Tax regime: current concepts and types of special regimes

Content of the letter

A request to the tax service can be made in any form.

There is a list of certain details:

• Full name of the organization (full name of the individual).
• TIN (for organizations).
• Signature of the head of the organization (individual).
• Seal of the organization.

In your request you can specify:

1. Method of receiving the statement (in person/by mail). If the method of receipt is not specified, the completed document is sent by registered mail.
2. The date on which the certificate must be issued. If there is no date, then the document is drawn up at the time of registration of the petition.

Read about how to make a request to the tax office for the provision of information here, and from this article you will learn about the specifics of filing a request to the Federal Tax Service about the absence of debt.

The procedure for switching to UTII

For a long time, an entrepreneur operating in any of the above segments was required to work on UTII by default. But since 2013, businesses that conduct commercial activities in the relevant areas have been able to voluntarily switch to UTII - just like those that have used other special tax regimes we have considered. The Tax Code of the Russian Federation in the new edition was issued, thus, with the necessary amendments.

In order to legalize activities using UTII, an entrepreneur carrying out the relevant activities must send a notification to the Federal Tax Service in the prescribed form.

Submission methods

A request to the tax service can be submitted in person or by an authorized person directly at the taxpayer’s place of registration, by mail or electronically.

If you submit the application in person, it is advisable to have two copies - one for the Federal Tax Service, the second - with the registration date, for the taxpayer .

When filing an application electronically (via telecommunication channels), the taxpayer is sent two electronic documents:

• Confirmation by the tax authority of the date of receipt of the request.
• Receipt of acceptance of the application for consideration.

Calculation of UTII

In a number of cases, the features of special tax regimes in terms of calculating the amount of payments to the budget deserve special attention. So, if in the case of the simplified tax system and unified agricultural tax the principle of determining the amount of tax to be transferred to the state is quite transparent, then with UTII a significantly more complex formula is used. Let's consider its features.

The calculation of UTII is carried out by multiplying the tax base by the rate determined for the corresponding tax. The second parameter is fixed, it is 15%. In turn, the tax base for UTII is calculated on the basis of several indicators.

First, there is the basic return. This indicator is determined at the level of federal legislation and depends on the segment in which the entrepreneur operates.

Secondly, this is a physical indicator. It is almost always used in conjunction with the basic profitability and reflects the amount of resources employed by the business (for example, floor space, number of retail locations) or the number of employees working at the relevant facility.

Thirdly, coefficients are used in the structure of the UTII calculation formula. The first of them is the deflator, it is established at the federal level. The second is corrective, determined by the provisions of municipal legal acts. Its value depends on a large number of factors - seasonality, geography of business, type of activity of the entrepreneur. It turns out that in different regions the amount of UTII that must be paid to the budget can vary several times for businesses with the same revenue and infrastructure characteristics. The types of taxes that we discussed above - Unified Agricultural Tax, simplified tax system - do not imply such a feature. If the revenue and production characteristics of companies are different, then the fees payable to the budget will vary proportionally.

Special tax regimes include, as follows from the provisions of the Tax Code of the Russian Federation, the patent taxation system, as well as fees paid by enterprises participating in production sharing agreements. Let's consider their specifics in more detail.

Ways to pick up a completed certificate

The completed document can be obtained:

1. Personally .
   Upon issuance, the inspector will check the availability of identification documents of the taxpayer or authorized person. One copy of the certificate is issued to the recipient, the second remains with the tax authorities. It bears a mark of issue, date, surname, first name, patronymic and signature of the recipient. If the taxpayer has not received the certificate in person within five working days, the Federal Tax Service sends the document by mail to the address specified in the request.
2. By mail . In the case where the applicant in the request indicated the method of receipt “by mail”.
3. Electronic . When sending a request via telecommunication channels.

We recommend that you look at our other articles on how to write a letter requesting the provision of documents, the status of settlements and to obtain a reconciliation report with a counterparty (in the Social Insurance Fund), for reconciliation with the tax office, checking sick leave, to the bank for the provision of information, and also how to write document in English.

A certificate on the status of settlements with the budget for taxes, penalties and fines was developed in order to improve the quality of performance of government functions, create comfortable conditions for tax payers, determine the timing and sequence of actions of the Federal Tax Service, its territorial bodies and officials.

A letter requesting information on what taxation regime the LLC is in

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 tensions in relations with those applying the simplified tax system, when they are sent a package of documents on the transaction, a request for permission to apply a simplified procedure when calculating tax liability is simultaneously attached. It's better than quarreling with partners. If a company or individual entrepreneur switches to the simplified tax system, then they should send a notification to their Federal Tax Service about the transition to the simplified system.

This is form No. 26.2-1 (approved by order of the Federal Tax Service dated November 2, 2012 No. MMV-7-3/829). According to the provisions of paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, this should be done before the beginning of January, in order from that moment to legally have the status of a tax payer under the simplified tax system.

Certificate of applicable taxation system: sample

Current as of: April 13, 2021

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

Request to the tax office for confirmation of simplification

• Previously, according to the Procedure, tax authorities issued a “Notification of the right to apply the simplified tax system.” A year and a half ago they changed the Procedure and now “Notifications. "They don't give it out.

Accountants attending all tax courses still require it to confirm the right to work as a supplier of goods (works and services) without VAT - this is the notorious Notification.

You can write a letter to the Federal Tax Service in any form. You can be an intermediary for sales with a Principal using the general system, and when selling his goods you are required to issue invoices with VAT, while your intermediary fee will be without VAT, i.e.

How to confirm that a taxpayer uses the simplified taxation system (STS)?

You can confirm the application of the simplified tax system: 1) by submitting Notifications of the transition to a simplified taxation system (Form No. 26.2-1), with a mark from the tax authority 2) by submitting Form No. 26.

2-7 “Information letter” 3) From June 1, 2021, information about the tax regime applied by the taxpayer will be indicated on the website of the Federal Tax Service of the Russian Federation nalog.ru. To receive Form N 26.

2-7 “Information letter” you need to send a free-form request to your tax office to confirm the application of the simplified taxation system.

Within 30 days, the tax office will issue (send) this document.

Until April 2010, a notification was issued about the possibility of applying the simplified tax system. Now only an information letter is issued according to Form N 26.2-7. In some cases, a Notice of transition to a simplified taxation system (Form No. 26.2-1) is sufficient for counterparties.

How to find out the tax system?

As already mentioned, there are different cases in which it is necessary to find out the taxation system: First of all, the system of calculation and payment of taxes is of interest to the company’s accountant.

It is he who maintains all reporting documentation and his responsibilities include timely and full payment of all mandatory duties.

1. select the “Special Services” tab, and then select “Check yourself and the counterparty”;
2. We enter the official website www.nalog.ru, which provides all the information of interest about your potential partner;

To make the search faster and more productive, it is necessary to enter all the necessary information to the maximum:

1. OGRN and TIN of the company.
2. surnames of the organizers of the company or surname of the individual entrepreneur;
3. the exact name of the enterprise or company;

Let's find out the taxation system of an enterprise by TIN

Their sequence is outlined below. Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual.

If you want to find out how to solve your particular problem, contact a consultant: The following types of tax payments are established in the Russian Federation:

• Patent system;
• UTII – single tax on imputed income;
• Unified agricultural tax - unified agricultural tax.
• USN - simplified;
• OSN – general taxation system for LLC or individual entrepreneur;

For the simplified tax system, there are also 2 options for applying the taxation system: All types of tax burden and what benefits are associated with them are described in detail in the Tax Code of the Russian Federation. There are different cases when it is necessary to clarify the taxation system:

1. firstly, registration of the necessary documents can be ordered “turnkey” from any law firm, which will issue a ready-made package of certificates and other papers, but they do not indicate the approved type of tax payment anywhere;
2. secondly, this is important for the correct preparation of accounting and tax reporting for legal entities when making transactions with their counterparty - individual entrepreneur or LLC.

Everything happens in a few clicks, without queues and stress.

Information letter stating that the organization is a VAT payer or not

Often, when concluding a business contract with a new partner, the organization is required to provide evidence of the fact of working with VAT or exemption from this tax. Thus, the organization requesting the letter seeks

minimize your own tax risks and eliminate cooperation with unscrupulous counterparties.

Confirmation of the fact of working with VAT from a potential partner is required so that in the future the company does not have difficulties with refunding taxes from the budget.

How to correctly write a response to a request for information, sample letter

Conventionally, we can identify several of the most common situations when there is a need to draw up a response letter: All varieties of this document can be divided into two types:

• A positive response to a request for information expresses the organization's agreement to provide the information that was originally requested.
• A negative answer means a motivated refusal to provide data or rejection of a proposal.

the peculiarity, as well as the difference between these types of response letters to requests for information, lies in its content. So, when composing a positive letter, it is necessary to give the most complete and comprehensive answer to the question posed.

Letter to the bank about the tax system

The fact of application of the simplified tax system can be proven with a copy of the notice of transition to the simplified tax system. Form No. 26.2-1 of the notification is submitted to the Federal Tax Service Inspectorate in two copies: one remains with the Federal Tax Service Inspectorate, the second is given to the taxpayer with an acceptance stamp.

You can inform your counterparty of your right to work without VAT in free form.

Moscow, st. Basmannaya, 25 Moscow, Mira Avenue, no.

10 I recommend sending the application by valuable letter with a list of attachments.