A USN certificate with a tax stamp contains information about which system a company or entrepreneur uses. You can take it without problems, if you carefully read all the nuances. To obtain such a certificate and seal, you need to write a letter to the Federal Tax Service with a request to provide you with confirmation of the simplified tax system from the tax office, and according to the Order of April 13, 2010 N MMV-7-3 / [email protected] ON APPROVAL OF FORMS OF DOCUMENTS FOR THE APPLICATION OF THE SIMPLIFIED TAXATION SYSTEM provides you with an Information Letter (FORM N 26.2-7), (Form 26.2-7 "Information Letter" (Appendix 7 to Order N ММВ-7-3 / [email protected]).

This is a new discharge model that has replaced the notification of the possibility of using the USNO<3>. The Federal Tax Service, in its clarifications, indicated that the provisions of Ch. 26.2 of the Tax Code of the Russian Federation do not provide for the adoption of any decisions by the IFTS on the application filed by the taxpayer.

In this regard, the Federal Tax Service has no reason to send you notifications about the possibility or impossibility of confirming the USNO (Letter of the Federal Tax Service of Russia dated December 4, 2009 N ШС-22-3 / [email protected]). So now, if a request is sent to the tax authority with proof of the fact that the simplified taxation system has been applied, the tax authorities, in response to the requested certificate, will issue information mail in the form 26.2-7, which will indicate when the application for the transition to this special regime was submitted, as well as the fact that the taxpayer submitted or failed to submit a declaration on single tax paid in connection with the application of the USNO.) The message will be received from the IFTS within 30 days in Moscow.

A tax certificate on the simplified tax system is guaranteed to our clients in the most minimum terms possible within the law.

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Sample form

Today, many entrepreneurs work on a simplified taxation system in Moscow. In this regard, when carrying out commercial activities, confirmation is often required, that is, a certificate of application of the simplified tax system from the tax for IP. For example, an entrepreneur outperforms a state corporation in quality. Then, when drawing up a contract, it is required to attach an extract from the USN. This document is obtained through the INFS by a standard appeal through a letter. However, not every individual entrepreneur has time to draw up such a letter in accordance with all legal rules, and a USN certificate is still necessary and it can be problematic to take it. Our company is ready to provide full support in obtaining this certificate without your participation. A tax certificate on the application of the simplified tax system will be made with the help of our specialists who will competently draw up applications and go through all the bureaucratic red tape for you. As a result, the client can receive a ready-made certificate of application of the simplified tax system, saving his precious time on the preparation of these formal appeals. Our firm employs exceptionally qualified specialists who have full knowledge of how to obtain documents from the tax authorities in Moscow. Your USN statement will be ready as soon as possible.

The following documents and regulations were used to answer the question:

• Tax Code of the Russian Federation (TC RF);
• Order of the Ministry of the Russian Federation on Taxes and Duties dated September 19, 2002 No. VG-3-22 / 495 “On Approval of Forms of Documents for the Application of the Simplified Taxation System”;
• Order of the Federal tax service dated April 13, 2010 No. ММВ-7-3/ [email protected]"On approval of forms of documents for the application of the simplified taxation system";
• Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ [email protected];
• Ruling of the Federal Arbitration Court of the Volga District dated August 9, 2011 in case No. A12-23585/2010.

Based on the information provided, we consider it necessary to report the following.

Current tax laws Russian Federation provides for several tax regimes. In addition to the general tax regime under which value added tax (VAT) and income tax are payable, there are other regimes. To special tax regimes include the taxation system for agricultural producers (single agricultural tax), the simplified taxation system, the taxation system in the form of a single tax on imputed income for certain types of activities, the taxation system for the implementation of production sharing agreements, patent system taxation.

In accordance with Art. 346.11. The Tax Code of the Russian Federation organizations and individual entrepreneurs applying the simplified taxation system do not pay VAT, except in cases specified in the law. Requirements for taxpayers and restrictions for taxpayers are established in Articles 346.12. and 346.13. NK RF.

In accordance with Art. 346.13. The Tax Code of the Russian Federation, the transition to a simplified taxation system is of a notification nature, which means that in order to switch to a simplified taxation system, an organization or an individual entrepreneur who has expressed such a desire and satisfies the requirements for switching to a simplified taxation system must notify the tax authority at the place of location of the organization or at the place of residence of the individual entrepreneur. No permission to apply the simplified taxation system is required. The tax inspectorate cannot refuse a taxpayer to switch to a simplified taxation system, as pointed out by the Federal Arbitration Court of the Volga District in its decision dated 08/09/2011 in case No. A12-23585 / 2010.

The recommended form of notification of the transition to a simplified taxation system was approved by order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3/ [email protected]"On approval of the forms of documents for the application of the simplified taxation system". This order also approved form No. 26.2-7 Information letter, in which the tax authority, in response to the taxpayer's request, reports whether or not the taxpayer filed an application for switching to the simplified taxation system or not, provided the taxpayer with tax declarations paid in connection with the application of the simplified system taxation or not. The taxpayer is not required to request, receive or have said letter. Sufficient confirmation that the taxpayer is on the simplified taxation system is the taxpayer's application for the transition to the simplified taxation system with the mark of the tax authority in acceptance or with the attachment of a postal document about sending a notification to the tax office. An information letter is only an additional confirmation of the fact that the taxpayer sent a notification to the inspection. Perhaps your counterparty is referring to this “certificate”.

The tax authority is also wrong in refusing to provide clarifications. According to Art. 21 of the Tax Code of the Russian Federation, the taxpayer has the right to receive free information from the tax authorities about the current legislation on taxes and fees, the current by-laws in this area, the right to explanations in the field of their rights and obligations and in the field of powers of tax authorities and officials. In accordance with Art. 32 Tax Code of the Russian Federation tax authorities are obliged to inform the taxpayer free of charge (including in writing) about various issues related to the current legislation on taxes and fees, the rights and obligations of the taxpayer, and the powers of the tax authorities. According to Art. 111 of the Tax Code of the Russian Federation, the implementation by an organization or individual entrepreneur written explanations of the tax authority excludes the liability of the taxpayer for tax offenses resulting from the execution of the explanations of the tax authority. The Ministry of Finance of the Russian Federation has also been given the right to explain tax legislation.

The tax authority is certainly not right in refusing to consult. The Tax Code provides taxpayers with the right to receive free explanations of tax legislation. This right is correlated with the obligation of the tax authorities to explain to taxpayers (citizens and organizations) the provisions of the legislation on taxes and fees, provide forms of declarations and explain the procedure for filling them out.

With regard to the documents that one counterparty must provide to another, the requirements of different participants in the economic turnover are completely different. Some require the submission of a minimum of documents, others make long lists, which include, among other things, non-existent documents. In the overwhelming majority of cases, it is impossible to induce the counterparty not to require any document and conclude an agreement and work without the specified document. Thus, in relations with counterparties, three ways are possible. The first is to provide all the documents requested by the counterparty, the second is to convince the counterparty to reduce the list of required documents by finding a consensus, the third way is to refuse to cooperate with such a counterparty.

In the case under consideration, it is necessary to clarify what exactly the counterparty means by “certificate”. If we are talking about an information letter from the tax authority, the link to the form of which is given above, i.e. about such a letter, in which the tax authority confirms that the taxpayer has submitted to the tax authority a notification of the transition to a simplified taxation system, then it may make sense to file a free-form request with the tax office for the issuance of such an information letter. If the counterparty firmly insists on presenting a notification about the possibility of applying the simplified taxation system, then it should be borne in mind that tax inspectorates previously issued notifications about the possibility of using the simplified taxation system No. No. VG-3-22/495 "On approval of the forms of documents for the application of the simplified taxation system", which was canceled by order of the Federal Tax Service dated April 13, 2010 No. ММВ-7-3/ [email protected]“On Approval of Forms of Documents for the Application of the Simplified Taxation System” (currently not valid) and since the adoption of the order indicated by the latter, notifications of the possibility of applying the simplified taxation system have not been issued by the tax authorities, t.to. not covered by current orders.

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

What is the General Taxation System (OSNO)

Tax legal relations on the territory of 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 tax regime was not selected by the entrepreneur during registration. Consequently, the application for the transition to the OSNO is not filled out.

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

• The absence of any restrictions (the number of employees, the amount of revenue, the value of property, etc.), in contrast to special regimes.
• If the activity is unprofitable, then income tax is not paid.
• The entrepreneur is not limited in the types of activities.

Cons of OSNO:

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

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 presenting tax for deduction. Firms operating under simplified regimes are exempt from paying VAT. Therefore, if after the transaction the company received documents indicating “excluding VAT”, then it has the right to request a certificate or a letter confirming the right not to allocate tax.

A sample certificate on the application of the general taxation system, like the form, is not only difficult to find, but simply impossible. For example, you can present a copy of the notification issued when switching to this mode. Nothing of the kind 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 taxation 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 allowable 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 to abandon the current taxation regime and switch to OSNO. This message is made according to the form 26.2-4.

Certificate of the general taxation system: sample

It is compiled in free form. The certificate must include: 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 is completed by the signature of the director with a transcript and an indication of the position.

Clarifying nuances

As practice shows, for greater persuasiveness when compiling a certificate, the following requirements must be met:

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

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

We apply for a certificate to 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 of May 2, 2006 “On the procedure for considering applications ...”;
• No. 8-FZ of 09.02.2009 "On providing access ...".

As well as the Tax Code, sub. 4 paragraph 1 of article 32.

In general, the 59th Federal Law regulates the consideration of applications to the tax authority. That is, before receiving a certificate on the application of the general taxation system in the Federal Tax Service, it is necessary to draw up an application in which it is necessary to indicate:

• Name of the addressee organization.
• Name (or full surname, name and patronymic) of the requester.
• Address for receiving a response.

A signed appeal must be mandatory - this is important for identifying the applicant. Article 12 federal law No. 59 regulates the period for consideration of the submitted appeal by thirty calendar days.

Confirmation of transition to OSNO

There is an opinion that a certificate of 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 special cases stipulated by the Tax Code (importation of goods into the country, etc.). At the same time, the same code states that for any type of activity, OSNO cannot be applied only to those who have a referral using the simplified tax system, and other organizations using the UAT, UTII and PSN have the right to combine them with the main regime.

If a counterparty operating in a special mode for any reason switches to the main one, 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 transfer.
• It is deregistered (if PSN or UTII was used). When a patent is closed (clause 4, articles 346.45 of the Tax Code), a notification is not issued. But upon transition from the body, it issues a paper notifying about deregistration (paragraph 3, articles 346.28 of the Tax Code). The form of the document (1-5-Accounting) is regulated by order No. YaK-7-6 / [email protected] dated 11.08.2011.

It should be noted here that providing a copy of the described notice does not guarantee the transition of the counterparty to the 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 form itself 1-5-Accounting there is no indication of which system the applicant is switching to.

How to get a certificate, bypassing the counterparty

If the need for a certificate on the general taxation system (the sample is posted above) is quite acute, as happens, for example, with budgetary organizations with a large number of higher authorities, is it possible to get a certificate from the IFTS without contacting the counterparty? The question is moot.

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 the Tax Administration, but the tax authorities do not support this idea, fearing a possible mass appeal. The main fiscal body argues its position with the Administrative Regulations of the Federal Tax Service No. 99 dated 02.07.2012, paragraph 17. It says that the tax authorities do not have the right to assess any circumstances or events from the point of view of law. That is, a direct question about whether the entrepreneur properly or improperly fulfills the obligations to pay taxes is impossible. Although there are forms of appeal to the Federal Tax Service, to which they are required to respond.

Here's what the Tax Code "thinks" about it

Perhaps the answer to this question will be a tax secret. It includes any information, except for violations of tax rules and regulations (Article 102 of the Tax Code of the Russian Federation, Art. 1, subparagraph 3) and special regimes used by organizations (Article 102 of the Tax Code of the Russian Federation, Art. 1, subparagraph 7).

Therefore, by virtue of law, the tax authority is obliged to respond to the counterparty by providing the necessary information. And already according to the received answer, we can conclude that the counterparty uses the general taxation system (OSNO).

Position of the Ministry of Finance

On the definition of the Supreme Arbitration Court of Russia, the Ministry of Finance pointed out that information on the execution by organizations and individuals their tax obligations. Therefore, such requests should not be left unanswered by the tax authorities.

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

• On bringing the counterparty to tax liability.
• On the use of OSNO by the counterparty.
• On the use of special regimes.

Passed the declaration on the USN. We were sent a demand with the provision of explanations and with the provision of an application for the transition to the simplified tax system. We cannot find the application. How can we prove this?

Question: In 2016, we submitted a declaration on the simplified tax system, in 2017 we also passed the simplified tax system. We were sent a demand with the provision of explanations and with the provision of an application for the transition to the simplified tax system. We cannot find the application. How can we prove this? Can the adoption of the IFN declaration on the simplified tax system for 2016 be a confirmation?

Answer: Documents confirming the right of your organization to apply the simplified tax system may be a notification of the transition to the simplified tax system in the form No. tax office that your organization applies the simplified tax system, in the form No. 26.2-7. The fact that the inspection adopted declarations on the simplified tax system in 2016 does not confirm the right of your organization to apply the simplified tax system.

If you cannot find a notice of the transition to the simplified tax system, send a written request in any form to your tax office to receive an information letter in the form No. 26.2-7. If the inspectorate does not provide this letter to you, citing the fact that you did not submit notifications of the transition to the simplified tax system, unfortunately, you will not be able to prove your right to apply the simplified tax system.

Rationale

How to start using simplification

How to notify the tax office about the start of simplified taxation

You need to notify the tax office at the location of the organization () about the transition to simplified taxation. Make a notification in the form No. 26.2-1, which is recommended by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3 / 829 or in in electronic format in accordance with the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/878.

By general rule The notice must include:

1) the chosen object of taxation;

2) residual value of fixed assets (if available);

3) the amount of income as of October 1 of the year preceding the year in which simplified taxation began (if data are available).

This procedure is provided for in Article 346.13 of the Tax Code of the Russian Federation.

Attention: if an organization or individual entrepreneur did not file a notice of the transition to a simplified system on time, the special regime cannot be applied

If the notice of the transition to the simplified system was sent later than the deadlines, the inspection will report a violation. But, even if there is no such message, it is impossible to apply the simplified system (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation). The tax office can even accept payments and declarations under the simplified tax system. This does not mean that you have the right to special treatment. Then, in any case, the inspectors will recalculate taxes according to the general taxation system for the entire period.

Judges support the tax. For example, the ruling of the Supreme Court of the Russian Federation of September 29, 2017 No. 309-KG17-13365, the decision of the Arbitration Court of the Ural District of June 2, 2017 No. Ф09-2500 / 17. To be on the safe side, send a notification via TCS or require that you mark the receipt of the notification on your copy and keep it while you apply the simplification.

H Does an organization (autonomous institution) need to receive confirmation from the tax inspectorate that it has the right to apply simplified taxation

No, it doesn `t need. But this may be necessary if the counterparty asks to confirm your right to a special regime. In this case, request an information letter from the IFTS in the form No. 26.2-7.

The Tax Code of the Russian Federation does not require () to receive documents from the inspection that confirm that you have the right to simplified taxation. The transition to a simplified system is notifying, not permissive (letters of the Federal Tax Service of Russia dated December 4, 2009 No. ШС-22-3 / 915, dated September 21, 2009 No. ШС-22-3 / 730). Therefore, by submitting a notice within the prescribed period, start applying the special regime from the moment specified in the notice (if all the necessary conditions for its application are met).

Inspectors issue an information letter upon written request. There is no special form for such a request, so make it in any form (see sample sample).

In the request, indicate the name of your company, its TIN and KPP. Refer to the Tax Code of the Russian Federation, which obliges inspectors to inform companies free of charge. You can also specify how exactly you want to receive a response: in person or by mail. The inspectorate will not send a response to the TCS, since the electronic format for this form has not been approved.