At the beginning of entrepreneurial activity, each entity chooses for itself the method of taxation and payment of taxes. The right to use a particular system arises immediately upon registration. Many entrepreneurs choose the simplified tax system for themselves because of the ease of reporting and paying taxes on it. But not everyone succeeds in determining the object of taxation. Fortunately, the entrepreneur has the right to change it; to do this, you need to submit a notice of change in the object of taxation under the simplified tax system.
You can download the form Notification of changes in the object of taxation under the simplified tax system (form .2-6 1150016) at.
An example of filling out a notification can be seen in the image:
This document is used if an entrepreneur applying the simplified tax system decides to change the object of taxation. Such situations arise if an entrepreneur is convinced that the object he has chosen is economically unprofitable for him or the organization has been restructured and the new management wants to change the object of tax payment.
With this document, the entrepreneur notifies the tax authorities at the place of registration of his desire to use another object.
Who needs to submit form 26.2-6?
Only those entrepreneurs who apply this regime have the right to submit a notification of a change in the object of taxation under the simplified tax system.
Those submitting a notification may be restructuring organizations, newly registered ones, those that have just completed registration, as well as long-running business entities or private entrepreneurs applying the agreed regime.
Change can only happen in two directions. An individual entrepreneur can change the “income” object to the “income minus expense” object, or vice versa. This regime does not provide for any other tax calculation objects. Therefore, a notification can only have two types.
If an organization is undergoing restructuring, it can submit a notification of a change in the object of taxation only if, after the changes have been made, it complies with the requirements for using the simplified system.
Submission methods and deadlines
Application of the tax regime of the simplified tax system is possible only with the beginning of a new tax period or from the middle of the year, if the business entity is just undergoing a registration act. The same situation accompanies a change in the tax regime of the simplified tax system to any other one, except for the OSN, if the entrepreneur has lost the right to use the simplified tax system, or UTII, changes with the beginning of the application of which occurred quite recently.
A change in the object of taxation can also only take place in the new year. The notification must be submitted before the end of the current year, that is, in December.
There are three possible ways to submit a notification of a change in the object of taxation under the simplified tax system:
- Electronic, based on the use of TCS.
- Postal – by registered mail, accompanied by an inventory.
- Personal – bring it to the tax office yourself.
Why "notice"
Since the simplified tax system is a voluntary taxation regime, changing an object is also a voluntary process, which means that it can change the object annually.
A document that expresses a businessman’s desire for a change is called a notice of change in the object of taxation under the simplified tax system. It is characteristic that the tax control authorities cannot deny this right and do not send any response to the notification.
So, the notification discussed in this article is sent and compiled by the entrepreneur himself to the tax control authorities at the place of registration, if he has decided that he wants to change the object of taxation under the simplified tax system.
In the article we have posted an example of filling out a notice of a change in the object of taxation under the simplified tax system according to Form No. 26.2-6. Submit a notice of change of object to the tax office no later than December 31.
- Notification form according to form No. 26.2-6 in Excel format
The selected object of taxation can be changed annually, from the beginning of the next tax period, that is, from January 1 (for example, a company that applied the object of taxation “income” in 2016 can switch to the object of taxation “income minus expenses” from 2017).
To do this, a notification must be submitted to the tax office before December 31 of the year preceding the change in the taxable object. This is stated in paragraph 2 of Article 346.14 of the Tax Code of the Russian Federation. That is, to change the object from 2017 you need to submit a notification in form No. 26.2-6 until January 1, 2017.
The form of this notification No. 26.2-6 was approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@. Moreover, it can also be presented in electronic form via telecommunication channels. This can be done using the reporting program that we give away.
Please note that the notification must indicate the new object of taxation and the year from which it will apply.
You do not need to wait for any permission from the inspectorate to change the object of taxation - just make sure that the letter is delivered.
Is it possible to change the object of taxation from the middle of the year?
From the middle of the year, you cannot change the object of taxation. The object of taxation can be changed only from the beginning of the tax period, having previously notified the inspectorate about this before December 31 of the year preceding the year in which the object is expected to be changed.
During the tax period, the taxpayer cannot change the object of taxation. This follows from paragraph 2 of Article 346.14 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance dated April 11. 2011 No. 03-11-06/2/52.
- See also: In what cases is it necessary to change an object under the simplified tax system?
The Tax Code of the Russian Federation, under certain conditions, provides for the possibility of using the preferential tax system of the simplified tax system for some taxpayers. Currently, this is the most popular mode among economic entities classified as small businesses. To apply it, you need to submit an application for the simplified tax system to the Federal Tax Service using form 26.2-1.
The legislation establishes the procedure for transition to and what criteria must be met. The transition to the simplified tax system is possible when registering a subject and from other modes. However, in any case, it is necessary to take into account the restrictions defined by the Tax Code of the Russian Federation.
When registering an individual entrepreneur or LLC
The rules of law provide the opportunity to submit an application for the simplified tax system along with registration documents at the time of registration of the taxpayer with the Federal Tax Service.
Attention! It is best to submit an application for the simplified tax system when or when opening an LLC together with the constituent documents. Or within 30 days from the date of receipt of documents on state registration.
If a newly organized company or entrepreneur does not submit an application within 30 days, then they automatically switch to the general taxation system. At the same time, it will be possible to switch to the simplified tax system only from the beginning of the new year.
It is also necessary to take into account that with such a transition to a simplified system, compliance with the criteria for its application (number, amount of revenue and value of fixed assets) is mandatory, even if they were not checked at the very beginning. As soon as they are exceeded, it will be necessary to immediately notify the Federal Tax Service about this within the established time frame and make the transition from the simplified tax system to.
Transition deadlines if the application is not submitted when registering an LLC or individual entrepreneur
Existing taxpayers have the right to change the current taxation regime by submitting an application to switch to the simplified tax system within the time frame established by law.
Attention! The deadline for filing an application for the simplified tax system is December 31 of the year preceding the year in which the simplified tax system began to be applied.
Such business entities must remember that they must comply with the criteria for transition to this system.
- cost of fixed assets;
- as well as the most important criterion - the amount of income received for 9 months of this year.
Then they must be compared with the standards specified in the Tax Code of the Russian Federation, and only after that an application for changing the regime to a simplified taxation system must be submitted to the tax office.
Transition from other tax regimes
Special regime officers who use UTII, and for entrepreneurs also PSN, can use the simplified tax system together with these regimes for certain types of activities. This is possible if there are several types of activities on UTII or PSN, but there are also other areas of work carried out by the enterprise.
Let's look at an example of how to correctly fill out an application form 26.2-1.
At the top of the form is the TIN code of the company or entrepreneur. For this purpose, the field contains 12 empty cells. Since companies have a TIN of 10 characters, the last two cells, which will remain empty, must be crossed out.
At the next step, in the field you need to enter the four-digit code of the tax service where you are submitting the application for simplification.
The code specified in it shows at what point in time the economic entity makes the transition:
- “1” is indicated when the document is submitted along with other documents for registration of a company or individual entrepreneur;
- “2” is indicated by a company or entrepreneur who reopens operations after a previously completed liquidation;
- Also, code “2” should be set by those who make the transition from imputation to simplified;
- “3” is recorded by those subjects who switch to simplification from any other system except imputation.
After this, in the large field you need to write down the full name of the company, as is done in the constituent documents, or full full name. entrepreneur with a passport or any other document confirming his identity.
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Important! This field must be filled out according to the following rules. If the company name is written down, it is entered in one line. If the application is submitted to an entrepreneur, then each part of his full name. is written on a new line. In each case, all cells that remain empty must be crossed out.
The code of the following field will determine in what period of time the transition to simplified language occurs:
- Code “1” is indicated by those entities that are making the transition from January 1 of the next year;
- Code “2” must be entered by those firms and entrepreneurs who submit an application when registering an entity for the first time, or again after its liquidation and re-opening;
- Code “3” should be written down for those subjects who are forced to switch from imputation to simplified imputation. In this case, next to it is also necessary to indicate the month from which such a transition will be performed.
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The following column contains the code corresponding to the selected simplified taxation system:
- Code “1” is indicated by those who decided to determine the amount of tax based on the income received;
- Code “2” is recorded by those entities who will calculate tax on income reduced by expenses incurred.
In these columns it is necessary to enter the amount of income that the subject received for 9 months of the year when the application is made, as well as the amount of the residual value of the fixed assets.
If an application to the tax office is submitted by an authorized person, then in the column below you must indicate the number of sheets that are occupied by documents confirming his authority.
The application form is divided into two columns at the bottom. The applicant must provide information only on the left. First of all, here it is necessary to enter the code of the person who submits the document to the inspection - “1” - the business entity itself, or “2” - its legal representative.
After this, complete information about the head of the company, entrepreneur or representative is recorded, the number and signature of the person, and a telephone number for contacts are indicated. If there is a seal, then it is necessary to affix its imprint. All cells that remain blank after entering information must be crossed out.
Attention! If the form is filled out by an entrepreneur, then you do not need to indicate your full name in this column again. A dash is placed in the field.
We pay either 6 percent of total income, or 15 percent of income minus expenses. By the way! When they say that the simplified tax system replaces the entire tax burden placed on the entrepreneur, they are lying. Personal income tax from employee salaries, please pay on time in accordance with the law. When switching to a simplified version, remember the conditions under which you will not be allowed to do this!
- Your company has representative offices and branches (of course, the tax authority has been notified about them accordingly). Those. if you work together with Vitalik in Perm, printing business cards, and in Kazan Maxim and Katya distribute them, this does not mean that you have a Kazan branch and, accordingly, this condition under which the simplified tax system cannot be applied is not relevant.
- You must have less than 100 employees. Officially arranged, of course.
New form 2-personal income tax 2018 (download form)
Business entities have the opportunity, in accordance with current legislation, to change the object of taxation. This can be done either before starting to apply the simplified tax system, or already in the process.
If an enterprise changes its choice of object of taxation before starting to apply the simplified tax system, then it must do this after submitting the appropriate application for the transition to the Federal Tax Service, but before actually using the simplified tax system. If there is a change in the process of applying the simplified tax system, the entity can change it from the beginning of the calendar year and notify the tax authorities before December 20 of the current year.
Attention
For these purposes, there is an approved form (26.2-6) of notification of a change in the object of taxation, which is submitted to the tax service at the location of the entrepreneur (organization). The form consists of one sheet. When filling it out, indicate the code of the organization or individual entrepreneur and the tax office code.
Form No. 26.2-6 (new)
Quite the opposite: you inform the Federal Tax Service of your intention to use the simplified tax system in the next calendar year. Previously, there was a notification form about the possibility of using a simplified taxation system - this form served as a response to the taxpayer’s application.
But it lost force back in 2002 by order of the Federal Tax Service of Russia N MMV-7-3 / Now there is no need to wait for permission from the tax authorities to use the “simplified code”. Send notification of the transition to the simplified tax system yourself.
If for this you need a sample of filling out the notification of transition to the simplified tax system-2018 (form 26.2-1), it can be found at the end of the article. There is also no need to confirm the right to use this regime.
If you do not meet the conditions, this will become clear after the first report, and only then will you have to be financially responsible for the deception.
Filling out a notice of change in the object of taxation 26.2-6
It is not possible to change the object of taxation during the calendar year. We also suggest downloading a sample notification of the transition to the simplified tax system, form 26.2-1.
In the notification form, you need to enter information about the taxpayer - indicate the TIN, KPP (for legal entities), the name of the organization (or the full name of the individual entrepreneur). Number of the tax office where form 26.2-6 is submitted. The year from the beginning of which the object of taxation under the simplified tax system will change. Below the number you should select the desired option for the taxable object (income or income reduced by expenses).
At the bottom left you need to put “1” if notification 26.2-6 is submitted personally by the head of the organization or an individual entrepreneur. In this case, below is the name of the manager (for organizations), the phone number, signature and date.
Application for transition to the usn. form 26.2-1
Info
Download the application for transition to the simplified tax system for individual entrepreneurs (form) Please note that the downloaded form contains the following details:
- barcode with numbers 0360 3017 in the upper left corner;
- indication of the form according to KND 1150001 in the upper right corner.
The application form is the same for all payers of the simplified system: for individual entrepreneurs and organizations, as well as for both versions of the simplified tax system “Income” or “Income minus expenses”. Create a notice of transition to the simplified tax system (free of charge) Procedure for transition to the simplified tax system when registering an individual entrepreneur An application for transition to a simplified taxation system is submitted in the manner prescribed by Article 346.13 of the Tax Code of the Russian Federation.
According to these standards, if the notification is submitted within 30 days, the individual entrepreneur is recognized as a simplified entrepreneur from the date of state registration. For example, an individual entrepreneur was registered on September 25, but submitted an application for transfer to the inspectorate only on October 15.
Form No. 26.2-1 - notification of transition to the usn
More precisely, until December 29 inclusive, since December 31 is a day off, Sunday. If you are late, you will have to postpone the transition to the simplified tax system for a year.
Article 346.12 of the Tax Code of the Russian Federation prohibits the application of the regime to firms and entrepreneurs that have violated the deadline for submitting a document. How to fill out a notice of transition to the simplified tax system 2018 (form 26.2-1): step-by-step instructions The recommended form was introduced by order of the Federal Tax Service of Russia dated November 2, 2012 N MMV-7-3/ “On approval of document forms for the application of the simplified taxation system.”
Newly created companies and individual entrepreneurs submit a notification using the same form, only they attach documents for registration to it. Newly created enterprises have the right to inform the Federal Tax Service about the application of the simplified tax system within 30 days from the time they register.
Here's what a blank form looks like: Guidelines for filling out Form 26.2-1 Let's look at how to fill out the form line by line.
Patent Application Form 26.5-1: Instructions for Completion
Step 3 - taxpayer attribute code At the bottom of the sheet is a list of numbers indicating the taxpayer's attribute:
- 1 is placed when submitting a notification by a newly created entity along with documents for registration;
- 2 - if a person is registered again after liquidation or closure;
- 3 - if an existing legal entity or individual entrepreneur switches to the simplified tax system from another regime.
Step 4 - company name or full name of the individual entrepreneur. The entrepreneur enters his full name, filling in the remaining cells with dashes. If you are the head of a company, then enter the full name of the organization.
Fill in the remaining cells with dashes. Step 5 - the number in the line “switches to simplified mode” and the date of transition. Specify one of three values. Each number is deciphered below:
- 1 - for those who switch to the simplified tax system from other taxation regimes from the beginning of the calendar year.
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If the notification is submitted personally by the entrepreneur, then indicate the taxpayer attribute “1”, and put dashes in the fields for indicating the name. According to the footnotes, only the name of the representative of the individual entrepreneur or the head of the legal entity is indicated here.
- At the bottom of the sheet you must indicate the applicant number and the date of application. Two copies of the completed document are submitted to the inspection, and the inspector will mark acceptance on one of them. In principle, the second copy with a mark is confirmation of the individual entrepreneur’s transition to a simplified version, so it must be kept as evidence. Additionally, you can request from the inspection an Information Letter in form No. 26.2-7, which will confirm that the entrepreneur actually works under a simplified regime.
Notification of changes in the object of taxation (form n 26.2-6) (knd 1150016)
Are you an entrepreneur or the head of a small company and want to submit a notification about the transition to the “simplified” system? First, check whether your company meets the conditions that the legislation imposes on taxpayers for the simplified tax system. To switch to the simplified tax system, a legal entity or individual entrepreneur submits to the Federal Tax Service inspection at the place of registration a notification according to the order of the Federal Tax Service of Russia of November 2, 2012 No. MMV-7-3/form No. 26.2-1 recommended.
We will look at a sample of filling out a notice of transition to the simplified tax system from 2018 in this article. You must submit it before December 31, 2017. However, this still requires meeting a number of criteria. If you are an individual entrepreneur and:
- the number of people working in the company is less than 100;
- you do not use the Unified Agricultural Tax;
You can safely switch to this special mode.
Application for registration of an individual entrepreneur in 2018
If the choice is “income minus expenses”, put 2. Don’t forget to indicate the year in which you submit the notification. Step 7 - income for 9 months Enter the amount of income for 9 months of 2017; for an organization it cannot exceed 112,500,000 rubles for the right to apply the simplified system in the future period.
This restriction does not apply to individual entrepreneurs. Step 8 - residual value of fixed assets The residual value of fixed assets of the organization as of October 1, 2017 cannot exceed 150,000,000 rubles. There are no restrictions for individual entrepreneurs. Step 9 - Full name of the head of the company or representative In the final part, indicate the full name of the head of the company or his representative, who has the right to sign papers by proxy.
Don't forget to indicate by number who signs the form:
- 1 - the leader himself;
- 2 - trusted representative.
The entrepreneur does not need to write his last name in this line; put dashes.
IP;
- 2 – when submitted within the first 30 days from the date of registration or deregistration under UTII;
- 3 – when working entrepreneurs switch from other taxation systems.
- The next four lines are intended to indicate the full name of the individual being registered as an individual entrepreneur.
- Next to the line “switches to a simplified taxation system,” enter the number “2,” which indicates the transition to the simplified tax system from the date of registration of the individual entrepreneur.
- In the taxable object field, enter “1” for “Income” or “2” for “Income minus expenses.”
- Enter the year of application – 2018.
- In the next three lines, put dashes, because they are intended to transition to simplification of organizations that are already operating in some kind of mode.
- The lower left part of the sheet is intended for entering the data of the applicant or his authorized representative.
