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Receiving notification of the application of the usn. Notification of application of the simplified tax system: sample letter. Notification of transition to the simplified tax system. Here's what the Tax Code “thinks” about it

The general tax system (OSNO) is considered the most burdensome regime in terms of the amount of reporting and the burden on the subject. Many enterprises resort to the help of specialists to deal with documentation and payments. Meanwhile, for a number of payers, the OSNO taxation system is the most profitable. Let's take a closer look at it.

In what cases is it beneficial to use OSNO?

The taxation system for individual entrepreneurs may be different. An enterprise has the right to use a simplified or imputed regime. They are much easier than the traditional OSNO tax system. When is it beneficial to use it? It is advisable to switch to OSNO if the majority of partners and buyers also use this system and are VAT payers. This is due to the following. Businesses can subsequently reduce tax on amounts paid to performers and suppliers. Partners and customers using the traditional regime, in turn, have the right to accept the VAT deduction. This significantly increases the attractiveness of cooperation. In addition, the OSNO taxation system provides for the possibility of deducting VAT paid when importing products into the customs territory of Russia.

Types of deductions

Enterprises must make certain mandatory contributions to the budget. Their list will depend on the form of ownership of the company using OSNO. The taxation system for LLCs and JSCs provides for deductions:

  1. From profit. The main rate is 20%, special rates are 0-30%.
  2. VAT. There are three rates for this tax: 0%, 18%, 10%.
  3. From the property of the enterprise. The rate of this tax is 2.2%.

Individual entrepreneurs must pay:


Features of the transition to the traditional mode

When registering an enterprise or ceasing to use other schemes, the subject automatically becomes a member of OSNO. If the company is satisfied with this regime, there is no need to send a notification to the Federal Tax Service. Automatic transition occurs if:

  1. Within the prescribed period, the company did not inform the control body about the placement on a special regime.
  2. The right to use a patent, Unified National Tax Code, Unified Internal Income Tax, and simplified tax system has been lost.

Letter on the applicable taxation system: sample (OSNO)

If, by decision of the control body or on its own initiative, an enterprise switches from a special to a traditional regime, it must take a number of mandatory actions. First of all, a notification is drawn up. Let's look at how a letter about the taxation system is drawn up (sample OSNO). The document includes 1 page. It contains the following details:

  1. INN and KPP of the payer.
  2. Federal Tax Service code. It should be clarified by the inspection.
  3. Full name of the company making the notification.
  4. The period from which the mode will be used.
  5. Contact information for the organization and person providing the notification.

Nuances

When switching to a traditional taxation regime, an enterprise needs to rebuild the tax and accounting system and ensure the timely execution of documentation, including declarations, the number of which will increase. There is one more important point to remember. The letter sent to the Federal Tax Service is of a notification nature and does not act as a request. Essentially, the enterprise only needs to remind the inspectorate that it needs to be treated as an entity using the traditional regime. The notification must be sent within the period established by law, otherwise fines may follow. In this case, the inspection will not send any supporting document in response. The Federal Tax Service will simply make the necessary changes to the registers. If a company decides to voluntarily switch to OSNO, without losing the right to use special modes, then the transition will be carried out starting next year. The notification can be sent until January 15.

Important point

Many entrepreneurs are interested in whether a certificate of taxation system is issued (sample OSNO)? It should be said that the legislation does not provide for such a document. However, partners may request some kind of paper to confirm the mode used. Some enterprises develop their own certificate of the applicable taxation system (sample). OSNO can also be confirmed by providing documents on settlements made with government agencies. It will indicate all contributions made by the enterprise to the budget. This document can be requested from the Federal Tax Service.

Deductions from profit

How is income accounting carried out if the company uses the OSNO system? Profit is expressed as the difference between income and expenses. Based on primary documentation, the following are taken into account:

  1. Proceeds from the sale of goods, property rights, services.
  2. Non-operating income. They, in particular, are income from the transfer of property for rent, interest received on loans, equity participation in other companies, and so on.

In Art. 251 of the Tax Code defines income that is not taken into account for tax purposes. Expenses are expenses that are documented. The more there are, the lower the tax amount. In this regard, it should be remembered that when checking, the Federal Tax Service will especially carefully study the justification of costs. Costs may be:

  1. For sales and production. For example, costs for salaries, purchase of materials, etc.
  2. Non-realization. These include interest on debt, costs of maintaining property leased, etc.

Some costs are not taken into account when assessing. They are defined by Art. 270 NK.

Advance payments

They can contribute in one of the following ways:


Personal income tax

An entrepreneur pays tax on income from his business activities. In addition, there is an obligation to deduct personal income tax on income not related to activities. An entrepreneur can reduce the amount of income by professional deductions. Moreover, they must be justified and supported by documents. The tax amount is calculated as follows:

Personal income tax = (receipts - deductions) x 13%.

Moreover, the specified rate applies to individuals who were residents during the last reporting year. To obtain this status, the subject must stay in the country for 183 days over 12 consecutive months. For non-residents the rate is set at 30%.

VAT

This tax is considered indirect. It is installed for the end user. VAT is paid on the sale of products and provision of services, as well as on the import of goods. The tax rate is usually 18%. However, the tariff can be zero or ten percent. The total amount of VAT can be reduced by the amount of deductions. They should be understood as taxes:

  1. Presented to an enterprise by suppliers when purchasing products and services. It should be said here that if the counterparty uses a special regime, then the VAT paid by him cannot be deducted.
  2. Deducted at customs upon import.

To accept VAT for deduction you must:


Features of VAT calculation

Determining the amount to be paid is a rather labor-intensive procedure. Let's consider the general calculation procedure. To determine the amount, you must:

  1. Allocate tax on all income. The formula will be: VAT = (all income) x 18/118.
  2. Allocate tax for deduction. The equation will be as follows: VAT = (purchases, expenses) x 18/118.
  3. Determine the amount to be paid. To do this, the second value is subtracted from the first value.

Cases when an application for a certificate is submitted to the Federal Tax Service 39:

  1. Providing information to the counterparty.
  2. Participation in tenders, competitions, auctions.
  3. Applying for a loan (for a bank).
  4. Resolving internal issues.

There is a list of certain details:

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 information, and from there you will learn about the specifics of filing a request to the Federal Tax Service about the absence of debt.

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 the application is submitted 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.

Receipt times

The certificate is provided within five working days from the date of registration of the request with the Federal Tax Service.

Reasons for refusal to provide

Reasons for refusal may include:

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.

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.

In our country, businessmen at the legislative level are given the opportunity to choose a taxation system suitable for running their business. In some cases, when making transactions, it is necessary to know which of the existing types is used by the counterparty. Let's consider this issue in more detail, and also try to figure out what a general certificate is. We will provide a sample of it in the article.

What is the general taxation system (OSNO)

Tax legal relations in our country are regulated by the Tax Code. However, there is no concept of OSNO in it. This system is not considered a type of tax regime, but only means the use of certain taxes. It is assigned by default if the entrepreneur did not select a tax regime during registration. Consequently, the application for switching to OSNO is not completed.

Experts recommend taking the issue of choosing a tax regime seriously, since it can only be changed at the beginning of the calendar year. But OSNO, with its positive aspects, has quite significant disadvantages. Let's consider the advantages and disadvantages of the general taxation system. The advantages include:

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

Cons of OSNO:

  • All taxes (and there are enough of them) must be remitted in full.
  • Maintaining accounting records is mandatory.
  • It is necessary to maintain a fairly large amount of documentation and reporting for the tax service.
  • Increased attention from law enforcement and tax authorities.

How to confirm OSNO

This question arises because of VAT. Companies using OSNO prefer to work with organizations on the same system in order to avoid problems when submitting taxes for deduction. Firms operating under simplified regimes are exempt from VAT. Therefore, if after the transaction the company received documents indicating “excluding VAT”, then it has the right to request a certificate or letter confirming the right not to allocate tax.

A sample certificate of application of the general taxation system, as well as a form, is not only difficult, but simply impossible to find. For example, you can present a copy of the notice issued upon transition to this mode. Nothing like this is provided for OSNO. The Tax Code does not contain either a letter form or a certificate form that could notify the counterparty of the tax system used.

There are cases when taxpayers offer to confirm their system with a notification from the Federal Tax Service that the entrepreneur has lost the opportunity to use one of the special modes and has been transferred to the general one. This is possible, for example, if the organization exceeds the maximum permissible limit on income or when changing the type of activity that is not provided for by special regimes. It is in these cases that the tax inspectorate sends a paper demanding that you abandon the current tax regime and switch to OSNO. This message is drawn up in form 26.2-4.

Certificate on the general taxation system: sample

It is compiled in free form. The certificate must indicate: the name and details of the organization, data on registration with the Federal Tax Service (taken from the registration certificate) and information that the organization, according to its taxation system, transfers value added tax. To confirm the accuracy of the data, you can attach a copy of the latest VAT return and other documents (copies) confirming the applied taxation system and indicating the transfer of tax to the budget. The certificate ends with the signature of the director with a transcript and an indication of the position.

Clarifying nuances

As practice shows, to be more convincing when drawing up a certificate, the following requirements must be met:

  • Submit the certificate on letterhead with full details and stamp. This will make it easy to determine who the information came from.
  • Indicate the start of work on the general taxation system (especially if the transition occurred recently) and attach supporting documents.
  • Show in the certificate the combination of OSNO with special taxation regimes.

A certificate of general taxation system (an example of completion is presented above) is considered a formalized document. It is compiled handwritten or printed. In the case of a large number of counterparties, it is advisable to prepare the form in a standard way.

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 rules. These are the laws:

  • No. 59-FZ dated 02.05.2006 “On the procedure for considering applications...”;
  • No. 8-FZ dated 02/09/2009 “On ensuring access...”.

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.

Confirmation of transition to OSNO

There is an opinion that a certificate about the general taxation system (a sample is presented in the article) can be replaced with a transition to OSNO. Is it so?

Organizations operating under special regimes do not pay VAT. Exceptions may be made in special cases stipulated by the Tax Code (import of goods into the country, etc.). At the same time, the same code states that for any type of activity, OSNO cannot be used only by those who have a direction using the simplified tax system, and other organizations using unified agricultural tax, UTII and PSN have the right to combine them with the main regime.

If a counterparty working in a special mode switches to the main mode for any reason, then the following happens:

  • He sends a notification to the tax authority (in accordance with paragraphs 5, 6 of Article 346.13 of the tax legislation). In this case, the Federal Tax Service does not issue any documents confirming the transition.
  • It is deregistered (if PSN or UTII was used). When a patent is closed (clause 4, article 346.45 of the Tax Code), a notification is not issued. But when transferring from the register, the authority issues a paper notifying about deregistration (clause 3, Article 346.28 of the Tax Code). The form of the document (1-5-Accounting) is regulated by order No. YAK-7-6/488@ dated 08/11/2011.

It should be noted here that providing a copy of the described notice does not guarantee the counterparty’s transition to OSNO. 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.

How to get a certificate without going through a counterparty

If the need for a certificate about the general taxation system (a sample is posted above) is quite acute, as happens, for example, in budgetary organizations with a large number of senior management, is it possible to obtain a certificate from the Federal Tax Service without contacting the counterparty? The question is controversial.

This is how the Federal Tax Service of the Russian Federation answers it

It seems that there are no rules prohibiting making such a request to But tax authorities do not support this idea, fearing the possible mass of requests. The main fiscal authority argues its position with the Administrative Regulation of the Federal Tax Service No. 99 of 07/02/2012, paragraph 17. It states that tax authorities do not have the right to evaluate any circumstances or events from a legal point of view. That is, a direct question about whether an entrepreneur fulfills his tax payment obligations properly or improperly is impossible. Although there are forms of appeal to the Federal Tax Service, which they are required to respond to.

Here's what the Tax Code “thinks” about it

Perhaps the answer to the question posed will be a tax secret. This includes any information other than violations of tax norms and rules (Article 102 of the Tax Code of the Russian Federation, Article 1, subsection 3) and special regimes used by organizations (Article 102 of the Tax Code of the Russian Federation, Article 1, subsection 7).

Consequently, by force of law, the tax authority is obliged to respond to the counterparty by providing the necessary information. And based on the response received, we can conclude that the counterparty uses the general taxation system (OSNO).

Position of the Ministry of Finance

In response to the decision of the Supreme Arbitration Court of Russia, the Ministry of Finance indicated that information about the fulfillment by organizations and individuals of their obligations to pay tax payments cannot be a tax secret. Consequently, tax authorities should not leave such requests unanswered.

Thus, requests can be sent to the Federal Tax Service according to three parameters:

  • On bringing the counterparty to tax liability.
  • On the counterparty's use of OSNO.
  • About the use of special modes.

Is there a specific sample of a certificate about the applicable taxation system? What features should taxpayers consider in 2019?

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It is known that the Russian Federation does not have a unified tax system. The parties to a transaction can work in completely different modes, which is not always convenient for them.

It happens that a company simply does not know what system their partner is using. Then the question arises - how to find out the system being used?

Is it possible to get a sample of filling out a certificate about the applicable taxation system somewhere? When is such a document necessary?

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 by or;
  • 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

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.

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

Simplified payers have the right not to pay:

Other taxes and contributions are transferred according to the general rules ().

Firms have the opportunity to choose one of the objects (according to):

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 ().

The advantages include:

  • low tax rates (described in);
  • 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 a simplification when conducting activities referred to in;
  • 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. Reporting must be submitted every quarter ().

Advantages of working for UTII:

  • 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 ().

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

    Video: basic tax system

    Payers may not calculate such taxes ():

    • 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.

    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 ().
    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).

    A person is exempt from the following taxes:

    1. Personal income tax.
    2. 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 activity ().

    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 normative act that approved the forms of documentation was approved by.
    2. 1 Article 346.45 Ch. 26.5 Tax Code (on approval of the patent form).

    Certificate of applicable taxation system (sample) in 2019

    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. ММВ-7-3/182@ approved, which contains the date of filing the notification of the application of the simplified tax system, information about the presentation for those periods in which the simplified system was used.

    Please note that this 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.

    UTII

    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.

    Under a general taxation system

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

    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.

    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

    Why do you need a notification (application) about the possibility of using the simplified tax system?

    In general, the Federal Tax Service is not obliged to notify anyone that an economic entity operates on a simplified basis. Once you have submitted an application for simplification to the tax office (and made sure that it has been accepted), you can be confident in the legality of the subsequent application of the simplification without any additional conditions on the part of the Federal Tax Service.

    However, various third parties may be interested in confirming the status of a simplified tax payer, for example:

    • counterparties (who want to make sure that their partner is a simplifier and does not pay VAT);
    • banks (when considering a loan application);
    • investors, partners (considering the possibility of merging with a business - which, in particular, will not be able to apply the simplified tax system if it is owned by other legal entities by more than 25%).

    Thus, there may be plenty of reasons to obtain official confirmation of the application of the simplified tax system by a business entity.

    Don't know your rights?

    How to confirm work using simplification?

    For these purposes, it is necessary to send an application to the Federal Tax Service - in free form, with a request to confirm the fact that the activity is being carried out in a simplified manner. Within 30 days, the Federal Tax Service will generate a response to the request of a business entity - according to form No. 26.2-7, introduced by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@ (the same one that approved the application for the simplified tax system).

    The response form from the Federal Tax Service (usually in an information letter) will indicate that the enterprise operates under the simplified tax system, and this will be considered an official notification from the registration authority. A copy of this notice may be provided to the interested party.

    Tax authorities do not send notifications about confirmation of simplification on their own initiative. Its partners, creditors and other interested parties may want to make sure that the company operates according to the simplified tax system. To receive a notification from the Federal Tax Service about the possibility of applying the simplified tax system, you need to make a request in free form. The tax office will send a confirmation response 30 days after receiving it.