The counterparty requires a certificate from the tax office on the application of the usn. Help on the application of the STS from the IFNS
Is there a specific sample certificate of the applicable taxation system? What features should be considered by taxpayers in 2020?
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It is known that in the Russian Federation there is no unified tax system. The parties to the transaction can work in completely different modes, which is not always convenient for them.
It happens that the company simply does not know what system their partner is working on. Then the question arises - how to find out the system used?
Is it possible to get a sample of filling out a certificate of the applicable taxation system somewhere? When is such a document required?
General information
To begin with, we will understand the nuances of taxation of different systems. Who can use a certain type of regime, in what cases such rights are lost?
Mode selection
Each entrepreneur and company with the status of a legal entity 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. Here are the special modes:
When choosing a tax system, firms consider:
- activities;
- the number of employees who work at the enterprise for or;
- the ratio of profits and costs;
- the presence of an 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 miscalculate with the tax regime, it is worth making preliminary calculations and comparing the results.
Who is entitled to what?
We will analyze what features of each taxation system and by whom they can be used.
BASIC
There is no restriction on the types of activities. When using the regime, payers are required to calculate the tax:
It is also necessary to pay contributions for insurance to off-budget funds (in the FSS and PFR) and other taxes (on land, transport, for the use of water bodies, for mining, etc.).
OSNO benefits include:
- the possibility of application by any company;
- it is convenient for large enterprises;
- VAT refunds are 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 size of the firm's income tax.
Main disadvantages:
- you need to hire an accountant due to the large document flow and complex accounting;
- it is worth submitting reports every month to the structures of the Pension Fund, FSS, Compulsory Medical Insurance Fund;
- every quarter reports on other types of payments are submitted.
In accordance with Ch. 26.2 of the Tax Code, the right to use this mode arises when the following conditions are met:
Facilitated payers have the right not to pay:
The remaining taxes and contributions are transferred according to the general rules ().
Firms have the opportunity to choose one of the objects (according to):
Payers on the simplified tax system pay taxes every quarter, and the report is submitted once a year. The right to apply the regime arises after the submission of an appropriate notification to the tax office ().
The advantages include:
- low tax rates (described in);
- ease of reporting;
- minimal bookkeeping;
- no need to submit reports to the FSS, FOMS.
But there are also factors that are not in the hands of firms and individual entrepreneurs:
- you cannot use the simplified language when conducting the activities referred to in;
- when opening a branch or a separate subdivision, the right to use is lost;
- the transition to the simplified tax system is possible only from the beginning of the tax period (if no notification was submitted during the registration of the organization);
- with the simplified tax system with the “Income” object, the calculation is made without taking into account costs;
- with the simplified tax system “Income minus costs”, it is worth providing evidence of expenses.
UTII
It is worth relying on the order prescribed in Ch. 26.3 NK. Such a system of taxation is applied when conducting those types of activities that are approved by the government of the constituent entities of the Russian Federation. You can work on UTII not in all regions of Russia.
Paid taxes:
- a single tax calculated taking into account the basic profitability, coefficients and a physical indicator;
- insurance premiums;
- personal income tax when performing the duties of a tax agent;
- taxes obligatory for all enterprises - land, water, etc.
The types of activities in which the application of imputation is possible are reflected in. Reporting must be submitted every quarter ().
Benefits of working on UTII:
The cons include:
- limits of a physical indicator are approved, above which a company cannot use UTII;
- it is possible to conduct activities only within the region where the LLC or individual entrepreneur became an imputation payer.
ESHN
The application of the system Ch. 26.1 NK. Producers of agricultural products who are engaged in crop production, animal husbandry, as well as firms that are engaged in breeding and fishing () can work on the regime.
Those companies that are engaged only in primary or industrial processing are not eligible to work for the ESHN.
Video: basic taxation system
Payers may not calculate such taxes ():
- on the profit of the company, except for those cases when payment is made from dividends and other debt obligations;
- on property;
- VAT (excluding 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, after fulfilling which the 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%.
It does not have the right to apply the LLC system and individual entrepreneurs that produce excisable goods, operate in the gambling industry, as well as state-owned, budgetary and autonomous enterprises.
This mode can be used exclusively by individual entrepreneurs.
An individual entrepreneur can work on PSN if the following conditions are met:
- The number of employees should not exceed 15 people ().
- 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).
A person is exempt from the following taxes:
- personal income tax.
- 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 the implementation of activities ().
Simultaneous application of PSN and another regime is allowed (Article 346. 43 of the Tax Code).
Normative base
Here are the current documents:
- The regulatory act that approved the documentation forms is approved,.
- 1 article 346.45 ch. 26.5 of the Tax Code (on approval of the patent form).
Certificate of the applicable taxation system (sample) in 2020
How to prove that you work on a particular type of taxation? Is there a document that confirms the application of the OSNO, STS or other regime?
When simplifying
The tax authority does not have objective information at the time of submitting an application for a certificate of the regime used. In view of this, the Tax Authority has no reason to submit such documents.
But the normative document dated April 13, 2010 No. MMV-7-3 / [email protected] approved, which contains the date of submission of the notification on the application of the simplified tax system, information on the submission for those periods in which the simplified tax was used.
Please note that it is no longer issued. That is, in the event that a company requests to issue a certificate that confirms 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.
UTII
When working on UTII, a company cannot take a certificate from the tax authorities that would confirm the fact that the imputation was used.
In the event that you are required to have such a document, you can show a photocopy of the certificate of registration as a single tax payer on imputed income.
Under the general system of taxation
There are no certificates that are proof of the application of the general taxation system.
If counterparties request any document from you to make sure that the OSNO is applied, you can write a letter in which you write:
- company name;
- information on registration with tax authorities (in accordance with the registration certificate);
- whether the payer of value added tax.
Next, you will need to sign and seal. If you want to know what mode the counterparty is operating 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 take such a document from a tax representative by writing an application. The representative will issue you such a document as a sample certificate of the applicable OSNO taxation system.
Answer
You can confirm the application of the USN:
1) by submitting a Notification of the transition to a simplified taxation system (form No. 26.2-1), with a mark from the tax authority
2) by submitting Form N 26.2-7 "Information letter"
3) From August 1, 2018, information on the tax regime applied by the taxpayer is indicated on the website of the Federal Tax Service of the Russian Federation nalog.ru.
clarification
Currently, the transition to the application of the Simplified Taxation System (STS) is carried out by submitting to the tax authority a Notification on the transition to a simplified taxation system (Form No. 26.2-1). At the same time, the procedure for switching to the application of the simplified tax system is notifying. As a result, the tax service accepts your application, takes into account that you have switched to the simplified tax system, but does not issue any supporting document (the fact that your application has been accepted is usually found out by phone from the relevant inspectorate officer).
In some cases, counterparties require confirmation that the taxpayer applies the simplified tax system. Such a document is Form N 26.2-7 "Information Letter", which is approved by Appendix N 7 to the Order of the Federal Tax Service of Russia dated 02.11.2012 N MMV-7-3 / [email protected]"On approval of the forms of documents for the application of the simplified taxation system".
To receive Form N 26.2-7 "Information Letter", you need to send a request in any form 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 on 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, counterparties only need a Notification of the transition to a simplified taxation system (form No. 26.2-1), with a mark from the tax authority.
From August 1, 2018 information on the tax regime applied by the taxpayer is indicated on the website of the Federal Tax Service of the Russian Federation nalog.ru (see the Service of the Federal Tax Service "Transparent Business").
Additionally
The Simplified Taxation System (STS) is one of the special tax regimes designed for small businesses.
Do I need confirmation when applying USN?
Instead of VAT, income tax (or personal income tax), property tax, one tax is paid. Regulated by the Tax Code of the Russian Federation - Chapter 26.2. Simplified tax system.
Service of the Federal Tax Service "Transparent Business" is an open information resource in the information and telecommunication network "Internet" maintained by the Federal Tax Service of the Russian Federation and which contains a list of information that is not classified as a tax secret.
Passed the declaration on the USN. We were sent a demand with the provision of explanations and with the provision of an application for the transition to the simplified tax system. We cannot find the application. How can we prove this?
Question: In 2016, we submitted a declaration on the simplified tax system, in 2017 we also passed the simplified tax system. We were sent a demand with the provision of explanations and with the provision of an application for the transition to the simplified tax system. We cannot find the application. How can we prove this? Can the adoption of the IFN declaration on the simplified tax system for 2016 be a confirmation?
Answer: Documents confirming the right of your organization to apply the simplified tax system may be a notification of the transition to the simplified tax system in the form No. that your organization applies the simplified tax system, in the form No. 26.2-7. The fact that the inspection adopted declarations on the simplified tax system in 2016 does not confirm the right of your organization to apply the simplified tax system.
If you cannot find a notice of the transition to the simplified tax system, send a written request in any form to your tax office to receive an information letter in the form No. 26.2-7. If the inspection does not provide you with this letter, citing the fact that you did not submit notifications of the transition to the simplified tax system, unfortunately, it will not work to prove your right to apply the simplified tax system.
Rationale
How to start using simplification
How to notify the tax office about the start of simplified taxation
You need to notify the tax office at the location of the organization () about the transition to simplified taxation. Compile the notification in the form No. 26.2-1, which is recommended by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829 or in electronic form in accordance with the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6 /878 .
As a general rule, the notice must include:
1) the chosen object of taxation;
2) residual value of fixed assets (if available);
3) the amount of income as of October 1 of the year preceding the year in which simplified taxation began (if data are available).
This procedure is provided for in Article 346.13 of the Tax Code of the Russian Federation.
Attention: if an organization or individual entrepreneur did not file a notice of the transition to a simplified system on time, the special regime cannot be applied
If the notice of the transition to the simplified system was sent later than the deadlines, the inspection will report a violation. But, even if there is no such message, it is impossible to apply the simplified system (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation). The tax office can even accept payments and declarations under the simplified tax system. This does not mean that you have the right to special treatment. Then, in any case, the inspectors will recalculate taxes according to the general taxation system for the entire period.
Judges support the tax. For example, the ruling of the Supreme Court of the Russian Federation of September 29, 2017 No. 309-KG17-13365, the decision of the Arbitration Court of the Ural District of June 2, 2017 No. Ф09-2500 / 17. To be on the safe side, send a notification via TCS or require that you mark the receipt of the notification on your copy and keep it while you apply the simplification.
H Does an organization (autonomous institution) need to receive confirmation from the tax inspectorate that it has the right to apply simplified taxation
No, it doesn `t need. But this may be necessary if the counterparty asks to confirm your right to a special regime. In this case, request an information letter from the IFTS in the form No. 26.2-7.
The Tax Code of the Russian Federation does not require () to receive documents from the inspection that confirm that you have the right to simplified taxation. The transition to a simplified system is notifying, not permissive (letters of the Federal Tax Service of Russia dated December 4, 2009 No. ШС-22-3 / 915, dated September 21, 2009 No. ШС-22-3 / 730). Therefore, by submitting a notice within the prescribed period, start applying the special regime from the moment specified in the notice (if all the necessary conditions for its application are met).
Inspectors issue an information letter upon written request. There is no special form for such a request, so make it in any form (see sample sample).
In the request, indicate the name of your company, its TIN and KPP. Refer to the Tax Code of the Russian Federation, which obliges inspectors to inform companies free of charge. You can also specify how exactly you want to receive a response: in person or by mail. The inspectorate will not send a response to the TCS, since the electronic format for this form has not been approved.
Sometimes counterparties issue documents with the inscription "without VAT". Thus saying that they have a simplified special regime. But how can you be sure of the veracity of this statement and ask for confirmation of the application of special tax conditions? We will tell you how counterparties can prove the reasonable absence of VAT in their operations and give sample letter on the application of the simplified tax system for a counterparty.
Ask or demand?
Today, the tax legislation of the Russian Federation does not provide that companies and individual entrepreneurs on a simplified taxation system are required to show their counterparty any type of documents on the application of the simplified tax system. Thus, there is no legal rule to demand this from simplistic people.
Understanding this puts the taxpayer unprepared for the legal nuances in a stupor. However, you can express your need in the form of a request to letter on the application of the simplified taxation system (sample see 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, they simultaneously attach a request for permission to apply simplification when calculating the tax liability. It's better than arguing with partners.
What document confirms the right to a special regime
Notification
If a company or individual entrepreneurs switch to the simplified tax system, then they should send a notification to their IFTS about the transition to simplified taxation. This is form No. 26.2-1 (approved by order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829).
According to the provision 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 on to legally have the status of a tax payer under the simplified tax system.
However, you should be aware that the tax authorities are not required to additionally document the transition to simplified taxation. The situation seems hopeless. After all, the tax service inspectorate has the right not to send any authorization or notification letters to the counterparty. And then where to get the answer to letter on the application of the simplified taxation system?
To receive such a letter, the simplified should make a request to confirm the fact of the application of the simplified tax system. And it is this document (its certified version) that will become the evidence that confirms the status of a simplistic person.
Declaration
In the end, the status of your counterparty as a simplifier can also be confirmed by the title page of a fresh declaration on the simplified tax system. This, in addition to the information letter from the IFTS, draws attention to the letter of the Ministry of Finance dated May 16, 2011 No. 03-11-06 / 2/75.
Sample letter
In order to more strongly prove his status on the simplified tax system, the simplistic person can accompany a copy of the entire information letter or the title page of the declaration with a simple a letter on the application of the USN. Sample for counterparty may look like this.
The following documents and regulations were used to answer the question:
- Tax Code of the Russian Federation (TC RF);
- Order of the Ministry of the Russian Federation on Taxes and Duties dated September 19, 2002 No. VG-3-22 / 495 “On Approval of Forms of Documents for the Application of the Simplified Taxation System”;
- Order of the Federal Tax Service dated April 13, 2010 No. ММВ-7-3/ [email protected]"On approval of forms of documents for the application of the simplified taxation system";
- Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ [email protected];
- Ruling of the Federal Arbitration Court of the Volga District dated August 9, 2011 in case No. A12-23585/2010.
Based on the information provided, we consider it necessary to report the following.
The current tax legislation of the Russian Federation provides for several tax regimes. In addition to the general tax regime under which value added tax (VAT) and income tax are payable, there are other regimes. Special tax regimes include a taxation system for agricultural producers (single agricultural tax), a simplified taxation system, a taxation system in the form of a single tax on imputed income for certain types of activities, a taxation system for the implementation of production sharing agreements, a patent taxation system.
In accordance with Art. 346.11. The Tax Code of the Russian Federation organizations and individual entrepreneurs applying the simplified taxation system do not pay VAT, except in cases specified in the law. Requirements for taxpayers and restrictions for taxpayers are established in Articles 346.12. and 346.13. NK RF.
In accordance with Art. 346.13. The Tax Code of the Russian Federation, the transition to a simplified taxation system is of a notification nature, which means that in order to switch to a simplified taxation system, an organization or an individual entrepreneur who has expressed such a desire and satisfies the requirements for switching to a simplified taxation system must notify the tax authority at the place of location of the organization or at the place of residence of the individual entrepreneur. No permission to apply the simplified taxation system is required. The tax inspectorate cannot refuse a taxpayer to switch to a simplified taxation system, as pointed out by the Federal Arbitration Court of the Volga District in its decision dated 08/09/2011 in case No. A12-23585 / 2010.
The recommended form of notification of the transition to a simplified taxation system was approved by order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3/ [email protected]"On approval of the forms of documents for the application of the simplified taxation system". This order also approved form No. 26.2-7 Information letter, in which the tax authority, in response to the taxpayer's request, reports whether or not the taxpayer filed an application for switching to the simplified taxation system or not, provided the taxpayer with tax declarations paid in connection with the application of the simplified system taxation or not. The taxpayer is not required to request, receive or have said letter. Sufficient confirmation that the taxpayer is on the simplified taxation system is the taxpayer's application for the transition to the simplified taxation system with the mark of the tax authority in acceptance or with the attachment of a postal document about sending a notification to the tax office. An information letter is only an additional confirmation of the fact that the taxpayer sent a notification to the inspection. Perhaps your counterparty is referring to this “certificate”.
The tax authority is also wrong in refusing to provide clarifications. According to Art. 21 of the Tax Code of the Russian Federation, the taxpayer has the right to receive free information from the tax authorities about the current legislation on taxes and fees, the current by-laws in this area, the right to explanations in the field of their rights and obligations and in the field of powers of tax authorities and officials. In accordance with Art. 32 of the Tax Code of the Russian Federation, the tax authorities are obliged to inform the taxpayer free of charge (including in writing) about various issues related to the current legislation on taxes and fees, the rights and obligations of the taxpayer, and the powers of the tax authorities. According to Art. 111 of the Tax Code of the Russian Federation, the implementation by an organization or an individual entrepreneur of written explanations of the tax authority excludes the taxpayer's liability for tax offenses resulting from the execution of the explanations of the tax authority. The Ministry of Finance of the Russian Federation has also been given the right to explain tax legislation.
The tax authority is certainly not right in refusing to consult. The Tax Code provides taxpayers with the right to receive free explanations of tax legislation. This right is correlated with the obligation of the tax authorities to explain to taxpayers (citizens and organizations) the provisions of the legislation on taxes and fees, provide forms of declarations and explain the procedure for filling them out.
With regard to the documents that one counterparty must provide to another, the requirements of different participants in the economic turnover are completely different. Some require the submission of a minimum of documents, others make long lists, which include, among other things, non-existent documents. In the vast majority of cases, it is impossible to induce the counterparty not to require any document and conclude an agreement and work without the specified document. Thus, in relations with counterparties, three ways are possible. The first is to provide all the documents requested by the counterparty, the second is to convince the counterparty to reduce the list of required documents by finding a consensus, the third way is to refuse to cooperate with such a counterparty.
In this case, it is necessary to clarify what exactly the counterparty means by “certificate”. If we are talking about an information letter from the tax authority, the link to the form of which is given above, i.e. about such a letter, in which the tax authority confirms that the taxpayer has submitted to the tax authority a notification of the transition to a simplified taxation system, then it may make sense to file a free-form request with the tax office for the issuance of such an information letter. If the counterparty firmly insists on presenting a notification about the possibility of applying the simplified taxation system, then it should be borne in mind that tax inspectorates previously issued notifications about the possibility of using the simplified taxation system No. No. VG-3-22/495 "On approval of the forms of documents for the application of the simplified taxation system", which was canceled by order of the Federal Tax Service dated April 13, 2010 No. ММВ-7-3/ [email protected]“On Approval of Forms of Documents for the Application of the Simplified Taxation System” (currently not valid) and since the adoption of the order indicated by the latter, notifications of the possibility of applying the simplified taxation system have not been issued by the tax authorities, t.to. not covered by current orders.
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