What documents need to be submitted to the tax office to switch to simplified taxation?

Advantages of switching to simplified tax system

For small enterprises, the use of “simplified” is, as a rule, quite profitable. There are several reasons for this.

1. The tax burden under this special regime is very gentle. After all, the company does not need to transfer such (unaffordable for many) budget payments as profit tax, VAT and property tax (however, there are certain exceptions - see paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation).
2. The ability to choose the object of taxation (“income” or “income minus expenses”), which allows the company to adapt the fiscal burden to the indicators of its business activities. Moreover, if the company made a mistake in its choice, the object of taxation can then be changed (from the beginning of the new calendar year).
3. Not so high tax rates (6 and 15 percent), which regional authorities can also lower (Article 346.20 of the Tax Code of the Russian Federation). It must be said that many subjects of the Russian Federation actively use this right (for example, in the capital, a 10 percent rate is provided for a number of “income-expenditure” simplifications - Moscow Law No. 41 dated October 7, 2009).
4. The cost of fixed assets and intangible assets acquired during the period of application of the simplified tax system is included in expenses during the year (clauses 1 and 2 of clause 3 of Article 346.16 of the Code, letter of the Ministry of Finance of the Russian Federation dated June 14, 2017 No. 03-11-11/36922). That is, much faster than in the general mode.
5. Tax accounting of a company using the simplified tax system is carried out in a book of income and expenses, which is quite simple to fill out and does not have to be certified by the Federal Tax Service. And the declaration is presented as “simplified” only based on the results of the tax period (that is, the calendar year), which also cannot but arouse interest.

Let's talk about how to competently switch to the simplified tax system and what nuances should be kept in mind.

Where to submit a notification to the simplified tax system

An entrepreneur who has chosen a simplified taxation system will submit a declaration and pay a single tax to the inspectorate at the place of his registration. However, documents for registration of individual entrepreneurs are submitted to a special registration authority. For example, in St. Petersburg this is only the 15th Federal Tax Service.

Prepare a simplified taxation system declaration online

At the same time, in paragraph 1 of Article 346.13 of the Tax Code of the Russian Federation there is an indication that a notification on the simplified tax system must be submitted to the tax office at the place where the individual entrepreneur is registered. And this is the Federal Tax Service according to his registration.

In practice, almost all registration inspectorates accept a simplified notification and transmit it to the Federal Tax Service at the place of registration. But if the application is refused, it’s okay, there are still 30 days left after registration of the individual entrepreneur. In this case, the initial notification must be changed to indicate the taxpayer’s identification with code “2”.

How to make sure that an entrepreneur is really registered as a payer of the simplified tax system? The tax office does not issue any confirmation of the transition to a simplified regime. Proof that the individual entrepreneur submitted a notification about the choice of a simplified version will be a second copy with a mark from the Federal Tax Service. It must be preserved.

Another option is to contact your tax office with a free-form application with a request to confirm the submission of the application. In response, the Federal Tax Service must send an information letter in form No. 26.2-7.

Limits and conditions for applying the simplified tax system

First, you need to understand whether the company can, in principle, switch to a simplified regime next year.
Thus, the company’s income for 9 months of 2022 (excluding VAT) should not exceed 112.5 million rubles (clause 2 of Article 346.12 of the Tax Code of the Russian Federation).

One more threshold value must be observed: the accounting residual value of fixed assets as of January 1, 2020 should be no more than 150 million rubles. It is interesting that in this case we are talking only about those fixed assets that are subject to depreciation and are recognized as depreciable property in accordance with Chapter. 25 of the Tax Code of the Russian Federation (clause 16, clause 3, article 346.12 of the Code). That is, for example, land and other environmental management objects, objects of unfinished capital construction are not taken into account (Article 256 of the Tax Code of the Russian Federation).

Please note: exceeding the 150 million limit as of October 1 or the date of filing the notification is not an obstacle to the transition to the “simplified” system. The main thing is that the residual value of fixed assets does not exceed the legally established standard starting from 01/01/2020.

The general conditions for using the simplified version must also be met. Namely, the enterprise should not have branches, the average number of its employees should not exceed 100 people, and the maximum share of other companies in the authorized capital should be 25 percent. In addition, banks, insurers, non-state pension funds, pawnshops, government and budget institutions, as well as a number of other organizations are not entitled to operate on the simplified tax system.

We notify tax authorities

To switch to the simplified tax system starting next year, an organization must submit a notification to the Federal Tax Service at its location no later than December 31 of the current year.
It is necessary to report a change in the special regime, since companies that did not promptly notify the tax authorities about the transition to the “simplified system” do not have the right to apply it (clause 19, paragraph 3, article 346.12 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated February 13, 2013 No. 03-11- 11/66). The justice of this is illustrated by the latest verdict of the highest arbitrators - Ruling of the Supreme Court of the Russian Federation of September 29, 2017 No. 309-KG17-13365. Let's look at it in a little more detail.

A citizen who registered as an individual entrepreneur conscientiously applied the simplified tax system: submitted a declaration and transferred the tax to the budget. However, in the middle of the year, the fiscal authorities demanded a VAT return from him, and until it was submitted, they blocked the businessman’s bank account. The reason is that the individual entrepreneur did not submit a notification about the transition to the special regime before December 31 of the previous year, therefore, he does not have the right to the “simplified” regime.

It is interesting that the court of first instance supported the entrepreneur, pointing out that he actually applied the simplified tax system in the absence of objections from inspectors, which means that the requirement to work under the general regime is illegal. However, all subsequent authorities, including the RF Armed Forces, sided with the controllers, referring to the clear prescription of the norm of paragraphs. 19 clause 3 art. 346.12 of the Code. The same fact that a businessman submitted a simplified taxation system declaration, and the inspection accepted it, without any comments, does not indicate approval of the use of the “simplified tax” by the fiscal authorities. After all, the Federal Tax Service does not have the right to refuse to accept a declaration submitted by the payer (Article 80 of the Tax Code of the Russian Federation).

A similar point of view was expressed by the RF Supreme Court earlier (Determination No. 307-KG16-11322 dated September 20, 2016). The AS of the Moscow District also agrees with her (resolutions dated May 2, 2017 No. F05-3020/2017, dated April 27, 2016 No. F05-4624/2016). Detailed arguments in favor of the considered position can also be found in the Resolution of the AS of the West Siberian District dated December 10, 2014 No. F04-11632/2014.

It is important that in this case there is no need to submit other documents to the inspectorate besides the notification. The auditors also do not have the right to demand any additional information from the organization.

And one more thing - enterprises already operating under the simplified regime do not need to notify tax authorities about continuing to use it next year. This is exactly what the servants of Themis believe (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 19, 2007, September 24, 2007 No. KA-A40/9540-07).

Please note that the transition to the simplified tax system during the year is impossible, including due to the emergence of new types of business activities for the company.

Employ employees

Within 30 days after concluding the first contract with an employee, you must notify the Social Insurance Fund about the status of the employer. From January 1, 2017, there is no need to register with the Pension Fund.

There is no limit on the number of employees, but some tax regimes impose certain limits on the number of people on staff. If you exceed them, you may lose the right to apply the tax regime. The limit for simplified taxation system and UTII is 100 employees, for PSN - 15 employees.

To officially register individual entrepreneurs you need:

• draw up a staffing schedule;
• conclude an employment contract with each employee;
• issue orders on the hiring of each employee;
• start personal affairs;
• submit data on employees to the Social Insurance Fund and the Pension Fund of the Russian Federation.

An entrepreneur can submit documents to the territorial department of the FSS in the department itself, by mail, electronically or through the MFC. The package of documents includes:

• application for registration as an insurer (form approved by Order of the Federal Insurance Service of the Russian Federation dated April 22, 2019 No. 215);
• copies of work books or employment contracts;
• identification document;
• TIN;
• USRIP record sheet.

To submit documents through the Unified Portal of the Social Insurance Fund or the State Services portal, an enhanced qualified electronic signature is required.

How to submit a notification to the Federal Tax Service

The notification can be submitted to the inspectorate (either or):

• on paper (the recommended form is approved by Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3/ [email protected] ). Let us note that the company has the right to submit a notification in any form, taking into account the requirements of Art. Code 346.13;
• in electronic form (format approved by Order of the Federal Tax Service of the Russian Federation dated November 16, 2012 No. ММВ-7-6/ [email protected] ).

Let us pay attention to some features of filling out the notification form recommended by the fiscal authorities by an organization switching to the simplified tax system from the general tax regime. In the “Taxpayer Identification” field, enter “3”, and in the line “Switches to a simplified taxation system” - “1”. And do not forget that the amount of income for 9 months of this year is shown without VAT.

A dash is placed in empty lines of the notification.
The document is signed by the head of the company and certified by its seal (if any). In general, the form, consisting of only one page, is quite easy to fill out. There shouldn't be any difficulties with it.

The notification can be submitted to the Federal Tax Service in person, through an authorized representative, or sent by registered mail. In the first and second cases, the filing date will be the day the document is received by the secretariat or inspection office. In the latter - the day indicated on the postmark.

Please note that if the notification is submitted through a representative of the company, its lower field reflects the name of the document confirming the authority of this person. This document (a copy of it) should be attached to the notification.

Application form for “simplified” for individual entrepreneurs

Form No. 26.2-1 “Notification of transition to the simplified tax system” was approved by order of the Federal Tax Service No. MMV-7-3 / [email protected] dated November 2, 2012 (Appendix No. 1). It can be submitted either electronically or on paper (the electronic format was approved by Order of the Federal Tax Service No. ММВ-7-6/878 dated November 16, 2012).

You can download the application for a “simplified” individual entrepreneur (form) at the end of the article. The notification form consists of only one page and does not cause difficulties in registration. All necessary explanations about the filling procedure are given in the corresponding footnotes to the fields of the document.

Which object to choose

The notification must indicate the selected object of taxation, the residual value of the fixed assets and the amount of income as of October 1, 2022.
Selecting a taxable object is the most important procedure for an organization. As a rule, the “income” object is more profitable if the company’s expenses are not so significant. If the costs are significant and at the same time it will be possible to reduce the base for the simplified tax system (remember that the list of “simplified” expenses is closed - Article 346.16 of the Tax Code of the Russian Federation), then it is more profitable to use the “income-expense simplification”.

The approximate benefit can be calculated by comparing the tax bases and rates of two simplified taxation system objects, from which it follows: if a company’s expenses are less than 60 percent of its income, it is better to choose the “income” object. If more, then there is an alternative option.

However, for a more accurate calculation, a number of other factors should be taken into account, including what single tax rates are set for 2022, depending on the type of activity and category of taxpayer in your region. And only after a detailed analysis, record your choice in a notification.

What if the notification has already been submitted, but a little later the company decides to change the initially selected object of taxation? Then the company can (up to the above-mentioned deadline) submit to the Federal Tax Service a new notification with a different object of taxation, attaching a letter stating that the original one is canceled (letters of the Ministry of Finance of the Russian Federation dated October 14, 2015 No. 03-11-11/58878 and dated January 16, 2015 No. 03-11-06/2/813). If the deadline is missed, then the company will be able to change the object only from the beginning of the new tax period, that is, from 2022. It will not be possible to do this during 2022 (clause 2 of Article 346.14 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation for Moscow dated 05/07/2009 No. 20-18/2/ [email protected] ).
In practice, there are cases when an organization actually applies a taxation object that is not specified in the notification. The Federal Tax Service will probably consider this unlawful and will recalculate the company’s tax liabilities with all the ensuing consequences. And the judges will most likely agree with the fiscals. For example, in the Resolution of the Sixth AAS dated 01.10.2014 No. 06AP-5107/2014 it is noted: the transition to a simplified regime, the choice of an object of taxation, despite its voluntary nature, is carried out by the payer not arbitrarily, but in compliance with the conditions and procedures clearly specified in Chapter. 26.2 Tax Code of the Russian Federation. And if an organization, in violation of the established procedure, actually changed the simplified tax system object, it will have to answer for it.

Should I expect a reaction from inspectors?

The transition to the simplified tax system is of a notification nature.
And they do not issue any special permission to use fiscal taxes. Therefore, an organization (IP) can conduct activities without receiving confirmation from the Federal Tax Service on the application of the simplified tax system (letter of the Ministry of Finance of the Russian Federation dated February 16, 2016 No. 03-11-11/8396). At the same time, the taxpayer has the right at any time to send a request to his inspectorate to confirm the fact of his application of the simplified special regime. The recommended request form can be found in Appendix No. 6 to the Administrative Regulations, which was approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2012 No. 99n. However, the request can also be made in any form.

The Federal Tax Service, in accordance with clause 93 of the Administrative Regulations, within 30 calendar days from the date of registration of the request, must send the payer an information letter in form 26.2-7 (approved by Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3 / [email protected] ) . It also includes the date the payer submitted the notice of transition to the “simplified system” to the inspectorate - but nothing more.

Thus, all responsibility for compliance with the criteria necessary both for the transition to this special regime and for its further application lies entirely with the organization itself.

An independent reaction should be expected from inspectors only in one case: if the company violates the deadline for submitting a notification. Then officials will send a message to the enterprise in form 26.2-5 (approved by Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3 / [email protected] ), meaning that it is impossible to use the “simplified approach”.

In what cases is a notice of transition to a simplified tax system submitted?

Business entities have the right to independently choose the taxation regime.
The transition to another system is made voluntarily once a year. If the company meets the requirements listed in Art. 346.12 of the Tax Code of the Russian Federation, and wants to switch to the special regime from next year, she can submit to the tax authorities a notification about the transition to the simplified tax system before December 31 of the current year. Newly created enterprises should decide on the choice of a simplified taxation system no later than 30 days from the date of registration.

Read about the transition to a simplified system, including the deadlines for submitting notifications, in this section.

We wanted to switch to the simplified tax system, but then changed our minds...

It happens that an organization that has expressed a desire to switch to the “simplified” system from next year and has submitted a notification to the Federal Tax Service, for some reason changes its mind and decides to remain in the general tax regime.
What should you do in such a situation? According to officials, the organization is obliged to notify fiscal officials of its new decision before January 15 of the year from which it was planned to apply the simplified tax system. A similar conclusion was made on the basis of clause 6 of Art. 346.13 of the Tax Code of the Russian Federation, despite the fact that this norm refers to payers who are already working under the “simplified tax system” and who want to switch to a different taxation regime from the beginning of the calendar year. So, if the company does not do this, it, according to the departments, will not be able to apply the OSN in 2022 (letter of the Ministry of Finance of the Russian Federation dated May 30, 2007 No. 03-11-02/154, sent for information and use in work by letter of the Federal Tax Service of the Russian Federation dated June 27 .2007 No. ХС-6-02/ [email protected] ).

However, the servants of Themis do not support officials in this matter. Take, for example, the Resolution of the AS of the West Siberian District dated 05/06/2016 No. Ф04-1942/2016, which states: the taxpayer has the right to independently, in the absence of approval from the Federal Tax Service, change his decision and remain on the OSN, regardless of the reason, before the application of the simplified tax system begins. . The determining factor is the actual conduct of activities in accordance with the tax regime chosen from the beginning of the year.

In the Resolution of the FAS of the East Siberian District dated November 3, 2010 No. A33-2847/2010, the judges also emphasized: it is of legal significance that the taxpayer, having notified the inspectorate about the transition to the simplified tax system, did not begin to apply it, in fact working under the general tax regime, that is abandoned the “simplified” approach before using it. This approach is also shared by the Federal Antimonopoly Service of the North Caucasus District, which noted that only companies and entrepreneurs who have notified the Federal Tax Service about this and have actually switched to this tax regime are considered to have switched to the simplified tax system (Resolution dated March 14, 2014 No. A53-10176/2013).

However, in order to avoid unnecessary disputes with fiscal authorities, we advise you to notify them of a change in your initial decision. Fortunately, this is not a labor-intensive task, and can save a lot of time and nerves.

How can an organization switch to the simplified tax system next year?

To start applying the simplified tax system, an entrepreneur or organization must submit a corresponding notification to the tax authority

. Moreover, it does not matter whether a new company plans to use the simplified tax system or an existing one.

The form of notification of the transition to the simplified tax system was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ [email protected] The notification indicates:

1. TIN and checkpoint of the organization (for individual entrepreneurs only TIN);
2. tax authority code;
3. taxpayer identification;
4. name of the enterprise or full name of the individual entrepreneur;
5. date of transition to the simplified tax system;
6. object of taxation;
7. year of notification;
8. amount of income for 9 months (if any);
9. residual value of fixed assets (if any);
10. Full name of the organization representative and contact number;
11. date and signature.

In addition, the notification is stamped

organization, if any.

A sample of filling out a notice of transition to the simplified tax system is taken from the ConsultantPlus ATP

You can find the notification form at

link.

Notification of the transition to the simplified tax system must be submitted to the tax authority before January 31 of the year preceding the year of transition

to a new tax system. That is, if an enterprise wants to apply the simplified tax system from 2022, then the application for the transition must be submitted before December 31, 2022.

If an organization sends a notification by a valuable letter with a description of the attachment via Russian Post, then the date of submission of the document is the date of dispatch (the date reflected on the postal stamp). That is, it does not matter when the tax specialist receives the notification, the main thing is the date the letter was sent.

But you don’t have the whole year to submit an application; you can submit such an application on any day, only starting from October 1, 2022 until the end of the year.

An exception is made for those who have just registered. If a newly registered organization or individual entrepreneur wants to switch to the simplified tax system from the date of registration

, then you can do this:

1. when registering an LLC or individual entrepreneur;
2. within 30 days after registration of a legal entity.

The notification form is the same as for existing companies. Only newly registered persons put dashes in the fields in the notification:

1. amount of income for 9 months;
2. residual value of fixed assets.

It is worth noting that simplifiers do not have the right to change the object of taxation during the year. That is, if a company in 2022 applied the simplified tax system “Income”, and in 2022 wants to switch to “Income minus expenses”, then it must also submit a notification about the transition to the simplified tax system, choosing another object of taxation, in the same way before December 31, 2022

.

Please note that the tax service does not issue any official confirmation that the company has switched to the simplified tax system. Federal Tax Service specialists only check that the conditions for the transition to simplified tax compliance are met.