system.

And in the 1-5-Accounting form itself there is no indication of which system the applicant is switching to.

Formally, to provide a VAT deduction, documents confirming the conduct of a business transaction and an invoice are sufficient. In practice, during a tax audit, these documents, as well as a certificate of application of OSNO, may not be enough. If a taxpayer claims to deduct VAT that was not paid by his counterparty to the budget, serious problems may arise related to the need to confirm the legality of the deduction, which will require proof of 2 aspects:

• performing verification activities on the counterparty;
• the reality of the business transaction carried out, its compliance with the business goal.

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Obtaining a certificate of application of OSNO is only one of the elements of the first group of actions.

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

Notification of transition to a simplified taxation system, form No. 26.2-1 according to KND 1150001

But OSNO, with its positive aspects, has quite significant disadvantages. The advantages include:

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

1. All taxes (and there are enough of them) must be remitted in full.
2. Maintaining accounting records is mandatory.
3. Increased attention from law enforcement and tax authorities.

This question arises because of VAT.

A sample for OSNO is not so easy to find - to confirm that the company works on a simplified basis, for example, you can provide. For the general system, there is no document form that would confirm the taxation system used. You will not find a letter on the application of the general taxation system in the Tax Code - there is no form for such a document.

But it should be noted that the taxpayer has no obligation to confirm the application of OSNO.

Some taxpayers also understand a letter as a notification from the tax office that the taxpayer has lost the right to apply the special regime and must now use the general system.

A letter on the application of the simplified tax system for a counterparty is an important part of the business life of an entrepreneur. Thus, he has the right to inform his business partner of the reasons why he does not include VAT in the cost of his products or services.

In some circumstances, a company may require a certificate of the applicable taxation system and whether the company is a VAT payer. How to draw up this certificate and what information should it contain?

A certificate of the applicable taxation system is required to confirm the company’s right to work with or without VAT. It allows other organizations to verify whether they can accept VAT as a deduction after paying for goods and services.

It is worth noting that tax legislation does not contain specific requirements for this certificate and, in general, does not assign the taxpayer an obligation to present it at anyone’s request.

If you want to find out how to solve your particular problem in 2021, please contact us through the online consultant form or call:

• Moscow.
• Saint Petersburg.

Authorized authorities (for example, the prosecutor's office or extra-budgetary funds), if necessary, can obtain such information directly from the Tax Inspectorate.

A certificate of the applicable taxation system is usually among the documents requested from potential partners before concluding an agreement, along with a certificate of absence of debt to the budget and title documents (a copy of the registration certificate, an extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, a copy of the charter).

The presence of such a certificate is necessary for the organization so that in the future it will not have problems with VAT compensation from the budget. This document will serve as confirmation of the fact of preliminary verification of the counterparty at the request of the tax authorities.

What information indicates that the organization is a VAT payer? This means that the company is on the general tax regime or OSNO.

By default, all organizations are transferred to OSNO, unless they submit a notification about the transition to the simplified tax system.

Therefore, if the extract from the ERIP/Unified State Register of Legal Entities does not indicate the fact of filing a notification, then this serves as an indirect sign of being on OSNO and paying VAT.

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As additional confirmation, in addition to a certificate of the applicable tax regime, a copy of the latest VAT return with a mark from the tax office or income tax return can be used.

How to formulate correctly when using OSNO

Companies using the general taxation system are asked to provide information for the opposite purpose—to confirm that VAT has been paid. The answer is drawn up on the company’s letterhead in any form or in a special form.

This is what they indicate in such a letter:

1. Taxpayer details: name, INN, KPP, OGRN, address.
2. Date of registration and start date of application of OSNO.
3. Information that the institution pays VAT.

The manager signs the letter, and the seal is placed only if it is used in the company.

Notification of application of UTII for a counterparty sample

information letter about the taxation system, sample, the fact of application of the simplified tax system can be proven using a copy of the notice of transition to the simplified tax system.
Form No. 26.2-1 of the notification is submitted to the Internal Revenue Service in two copies: one is retained by the Internal Revenue Service, the second is given to the taxpayer with an acceptance stamp. You can inform your counterparty of your right to work without VAT in free form.

accounting using a chart of accounts, hiring an accountant (or an outsourcing organization) and, unfortunately, not a letter to the counterparty on the application of UTII sample will be able to work as an assistant.

a letter of notification about the application by a company or an entrepreneur. Most often, a company chooses a taxation regime already at the time of registration. but it happens that under the pressure of circumstances, you have to do this as work progresses. in particular, go (return) to the base.

in this case, it is necessary to notify all interested parties.

What is a letter of application? When choosing preferential tax regimes, the company accepts certain restrictive requirements for execution, but if the business develops successfully and sales volumes increase and the company: has an annual income of over 150 million.

taxation system, the basis and rules of its implementation, a businessman who opens his own business or enterprise is obliged to choose a taxation system.

the further development of the case largely depends on this. In this article we will touch on the topic of the general method of taxation (basis).

In Russia, taxation methods can be represented as:

general taxation system (basis); simplified taxation system (STS);

the simplified form includes three subgroups and has some limitations, for example, in the following types of activities: advantages and disadvantages: advantages can basically be called: reporting and accounting become more complicated.

online magazine for an accountant a letter on the application of the simplified tax system: what does a sample look like to ask or demand?

understanding this confuses a taxpayer unprepared for legal nuances. however, you can express your need in the form of a request in a letter to apply the simplified taxation system (see sample).

below). in order to avoid tension in relations with those applying the simplified tax system, when they are sent a package of documents on the transaction, at the same time they include a request for permission to use the simplified tax system when calculating the tax liability.

we receive a notification about the application of the UTII notification about the application of the UTII - a document certifying the right of the taxpayer to apply a special regime in a specific area of ​​economic activity. it is required to be received, but only after submitting a completed application form to the tax authority.

Initially, or rather until 2013, the use of UTII was inevitable in certain areas of business.

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

To work for UTII, submit an application to the tax office. Not all types of businesses can be transferred to this taxation system - read the UTII article about this: who can apply and how much to pay.

The deadline for submitting an application for UTII is 5 working days from the start of the activity that you transfer to this taxation system.

Tax authorities often focus on the date of conclusion of the lease agreement or the date of the first contract with the supplier. To avoid unnecessary questions, it is better to count the deadline for filing an application for UTII from this day.

Suppose you decide to open a store and choose UTII. Submit your application for UTII within 5 working days from the date of conclusion of the lease agreement or the date of the first contract with the supplier. For the tax authorities, it does not matter when you opened an individual entrepreneur or LLC or started conducting other activities. What matters is the earliest date associated with the opening of the store.

If you want to switch to UTII from another system, submit an application within 5 working days from the beginning of the year.

For some types of activities it is impossible to determine the address, so an application for UTII is submitted to the tax office according to the registration of the individual entrepreneur or the legal address of the LLC. This applies to the transportation of passengers and cargo, delivery and distribution retail trade, and advertising on transport.

Let's consider why an organization or individual entrepreneur may need to switch to one of the special tax regimes - a taxation system in the form of a single tax on imputed income for certain types of activities, as well as how to make the transition to UTII (register as a single tax payer), where and what kind of application to apply for this.

The taxation system in the form of a single tax on imputed income for certain types of activities (UTII) is regulated by Chapter 26.3 of the Tax Code of the Russian Federation, and in the regions it is put into effect by decisions of the relevant representative bodies in these Subjects of the Federation.

Can be used simultaneously with other taxation systems (regimes).

From 2021, regions have the right to adopt their own laws on the abolition of UTII. And from 2021, UTII should be abolished throughout the Russian Federation.

UTII is one of the most used tax regimes in small businesses. This is explained by:

• One imputed tax replaces several other taxes - on profit, on the property of organizations, VAT, personal income tax (on the income of individual entrepreneurs);
• is paid in a fixed amount, regardless of the amount of income;
• quite simple to calculate;
• the amount of tax depends on the type of activity and, compared to the income received, can be very small;
• the tax can be reduced by the amount of insurance premiums paid;
• Tax accounting and reporting is not complicated. The tax return only needs to be filed once a quarter and is easy to prepare;
• you can switch to it at any time, and not only from the beginning of the year or newly registered;
• the ability to apply it simultaneously with other tax regimes.

Therefore, the transition to UTII has clear advantages and is very beneficial for small businesses.

To determine whether an organization or individual entrepreneur can switch to imputed tax, you need to make sure that a number of conditions are met.

First of all, the application of a tax in relation to a specific type of activity must be legislatively introduced by a decision of a representative body in the region and municipal area (urban district) where the work is to be done. The list of possible types of activities is established by clause 2 of Article 346.26 of the Tax Code of the Russian Federation, however, in specific regions not the entire list may be applied.

UTII is a preferential tax regime, which may turn out to be the most profitable option for the tax burden. Despite restrictions on the types of activities, retail trade and most services can be carried out on the imputed area, i.e. the most popular areas for small businesses. We'll tell you how to switch to UTII from 2018 and report it to the tax office.

Since 2013, the transition to UTII has been voluntary, so the choice of this regime must be reported to the Federal Tax Service at the place of activity. If you are not registered as a payer of imputed tax, then you do not have the right to submit a declaration and pay tax on UTII.

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The deadline for filing an application for UTII is specified in Article 346.28 of the Tax Code of the Russian Federation and is five working days from the date of commencement of real activity (opening a store, providing services, carrying out transportation, etc.).

It is not possible to switch to UTII immediately upon registering an individual entrepreneur or LLC. Submitting an application for a transition to a special regime along with registration documents is allowed only for the simplified tax system or PSN.

There is one controversial issue in the transition to UTII - is it possible to work only in this mode, without combining it with the simplified tax system or OSNO? Some tax inspectorates believe that the payer of imputed tax automatically combines it with OSNO, and therefore must submit zero returns for income tax (or personal income tax) and VAT.

The basis for this point of view is Article 346.26 of the Tax Code of the Russian Federation, according to which UTII is applied along with the general taxation system and other regimes. At the same time, the word “along with” is interpreted as “together” or “simultaneously”, so imputation alone cannot be used. However, the same formulation is given in the description of other taxation systems, and similar conclusions are not drawn there.

Other Federal Tax Service Inspectors believe that if 1-2 types of activities are declared under OKVED during registration and the taxpayer switched to UTII for them, then there is no need to report under OSNO. The same point of view is expressed in the letter of the Ministry of Finance dated August 31, 2011 N 03-11-06/3/96.

If you are still wondering whether it is profitable to switch to UTII, calculate the amount of tax for the quarter for free.

The document in which the businessman reports the choice of imputation is called an application for registration, although, by analogy with the simplified tax system, some use the term “notification of transition to UTII.” This is incorrect, so let's clarify this issue:

• an application for transition to UTII is a message that the taxpayer has begun to engage in a line of business that falls under the imputed regime.
• notification of the application of UTII is a confirmation issued by the tax office that the taxpayer has been registered for the designated type of activity.

At the same time, different forms are provided for organizations and individual entrepreneurs:

• application in form No. UTII-1 for registration of the organization;
• application in form No. UTII-2 for registration of an individual entrepreneur.

Both application forms for UTII for 2021 were approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected] and continue to be relevant.

It’s easy to fill out an application for UTII for 2021 - it’s a simple two-page document. The only difficulty is to indicate the code of the type of business activity. What is meant here is not the OKVED code, but the code from the annex to the UTII declaration. For example, 01- “Providing household services.

Request to the tax office for the application of the simplified tax system sample

26.2 of the Code does not provide for the tax authority to make any decisions on this application.
In this connection, the tax authority has no reason to send a notification to the taxpayer about the possibility or impossibility of applying the simplified tax system.

Order of the Federal Tax Service of Russia N ММВ-7-3/ [email protected] approved forms of documents for applying the simplified tax system, including recommended forms (clauses 1.1 - 1.3 and clause 1.6 of the Order), which are intended for taxpayers.

Forms of documents for the application of the simplified tax system, approved by the above Order of the Federal Tax Service of Russia and intended for tax authorities, are mandatory for use by tax authorities in the manner established by the relevant legal act of the Federal Tax Service of Russia, regulating the actions of tax authorities in recording documents related to the application of the simplified taxation system.

These documents include Form N 26.2-7 “Information Letter”.

Thus, if the inspectorate of the Federal Tax Service of Russia receives a written request from a taxpayer with a request to confirm the fact that he has applied the simplified tax system, then the tax authority issues the taxpayer an Information Letter (Form No. 26.2-7 - Appendix No. 7 to the Order of the Federal Tax Service of Russia dated April 13.

2010 N ММВ-7-3/ [email protected] ), which indicates the date the taxpayer submitted an application for the transition to a simplified taxation system, as well as information about the submission (failure) of tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer used the simplified tax system.

Advisor to the State Civil Service of the Russian Federation, 2nd class D.V. EGOROV

Newly created and already existing organizations and individual entrepreneurs can submit a notification to the tax office about the transition to the simplified tax system (simplified taxation system).

Taking advantage of a regime such as the simplified tax system is the right of every entrepreneur or organization. It is carried out voluntarily by submitting the type of notification in question. No further documents are required.

The transition to the simplified tax system is carried out in one way, but at different times. Depending on the previously used mode. It can also be applied along with other tax regimes. For general information about the transition to the simplified tax system, read this article, and the nuances, based on specific circumstances, can be clarified with the site’s duty lawyer.

Notification of transition to simplified tax system (464.4 KiB, 3,256 hits)

How to prove that you work on a specific type of taxation? Is there a document that will confirm the use of OSNO, simplified tax system or another regime?

When simplified

The tax authority does not have objective information at the time of submitting an application for a certificate about the regime used. In view of this, the Tax Authority has no reason to submit such documents.

But the regulatory document dated April 13, 2010 No. MMV-7-3 / [email protected] approved form No. 26.2-7, which contains the date of filing the notification of the application of the simplified tax system, information on the submission of declarations for those periods in which the simplified tax system was used.

Please note that Form No. 26.2-2 is no longer issued. That is, in the case when a company requests to issue a certificate confirming the use of the simplified tax system, the inspector will submit an “Information Letter”.

The payer draws up an application for a certificate in free form.

When working for UTII, a company cannot obtain a certificate from the tax authorities that would confirm the fact of using the imputation.

In the event that you are required to provide such a document, you can show a photocopy of the certificate of registration as a single tax payer on imputed income.

There are no certificates that prove the application of the general taxation system.

https://www.youtube.com/watch?v=-bVcLPNPvPE

If counterparties request any document from you to verify the application of OSNO, you can write a letter stating:

• name of the enterprise;
• information about registration with tax authorities (in accordance with the registration certificate);
• is a value added tax payer?

Next you will need to sign and seal. If you want to find out what mode the counterparty operates in, you can ask for a certificate of settlements with government agencies, which reflects all taxes paid in accordance with the tax system.

You can obtain such a document from a Tax Service representative by writing an application. The representative will issue you such a document as a sample certificate of the applicable OSNO tax system.

Find out what taxation systems exist in Russia from the article: taxation system.

Where to get form 1-NDFL, .

Are vacation pay subject to personal income tax?

Another option to prove the application of OSNO is to present the latest value added tax declaration, payment documents confirming the payment of VAT amounts to the budget.

Other modes

When using PSN, you can prove the use of the mode by providing a copy of the patent. This form of certificate for individual entrepreneurs has been approved in the patent system.

→ Accounting consultations → General tax issues

Current as of: April 13, 2021

For various reasons, an organization may need to confirm its tax regime. As a rule, its counterparties may ask for this. For these purposes, the organization can submit a certificate about the taxation system, a sample of which we will provide in our consultation.

The Tax Code of the Russian Federation does not establish a uniform form by which the taxation regime applied by an organization or individual entrepreneur can be confirmed. It must be borne in mind that the taxpayer has no such obligation.

As a rule, those counterparties who receive shipping documents marked “excluding VAT” from their supplier may be asked to confirm the applicable tax regime.

In a separate consultation, we considered a sample letter that an organization using the simplified tax system can draw up for its counterparties to confirm its regime.

For an organization that uses UTII, we will provide a sample certificate of the applicable taxation system.

LLC “Stolovaya No. 6” INN 7715671271 / KPP 771501001127018, Moscow, st. Oktyabrskaya, 11

Ref. No. 12/D dated 04/03/2017

Information about the applicable taxation system

Source: https://maksimovka.ru/zapros-nalogovuyu-primenenii-obrazets/

General information ↑

First, let's look at the nuances of taxation in different systems. Who can use a certain type of regime, in what cases are such rights lost?

Mode selection

Every entrepreneur and company with legal entity status has the right to use one of the taxation systems proposed by the government if it meets the requirements specified in the regulatory documentation.

It is possible to switch to one of the special modes or the traditional system - OSNO. Let's list the special modes:

When choosing a tax system, firms take into account:

• activities;
• the number of employees who work at the enterprise under employment or civil contracts;
• profit-cost ratio;
• availability of OS;
• participation in the authorized capital of the founders.

Influencing factors are also the location of the company, the amount of turnover, etc. In order not to make mistakes with the tax regime, it is worth making preliminary calculations and comparing the results.

Who has the right to what?

Let's look at the features of each tax system and who can use them.

BASIC

This mode is classic. Used by default in cases where the company has lost the right to work in a special regime or did not submit an application to switch to another system during registration. What are the working conditions at OSNO?

There are no restrictions on types of activities. When using the regime, payers are required to calculate tax:

It is also necessary to pay insurance contributions to extra-budgetary funds (to the Social Insurance Fund and Pension Fund) and other taxes (on land, transport, for the use of water bodies, for the extraction of minerals, etc.).

The advantages of OSNO include:

• Can be used by any company;
• it is convenient for large enterprises;
• VAT reimbursement is allowed when conducting a certain type of activity (when exporting, importing goods, leasing, etc.);
• the costs of the production process can be taken into account when determining the amount of the company's income tax.

Main disadvantages:

• you need to hire an accountant due to the large amount of paperwork and complex accounting;
• it is worth submitting reports every month to the structures of the Pension Fund, Social Insurance Fund, and the Compulsory Medical Insurance Fund;
• Every quarter reports on other types of payments are submitted.

simplified tax system

In accordance with Ch. 26.2 of the Tax Code, the right to use this regime arises when the following conditions are met:

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Simplified payers have the right not to pay:

1. Personal income tax.
2. VAT.
3. Income tax.
4. Property tax.

The remaining taxes and contributions are transferred according to the general rules (Article 346.11 of the Tax Code).

Firms have the opportunity to choose one of the objects (according to Article 346.14 of the Tax Code):

Payers using the simplified tax system pay taxes every quarter and submit reports once a year. The right to apply the regime arises after submitting the appropriate notification to the tax office (Article 346.13 of the Tax Code of Russia).

The advantages include:

• low tax rates (described in Article 346.20 of the Tax Code);
• ease of reporting;
• minimal accounting;
• no need to submit reports to the Social Insurance Fund or Compulsory Medical Insurance Fund.

But there are also factors that are not in the favor of companies and individual entrepreneurs:

• You cannot use simplified language when conducting activities referred to in Art. 346.12 Tax Code of the Russian Federation;
• when opening a branch or separate division, the right to use is lost;
• transition to the simplified tax system is possible only from the beginning of the tax period (if no notification was submitted when registering the organization);
• with the simplified tax system with the object “Income”, the calculation is made without taking into account costs;
• under the simplified tax system “Income minus costs”, it is worth providing evidence of expenses.

UTII

It is worth relying on the order prescribed in Chapter. 26.3 NK. This taxation system is used when conducting those types of activities that are approved by the government of the constituent entities of the Russian Federation. It is not possible to work on UTII in all regions of Russia.

Taxes paid:

• a single tax calculated taking into account basic profitability, coefficients and physical indicators;
• insurance premiums;
• Personal income tax when performing the duties of a tax agent;
• taxes mandatory for all enterprises - land, water, etc.

Types of activities for which imputation may be used are reflected in Art. 346.26 clause 2 of the Tax Code. Reporting must be submitted every quarter (Article 346. 32 clause 3 of the Tax Code).

Advantages of working for UTII:

• low tax burden;
• fixed payments (which can be a disadvantage if there are losses);
• the ability to use the mode with simplified taxation system and OSNO simultaneously;
• Personal income tax can be reduced by insurance premiums.

The disadvantages include:

• limits on the physical indicator were approved, above which the company cannot use UTII;
• It is possible to operate only within the region where the LLC or individual entrepreneur became the payer of the imputation.

Unified agricultural tax

The use of the system is regulated by Ch. 26.1 NK. Manufacturers of agricultural goods who are engaged in crop production, livestock farming, as well as companies that are engaged in breeding and fishing of fish can work under the regime (clause 2.1 of Article 346.2 of the Tax Code).

Those companies that are engaged only in primary or industrial processing do not have the right to work on the Unified Agricultural Tax.

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Payers may not calculate such taxes (Article 346.1 of the Tax Code of the Russian Federation):

• on the profit of the company, except in cases where payment is made from dividends and other debt obligations;
• on property;
• VAT (except imports).

The transition is voluntary (clause 5 of Article 346.2 of the Tax Code) on the basis of a notification provided to the tax authorities. It will be possible to use this tax regime from the beginning of the new year (after submitting documents on the transition).

The main requirement, by fulfilling which an organization will be able to work for the Unified Agricultural Tax, is that the profit from activities in the agricultural industry should not be less than 70%.

LLCs and individual entrepreneurs that produce excisable goods, operate in the gambling industry, as well as state-owned, budgetary and autonomous enterprises do not have the right to use the system.

PSN

This regime can be used exclusively by individual entrepreneurs.

An individual entrepreneur can work for PSN if the following conditions are met:

1. The number of employees should not exceed 15 people (Article 346.43 of the Tax Code).
2. There is no activity carried out in accordance with agreements of simple partnership and trust management of property objects (clause 6 of Article 346.43 of the Tax Code).

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A person is exempt from the following taxes:

1. Personal income tax.
2. VAT.
3. For property.

Entrepreneurs who have a patent do not have to file a declaration. You can switch to the regime voluntarily, but applications should be submitted no later than 10 days before carrying out the activity (Article 346.45, paragraph 2 of the Tax Code).

The simultaneous use of PSN and another regime is allowed (Article 346. 43 of the Tax Code).

Normative base

We list the current documents:

1. The regulatory act that approved the documentation forms was approved on April 13, 2010 No. ММВ-7-3/ [email protected] , dated September 19, 2002 No. VG-3-22/495.
2. 1 Article 346.45 Ch. 26.5 Tax Code (on approval of the patent form).

We apply for a certificate from the tax authority

In special cases (for example, when making large transactions), a certificate issued by the Federal Tax Service is required. Such a request to the tax authority is subject to several regulations. These are the laws:

And also the Tax Code, subp. 4 paragraph 1 of Article 32.

In general, Federal Law 59 regulates the consideration of applications to the tax authority. That is, before receiving a certificate of application of the general taxation system from the Federal Tax Service, you must draw up an application in which you must indicate:

• Name of the recipient organization.
• Name (or full last name, first name and patronymic) of the person making the request.
• Address to receive a response.

The application must be signed - this is important for identifying the applicant. Article 12 of Federal Law No. 59 regulates the period for consideration of a submitted application within thirty calendar days.