Procedure for deregistration of a trade tax payer

Form TS-2 is used by those who pay the trade tax (TC) if they cease to be its payers. What to do if there is a need to deregister not all retail outlets, but only some? Is the TS-2 form relevant when liquidating an organization or closing an individual entrepreneur? We will answer these questions and explain how to correctly enter data into the TS-2 withdrawal notification form in our publication.

Also see:

• Trade tax in Moscow in 2021: rates, payment deadlines and BCC (tables)
• What's changing in the trading fee in 2021?

Who is on the list of vehicle payers?

Chapter 33 of the Tax Code of the Russian Federation is devoted to the trade tax. It was introduced by Federal Law No. 382-FZ of November 29, 2014.

For 2021, the fee was and continues to be valid only in Moscow .

Payers of the fee include entities that carry out activities that fall under the Customs Union. That is, if an organization or individual entrepreneur is registered in Moscow, and the store is located in another region, they are not payers of the vehicle. And vice versa: if an entity is registered in another region, but trades in Moscow, it is obliged .

TS is established in relation to types of trading activities at certain facilities.

TS payers are organizations and individual entrepreneurs that conduct trading activities at trading facilities . We will reveal further what is meant by these concepts.

The legislation made it possible not to pay TC to some categories of business entities. These include individual entrepreneurs on a patent and payers of the unified agricultural tax (Article 411 of the Tax Code of the Russian Federation).

Innings

The essence of the procedure

What is a trade fee? You can read more about what a trade fee is in Chapter. 33 of the Tax Code of the Russian Federation, as well as in Federal Law No. 382. This type of fee falls under the category of local taxes. In order to introduce a fee in a certain region, a legislative act must be issued. So far, such a law exists only in Moscow.

However, it does not matter where the organization or individual entrepreneur is registered, if they operate in the territory where the law on collection has been introduced, they are obliged to pay it. According to Art. 414 of the Tax Code of the Russian Federation, the fee must be collected once a quarter. According to Art. 415 of the Tax Code of the Russian Federation, the fee rate is set at the local level. But each taxpayer should calculate the fee independently.

Reasons for withdrawal The trade tax was introduced only on the territory of Moscow by Law No. 62.

The information on the title is filled in by the organization (IP), except for the block “To be filled out by an inspection employee.” 2. The TIN/KPP codes are indicated in the following order:

• a Russian legal entity indicates the Taxpayer Identification Number (TIN) and KPP assigned to the Federal Tax Service upon registration at its location;
• foreign company - codes assigned at the place of business through a separate division located on the territory of the Moscow Region where the fee is collected;
• Individual entrepreneur - only the TIN code assigned to the entrepreneur at the place of residence.

Moreover, if after recording the indicator there are empty cells in the row, dashes are added to them. Thus, the TIN of a legal entity is filled in in the following format: “7748255795—”. 3. Fill in the four-digit code of the inspection to which the document is being submitted. 4. In the “Information about the vehicle payer” field, the full name of the legal entity or full name of the entrepreneur is indicated (line by line). 5.

Organizations do not fill out this field. Next, you must indicate the date of termination of the business activity in respect of which the trade fee was established. Field “with the attachment of supporting documents or copies thereof.”

Here is the number of sheets of the document (copy of the document) confirming the authority of the taxpayer’s representative.

Section “Accuracy and completeness of the information specified in this notice” The first field requires the code of the person confirming the specified information:

• “1” – individual entrepreneur;
• “2” – representative of an individual entrepreneur;
• “3” – head of the organization;
• “4” – representative of the organization.

Next, line by line, the full last name, first name, and patronymic of the head of the organization or representative of the taxpayer are indicated. Individual entrepreneurs do not indicate their data here.

• When to use
• When deregistration occurs
• Procedure for deregistration
• Filing notice in 2021

The deadline for submission is no later than the 25th day of the month following the quarter. You can read more about this in Art. 417 Tax Code of the Russian Federation.

The payer does not have to submit any other reporting.

What is trading activity and what is classified as an object of trade?

Let us decipher these concepts in order to correctly apply Chapter 33 of the Tax Code of the Russian Federation.

Here is a list of types of trade that are subject to a trade tax:

In this case, trade includes retail, small wholesale and wholesale purchase and sale of goods.

Here is what is considered to be the object of trade:

The capital law provides benefits for certain types of trade. Let's list some of them:

Procedure for registering vehicle payers

to register as a payer within 5 days If this is not done, the tax authority will still register the “silent one” - based on information received from the authorized body. In Moscow this is the Department of Economic Policy and Development of the City of Moscow.

In order for the tax office to deregister the payer of the vehicle, it must be notified of this within 5 days from the date of termination of use of the object of trade or conduct of trading activities.

The payer is deregistered by sending them a notification in the TS-2 form.

KEEP IN MIND

Previously, no deadlines were set. The 5-day limit was introduced in 2020 by Federal Law No. 325-FZ dated September 29, 2019.

Below you can find TS-2 for free, as well as learn the nuances of filling out this notification.

In what cases should you use TS-2?

Form TS-2 is subject to application if the payer of the fee closes all retail outlets related to the tax office to which the notification is submitted. If only some of the facilities are closed, while others continue to function, then Form TS-1 should be submitted.

The situation is similar with the change in the taxation system. If an individual entrepreneur transfers all of his retail outlets to a patent, he must fill out form TS-2. If something remains on non-preferential taxation systems, use the TS-1 form.

If the organization is liquidated or the individual entrepreneur is closed , in this case there is no need to submit the TS-2 form. The tax office will deregister such an entity as a vehicle payer independently - based on the entry in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs.

The same applies to reorganization , during which the company actually ceases to exist in its previous form (accession, merger). But a company that appears again during such a transformation must register as a fee payer on a general basis.

Sample notification TS-1

Initially, the issuance of notifications on the application of the trade tax was advisory in nature. However, soon the tax authorities approved the official form TS-1.

The Trade Fee Notification Form is available for download on our website.

You can also download a sample form for filling out a notification of a trade fee from us.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What happens if you don’t submit the TS-2 form?

Let us remind you that the TS-2 form must be submitted within 5 days from the date of termination of trading activities through the trade facility. If you are late with the date of submission of the notification, the tax office will deregister not from the date indicated in the notification, but from the date of filing the notification (clause 8 of Article 416 of the Tax Code of the Russian Federation).

If the actual date of termination of activity and the date of submission of the notice fall in the same quarter, then the delay is not so critical.

The collection period is quarterly. That is, if even 1 day in a quarter an activity that falls under the TS was carried out, then it must be paid in the full quarterly amount. But if trading was stopped in one quarter, and the notification was submitted late in the next, then you will have to pay the vehicle for the “extra” quarter.

If you do not submit a notification in the TS-2 form at all, then the fee will be charged full regardless of the actual conduct of the activity.

Form TS-2: fill it out correctly

Form TS-2 was approved by order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14/249. In the same order you can find the procedure for filling out the notification and the format for submitting it electronically.

Next, you can download the TS-2 form for free from our website using a direct link:

NOTIFICATION FORM TS-2

The TS-2 form is simple and contains a minimum of information:

It is very important to indicate the date correctly so as not to accidentally add an extra quarter. For example, let trading activity end on the last day of the 1st quarter of 2021. It is necessary to set the date of termination of activity - 03/31/2020 (and not 04/01/2020).

Then you can fill out the TS-2 form for free:

EXAMPLE OF COMPLETING THE TS-2 NOTIFICATION FORM

Sample form

The form must be filled out either by hand or on a computer. If it is filled out by hand, only blue or black ink is allowed. It is prohibited to print the form on both sides, or to correct errors in the document by crossing out or erasing the text. The fields must be filled in capital block letters. When typing on a computer, the font size is from 12 to 18 point, the font name is Courier new.

Instructions

The notification of deregistration of the trade tax payer is filled out quite simply.

When submitting a notification to the tax authorities using the TS-2 form, it is important to pay attention to correctly filling out all the details of the form. Let's look at them.

In the TS-2 form you must indicate the following information:

• TIN and KPP for legal entities, TIN - for entrepreneurs;
• tax authority code;
• the date of termination of activity in the part where the object subject to the fee was used;
• full name of the company or full name of the entrepreneur;
• details of OGRN or OGRNIP;
• when transmitting a notification through a representative by power of attorney, you must indicate the number of sheets of additional documentation, that is, the power of attorney itself, the original of which must be attached;
• digital code of the person submitting the form to the Federal Tax Service;
• The full name of the director of the company, individual entrepreneur or their representatives, if the representatives have a TIN, the details must also be entered into the form;
• contact telephone number and email address of the person who submitted the notification to the Tax Office.

How to fill out a notification on form TS-2 in the accounting program Bukhsoft

The signature and date are placed by the person who brought the document to the Tax Office.

If a company stops paying the trading fee, it must be deregistered according to a certain procedure. The procedure can be carried out in two ways. Either the company sends a notification to the Federal Tax Service in the form TS 2-3, or on the basis of an act of cancellation, without a taxpayer at all.

The essence of the procedure

Any organization or entrepreneur must register with the Federal Tax Service if they must pay a trade fee. According to Art. 416 of the Tax Code of the Russian Federation, this must be done within 5 days. Notice may be given electronically or in writing.

If there is no tax base, or the entrepreneur ceases his activities, he must be deregistered. A specific notification about this must be sent to the inspectorate.

According to Art. 416 of the Tax Code of the Russian Federation, the date of withdrawal is the date of termination of the activities of the individual entrepreneur or the absence of a tax base.

You can read more about what a trade fee is in Chapter. 33 of the Tax Code of the Russian Federation, as well as in Federal Law No. 382.

This type of fee falls under the category of local taxes. In order to introduce a fee in a certain region, a legislative act must be issued. So far, such a law exists only in Moscow.

However, it does not matter where the organization or individual entrepreneur is registered, if they operate in the territory where the law on collection has been introduced, they are obliged to pay it.

According to Art. 415 of the Tax Code of the Russian Federation, the fee rate is set at the local level. But each taxpayer should calculate the fee independently.

Reasons for withdrawal

The trade tax was introduced only on the territory of Moscow by Law No. 62.

All individual entrepreneurs, as well as companies that sell through:

• objects - not trading floors;
• objects that are not used as gas stations;
• non-stationary objects;
• objects with stationary types of halls.

Reasons for deregistration:

• the company ceased to engage in retail trade;
• The individual entrepreneur switched to PSN;
• the company switched to unified agricultural tax.

If a company or individual entrepreneur initially worked for the Unified Agricultural Tax and PSN, they are not required to pay the fee.