When you need to confirm the use of the simplified tax system
For all organizations and entrepreneurs, one regime is set by default - OSNO, or the general taxation system.
When a taxpayer registers a legal entity or individual entrepreneur, he automatically falls under OSNO. To switch to a simplified taxation system, you must submit a special application 26.2-1. According to the rules, KND form 11550001 (application 26.2-1) is prepared in three copies: one for the tax office, the rest with marks from the Federal Tax Service are returned to the applicant. But sometimes taxpayers submit only one form, and they do not have any evidence of application of the simplified tax system.
In some cases, suppliers will need to confirm that they operate under a simplified tax system. Suppliers on the simplified tax system have the right to participate in procurement on an equal basis with other organizations (clause 4 of article 3 of 44-FZ). There are no exceptions for them as VAT non-payers - the contract price is not reduced. The customer is obliged to calculate the NMCC in such a way that it takes into account all pricing factors, including tax levies (letter of the Ministry of Finance No. 24-01-07/34829 dated May 15, 2019). The contract is concluded according to the requirements of the notice and the supplier’s proposals - at the price offered by the contractor. The price is fixed and does not change during the execution of the contract. The customer pays for goods, works and services at the winning price, regardless of the tax system used by the contractor.
According to 44-FZ, customers do not include information about the applied tax regime in the list of mandatory procurement documents. Suppliers provide supporting documentation upon request. But in procurement under 223-FZ the situation is different. If the customer has included such a condition in the procurement documentation, the supplier is obliged to confirm the applicable tax regime. The contractor attaches a supporting document to the application: application 26.2-1 with a mark from the Federal Tax Service or confirmation of the application of the simplified tax system from the territorial inspection.
Content of the letter
A request to the tax service can be made in any form.
There is a list of certain details:
- Full name of the organization (full name of the individual).
- TIN (for organizations).
- Signature of the head of the organization (individual).
- Seal of the organization.
In your request you can specify:
- 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.
- 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 the provision of information here, and from this article you will learn about the specifics of filing a request to the Federal Tax Service about the absence of debt.
What will the tax office answer?
The Federal Tax Service will confirm the transition to simplified taxation in a response document within 30 days. The confirmation is drawn up according to the unified form 26.2-7 (approved by order of the Federal Tax Service No. ММВ-7-3/ dated 02.11.2012). In the response letter, the Federal Tax Service confirms the transition of an organization or individual entrepreneur to a simplified taxation system, indicating the date of receipt of the application for the transition and the date of filing the tax return of the simplified tax system.
If the customer has requested confirmation of the application of the simplified taxation system in the notice, the supplier has the right to provide a copy of this letter as part of the application as a document of compliance.
Information letter on the use of the simplified tax system
Home » Obtaining certificates, statements, etc. in the Federal Tax Service, Funds, Rosstat » Information letter on the application of the simplified tax system
Simplified Taxation System (STS) is a special type of tax regime aimed at reducing the tax burden in small businesses and facilitating accounting.
Conditions required to switch to a simplified taxation scheme:
- the average number of employees in an organization or individual entrepreneur for a tax (reporting) period, determined in the manner established by Rosstat, should not exceed 100 people;
- based on the results of 9 months of the year in which the application for transition to the simplified tax system is submitted, income from sales, determined in accordance with Article 248 of the Tax Code of the Russian Federation, is no more than 45 million rubles
Content
Currently, instead of providing notification of the possibility of applying the simplified tax system, provision is made for issuing an information letter to the taxpayer (upon request to the tax authority).
According to the Tax Code of the Russian Federation (clause 1 of Article 346.13), before switching to the application of a simplified taxation system, individual entrepreneurs and organizations are required to submit a corresponding application to the tax authority at their place of residence.
How we do it (main stages of service provision)
- sending a request by the taxpayer to the tax authority with a request to confirm the fact of application of the simplified taxation system;
- receipt by the taxpayer from the tax authority of an information letter indicating the date of the taxpayer’s transition to the specified taxation system, as well as information on the facts of the submission of the relevant tax returns.
The form of the information letter on the application of the simplified tax system was approved by Order of the Federal Tax Service dated April 13, 2010 N ММВ-7-3/ [email protected]
Result
Documents confirming the status of a taxpayer applying the simplified taxation system may be:
- information mail;
- a certified copy of the information letter;
- a copy of the title page of the tax return for the tax paid in connection with the application of the simplified taxation system.
It is not at all necessary to receive a notification about the possibility of using the simplified tax system from the tax office. It is enough to simply inform the Federal Tax Service about your transition to the simplified tax system. But from the tax office you can receive an information letter (form No. 26.2-7) confirming the fact of application of the special regime in the form of the simplified tax system. To do this, a written request in any form is sent to the inspection. The tax office will provide an information letter within 30 calendar days after submitting the request.
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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 you submit the application 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.
Free form notification
You can inform your counterparty of your right to work without VAT in free form. To do this, on behalf of the company or individual entrepreneur, a letter is drawn up about the application of the simplified procedure with a seal (if there is one) and a signature.
This option is not suitable for everyone, since some organizations fundamentally insist on providing official documents from the Federal Tax Service.
The last option by which you can confirm your right to use the simplified tax system is a copy of the title page of the tax return under the simplified tax system with a mark on its acceptance by the tax inspectorate.
I am an individual entrepreneur and am not a VAT payer. I work according to the simplified tax system. But the customer demands from me an official letter from the Federal Tax Service stating that I am exempt from paying VAT. The fact is that the Federal Tax Service takes a long time to complete this letter. Is there any way to do without it to conclude a contract?
By and large, it is possible to conclude an agreement without such confirmation. It’s just that, apparently, your customer wants to reliably understand the conditions regarding the formation of the contract price. In fact, it is enough to write everything directly in the contract.
The reasons for the desire to check the counterparty are clear: for example, an incorrect statement of the terms of the contract price can lead the customer to unnecessary expenses in the amount of VAT.
When you notified the Federal Tax Service about the application of the simplified tax system, you should have been given a letter confirming that you notified about the application of the simplified tax system. Do you have this? If not, then, of course, you need to request it from the Federal Tax Service.
In order not to wait a month for the required letter from the Federal Tax Service, you can invite the customer to familiarize yourself with your tax return for the previous period or show the notification itself that you sent to the Federal Tax Service.
If the customer is not satisfied with this and decides not to enter into a contract, that is his right. But it is important to understand that the law does not provide for any requirement regarding the mandatory provision of such documents confirming the application of the simplified tax system from the Federal Tax Service. Also, the law does not give the Federal Tax Service the right to authorize or not to authorize the use of the simplified tax system. Therefore, the Federal Tax Service in the information letter only reports that the individual entrepreneur or legal entity has notified of its decision to apply the simplified tax system.
Try to talk to the customer from these positions and convince him to either wait or enter into an agreement without a letter from the Federal Tax Service.
In some circumstances, a company may require a certificate of the applicable taxation system and whether the company is a VAT payer. How to draw up this certificate and what information should it contain?
Court decisions
The case was heard first in the regional arbitration court, then in the Nineteenth Arbitration Court of Appeal, and finally in the Arbitration Court of the Central District.
The court looked at the registration logs from the tax office and was convinced that no application had been received from the individual entrepreneur. But at the same time, the court decided that the tax authorities could not assess taxes and fines. The judges were guided by the following things:
- the rules for the transition to simplified taxation, which are established by Article 366.13 of the Tax Code;
- the registration log provided by the tax authorities as evidence;
- actions of the tax service, which did not say anything to the taxpayer.
The Tax Code says that the simplified tax cannot be used if you did not submit your application for the transfer on time. And according to the plaintiff, he submitted the application when he registered as an individual entrepreneur, which means that the deadlines were not violated.
The fact that there is no application in the registration log does not mean that the application was not submitted. The logic is something like this. The taxpayer does not sign the journal, which means that the journal cannot be evidence that he did not file an application.
And most importantly, the actions of the tax authorities. For several years, the inspectorate accepted advance payments, taxes and simplified declarations and did not object. She did not send a refusal to switch to the simplified tax system and did not say that the notification was submitted at the wrong time. And in 2021, the inspectorate itself sent a demand to pay taxes according to the simplified tax system.
Therefore, in fact, the tax office acted as if the individual entrepreneur was legally under simplified status and did not make any claims. This means that the tax office cannot claim that the individual entrepreneur did not have the right to work on the simplified tax system.
Example letter
In order to provide more powerful evidence of his status on the simplified tax system, a simplified person can accompany a copy of the entire information letter or the title page of the declaration with a simple letter about the application of the simplified tax system. For a counterparty, a sample may look like this:
Limited Liability Company "Guru" (LLC "Guru") INN 7719124578 / KPP 771901001 299040, Moscow, st. Radio, 14, building 6 We hereby notify you that Guru LLC has been applying a simplified taxation system in accordance with Chapter 26.2 of the Tax Code from January 1, 2021, which is confirmed by a copy of the information letter of the Federal Tax Service of Russia No. 19 for Moscow dated March 24, 2017 No. 4115. General Director Krasnov /Krasnov V.V./ Chief Accountant Tsurman /Tsurman O.V./
Also see “Changes to the simplified tax system from 2021: what an accountant needs to know.”
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Why you may need a certificate of a reconciled tax system
A certificate of the applicable taxation system is required to confirm the company’s right to work with or without VAT. It allows other organizations to verify whether they can accept VAT as a deduction after paying for goods and services.
It is worth noting that tax legislation does not contain specific requirements for this certificate and, in general, does not assign the taxpayer an obligation to present it at anyone’s request.
Authorized authorities (for example, the prosecutor's office or extra-budgetary funds), if necessary, can obtain such information directly from the Tax Inspectorate.
If you want to find out how to solve your particular problem in 2021, please contact us through the online consultant form or call:
Ways to pick up a completed certificate
The completed document can be obtained:
- 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. - By mail . In the case where the applicant in the request indicated the method of receipt “by mail”.
- Electronic . When sending a request via telecommunication channels.
We recommend that you look at our other articles on how to write a letter requesting the provision of documents, the status of settlements and to obtain a reconciliation report with a counterparty (in the Social Insurance Fund), for reconciliation with the tax office, checking sick leave, to the bank for the provision of information, and also how to write document in English.
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.
