A simplified taxation system certificate with a tax stamp contains information about which system the company or entrepreneur uses. You can take it without any 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 Order dated April 13, 2010 N MMV-7-3/182@ ON APPROVAL OF DOCUMENT FORMS FOR APPLICATION OF THE SIMPLIFIED TAX SYSTEM provides you Information letter (FORM N 26.2-7), (Form 26.2-7 "Information letter" (Appendix 7 to Order N ММВ-7-3/182@).
This is a new model of extract, which replaced the notification of the possibility of using the simplified tax system<3>. The Federal Tax Service in its clarifications indicated that the provisions of Chapter. 26.2 of the Tax Code of the Russian Federation do not provide for the adoption by the Federal Tax Service of any decisions on the application submitted 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 simplified tax system (Letter of the Federal Tax Service of Russia dated December 4, 2009 N ShS-22-3/915@). So now, if a request is sent to the tax authority with proof of the fact of using the simplified tax system, the tax authorities, in response to the requested certificate, will issue an information letter in form 26.2-7, which will indicate when the application for transition to this special regime was submitted, as well as the fact of submission or failure by the taxpayer to submit a declaration for the single tax paid in connection with the application of the simplified tax system.) The message will be received from the Federal Tax Service within 30 days in Moscow.
A tax certificate about the simplified tax system is guaranteed to our clients in the shortest possible time frame within the law.
Order a certificate
Sample form
Nowadays, many entrepreneurs operate 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 office for individual entrepreneurs. For example, an entrepreneur wins in quality state corporation. Then, when drawing up a contract, you must attach an extract from the simplified tax system. This document is obtained through the INFS through a standard application via letter. However, not every individual entrepreneur has the time to draw up such a letter in accordance with all legal rules, and a USN certificate is still necessary and obtaining it can be problematic. Our company is ready to provide full support in obtaining this certificate without your participation. A certificate from the tax office regarding the application of the simplified tax system will be obtained 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 drawing up these formal applications. Our company employs exclusively qualified specialists who fully possess special knowledge of obtaining documents from tax services in Moscow. Your simplified taxation system extract will be ready as soon as possible.
Is there a specific sample of a certificate about the applicable taxation system? What features should taxpayers consider in 2020?
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It is known that in Russian Federation there is no single tax system. The parties to a transaction can work in completely different modes, which is not always convenient for them.
It happens that a company simply does not know what system their partner is using. Then the question arises - how to find out the system being used?
Is it possible to get a sample of filling out a certificate about the applicable taxation system somewhere? When is such a document necessary?
General information
First, let's look at the nuances of taxation in different systems. Who can use a certain type of regime, in what cases are such rights lost?
Mode selection
Every entrepreneur and company with legal entity status has the right to use one of the taxation systems proposed by the government if it meets the requirements specified in the regulatory documentation.
It is possible to switch to one of the special modes or the traditional system - OSNO. Let's list the special modes:
When choosing a tax system, firms take into account:
- activities;
- the number of employees who work at the enterprise according to or;
- profit-cost ratio;
- availability of OS;
- participation in the authorized capital of the founders.
Influencing factors are also the location of the company, the amount of turnover, etc. In order not to make mistakes with the tax regime, it is worth making preliminary calculations and comparing the results.
Who has the right to what?
Let's look at the features of each tax system and who can use them.
BASIC
There are no restrictions on types of activities. When using the regime, payers are required to calculate tax:
It is also necessary to pay insurance contributions to extra-budgetary funds (to the Social Insurance Fund and Pension Fund) and other taxes (on land, transport, for the use of water bodies, for the extraction of minerals, etc.).
The advantages of OSNO include:
- Can be used by any company;
- it is convenient for large enterprises;
- VAT reimbursement is allowed when conducting a certain type of activity (when exporting, importing goods, leasing, etc.);
- the costs of the production process can be taken into account when determining the amount of the company's income tax.
Main disadvantages:
- you need to hire an accountant due to the large amount of paperwork and complex accounting;
- it is worth submitting reports every month to the structures of the Pension Fund, Social Insurance Fund, and the Compulsory Medical Insurance Fund;
- Every quarter reports on other types of payments are submitted.
In accordance with Ch. 26.2 of the Tax Code, the right to use this regime arises when the following conditions are met:
Simplified payers have the right not to pay:
Other taxes and contributions are transferred according to general rules ().
Firms have the opportunity to choose one of the objects (according to):
Payers using the simplified tax system pay taxes every quarter and submit reports once a year. The right to apply the regime arises after submitting the appropriate notification to the tax office ().
The advantages include:
- low tax rates (described in);
- ease of reporting;
- minimal accounting;
- no need to submit reports to the Social Insurance Fund or Compulsory Medical Insurance Fund.
But there are also factors that are not in the favor of companies and individual entrepreneurs:
- You cannot use a simplification when conducting activities referred to in;
- when opening a branch or separate division, the right to use is lost;
- transition to the simplified tax system is possible only from the beginning of the tax period (if no notification was submitted when registering the organization);
- with the simplified tax system with the object “Income”, the calculation is made without taking into account costs;
- under the simplified tax system “Income minus costs”, it is worth providing evidence of expenses.
UTII
It is worth relying on the order prescribed in Chapter. 26.3 NK. This taxation system is used when conducting those types of activities that are approved by the government of the constituent entities of the Russian Federation. It is not possible to work on UTII in all regions of Russia.
Taxes paid:
- a single tax calculated taking into account basic profitability, coefficients and physical indicators;
- insurance premiums;
- Personal income tax when performing the duties of a tax agent;
- taxes mandatory for all enterprises - land, water, etc.
Types of activities for which imputation may be used are reflected in. Reporting must be submitted every quarter ().
Advantages of working for UTII:
The disadvantages include:
- limits on the physical indicator were approved, above which the company cannot use UTII;
- It is possible to operate only within the region where the LLC or individual entrepreneur became the payer of the imputation.
Unified agricultural tax
The use of the system is regulated by Ch. 26.1 NK. Manufacturers of agricultural goods who are engaged in crop production, livestock farming, as well as companies that are engaged in breeding and fishing ().
Those companies that are engaged only in primary or industrial processing do not have the right to work on the Unified Agricultural Tax.
Video: basic tax system
Payers may not calculate such taxes ():
- on the profit of the company, except in cases where payment is made from dividends and other debt obligations;
- on property;
- VAT (except imports).
The transition is voluntary (clause 5 of Article 346.2 of the Tax Code) on the basis of a notification provided to the tax authorities. It will be possible to use this tax regime from the beginning of the new year (after submitting documents on the transition).
The main requirement, by fulfilling which an organization will be able to work for the Unified Agricultural Tax, is that the profit from activities in the agricultural industry should not be less than 70%.
LLCs and individual entrepreneurs that produce excisable goods, operate in the gambling industry, as well as state-owned, budgetary and autonomous enterprises do not have the right to use the system.
This regime can be used exclusively by individual entrepreneurs.
An individual entrepreneur can work for PSN if the following conditions are met:
- The number of employees should not exceed 15 people ().
- There is no activity carried out in accordance with agreements of simple partnership and trust management of property objects (clause 6 of Article 346.43 of the Tax Code).
A person is exempt from the following taxes:
- Personal income tax.
- For property.
Entrepreneurs who have a patent do not have to file a declaration. You can switch to the regime voluntarily, but applications should be submitted no later than 10 days before the activity ().
The simultaneous use of PSN and another regime is allowed (Article 346. 43 of the Tax Code).
Normative base
We list the current documents:
- The normative act that approved the forms of documentation was approved by.
- 1 Article 346.45 Ch. 26.5 Tax Code (on approval of the patent form).
Certificate of applicable taxation system (sample) in 2020
How to prove that you work on a specific type of taxation? Is there a document that will confirm the use of OSNO, simplified tax system or another regime?
When simplified
The tax authority does not have objective information at the time of submitting an application for a certificate about the regime used. In view of this, the Tax Authority has no reason to submit such documents.
But normative document dated April 13, 2010 No. ММВ-7-3/182@ approved, which contains the date of filing the notice of application of the simplified tax system, information on the submission for those periods in which the simplified procedure was used.
Please note that this is no longer issued. That is, in the case when a company requests to issue a certificate confirming the use of the simplified tax system, the inspector will submit an “Information Letter”.
The payer draws up an application for a certificate in free form.
UTII
When working for UTII, a company cannot obtain a certificate from the tax authorities that would confirm the fact of using the imputation.
In the event that you are required to provide such a document, you can show a photocopy of the certificate of registration as a single tax payer on imputed income.
Under a general taxation system
Certificates that are proof of application common system taxation does not exist.
If counterparties request any document from you to verify the application of OSNO, you can write a letter stating:
- name of the enterprise;
- information about registration with tax authorities (in accordance with the registration certificate);
- is a value added tax payer?
Next you will need to sign and seal. If you want to find out what mode the counterparty operates in, you can ask for a certificate of settlements with government agencies, which reflects all taxes paid in accordance with the tax system.
You can obtain such a document from a Tax Service representative by writing an application. The representative will issue you such a document as a sample certificate of the applicable OSNO tax system.
Your counterparty issues documents marked “without VAT”, explaining this by the fact that it is simplified. But is this really so? Ask him to provide proof of his use of the special regime. How can your counterparty confirm that it is not subject to VAT on its transactions reasonably?
Demand or ask?
The current tax legislation does not provide for the obligation of the simplified tax operator to provide his counterparties with any evidence of the application of the simplified tax system. Therefore, it is impossible to demand such documents from a simplifier. However, he can be asked to provide evidence that he uses a special regime. Moreover, some simplifiers themselves, together with a set of documents, for example, an invoice or an agreement, submit a letter on the application of the simplified tax system for the counterparty. After all, it is easier to submit such documents than to spoil relations with your partners.
What document confirms the use of the simplified tax system?
Let us remind you that when switching to the simplified tax system, an organization or individual entrepreneur must submit to its tax office a Notification of the transition to a simplified taxation system (form No. 26.2-1, approved by Order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829@). In general, this must be done no later than December 31 of the previous year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation) in order to become a payer of the simplified tax system from January 1 of the new year.
However, the tax inspectorate does not have the obligation to confirm that the organization (IP) has switched to the simplified tax system; the Federal Tax Service does not send in response either a permit or a notification about the application of the simplified tax system.
Another option to check whether a counterparty uses the simplified tax system is to look at an extract from the Unified State Register of Legal Entities (USRIP) for it through the tax service service “Business risks: check yourself and the counterparty.” In some cases (though not always), the extract reflects whether the person submitted a notice of application of the simplified procedure. You can also use the "Transparent Business" service, but you need to keep in mind that it is currently working in test mode.
Letter on application of the simplified tax system: sample
If the simplifier considers it necessary to confirm his status as a simplified tax payer, a copy of the information letter or title page A tax return under the simplified tax system can be accompanied by a letter of notification to counterparties. For example, the letter might look like this:
Hello, Anton! No, the tax authority does not issue any document upon notification of the transition (application) to the simplified tax system. But if you need a document confirming the application of the simplified tax system, you have the right to send a written request to the tax authority, in response to which the tax authority issues to the taxpayer an Information letter, which indicates the date the taxpayer submitted an application for the transition to a simplified taxation system, as well as information about the submission (failure to submit ) them tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer applied the simplified tax system.
Here are the explanations of the Federal Tax Service of the Russian Federation on this topic.
THE FEDERAL TAX SERVICE
LETTER
dated July 4, 2011 N ED-4-3/10690@
The Federal Tax Service has considered the LLC's request to provide notice of the LLC's transfer to the simplified taxation system (hereinafter referred to as the simplified taxation system) and reports the following. In accordance with clause 4 of the Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@ “On approval of document forms for the application of the simplified taxation system” (hereinafter referred to as Order of the Federal Tax Service of Russia N ММВ-7-3/182@) is recognized Order of the Ministry of the Russian Federation for Taxes and Duties dated September 19, 2002 N VG-3-22/495 “On approval of document forms for the application of the simplified taxation system” has become invalid.In this regard, Notice of the possibility of applying a simplified taxation system (form N 26.2-2) not used by tax authorities. The procedure for applying (transitioning to) the simplified tax system established by Ch. 26.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), provides that the taxpayer independently decides to apply (switch to) the simplified tax system . The application for application by the taxpayer of the simplified tax system is of a notification nature , and the provisions of Ch. 26.2 of the Code does not provide for the tax authority to make any decisions on the specified application . In this connection, the tax authority has no reason to send the taxpayer a notification about the possibility or impossibility of applying the simplified tax system . Order of the Federal Tax Service of Russia N ММВ-7-3/182@ approved document forms for applying the simplified tax system, including recommended forms (clauses 1.1 - 1.3 and clause 1.6 of the Order), which are intended for taxpayers. Forms of documents for the application of the simplified tax system, approved by the above Order of the Federal Tax Service of Russia and intended for tax authorities, are mandatory for use by tax authorities in the manner established by the relevant legal act of the Federal Tax Service of Russia, regulating the actions of tax authorities in recording documents related to the application of the simplified taxation system. These documents include Form N 26.2-7 “Information Letter”.
Thus, if the inspection of the Federal Tax Service of Russia receives a written request from a taxpayer with a request to confirm the fact of his application of the simplified tax system, then the tax authority issues the taxpayer an Information Letter (Form No. 26.2-7 - Appendix No. 7 to the Order of the Federal Tax Service of Russia dated April 13, 2010 No. ММВ-7- 3/182@), which indicates the date the taxpayer submitted an application to switch to a simplified taxation system, as well as information about the submission (failure) of tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer applied the simplified tax system.
In our country, businessmen at the legislative level are given the opportunity to choose a taxation system suitable for running their business. In some cases, when making transactions, it is necessary to know which of the existing types is used by the counterparty. Let's consider this issue in more detail, and also try to figure out what a certificate of General Sample We will present it in the article.
What is the general taxation system (OSNO)
Tax legal relations in 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 entrepreneur did not select a tax regime during registration. Consequently, the application for switching to OSNO is not completed.
Experts recommend taking the issue of choosing a tax regime seriously, since it can only be changed at the beginning of the calendar year. But OSNO, with its positive aspects, has quite significant disadvantages. Let's consider the advantages and disadvantages of the general taxation system. The advantages include:
- The absence of any restrictions (number of employees, amount of revenue, value of property, etc.) in contrast to special regimes.
- If the activity is unprofitable, then no income tax is paid.
- The entrepreneur is not limited in the types of activities.
Cons of OSNO:
- All taxes (and there are enough of them) must be remitted in full.
- Maintaining 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 authorities.
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 submitting taxes for deduction. Firms operating under simplified regimes are exempt from VAT. Therefore, if after the transaction the company received documents indicating “excluding VAT”, then it has the right to request a certificate or letter confirming the right not to allocate tax.
A sample certificate of application of the general taxation system, as well as a form, is not only difficult, but simply impossible to find. For example, you can present a copy of the notice issued upon transition to this mode. Nothing like this 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 tax 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 permissible 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 that you abandon the current tax regime and switch to OSNO. This message is drawn up in form 26.2-4.
Certificate on the general taxation system: sample
It is compiled in free form. The certificate must indicate: 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 ends with the signature of the director with a transcript and indication of the position.
Clarifying nuances
As practice shows, to be more convincing when drawing up a certificate, the following requirements must be met:
- Submit the certificate on letterhead with full details and stamp. This will make it easy to determine who the information came from.
- Indicate the start of work on the general taxation system (especially if the transition occurred recently) and attach supporting documents.
- Show in the certificate the combination of OSNO with special taxation regimes.
A certificate of general taxation system (an example of completion is presented above) is considered a formalized document. It is compiled handwritten or printed. In the case of a large number of counterparties, it is advisable to prepare the form in a standard way.
We apply for a certificate from 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 regulations. These are the laws:
- No. 59-FZ dated 02.05.2006 “On the procedure for considering applications...”;
- No. 8-FZ dated 02/09/2009 “On ensuring access...”.
And also the Tax Code, subp. 4 paragraph 1 of Article 32.
In general, Federal Law 59 regulates the consideration of applications to the tax authority. That is, before receiving a certificate of application of the general taxation system from the Federal Tax Service, you must draw up an application in which you must indicate:
- Name of the recipient organization.
- Name (or full last name, first name and patronymic) of the person making the request.
- Address to receive a response.
The application must be signed - this is important for identifying the applicant. Article 12 of Federal Law No. 59 regulates the period for consideration of a submitted application within thirty calendar days.
Confirmation of transition to OSNO
There is an opinion that a certificate about 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 made in special cases stipulated by the Tax Code (import of goods into the country, etc.). At the same time, the same code states that for any type of activity, OSNO cannot be used only by those who have a direction using the simplified tax system, and other organizations using unified agricultural tax, UTII and PSN have the right to combine them with the main regime.
If a counterparty working in a special mode switches to the main mode for any reason, 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 transition.
- It is deregistered (if PSN or UTII was used). When a patent is closed (clause 4, article 346.45 of the Tax Code), a notification is not issued. But when transferring from the register, the authority issues a paper notifying about deregistration (clause 3, Article 346.28 of the Tax Code). The form of the document (1-5-Accounting) is regulated by order No. YAK-7-6/488@ dated 08/11/2011.
It should be noted here that providing a copy of the described notice does not guarantee the counterparty’s transition to 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 1-5-Accounting form itself there is no indication of which system the applicant is switching to.
How to get a certificate without going through a counterparty
If the need for a certificate about the general taxation system (a sample is posted above) is quite acute, as happens, for example, in budgetary organizations with a large number of senior management, is it possible to obtain a certificate from the Federal Tax Service without contacting the counterparty? The question is controversial.
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 But tax authorities do not support this idea, fearing the possible mass of requests. The main fiscal authority argues its position with the Administrative Regulation of the Federal Tax Service No. 99 of July 2, 2012, paragraph 17. It states that tax authorities do not have the right to evaluate any circumstances or events from a legal point of view. That is, a direct question about whether an entrepreneur fulfills his tax payment obligations properly or improperly is impossible. Although there are forms of appeal to the Federal Tax Service, which they are required to respond to.
Here's what the Tax Code “thinks” about it
Perhaps the answer to the question posed will be a tax secret. This includes any information other than violations of tax norms and rules (Article 102 of the Tax Code of the Russian Federation, Article 1, subsection 3) and special regimes used by organizations (Article 102 of the Tax Code of the Russian Federation, Article 1, subsection 7).
Consequently, by force of law, the tax authority is obliged to respond to the counterparty by providing necessary information. And based on the response received, we can conclude that the counterparty uses the general taxation system (OSNO).
Position of the Ministry of Finance
In response to the decision of the Supreme Arbitration Court of Russia, the Ministry of Finance indicated that tax secrets cannot be information about the execution by organizations and individuals their obligations to pay tax payments. Consequently, tax authorities should not leave such requests unanswered.
Thus, requests can be sent to the Federal Tax Service according to three parameters:
- On bringing the counterparty to tax liability.
- On the counterparty's use of OSNO.
- About the use of special modes.
