About the transition to simplified. How to submit an application to switch to a simplified taxation system? Sample of filling out an application for transition to the simplified tax system

An application for the application of the simplified tax system when registering an LLC can either be part of the package of documents submitted to the Federal Tax Service when creating a company whose founders have decided to use a simplified taxation system, or submitted separately from it. In our article you will find information about the procedure and rules for drawing up such an application, as well as its mandatory details.

Simplified taxation system (main features)

The simplified taxation system (STS) is one of the special tax regimes, the use of which allows an entrepreneur to significantly simplify the process of calculating tax payments, entering them into the budget, as well as drawing up related reporting documentation.

Organizations that meet the following criteria can apply the simplified tax system:

• the number of their employees does not exceed 100 people;
• total annual income does not exceed 150 million rubles;
• the residual value of fixed assets is no more than 150 million rubles;
• there are no branches or representative offices;
• the share of participation of other organizations in them is no more than 25%.

Application for simplification when registering an LLC

If the company being created meets the requirements for organizations that can operate using the simplified tax system, an application for the application of this taxation regime can be submitted to the tax authority along with other registration documents. In this case, the selected system can be used immediately after starting work.

If for some reason the application for the application of the simplified procedure was not submitted simultaneously with other registration documents, a representative of the company can do this later (but only after the company is registered for tax purposes). It is worth remembering that sending a notice in accordance with clause 2 of Art. 346.13 of the Tax Code of the Russian Federation, it is necessary within 30 days from the date of registration of the LLC. Failure to meet the deadline will result in the organization being able to switch to the simplified system only from January 1 of the next year. At the same time, during the time remaining before the start of the new tax period, the company will work using the general taxation system.

Application form for the transition of an LLC to the simplified tax system

Formally, a document sent to the tax authority containing the will of a company representative to transfer the company to the simplified tax system is not a statement, but a notification, since the transition to a simplified system is the right of any taxpayer who meets the criteria established by the current tax legislation (this is indicated by the provisions of paragraph. 1 clause 1 article 346.13 of the Tax Code of the Russian Federation). Form of notification of legal application. simplified form is given in Appendix 1 to the order of the Russian Federation “On approval...” dated November 2, 2012 No. ММВ-7-3/829@. At the same time, the form approved by the department, according to paragraph 3 of the same order, is advisory in nature, i.e., it is not mandatory for use.

Thus, the discrepancy between the type of application submitted and the format established in the application cannot be a reason for refusing to transfer the company to a simplified form. Rejection of a sent notice for the specified reason may be appealed by the taxpayer to a higher tax authority or court. The department itself indicates the right of the taxpayer to draw up a notice in any form (information on the rules for drawing up and submitting a document can be found on the official website of the tax office).

Contents of the application for the application of simplification

The notification must include:

• INN and KPP of the organization (if the notification is submitted at the stage of LLC registration, these fields do not need to be filled in);
• code of the tax authority to which the application is submitted (it can be found at the territorial branch of the Federal Tax Service or on the official website of the department);
• taxpayer attribute (if a notice of application of the simplified tax system is submitted simultaneously with a package of registration documents, code 1 is indicated, if the notice is submitted within 30 days after the company was registered with the tax authority, code 2 is indicated);
• name of company;
• code corresponding to the date of transition to the simplified tax system (in the case of application of the simplified tax system from the moment of registration of the company, code 2 is used);
• code of the selected taxation object (1 - “income”, 2 - “income minus expenses”);
• year of filing the notification of transition to the simplified tax system;
• information about the legal representative persons (full name, contact telephone number);
• date of application and signature of the representative;
• details of a document confirming the authority of a company representative to carry out legally significant actions on his behalf.

Information on the amount of income for 9 months of the year in which the notification was submitted and the residual value of fixed assets is not indicated by the representative of the newly registered enterprise. The company's seal is also not placed on the document, since at the stage of legal registration. her face simply doesn’t have one.

The second part of the application is filled out by an employee of the tax authority who has the authority to receive and register applications.

Procedure for submitting a notice of transition to the simplified tax system

Notification of the transition to a simplified tax system can be submitted by an authorized representative to the registration authority in one of the following ways:

• In person, by submitting documentation to the tax inspector. The document containing the notification of the tax service about the application by the taxpayer of the simplified tax regime must be drawn up on an A4 sheet in 2 copies. In this case, one of them remains with the representative of the legal entity (a mark indicating acceptance of the application is placed on it), and the second is transferred to the Federal Tax Service employee.
• Through telecommunication channels (document confirmation using a qualified electronic digital signature is required). The rules for submitting a document in this way are determined by the provisions of the order of the Federal Tax Service of the Russian Federation “On approval...” dated January 18, 2013 No. MMV-7-6/20.
• By mail with notification of its delivery to the recipient.

The current tax legislation does not contain instructions defining the obligation of the tax service to send a written notification to the taxpayer about his transfer to the simplified tax system. However, when the tax authority receives an application to the territorial branch of the department with a request to individually inform the taxpayer (including official confirmation of the fact of his use of simplified taxation), according to clause 93 of the order of the Ministry of Finance of the Russian Federation “On approval...” No. 99n dated 07/02/2012, he is obliged to send a corresponding notification to the applicant within 30 days from the date of its registration by the inspection staff. Form No. 26.2-7, which the tax authority must use when drawing up an information letter, is given in Appendix 7 to Order No. ММВ-7-3/829@.

Results

So, a representative of a newly registered LLC can submit to the tax authority a notice of the transition to a simplified taxation system, which he can attach to the package of registration documents or submit to the tax authority within 30 days from the date of registration of the company. At the same time, the use of simplification is the right of a company that meets the criteria established by the legislator. This means that in order to switch to this special tax regime, you do not need to obtain permission from the tax authority - it is enough to notify it of the decision made by the founders.

The simplified system (STS) is the most popular tax regime among small and medium-sized businesses, as well as individual entrepreneurs. The widespread use of the simplified tax system is explained by the ease of accounting and low tax rates (6% and 15% depending on the chosen regime). Both a newly created enterprise and an existing organization can switch to the simplified tax system. To switch to the simplified system, the organization is required to submit notifications to the fiscal service. How to draw up notifications, in what time frame and in what way it is submitted - we will give you answers to these and other questions today.

Who can switch to the simplified tax system?

Both legal entities and individual entrepreneurs can use the simplified regime. If you are the head of an LLC (or individual entrepreneur) and are going to switch to the “simplified” system, then you must meet the following conditions:

• The average number of employees registered in your company cannot be more than 100 (the annual average is applied);
• The maximum permissible income of the company at the end of the year is 60,000,000. This indicator needs to be adjusted by the deflator coefficient, which in 2016 was fixed at 1.329. That is, the maximum income is no more than 79,740,000 rubles;
• The cost of your company's fixed assets is limited to 100,000,000 rubles. (determined minus wear and tear);

If you operate in the field of gambling, are engaged in insurance or banking activities, then you cannot use the simplified tax system in any case, even if your activity indicators meet the above criteria. Budgetary organizations and companies with foreign capital also cannot use the simplified regime.

If you are registered as an individual entrepreneur and produce excisable goods or are engaged in the extraction and sale of minerals, then you are also prohibited by law from using the “simplified code”.

Example

At the end of 2016, Factorial LLC received income in the amount of 68,118,320 rubles. The average annual number of Factorial employees is 89 people. “Factorial” has on its balance sheet fixed assets, the residual value of which is 22,214,720 rubles, as well as real estate (head office, production workshops, warehouses) - the book value minus depreciation is 91,650,800 rubles.

Factorial cannot use the simplified regime, since the residual value of all fixed assets (22,214,720 rubles + 91,650,800 rubles = 113,865,520 rubles) exceeds the established limit (100,000,000 rubles).

Submitting a notice of transition to the simplified tax system: form, procedure and deadlines

The procedure for switching to simplified mode is very simple. All you need to do is submit a notification to the tax authority.

Form of notification of transition to simplified tax system

The application for transfer is submitted on the form in the prescribed form (26.2-1). The form contains the following basic information:

• Data about you as a taxpayer (name - for legal entities, full name - for individual entrepreneurs, TIN code);
• Code of the tax authority accepting the application;
• A note from which period the transition is being made (depending on whether the organization is existing or newly created);
• What do you choose as the object of taxation (rate 6% for the “income” scheme and 15% for the “income minus expenses” scheme);
• Income indicator received at the end of the reporting year;
• Data on the residual value of fixed assets;
• Information about the person applying for the transfer. This person can be you personally or your representative acting on the basis of a power of attorney;
• Information about the fact that the notification was received by a representative of the tax service (date of registration, full name of the responsible person).

The application form can be downloaded on the website of the Federal Tax Service (or on other Internet resources) or obtained from the fiscal service by going there in person.

Deadlines for filing a notice of transition to the simplified tax system

The deadline for submitting an application for transition depends on whether your organization (or individual entrepreneur) is newly created, or you decide to change the regime (for example, switch to the “simplified” system from the general system). If you have just registered, you can apply for a transition to the simplified tax system no later than 30 days after registration. In this case, in the application in the column “switches to the simplified tax system” you must put “2”. It is better to submit the notification along with other registration documents - this way you will be sure that all papers have been submitted in full and on time. Those who do not have time to submit an application for the transition to the Federal Tax Service should understand that in this case the general taxation regime will be automatically chosen for them.

If you decide to change the regime, then the application must be submitted before the end of the current year (until December 31). When filling out the form, in the column “switches to the simplified tax system” you must indicate “1”. For example, in 2016 you used the general regime, but, according to the main indicators, you have the right to switch to the “simplified” regime. You must submit the application for the transition to the fiscal service by December 31, 2016. The simplified tax system will be applied from 01/01/2017.

How to submit a notification to the Federal Tax Service (along with supporting documents!)

To switch to the simplified regime, you need to submit an application to the local tax authority (for legal entities - at the place of registration, for individual entrepreneurs - at the place of residence). It is worth remembering that the transfer application must be accompanied by documents confirming the information specified in the notification (for example, an inventory sheet to confirm the residual value of the fixed assets as of the reporting date).

You can apply for a transfer in one of the ways convenient for you, for example:

It is possible that when submitting an application you used an old form. The question arises: does the fiscal service have the right not to accept the notification and refuse you to switch to the simplified tax system and automatically consider you a tax payer on a general basis? In our opinion, the Federal Tax Service is obliged to accept the notification, even if it is drawn up in an outdated format. And that's why:

• for new organizations, an application for the transition of the simplified tax system is a notification, therefore the tax office does not have the right to make a decision on the taxation regime of the company;
• In this case, the Tax Code does not contain rules according to which the fiscal service determines the taxation regime for an organization (or individual entrepreneur);
• within the framework of the Tax Code, the tax office cannot refuse to accept a notification about the transition to the simplified tax system.

If you were denied the transition to the simplified tax system due to the preparation of an outdated form, know that you have every reason to defend your rights in court by filing a claim against the actions of the local tax service.

You will need

• - Articles of the Tax Code of the Russian Federation “On the simplified taxation system”;
• - application form for transition to the simplified tax system;
• - TIN, checkpoint for a legal entity;
• - TIN for an individual entrepreneur;
• - passport for an individual entrepreneur;
• - seal.

Instructions

To transfer an enterprise or individual entrepreneur from the general taxation system to a simplified one, read the requirements established by Article 346.12 of the Tax Code of the Russian Federation and check their availability for full compliance with all conditions. The requirements do not apply only to newly created organizations or individual entrepreneurs, although their further activities must comply with the articles of the Tax Code of the Russian Federation “On the simplified taxation system”.

After receiving documents on registration of a legal entity or individual entrepreneur, within five days, submit an application for the transition to a simplified taxation system by sending it to the tax authority at the place of registration.

If you have been carrying out activities for a long time, are on the general tax system and want to switch to, submit an application from October 1 to November 30 of the current period. In this case, the transition to the simplified tax system will be carried out next year.

Contact the tax office. Take the application form for the transition to a simplified form in two copies. Please read its contents carefully. If you have any questions, contact your tax officer for clarification on how to fill it out. Find out what the rules are for drawing up a request to receive notification of the transition to the simplified tax system, which is submitted along with the application.

Use the ConsultantPlus legal system, in which you find the application form, study the explanations attached to it and fill it out in duplicate. In addition to it, make a request, which in the future will allow you to receive notification of the application of the simplification, indicating in it the date of submission of the application.

Check the working hours of the tax office and their reception hours. Contact the tax inspector, providing him with an application for the transition to a simplified tax regime and a request for issuing a notification. Leave one copy of the application at the tax office, and take the second one for yourself, having first asked to put a tax authority stamp on it, the signature and transcript of the signature of the employee who accepted the document, and also indicate the date of its receipt.

Find out from the tax authority employee about the time frame for consideration of the application and the date of receipt of notification of the transition to the simplified tax system. Get the phone number of the department responsible for issuing notifications.

By calling a tax service employee, clarify information about the readiness of the notification, the time of its receipt and the availability of the necessary documents.

Video on the topic

note

When switching to a simplified taxation system, weigh all its pros and cons. When applying the simplification, you cannot engage in certain types of activities, open branches, and the list of expenses has strict restrictions.

Helpful advice

The period for issuing notifications about the transition to the simplified tax system should be five working days from the date of submission of the application. The notification must be available for the purpose of its further presentation upon request of both the Pension and other funds. This is due to the fact that taxpayers using the simplified taxation system have significantly lower contribution rates compared to organizations using the general system.

Sources:

• Tax Code of the Russian Federation Chapter 26.2. Simplified taxation system. Article 346.11. General provisions
• Tax Code of the Russian Federation Chapter 26.2. Simplified taxation system. Article 346.12. Taxpayers
• Forms of tax accounting and reporting. Application for transition to simplified tax system
• Transition from UTII to simplified

Very often, individual entrepreneurs or organizations switch from a single tax to a general taxation scheme. The reasons for this may be an increase in the average number of employees, an increase in the share of one of the founders to 25% and other aspects of the organization’s activities prescribed in Article 346.26 of the Tax Code of the Russian Federation. How to correctly switch from a single tax to a general one?

Instructions

Contact the tax office, which is located at the place of registration of the organization (according to the legal address). You must write a statement to the tax office about your desire to switch from single to general. The tax office does not provide a single form for such a statement, so it can be written in a convenient, free form. It is advisable to indicate in the application clear reasons for switching from one scheme to another. All reasons can be found in Article 346.26 of the Tax Code of the Russian Federation. Application example:
“I ask IP Ivanov A.A. from April 1, 2011 from a simplified taxation scheme to the general system based on paragraph 2, 346.26 of the Tax Code of the Russian Federation, that is, due to an increase in the average number of employees.”
At the same time, you can switch from a simplified tax payment scheme to a general taxation scheme only from the beginning of a new reporting tax period. And the tax period today is a quarter.

Attach to the application the relevant report or report for the last tax period. Be sure to indicate in the application application - the cash method of accounting for expenses and monthly income or the method of calculating the tax base on profits received (income minus expenses).

Wait for confirmation from the tax office about the transition to a general taxation scheme. The tax office must make such a decision within one month. However, an entrepreneur will be able to work under the new taxation system only from the first day of the next reporting period. According to the Tax Code, the tax period for the single tax is a quarter. This means that the transition from this type of taxation can be made only in the next quarter. Until this time, the entrepreneur continues to work under the simplified taxation system.

Video on the topic

note

When transitioning from a single tax to a general taxation system, an entrepreneur or organization must be prepared to pay all taxes provided for by current legislation, including personal income tax, property and transport tax, and VAT.

Sources:

• Tax Code of the Russian Federation in 2019

The Tax Code allows you to switch to a simplified taxation system once a year. An application for this can be submitted to your territorial tax office from October 1 to November 30. If you have grounds for this, you will be transferred to a simplified system from the beginning of next year. Newly registered enterprises and individual entrepreneurs have the right to do this upon registration.

You will need

• - application form or sample;
• - fountain pen;
• - a computer with a printer (optional).

Instructions

If you paid the simplified tax system, but for some reason do not have the desire to apply this tax regime anymore, and you want to leave the simplified tax system in the near future, then you need to create such conditions so that you do not fall under this type of tax regime, for example, open branch. In this case, you can switch to a different tax regime from the beginning of the same month.

However, if you decide to leave the simplified tax system, then keep in mind that an entrepreneur who has switched from the simplified tax system to another tax regime has the right, if desired, to switch to it no earlier than in a year.

If you have just started your activities as an individual entrepreneur, then you have every right to immediately start applying the simplified tax system. Within five days after registering you as an individual entrepreneur, submit an application to the tax office.

Application for transition to the simplified tax system for 2018-2019 - the deadline for filing it varies depending on whether an existing company, individual entrepreneur or newly registered one is switching to the simplified system. We will talk about these deadlines, as well as how to correctly write such a statement, in this article. And of course, we will provide you with a completed sample of this document.

When to write an application for simplification

Any organization or individual entrepreneur can declare their right to use the simplified tax system if they comply with the requirements of the Tax Code of the Russian Federation specified in paragraphs. 2 and 3 tbsp. 346.12.

To obtain the status of a taxpayer using a simplified tax regime, a certain procedure is provided, starting with filing an application for transition to the simplified tax system in the form of a notification. This procedure is set out in paragraph 1 of Art. 346.13 Tax Code of the Russian Federation. According to it, an application is submitted to the tax office at the place where the taxpayer is registered.

Eligibility must be assessed as of the date of notification. If tax authorities notice any discrepancy with the characteristics of a taxpayer under the simplified tax system, they may refuse to apply the special regime by sending their decision in writing in the prescribed form.

Application for simplified taxation system: time frame for filing in general cases

There is a time frame for submitting this document: as a general rule, if you want to switch to the simplified tax system starting next year, you must submit an application no later than December 31 of the current year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation).

At the same time, in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation states that if the deadline for submitting an application for the transition to the simplified tax system to the inspectorate falls on a weekend, then it is allowed to postpone the deadline to the working day that follows this weekend.

Late filing deadline deprives the taxpayer of the right to apply the simplified tax system, and in order to change the tax regime, you will have to wait another year.

Application for simplified tax system when registering an LLC or individual entrepreneur

However, there is an exception to the rule that an application to switch to a simplified tax regime must be submitted in the previous tax period. It is valid when a new enterprise is registered, including an LLC, or a citizen receives the status of an individual entrepreneur.

An application for the simplified tax system can then be submitted within a month from the date of registration. The taxpayer immediately becomes “simplified” with one or another object of taxation.

In addition, outside the established period, you can switch to the simplified tax system if you lose the right to UTII due to changes in local legislation or the termination of the type of activity for which the imputed tax was applied. In this case, a month is also given to submit a notification about the transition to the simplified tax system.

You can apply for the simplified tax system in 2018-2019 in person, by mail or electronically. The format of such an electronic application is determined by order of the Federal Tax Service of Russia dated November 16, 2012 No. MMV-7-6/878@, and the procedure for filing is contained in another order of the Federal Tax Service of Russia dated January 18, 2013 No. MMV-7-6/20.

Application for simplified tax system: sample filling

The application for the simplified tax system is filled out according to the recommended form approved by the Federal Tax Service of Russia by order No. ММВ-7-3/829@ dated 02.11.2012. Due to the fact that such an appeal is submitted in a notification manner (if all conditions are met), it is called a notification.

The notification must reflect the name of the organization or the last name, first name, patronymic of the individual entrepreneur who is submitting the application and intends to switch to a simplified tax code, TIN, KPP (if any) of the taxpayer. It is necessary to indicate the date from which the simplified regime will apply. In addition, the application must display the taxpayer's contact information.

Also, when writing an application for simplification in 2018-2019, you must indicate:

• what object of taxation has been chosen (paragraph 2, clause 1, article 346.13 of the Tax Code of the Russian Federation);
• what is the amount of income for 9 months of the year in which the notification is written (the tax authority must make sure that the applicant’s income does not exceed the limit defined in paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation; in 2018-2019 this is 112.5 million rubles) ;
• what is the residual value of fixed assets owned by the taxpayer as of October 1 (it should not exceed 150 million rubles).

We present a sample application for the simplified tax system for 2018-2019:

Application for simplified taxation system: notes on the form

• Blank lines should be filled with a dash.
• Footnotes 1 and 2 mean that the information marked by them is not filled in by those taxpayers who have the corresponding taxpayer attribute code. Taxpayer attribute codes have the following meanings:

1 - organizations and individual entrepreneurs submitting an application simultaneously with a package of documents for registration.

2 - newly created organizations or registered individual entrepreneurs, as well as taxpayers who have lost the right to UTII.

3 - organizations and individual entrepreneurs that are switching from other taxation regimes. UTII is an exception.

• Footnote 3 means that from the date of registration, only newly created organizations and individual entrepreneurs can switch to the simplified tax system.
• Middle name is indicated if available.
• If the interests of the taxpayer are represented by another person when writing the notice, he must have a document confirming the authority of the representative.

Results

An application (notification) about switching to the simplified tax system is a fairly simple form of document. But it must be submitted within the period established by law in order to exercise your right to apply the special regime.

A notice of transition to the simplified tax system is a document that must be filled out and submitted to the Tax Inspectorate if you are an entrepreneur or the head of a small company and want to switch to the “simplified” system. First, check whether your company meets the conditions that the legislation imposes on taxpayers for the simplified tax system. If everything is in order, proceed to filling out the form in accordance with our recommendations (pay attention to the notification deadlines!).

To switch to the simplified tax system, a legal entity or individual entrepreneur submits to the Federal Tax Service inspectorate at the place of registration a notification according to the form No. 26.2-1 recommended by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@. We will look at a sample of filling out a notice of transition to the simplified tax system from 2019 in this article. You must submit it before December 31, 2019.

However, this still requires meeting a number of criteria.

If you are an individual entrepreneur and:

• the number of people working in the company is less than 100;
• you do not use the Unified Agricultural Tax;

You can safely switch to this special mode.

If you are the head of an organization and:

• your number of employees is less than 100;
• income for 9 months of 2019 will not exceed 112 million rubles when working on the simplified tax system (clause 2 Article 346.12 of the Tax Code of the Russian Federation);
• the residual value of fixed assets is less than 150 million rubles;
• the share of other companies in the authorized capital is less than 25%;
• the company has no branches;
• your activity does not relate to the financial sector (banks, insurers);
• earnings for last year amounted to less than 150 million rubles (clause 4 Art. 346.13 Tax Code of the Russian Federation),

you will be able to use the simplified tax system from 2019. To do this, you need to find out what form 26.2-1 is (you can download the 2019 form at the end of the article) and fill it out without errors.

How to receive a notification

The notification nature is a distinctive feature of the transition to the simplified tax system. But this does not mean that you need to receive a notification about the transition to the simplified tax system from the tax service. Quite the opposite: you inform the Federal Tax Service of your intention to use the simplified tax system in the next calendar year. Previously, there was a notification form about the possibility of using a simplified taxation system - this form served as a response to the taxpayer’s application. But it lost force back in 2002 by order of the Federal Tax Service of Russia N ММВ-7-3/182@. Now you don’t need to wait for permission from the tax authorities to use the “simplified” form. Send notification of the transition to the simplified tax system yourself. If for this you need a sample of filling out the notification of transition to the simplified tax system-2019 (form 26.2-1), it can be found at the end of the article.

There is also no need to confirm the right to use this regime. If you do not meet the conditions, this will become clear after the first report, and only then will you have to be financially responsible for the deception. The tax service has no reason to prohibit or allow the transition to a simplified system; its use is a voluntary right of taxpayers. In addition, the notification of the transition to the simplified tax system of form 26.2-1, which will be discussed in the article, has the nature of a recommendation. You can inform the Federal Tax Service of your intention to use the special regime in another, free form, but it is more convenient to use a ready-made one. Therefore, you can download the notification form for applying the simplified tax system in 2019 directly in this material.

Notice deadline

You can switch to a simplified tax system from the beginning of a new calendar year—the tax period. If you plan to use this system from 2019, have time to find a sample of filling out a notification about the transition to the simplified tax system from 2019 for individual entrepreneurs and legal entities, fill it out and send it to the territorial body of the Federal Tax Service before December 31, 2019. More precisely, until December 29 inclusive, since December 31 is a day off, Sunday. If you are late, you will have to postpone the transition to the simplified tax system for a year. prohibits the application of the regime to firms and entrepreneurs that have violated the deadline for submitting a document.

How to fill out a notice of transition to the simplified tax system 2019 (form 26.2-1): step-by-step instructions

The recommended form was introduced by order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@ “On approval of document forms for the application of the simplified taxation system.” Newly created companies and individual entrepreneurs submit a notification using the same form, only they attach documents for registration to it. Newly created enterprises have the right to inform the Federal Tax Service about the application of the simplified tax system within 30 days from the time they register.

This is what the blank form looks like:

Guidelines for completing Form 26.2-1

Let's look at how to fill out the form line by line. Let us note the differences that are important to take into account when entering data about organizations and individual entrepreneurs.

Step 1 - TIN and checkpoint

Enter the TIN in the line - the number is assigned when registering a company or individual entrepreneur. Entrepreneurs do not enter the checkpoint - the code for the reason for registration, since they simply do not receive it during registration. In this case, dashes are placed in the cells.

If the notification is submitted by an organization, the checkpoint must be affixed.

Step 2 - tax authority code

Each Federal Tax Service Inspectorate is assigned a code, which is indicated when submitting applications, reports, declarations and other papers. Firms and individual entrepreneurs submit forms to the inspectorate at the place of registration. If you don’t know the code, you can look it up on the Federal Tax Service website. Using the example of the code of the Interdistrict Inspectorate of the Federal Tax Service No. 16 for St. Petersburg.

Step 3 - taxpayer attribute code

At the bottom of the sheet is a list of numbers indicating the taxpayer’s characteristics:

• 1 is placed when submitting a notification by a newly created entity along with documents for registration;
• 2 - if a person is registered again after liquidation or closure;
• 3 - if an existing legal entity or individual entrepreneur switches to the simplified tax system from another regime.

Step 4 - company name or full name of the individual entrepreneur

The entrepreneur enters his full name and fills in the remaining cells with dashes.

If you are the head of a company, then enter the full name of the organization. Fill in the remaining cells with dashes.

Step 5 - the number in the line “switches to simplified mode” and the date of transition

Specify one of three values. Each number is deciphered below:

• 1 - for those who switch to the simplified tax system from other taxation regimes from the beginning of the calendar year. Don't forget to enter the year of transition;
• 2 - for those who register for the first time as an individual entrepreneur or legal entity;
• 3 - for those who stopped using UTII and switched to the simplified tax system not from the beginning of the year. Does not apply to all UTII payers. To switch from UTII to simplified taxation in the middle of the year, you need reasons. For example, stop activities that were subject to UTII and start running a different business.

Step 6 - object of taxation and year of notification

Enter the value corresponding to the selected taxation object:

• The simplified tax system “income” is taxed at a rate of 6% - expenses cannot be deducted from the tax base. Regions may lower interest rates starting from 2016. If you chose this type of object, put 1.
• The simplified tax system “income minus expenses” has a rate of 15%, which regions have the right to reduce to 5%. Expenses incurred are deducted from income. If the choice is “income minus expenses,” put 2.

Be sure to indicate the year in which you are submitting the notice.

Step 7 - income for 9 months

Enter the amount of income for 9 months of 2019; for an organization it cannot exceed 112,500,000 rubles for the right to apply the simplified system in the future period. This restriction does not apply to individual entrepreneurs.

Step 8 - residual value of the OS

The residual value of the organization's fixed assets as of October 1, 2019 cannot exceed 150,000,000 rubles. There are no restrictions for individual entrepreneurs.

Step 9 - Full name of the head of the company or representative

In the final part, indicate the full name of the head of the company or his representative, who has the right to sign papers by proxy. Don't forget to indicate by number who signs the form:

The entrepreneur does not need to write his last name in this line; put dashes.

Step 10 - phone number, date, signature

Please provide a contact number and the date the notification was submitted. The form must be signed by the entrepreneur, head of the company or representative of the taxpayer.

The rest of the form is filled out by the tax official. Form 26 2 1 (filling sample for individual entrepreneurs 2019 and legal entities) is drawn up in two copies. One is returned to the taxpayer with the signature and seal of the Federal Tax Service. This is confirmation that you have informed the tax authority of your intention to switch to a simplified tax system starting next year.