Application to the IFNS about the registration of the usn. Application for registration for TOV upon registration. Submission system for IP registration

With the praised decision to create TOV Varto, immediately think about the transition of the new company to a simplified subscription system (USN). First, you need to check that the newly created organization does not fall under the rules of the simplified tax system, established by Article 346.12 of the Tax Code of the Russian Federation.

Obmenzhenya for stastosuvannya USN

Since the organization is not yet operating, it is impossible to evaluate such an important indicator for the possibility of stagnating the BSC as a measure of income. Therefore, the initial criteria here will be:

• statutory capital structure: hundreds of participants in other organizations are not to blame for those over 25;
• The number of new companies is taken from 100 people;
• TOV does not have to have a filial name;
• For its activities, TOV is included in the list of organizations that are subject to a simplified compliance regime with the norms of Article 346.12 of the Tax Code of the Russian Federation.

The transition to the simplified tax system is of a general nature, which means that the tax inspection cannot protect the vicarious special regime. If it turns out later that the benefit of the insurance industry was that the organization complied with the criteria for the transition to the simplified tax system, then the sanctions from the side of the fiscal authorities will not disappear. For such situations, the Federal Tax Service will pay all taxes paid under the legal regime for the entire period of the simplified tax system, as well as fines and penalties.

When can you submit a notification?

In order to start profiting from the benefits of a simpler form and pay less taxes per day starting a new business, you can submit an application to the simplified tax system at. If for some reason it was not redeemed immediately, then there are still 30 days left.

Warto wait to get started filing an application with the introduction of the term. Otherwise, you will have to check the beginning of the offensive fate, in order to deny the legal ability to save on taxes.

For example, the registration date of LLC “Varyag” is the 15th of today, and the notification about the transition to the SSP was given to the tax authority on the 5th of February. The Tax Code of the Russian Federation has stated that the period of 30 days has been extended. The application for the transition to a simplified payment system was submitted immediately and the simplified tax system will be established on the day of registration of LLC “Varyag” - 15th day. So, the accountant of LLC “Varyag” will have significantly less work from the disbursement of taxes and filing of tax declarations, and the company’s management will be spared on taxes. And from the ostensible notification about the stagnation of the SSP, it was submitted, say, 20 years ago, LLC “Varyag” would withdraw vidmova from the stagnation regime until the end of the production line.

When the inspection can be confirmed by the reception

It is clear that there is little certainty that an accepted application can be approved immediately with registration documents. This may be due to the fact that the law requires you to submit an application for the simplified tax system before the time of registration before the filing authority for the location of the new LLC. And documents for company registration are most often submitted before a special filing inspection, as a result of the establishment of new legal entities.

If the application is submitted promptly and accepted by the filing authority, there is no need to check for confirmation of the right to apply for the simplified tax system. The transition to a forgiving method of behavior may be familiar, but not permissible. Confirmation that you have informed the tax authority about your intention to submit a “forgiveness” will be indicated on the copy of the notification. Or the receipt of receipt is due to the fact that the notification was given before the inspection by mail.

Where to take the form and fill it in

The application for the simplified tax system during registration can be simplified, but it would be more rational to use the notification form submitted by the Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3/829 @. This document is numbered 26.2-1 and the code of submission documentation (KND) is 1150001.

The document for completion can be easily found on the Internet on the website of the Federal Tax Service, in the databases of pre-legal systems or

The document form can be unzipped and filled out manually, or you can enter the necessary data into the notification on your computer and then unzip it. You can also fill out notifications about the transition to the SSP by using special electronic services for submitting a document via the Internet.

An application can be submitted to the tax authority in one of the following ways:

• access the service quickly on the State Service website;
• send the recommended sheet with a description of the investment;
• Bring it to inspection specifically.

How to fill out an application to submit it together with documents for registering a TOV

Whose appearance looks like this.

• The company's IPN and checkpoint values ​​have not yet been assigned, so this field cannot be filled in.
• In the field “Code of the submitting authority” you can indicate the code of the inspection where the documents to be registered are submitted. You can find out about it on the website of the Federal Tax Service www.nalog.ru.
• The required indicator for the field “Sign of the tax payer” can be found at the bottom of the form.
• The name of the organization must be consistent with the Statute.
• In the next field you need to put the indicator “2” in line with the note at the bottom of the form.
• Next, indicate the indicator that confirms the selected object of application. Guess what, if the “Income” object has been collected, then the tax will be collected at a rate of 6%. If for the tax base the object “Income minus expenses” is selected, then the rate is fixed at 15%. If the process of the company's activity reveals that another option is more viable, then choosing it will be possible without the risk of onset of doom.
• The field “Ryk of the given information...” indicates the current year 2019.
• Statements about income and about the excess income of basic expenses are not rememberable; we put dashes in each line.
• There are a large number of documents that confirm, apparently, that there is no need for their publication. For example, it can be trusted if the notification about the transition to the SSP is signed by an authorized representative of the organization.
• Don’t forget to put dashes in all empty middles.

Renewal notification after company registration, and before the end of the established term - 30 days

This situation looks like this to my mother.

The IPN and KPP have already been assigned to the enterprise by the registration authority and are assigned to the registration certificate of the new TOV. The code of the deed to the body whose marriage is placed on the deed form is also indicated in the corresponding field. All other fields of the document must be filled out in the same way as before.

The simplified system (STS) is the most popular tax regime for the organization of small and medium-sized businesses, as well as individual entrepreneurs. The widespread use of the simplified tax system is explained by the simplicity of the form and low tax rates (6% and 15% depending on the chosen regime). You can switch to the simplified tax system as a newly created business or existing organization. To switch to the “simply” system, the organization must submit a notification to the fiscal service authority. As you know, in what terms and in what manner it is served, we will give you references to these and other foods today.

Who can switch to the simplified tax system?

Both legal entities and individual enterprises can apply for a pardon regime. If you are a kerivnik of a TOV (or IP) and intend to switch to a “straightforward” system, then you need to follow the following minds:

• The average number of workers your company has can’t be more than 100 (the average number per rik is set);
• The maximum permissible profit for a company from roku bags is 60,000,000. This indicator must be adjusted to the deflator coefficient, which in 2016 recorded a rate of 1.329. Then the maximum income is a little more than 79,740,000 rubles;
• The value of the main features of your company is limited to 100,000,000 rubles. (Indicated for virahuvannyam wear);

Yakscho vi lead your own diyalnius at the sphere of the gum igor, borrowing insurance by the banking of the Dyalnistya, then the vicoristovati can not be a vipad, to have a yaksho firing wesyalosti, to give the best to the sizes. Budgetary organizations and enterprises with foreign capital can also violate the forgiveness regime.

If you are registered as an individual entrepreneur and sell excisable goods, or are engaged in the production and sale of bark copalins, then you are also legally prohibited from vicorizing prostitutes.

butt

For pouches in 2016, LLC “Factorial” deducted income from the amount of 68,118,320 rubles. The average number of workers at Factorial is 89 people. "Factorial" has on its balance sheet the main assets, the surplus value of which is 22,214,720 rubles, as well as the integrity (head office, manufacturing shops, warehouse premises) - regional responsibility for the recovery of wear 91,650,800 rub.

“Factorial” is impossible to vikorist the simple mode, the remaining excess of all OS (22,214,720 crb. + 91,650,800 crb. = 113,865,520 crb.) outweighs the establishment of the boundary indicator (100,000,000 crb. ).

Submission of information about the transition to the simplified tax system: form, order and lines

The procedure for switching to the forgiveness regime is even simpler. Everything you need to earn must be reported to the tax authority.

Form of notification about the transition to the simplified tax system

An application for transfer is submitted on the form provided in the established form (26.2-1). The form contains the following basic information:

• Data about you as a tax payer (name - for Yurosib, PIB - for IP, code IPN);
• Code of the submitting authority that accepts the application;
• Icon for what period the transition takes place (read about those whose organization is established or newly created);
• What do you collect as a loan facility (rate 6% for “income” schemes and 15% for “income minus expenses” schemes);
• an indication of the income received from the pouches of starry fate;
• Dani about zalishkova vartіst OS;
• Information about the person who is applying for transfer. This can be especially done by you or your representative, who is acting as a power of attorney;
• Data about the fact of receipt by a representative of the tax service (date of registration, personal identification number of the individual).

The application form can be downloaded on the website of the Federal Tax Service (or on other Internet resources) or obtained from the fiscal service authority, which applies there specifically.

Terms of notification about the transition to SSP

The term for submitting an application for the transition depends on the fact that your organization (or individual entrepreneur) is newly created and you have decided to change the regime (for example, switch to a “sincere” system). If you have only registered, you can declare a transition to the SSP no later than 30 days after registration. In this case, the applicant must put “2” in the column “switch to the simplified tax system”. It is better to submit the notification together with other registration documents - this way you will be assured that all documents submitted will be included in the lines. Tim, whoever fails to submit an application for the transfer to the Federal Tax Service, the next step is that they will automatically be subject to the under-submission regime.

If you decide to change the mode, then submitting an application is valid until the end of the streaming period (until 31.12). When the form is filled out, you must enter “1” in the “switch to simplified tax system” column. For example, in 2016, you have the right to switch to the “forgivable” regime. You can submit your application for transfer to the fiscal service until December 31, 2016. The simplified tax system has been stagnant since 01/01/2017.

How to submit a notification to the Federal Tax Service (with supporting documents!)

To switch to the forgiveness regime, you will need to submit an application to the local tax service authority (for legal entities – at the place of registration, for individual entrepreneurs – at the place of residence). Please remember that before applying for the transfer, you must submit documents that confirm the information provided (for example, an inventory record to confirm the excess availability of the OS on the current date).

You can submit an application for transfer in one of the ways that are convenient for you, for example:

This could be the case if, at the time of submitting your application, you have lost the old form. The food is to blame: does the fiscal service have the right not to accept notifications and encourage you to switch to the SSP and automatically consider you a tax payer at the outposts? In our opinion, the FNP is obliged to accept the information, as it is in the old format. I axis why:

• For new organizations, the application for the transition of the SSP is subject to confirmation, which does not have the right to make decisions about the company’s payment regime;
• This type of PC does not comply with the norms, which is why the fiscal service designates a compliance mode for an organization (or IP);
• at the borders of PC Podatkova, one cannot help but accept the information about the transition to the simplified tax system.

At the same time, if you were advised to switch to the SSP through the folding of an outdated form, be aware that you have all the bases to assert your rights in court by submitting an application to the local filing service.

And the supply system, which is suitable under all possible laws for it, will need to be explicitly informed about this by the state.

Let's fill in the application

Filling out an individual entrepreneur’s application to switch to SSP is very difficult. It's not a big deal. Form 1150001 is currently being revoked.

1. Along the side there are rows of “IPN” and “KPP”. Persha will be remembered by you, establish a friend as a pracievnik.
2. Tax authority code– this is the identifier of the Federal Tax Service where you are registered. You can find this out either in the mortgage itself or on the FNP website.
3. The applicant's sign code is selected from those indicated in small font at the very bottom of the page, under the star.
   • If you have submitted an application to switch to the SSP simultaneously with the registration application, please select number 1;
   • If you submit an application a little later, the five-day period from the moment of registration to the Federal Tax Service is 2;
   • If you are switching from another payment system – 3.
4. After the “Clause Code of the Russian Federation”, enter the name, nickname, and father’s nickname.
5. There is a form available that you need to fill out and include a number that indicates the date of transition to the BSC.
   • 1 – tse 1 sіchnya singing rock (need to specify);
   • 2 – date of registration on the registration form (only individual entrepreneurs who have registered again are eligible);
   • 3 – 1st day of any month of fate (apply only to entrepreneurs, as they apply to the UTII tax).
6. Next, you select the object of donation - income and income minus expenses. Don't forget to indicate the date of your application.
7. Income for nine months of continuous production is calculated at the expense of individual entrepreneurs who have already completed entrepreneurial activities. If you are registering only, put a dash. The same is true for the average number of workers and the value of the mine that is being depreciated.
8. The contact phone number is written below.
9. Under the horizontal line, you must fill in only the left column.
   • Use the number to indicate who is submitting the IP application to the USP - the tax payer or his representative,
   • Write your PIB,
   • Sign and indicate the date the application was submitted to the filing authority.
   • The representative, in addition, fixes the name of the document, which gives him such additional importance (for example, “confidence”).

The application only occupies one side of A4, so there will be no need to run into any problems with disbursement. This document is of a confidential nature and does not need to be certified by a notary.

An overview of this statement can be found on our website.

Otje. If you have covered this whole page, you can assume that the choice of the feeder mode has been expanded and the feeder system has been simplified.
The application for transition to the simplified tax system using form No. 26.2-1 must be submitted before the filing inspection along with other documents for establishing an IP and TOV. If you didn’t kill anyone, then there’s nothing terrible.

The law allows this application to be submitted within 30 days after submitting the main package of documents.

Butt on fingers:
On June 15, 2016, Valery registered an IP without knowing about the site Asistentus.ru and thus created an incorrect submission mode. On leaf fall 30, 2016, friends urged Valery to submit an application to switch to the simplified tax system before the tax, which he received. 1 September 2017 Valery becomes a full-fledged individual entrepreneur, who stagnates with forgiveness.

If you switch to the simplified tax system from a different tax regime, then you will “turn on” only from the beginning of the fate that follows the fate of filing the application. The main thing is to get the document submitted from the beginning to the end of the production line.

Application form for the transition to the simplified tax system (form No. 26.2-1)

We download the empty form in front of us.
Below will be presented a new manual from the completed application.

FILES

All the advantages of USP once again

• the ability to legally conduct a business without paying income tax for an individual in the size of 13%;
• the tax on the mine, which is due to the activity of the enterprise, is reduced;
• forget about the maximum permissible limit;
• simplicity rozrakhunku. We pay either 6 hundred rubles from your total income, or 15 hundred rubles from your income after spending.

Seemingly speechless! If it seems that the simplified tax system replaces the entire supply load that the enterprise relies on, there is a gap. PDF from the salaries of military personnel, please kindly pay in accordance with the law.

When switching to the simplest one, remember that you won’t be given anything to earn for it!

• Your company is a representative of that branch (obviously, as informed by the relevant authority). Tobto. If in Perm you work with Vitalik, other business cards, and in Kazan Maxim and Katya expand them - this does not mean that you have a Kazan filial and, obviously, this is the mind behind which it is not possible to stand sovuvati SSP is not relevant.
• You may have at least 100 companions. It’s understandable, they’ve been officially ruled. Thousands of people can work on you, but for the official services you work alone - there will be no brains for stagnating the simplified tax system. On the other hand, it appears that nutrition is up to your productivity, otherwise everyone would work the same in their own company.
• Zalishkova vartіst - over 100 million rubles. Otherwise, you need to be rich in order to vikorize “simple” regimes.
• Other enterprises are not to blame for the part of yours that exceeds 25%. For individual entrepreneurs, intelligence is irrelevant.
• For the first three quarters of the year to which the application for the transition to the simplified payment is submitted, income should not exceed 45 million rubles.
• Zagalny river income does not exceed the amount of 60 million rubles.

Uvaga: in the remaining two points, the sum of 45 and 60 must be additionally multiplied by the deflator coefficient, which changes rapidly.

Let's start filling in the form No. 26.2-1. Before speaking, there you go for KND 1150001.

We are submitting an application for new appointments from our host Okhtivo Kostyantin Yusupovich. You decide to switch to a simpler subscription mode based on IP registration.

IPN field- Everything has become clearer here without further ado.
(code of the reason for registration) - there is no such thing in the IP. Do not varto shukati, you will not know everything. The field is left empty.

Tax authority code

Below is the Bachimo code of the tax authority. Whose stars should I take? It’s simple: go to the tax service (https://service.nalog.ru/addrno.do), enter your address in the field, and you will receive the tax code associated with your place of registration. The axis must be entered in the appropriate field of the form.

We've sorted out the code.

Sign of the tax payer

Here you need to write one number - the tax payer sign code.

1. - write those who submit an application together with documents for registration of individual entrepreneurs. This is exactly our failure.
2. - if you register a company or IP again. Tobto. were already IP, then closed, re-opened - then this is your failure. Entrepreneurs also write two because they are no longer payers of UTII.
3. - under the hour of transition from another tax regime to the simplified tax system, including UTII (im - 2). For example, if you are on the OSN and want to switch to the simplified tax system, then the three is for you.

1. — put those who submit an application from the beginning to the beginning of the future, with the aim of switching to the SSP from the present day.
2. - Those who go directly to register. Our option.
3. - entrepreneurs who have ceased to be UTII payers. They have the right to switch to the simplified tax system not on the 1st day of the coming fate, but on the 1st day of the coming month of the current fate.

For the upcoming square, we put 1, if we choose to pay 6% of the total income, and we put 2 for the situation, if we choose to pay 15%.

Small light butt:

You prepared a stool, spending 300 rubles on it. Then he was sold for 1,500 rubles. If you chose to pay according to “income”, then pay 6% for 1500 rubles - 90 rubles. If they chose “with income for virahuvannyam vitrat”, then 15% for sumi (1500 rubles - 300 rubles) - 180 rubles.
In which case, it is better to choose “income”. And now it’s clear that the amount of withdrawal would not have been 300, but 1000, then 15% would have been paid for 1200 rubles, and for 500, but for 75 rubles. Compared to 90, “income” looks more profitable.
It is important to carefully approach the choice of the method of tax payments for the simplified tax system.

Having lost the simplest remaining stage.

Rik given information- Let’s enter the exact one.
Income withdrawn for nine months- zero, the fragments are carefully registered. Why was this field introduced - it is written above - come to those who switch to the SSP for the first 3 quarters of the in-line rock, it is not their fault to overextend 45 million dollars.
With this very force comes an offensive series, which is called “excessiveness of the main features.” We don’t have them, we put them through the dashes, whoever can put numbers.

We will not have any additional information before the application, so there are three dashes on the skin.

Follow the sign. I call it PIB, as shown in the image:
1 - we are making a statement on our own
2 - a third person will stand up for us. Signature, date and other, as you are using a seal. Either way, the need falls.

The fields below are for the document of your representative. Obviously, since you do not go into the services of third parties, there is no need to fill in these fields.

The rights column will be filled in by the tax collector.

I have given the application form in two examples! One goes before the supply inspection, the other is bound with their stamp - take it for yourself! Remember: a document that confirms that you are on the SSP may be needed later.

Today, the simplified tax system is one of the most popular benefit regimes for small business representatives. Even so, it allows you to create an accounting form in a simplified view, reporting for an insignificant number of contributions that the lower ones did not live on OSNO. To switch to the SSP, you must submit an application in accordance with the established procedure using form 26.2-1.

In this case, you can obtain the form itself, download the form on the website (Application form for the transition to the simplified tax system), or pick it up from the tax inspectorate.

Application for simplified tax system 2019 (instructions from completion):

So, to fill out an application to switch to a simplified payment system for the 2019 year, you can:

Self-filling of an application consists of the following stages:

At the top of the application you must write down the IPN of the enterprise or company. For this purpose, a place from twelve cells has been allocated. If the number consists of ten characters, then it is entered in the remaining sequence “-”.

The checkpoint field will be filled in only with organizations, and individuals can enter “-”. After this, you must enter the code of the tax inspectorate where the application will be sent, which consists of four numbers.

Then, in the “sign of the tax payer” field, enter the following when the form is completed. When submitting an application together with documents for state registration of the enterprise or organization, put “1”, and if the application is submitted to a legal or physical person, which is registered again after liquidation zakrittya – put “2”. Also select this item if you want to switch to a simpler system with UTII. When switching from another system (not UTII) – set “3”.

Next, enter the name of the legal entity into the application, along with official documents or the IP of the individual entrepreneur itself, which corresponds to the passport. The names of the companies must be entered in one row, and the specific details must be entered in a new row. Empty cages that are no longer available should be marked with “-”.

After which it is necessary to indicate at what time the transition to the SSP takes place: set “1” - if from the first day of another feed-in mode, or set “2” - on the date of registration of the individual entrepreneur or organization. The number “3” is placed if the tax payer ceases to carry out activities that are subject to UTII and is therefore converted to the simplified tax system.

For the next row, you need to select the object of payment, putting “1” under the hour of the breakdown “for income” and “2” – for spending income. The other two fields must be filled in in order for the tax payer to switch from another mode to the simplified tax system.

At the bottom of the application is divided into two parts and you can fill in the left side indicating who is submitting this document before the filing inspection.

Detailed instructions for filling out form No. 26.2-1:

Stage No. 1. Vkazivka IPN (individual tax number):

Indicate the individual tax number indicated on your individual business registration certificate.

Stage No. 2. Indication of the number of the tax authority:

It is necessary to note the number of your tax inspectorate. You can find out the number: https://service.nalog.ru/addrno.do.

Stage No. 3. Insertion of nickname, name and according to the father's tax payer (PIB):

Stage No. 4. Inserting the digital code of the subject to the transition to the simplified tax system.

Digital code 1 it is necessary to instruct those who switch to a simplified payment system from other payment modes.

Digital code 2 It is necessary to indicate to those who first register as an individual entrepreneur.

Digital code 3 It is necessary to tell those who want to switch to a simplified system of taxation with UTII.

Stage No. 5. Insertion of the object of preparation.

Enter digital code 1 to become the object of application income .

Enter digital code 2, so that the object will be supplied income, changes in the amount of expenses.

In addition, do not forget to include a notification about the transition to SSP.

Stage No. 6. For newly registered entrepreneurs, it is necessary to fill in dashes at this stage.

Stage No. 7. Indicate the contact phone number and date of completion of the application about the transition to the SSP.

If you submit an application on your own, you must enter digital code 1, indicate your contact phone number and the date the application was completed.

If the application is submitted by your representative, it is necessary to provide his/her contact information, as well as the name and details of documents that confirm the new representative's appointment.

It looks like you have successfully completed all the stages of filling out your application to switch to SSP in 2019! You can kindly submit this application and taxes to the tax authority at the place of your residence!