Requirements
The application must comply with these standards:
- The information presented in the paper must be truthful. The accuracy of the figures should be double-checked. In particular, you need to correctly indicate the codes of regions and actions.
- The application must have a header. In it you need to enter the details of the tax office, which is the recipient of the document. You can clarify them using the nalog.ru service. To do this, you need to enter your registration address in the appropriate field.
- The header of the document must contain information about the sender: full name, address, INN.
- When filling out the application, you must use black ink. You must write legibly, preferably in block letters.
- If the application was drawn up in the presence of an inspector, the signature on it must be certified. If the document is sent by tax post, you need a notary visa.
The application consists of parts: “header”, title of the document, “body”, signature and date.
Tax reporting
Tax reporting
– a document of the taxpayer (tax agent), submitted to the tax authorities in accordance with the procedure and requirements established by the Tax Code of the Republic of Kazakhstan. Tax reporting contains information about the taxpayer, about the objects of taxation, about the calculation of tax obligations, contributions, deductions and other necessary information.
The authorized body approves format and logical control requirements that must be observed when preparing tax reporting.
Tax reporting includes tax returns, calculations, monitoring reports, statements, etc.
Tax reporting is divided into the following types:
- Initial
– submitted by the person for the period in which registration was made or tax obligations arose for the first time. - Regular
- submitted by a person for the periods following the period in which registration was made or tax obligations arose for the first time. - Additional
– submitted by a person when making changes or additions to previously submitted tax reports for the tax period to which these changes or additions relate. - Additional by notification
- submitted by a person when making changes or additions to previously submitted tax reports for the tax period in which the tax authority identified violations based on the results of desk control. - Liquidation
– submitted by a person upon termination of activities or reorganization of the taxpayer, as well as upon deregistration for value added tax.
If a taxpayer belongs to categories for which different forms of tax reporting are established, then such a taxpayer prepares tax reporting for each category to which he belongs.
Taxpayers can submit tax reports in person (on paper), by registered mail with notification (on paper), or in electronic form (through the system for receiving and processing tax reports).
Taxpayers have the right to extend the deadline for submitting tax reports, provided they are submitted in electronic form. To do this, the taxpayer sends a notification to the tax authority about the extension of the deadline for submitting tax reports. At the same time, the extension of the deadline for submitting tax reports does not change the deadline for paying taxes, other obligatory payments to the budget, contributions and deductions.
To make changes or additions to tax reporting, the taxpayer submits additional tax forms. The additional tax reporting indicates the difference between the previously submitted amounts and the actual ones, or a new value if the remaining data in the previously submitted tax reporting changes.
Tax reporting can be withdrawn using the deletion method or the modification method. When revoking tax reporting using the deletion method, the tax reporting is completely deleted. When revoking tax reporting using the amendment method, changes or additions are made to the previously submitted tax reporting.
In the “Accounting 8 for Kazakhstan” configuration, tax reporting forms are located in the Reports section - Regulated reports
.
The taxpayer can generate implemented tax reporting forms, both for the current period and for previous ones using the forms of previous periods.
Features of drawing up different types of statements
Different types of applications can be sent to the tax office. They are divided into types depending on the purpose of the direction and content.
About obtaining a TIN
Any tax payer is registered with the Federal Tax Service. Registration is carried out within 5 days after sending the application. The latter is compiled according to form No. 2-2-Accounting, established by order of the Federal Tax Service No. YAK-7-6 / [email protected] dated August 11, 2011.
About the deduction
A deduction is an amount that reduces the calculation base when determining tax. There are these types of deductions:
- Regular.
- Child deduction.
- For investment.
Tax refunds are made based on the application. Its form is established by order of the Federal Tax Service No. ММВ-7-8 / [email protected] dated February 14, 2021.
On issuing a certificate stating that the payer has no debts
The payer may request information about the presence/absence of tax debts. To do this you need to request a certificate. It may be needed, for example, when obtaining a mortgage.
The application form has not been approved. That is, the document can be drawn up in free form. However, it is recommended to adhere to the standard structure: “header”, title, text with a formulated request, signature and date.
For a refund or offset of tax that was overpaid
A company may mistakenly pay too much in taxes. To get a refund, you need to send an application to the tax office. You need to formulate your request in the “body” of the document. It could be:
- refund;
- offset of funds against future payments.
The application must be submitted within 3 years from the date of overpayment. Funds must be returned within a month from the date of receipt of the tax paper. The application can be submitted in electronic format. To do this, you need to go to your personal account of the Federal Tax Service.
About deferment of payment
Sometimes individuals or legal entities cannot pay taxes on time. In this case, they can request an installment plan. The amounts for which the installment plan is issued cannot exceed the value of the debtor's property on which the tax is paid. To receive the benefit, you must fill out an application in the form specified in Appendix No. 1, approved by Order of the Federal Tax Service No. ММВ-7-8 / [email protected] dated September 28, 2010.
ATTENTION! If an installment plan is issued, interest accrues.
Tax monitoring: new forms of documents
The Federal Tax Service has approved new forms and formats of electronic documents for tax monitoring. Current forms will be discontinued as of July 1, 2021.
The new forms will affect the following documents:
- Application for tax monitoring and notification of its withdrawal;
- Application for refusal to conduct it;
- Information interaction regulations;
- Information about companies and individuals directly or indirectly participating (with a share of at least 25 percent) in the organization in which tax monitoring will be carried out;
- Accounting policy;
- Decisions on conducting, refusing to conduct, extending deadlines and early termination of tax monitoring;
- Notification of the presence and absence of grounds for early termination of tax monitoring, as well as the elimination of such circumstances.
The innovations are due to the introduction of amendments to the Tax Code of the Russian Federation that change the rules by which tax monitoring should be carried out. For example, according to the new regulations, the conditions for the transition to tax monitoring have been relaxed and the deadlines within which organizations must submit an application for carrying out relevant activities have been postponed.
Help for an accountant.
Tax monitoring is a form of tax control that replaces standard traditional audits. Monitoring takes place on the basis of electronic exchange of data between the taxpayer and the Federal Tax Service within the framework of remote access to accounting and tax reporting.
Tax monitoring is regulated by section V.2 of the Tax Code of the Russian Federation. To participate in it, you must submit an application to the Federal Tax Service in the approved form. The application deadline is July 1 of the year preceding the monitoring period.
Today, only large taxpayers are connected to tax monitoring. However, it is planned that medium-sized businesses will be able to connect to it from 2022.
Connect to the specialized VLSI EDF service to organize formal and informal correspondence with the Federal Tax Service and other government bodies. VLSI is suitable for any type of enterprise, regardless of industry; it integrates easily and is convenient to use on any device; VLSI easily organizes document flow with all marking systems. Switch to electronic document management with VLSI: our specialists will select a favorable tariff, and the support service will answer all your questions.
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How to fill out an application when changing the charter
Filling out form P13014 when making changes to the charter, if this does not affect the information in the Unified State Register of Legal Entities, is the simplest case. You only need to fill out the first page and sheet H for the applicant.
On the first page, fill in the following items:
- OGRN and TIN codes of the organization that reports changes to the charter;
- reason for providing information - in this case the number “1” is entered.
Below in paragraph 2 you must indicate in what form changes to the charter are submitted:
- “1” if this is a new edition of the entire constituent document;
- “2” if this is an appendix to the charter.
Now you need to fill out Sheet H for the applicant. When making changes to the charter, this is the director of the LLC (the number “1” is entered in paragraph 1).
On the first page of sheet N of form 13014, indicate:
- full name of the manager and his tax identification number (if assigned);
- Date and place of birth;
- details of the identity document: document code (for a Russian passport - “21”), series and number, date and issuing authority.
On the second page, the applicant confirms the accuracy of the information and indicates his contacts: telephone number and email address, to which the Unified State Register of Legal Entities (USRLE) entry sheet will be sent, confirming the amendments to the charter. Below you can enter the value “1”, then the record sheet will be sent not only electronically, but also in paper form.
Please note: you can only sign the application in the presence of a notary. But if the director has an electronic signature, then notarization of form P13014 is not required.
Sample of filling out form 13014 when changing the charter
Features of the P13014 form
Until November 25, 2021, two different forms were used:
- P13001 - only for reporting facts that make changes to the charter;
- P14001 – to report other changes about the LLC.
[email protected] of August 31, 2020 came into force, all changes to the charter and registration information are reported using a single form P13014.
New form P13014 (form to fill out)
There are a total of 59 pages in this application, but only those that are relevant to the specific situation are filled out.
As for the general requirements for filling out Form 13014, they are the same as for other registration forms:
- capital block letters are used;
- when filling out on a computer, only Courier New font 18 points high in black is allowed;
- When filling in manually, black, blue, and purple ink are allowed;
- the address is indicated in accordance with FIAS;
- blank sheets and pages are not included;
- Continuous page numbering is indicated;
- The finished application is not stapled, but you can staple it together.
Changes to the Unified State Register of Legal Entities in Moscow on a turnkey basis
