Notification in form 26.2 8. Notification of termination of the simplified tax system: sample filling

An organization or individual entrepreneur has the right to independently choose a taxation regime that does not contradict tax legislation.

Entrepreneurs or legal entities completing their work on simplification. a person must submit a tax notice of termination of activities under the simplified tax system. Form code by codifier: KND 1150024.

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The information paper is submitted to the Federal Tax Service within 15 days, and the declaration is submitted by the 25th of the following month. Thus, cessation of simplified activities does not exempt a business entity from submitting a declaration under the simplified tax system.

Main provisions

According to Art. 346.13 of the Tax Code, upon completion of work under the simplified tax system, companies and individual entrepreneurs are required to report this to the inspectorate at the location of the legal entity. person or individual entrepreneur registration address.

Aspects of the law

In accordance with the letter of the Ministry of Finance No. 03-09-11/35436 dated July 18, 2014, the loss of the status of a legal entity or individual entrepreneur on a simplified basis leads to a parallel termination of the special regime. Such business entities do not have to submit a corresponding notification to the tax office.

Since the beginning of 2013, based on the provisions of Art. 346.13 Tax Code and clause 11 of Art. 2 of the Law on Amendments to Tax Legislation No. 94-FZ dated June 25, 2012, upon completion of activities under the simplified tax system, the entity is obliged to submit a notification about this to the tax office. It has form No. 26.2-8 and was approved by tax order No. ММВ-7-3/829 dated 11/02/12.

The paper indicates the completion date of the work, which the organization or individual entrepreneur determines independently. The document is submitted to the Federal Tax Service within 15 days from the date of its closure. Counting is carried out in working days.

By the 25th day of the month following the submission of the notification, the organization (IP) must submit a simplified declaration. This is stated in Art. 346.23 Tax Code.

The Ministry of Finance in document No. 03-11-06/2/123 dated September 12, 2012 explains that the termination of work on the simplified tax system is the end of all types of business for which this special regime was applied. There are several positions as to what this ending is.

According to one version, if a company does not have and does not plan any income or expenses before the end of the year and is going to file for tax zero, then there is no simplified business activity. In this regard, she needs to prepare notification No. 26.2-8 and switch to OSNO (general tax regime).

Failure to submit a notice will result in a fine of RUR 200. (Article 126 of the Tax Code). The Federal Tax Service has the right to force an organization to submit quarterly reports on OSNO.

Another point of view: if a company does not have simplified income, this does not mean that it does not operate under the simplified tax system. For example, a firm might have long-term contracts for which payment was expected the following year. Accordingly, an organization can pass zero and not transfer to OSNO.

Conditions of the message

When terminating business under a simplified procedure, the taxpayer must notify the Federal Tax Service about this. On the paper, he indicates a self-selected date for completing work according to the simplified tax system. It is submitted to the tax office at the place of registration of the legal entity or the residence address of the individual entrepreneur. The inspection does not have the authority to dictate to an entrepreneur what date to put in the notice.

The notification period is 15 days from the date of completion of work under the simplified tax system. A notice of termination of activities under the simplified tax system is drawn up on approved form No. 26.2-8. It was adopted by the Federal Tax Service in order No. ММВ-7-3/829@.

Based on Art. 346.23 of the Tax Code, a subject refusing the simplified tax system must submit a declaration to the tax authorities. This must be done before the 25th day of the month following the month in which the simplification work was stopped.

The taxpayer indicates the date of completion of activities under the simplified tax system himself, without the participation of tax officials in this matter.

You should know that if a business entity wishes to switch from the simplified tax system to the patent system or imputation, then it will not lose the right to use the simplified system. The absence of profit from transactions not subject to UTII and tax for PSN does not oblige him to inform the Federal Tax Service about the completion of work under the simplified tax system in the manner prescribed by the Tax Code of the Russian Federation.

The loss of status by legal entities or individual entrepreneurs who worked under the simplified system also indicates the termination of the simplified tax system. These entities do not submit a notification to the tax office. Detailed interpretations are reflected in the letter of the Ministry of Finance No. 03-11-09/35436 dated 07/18/14.

Resignation or loss of status

If a taxpayer decides to switch from a simplified tax regime for all types of activities to another special regime (UTII, PSN), according to the opinion of the Ministry of Finance stated in the letter, he is not deprived of the right to use the simplified tax system. In this case, he does not have to submit a notification about the completion of the simplification work.

In Art. 346.13 of the Tax Code states that a legal entity (IP) has the right to switch to a different special regime from the beginning of the year. He is obliged to notify the Federal Tax Service before January 15 of the year in which he plans to apply it.

For example, a simplified enterprise decided to pay taxes under OSNO in 2019. To the Federal Tax Service, it is obliged to send the inspectors a paper on termination of work under the simplified tax system by January 15, 2019. The organization must draw up a document according to form No. 26.2-3, adopted by the Federal Tax Service in order No. MMV-7-3/829 dated 02.11.12.

The above notification should not be submitted to the Federal Tax Service upon termination of the operation of a company or individual entrepreneur. In cases of liquidation, reorganization and others established by the legislation of the Russian Federation. A business entity will be deregistered with the tax office based on data from state registers: or the Unified State Register of Individual Entrepreneurs (USRIP) (Article 84 of the Tax Code).

The loss of the status of an enterprise or individual entrepreneur on the simplified tax system indicates a parallel termination of this special regime. The reason for this may be the excess of the amount of income for the reporting period established by law.

When applying the simplified and patent taxation systems, income under both regimes is taken into account simultaneously when calculating sales revenue, and when using the simplified tax system and UTII in parallel, only under the simplified one.

For example, an organization lost the right to apply the simplified procedure in March 2019; it is required to conduct accounting according to OSNO from the beginning of the year. Penalties for non-payment of taxes for the 1st quarter will not be applied to the company. The company must submit a notice of transition to OSNO by April 15, 2019.

Form of notification of termination of activities under the simplified tax system

An organization or individual entrepreneur has the right to independently choose a regime for itself in accordance with the Tax Code of the Russian Federation. If an entity, for any reason, decides to stop using the simplified tax system, it must notify the tax office within 15 days.

A special notice is used for information purposes. There are no special requirements for its design. The individual fields of the form are similar to those presented on the title page of the simplified declaration.

The form must be filled out by hand or on a computer.

You can submit it to the Federal Tax Service as follows:

• personally;
• through an authorized person;
• send;
• send electronically.

The notice contains the following information:

• / checkpoint of the payer;
• Federal Tax Service code;
• name of the subject (full name of the individual entrepreneur);
• date of completion of activities under the simplified tax system;
• information about the person submitting the document (taxpayer or representative);
• power of attorney data and copy (if necessary);
• date, signature, phone number of the performer.

In the columns intended for registration by tax authorities, the inspector indicates the date of receipt of the paper, its registration number, the number of sheets of the main form and attachments, signature with transcript.

The subject who submitted the document is obliged to submit a declaration to the Federal Tax Service and, on its basis, transfer the tax within the required period. The report is submitted by the 25th day of the month following the termination of the simplified activity.

A sample of filling out the notification can be found on the Internet.

Other clarifications

The Federal Tax Service, in connection with requests from organizations and tax authorities, requests clarification of the procedure for using Art. 346.13 Tax Code.

According to this article, when a business entity terminates its business under the simplified tax system, it must notify the tax authorities about this within 15 days from the date of completion of such activities. The Code and other legal acts do not contain the meaning of the term “termination of activities for which the simplified taxation system was used.”

The Ministry of Finance in its letter No. 03-11-06/2/123 explains that the termination of work under the simplified tax system means the completion of all types of business for which the simplified tax system was used. Lack of profit cannot be considered as the end of activity.

The question arises: in what situations and conditions is the work of an organization under the simplified tax system considered terminated, when it is obliged to notify about it? Should a company inform the Federal Tax Service about the completion of activities if it switches to UTII or PSN? What liability is provided for failure to submit a notice?

Based on letters from the Ministry of Finance, if a legal entity a person (IP) has no income and expenses, no intentions to draw up a business agreement, i.e. work is suspended for an indefinite period, the tax office does not have the right to require filing a notice of termination of work under the simplified tax system.

The taxpayer must independently decide whether or not to complete the work under the simplified tax system. The Tax Code of the Russian Federation does not prohibit combining simplification with imputation or the patent system.

When applying the simplified tax system, the presence of income in the reporting period is not mandatory.

In this regard, an organization (IP) using a simplified tax system will not lose the right to use it if it wants to transfer all its activities to UTII or PSN. The absence of profit from activities not subject to imputation and patent taxes does not oblige her to report termination of work under the simplified tax system.

According to Art. 346.23 of the Tax Code, based on the results of the reporting period, an enterprise is obliged to submit a simplified declaration, regardless of the total work for the year (income from PSN and imputation is not taken into account). According to Art. 84 of the Tax Code, if the reason for the termination of the company (IP) is liquidation, reorganization or other cases, it is deregistered with the Federal Tax Service on the basis of data from the Unified State Register of Legal Entities (USRIP).

The loss of the status of a legal entity and individual entrepreneur also indicates the cessation of the functioning of the simplified system for them. No notice is required.

In the situations discussed above, the Federal Tax Service has no grounds for applying the sanctions provided for in Art. 126 of the Tax Code for failure to submit a notice of termination of business according to the simplified tax system.

Fixed deadlines

Companies and individual entrepreneurs wishing to work under the simplified tax system starting next year will inform the Federal Tax Service at their place of registration about this by the end of this year. If a business entity did not manage to submit a notification within the prescribed period, then it will be able to switch to the selected taxation regime in the next tax period by submitting the paper on time.

Notification is permitted to be submitted to electronic form. The corresponding procedure was approved by the Federal Tax Service by order No. ММВ-7-6/20 dated 01/18/13. The application format contains Tax Service Order No. ММВ-7-6/878@ dated 11/16/12.

In the notification, companies and individual entrepreneurs are required to indicate the object of taxation they have chosen (Article 346.13 of the Tax Code). In the document, the enterprise reflects data on the amount of profit for three quarters of the current year and on the residual value of assets as of October 1 of the year of filing the paper.

Entities using the simplification cannot refuse to use it until the end of the tax period. An exception is the requirements described in Chapter. 26.2 Tax Code, failure to comply with which will result in the loss of the right to use the simplified tax system.

For the first time, registered organizations and individual entrepreneurs can notify of the application of the simplified procedure within 30 days from the date of registration with the inspectorate. This date is reflected in the certificate issued by the Federal Tax Service. In this case, economic entities have the right to apply the simplified tax system upon completion of the registration process with the inspectorate.

The 30-day interval starts from the next day after the company is registered with the tax service (clause 2 of article 6.1 of the Tax Code).

If an individual entrepreneur has completely stopped working as an entrepreneur, he does not submit a notification, but reports in the generally accepted manner. The simplified declaration must be submitted by April 30 of the reporting year. Similar clarifications are contained in the letter of the Federal Tax Service No. SD-3-3/1530@ dated 04/08/16.

Organizations and entrepreneurs using a simplified taxation system can voluntarily change the regime. Sometimes it is necessary to leave the simplified tax system due to legal requirements. In 2019, this also becomes relevant if the individual entrepreneur decided to become self-employed, and previously he used the simplified tax system. Let's consider in what cases and in what form a notice of termination of the application of the simplified tax system is filled out.

Reasons for leaving the simplified tax system

Companies and individual entrepreneurs can change the taxation system from a simplified one to another:

independently, at the will of the taxpayers themselves (for example, if in order to conclude government contracts or to work with contractors it is more important to be on OSNO and pay VAT);

due to the requirements of the Tax Code of the Russian Federation.

as stated above, the individual entrepreneur decided to switch to a tax on professional income (tax for the self-employed). In a letter dated December 26, 2018 No. SD-4-3/25577@, the tax authorities explained that within a month of the transition to the “self-employed” tax, it is necessary to submit a notice of termination of the application of the simplified tax system.

Regulates the procedure for refusing the simplified tax system, art. 346.13 Tax Code of the Russian Federation. In any case, the taxpayer is given 15 days to submit a notification from the day he changed his regime, stopped conducting simplified activities, or after the end of the quarter when he lost the right to it. You can return to the simplified tax system again no earlier than a year later, with the beginning of a new tax period (i.e. calendar year).

Mandatory regime change

The taxpayer is obliged to inform the tax authorities about the impossibility of further application of the simplified tax system when:

Revenues exceeded the limit specified in tax legislation (150 million rubles in 2019).

The number of personnel in the company/individual entrepreneur exceeded 100 people.

The residual value of the company's fixed assets became more than 150 million rubles.

A branch was opened.

The share of participation of other companies became more than 25%. This limitation does not apply to:

– non-profit consumer cooperation enterprises;

– firms consisting 100% of contributions from public organizations of disabled people with more than half of the employees with disabilities and their salaries more than ¼ of the entire wage fund;

– economic societies and economic partnerships established by scientific and educational organizations, based on the implementation of practical application of the results of intellectual activity or other scientific developments.

The organization has engaged in activities in which it is impossible to apply the simplified tax system (for example, it began to produce a group of excisable goods or runs a gambling business).

That is, it will be necessary to notify tax authorities if the conditions for applying the special regime specified in Art. 346.12 Tax Code of the Russian Federation. In this case, you need to send a message to the Federal Tax Service about the loss of the right to the simplified tax system in form 26.2-2 (Federal Tax Order No. ММВ-7-3/829 dated November 2, 2012). The organization/individual entrepreneur is considered to have lost the right to the simplified tax system from the 1st day of the quarter when the violation was committed.

Regime change is voluntary

In the interests of the company, it is quite possible to change the simplified tax system on your own to another regime, but this is allowed only from the beginning of the next tax period, in other words, from January 1. 15 calendar days are allotted to submit a notice of termination of the simplified tax system (to switch to another regime). That is, the deadline for voluntary refusal is until January 15 of the year in which the taxation change occurs. Since it is impossible to change the simplified regime in the middle of the year at the request of the company’s management, with late notification, you will have to continue working on the simplified tax system until the beginning of next year. The notification in this case is filled out in form 26.2-3 (approved by the same order of the Federal Tax Service No. ММВ-7-3/829).

If an individual entrepreneur/company completely ceases to carry out activities for which the “simplified tax” was applied, but is not liquidated, but continues to work in other areas, it is necessary to submit to the Federal Tax Service a notice of termination of activities under the simplified tax system in form 26.2-8. This must be done within 15 days after the termination of such activity. We will tell you more about this form below.

When Not Required to Give Notice 26.2-8

There is no need to submit Form 26.2-8 “Notification of termination of business activities under the simplified tax system” if:

for “simplified” types of business, it is planned to switch to another special regime or OSNO;

the taxpayer “flies” from the simplified regime;

the entrepreneurial activity of the individual entrepreneur is terminated/the enterprise is liquidated.

In the event of a complete stop of all types of activities and the closure of a company, the entrepreneur/company is not required to submit to the tax authorities established form specifically for simplified taxation system activities, since they send a separate application to terminate all activities, on the basis of which information about the closure is entered into the state register.

Notification form 26.2-8

To notify the tax inspectorate of the termination of the simplified tax system, a notification has been introduced - a special form 26.2-8. It is submitted to its territorial Federal Tax Service.

The notice of termination of the simplified tax system 2019 (the form can be found below) is applied on the basis of the order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829@ (Appendix No. 8).

Below we provide a sample of filling out form 26.2-8.

Notice 26.2-8: sample filling

You can submit notification 26.2-8 to the Federal Tax Service in any of the following ways:

Electronically;

By mail with a valuable letter with an inventory;

Personally (by an authorized person).

Apart from a mark of receipt on the second copy when submitting the form in person, or sending a receipt when sending via the Internet, the Federal Tax Service does not issue any other documents in response. That is, it is understood that the enterprise itself notifies the fiscal authorities about the termination of “simplified” types of activities (notification nature), no preliminary decision of the tax office is required.

Describes the obligation of firms and individual entrepreneurs to submit to the tax office a notice of termination of business activities in respect of which a simplified taxation system was applied.

Subparagraph “e” of paragraph 11 of Article 2 of the Federal Law of June 25, 2012 No. 94-FZ enshrines the following rule. It is valid from January 1, 2013. So, upon termination of business activity in respect of which it was applied, the taxpayer is obliged to submit a corresponding notification to the Federal Tax Service. Its recommended form No. 26.2-8 was approved by order of the Federal Tax Service of Russia dated November 2, 2012.

The notice must indicate, among other things, the date of termination of the said activity. As specialists from the financial department noted in the commentary letter, the taxpayer must determine it independently. Tax officials are not given the right to determine such a date by the Tax Code of the Russian Federation.

Upon termination of a business activity in respect of which it was applied, the taxpayer is obliged to submit a corresponding notification to the Federal Tax Service

The notification is sent to the tax service at the location of the company (place of residence of the individual entrepreneur) no later than 15 days from the date of termination of activity. This means 15 working days ().

In addition, the company in question () should submit a tax return payable in connection with the application of the simplified tax system to the tax office. Currently, its form is approved by order of the Ministry of Finance of Russia dated June 22, 2009 No. 58n. The filing deadline is no later than the 25th day of the month following the month when, according to the submitted notification, the business activity in respect of which the special regime was applied was terminated. This is provided.

Termination of activities

According to the clarifications of the Ministry of Finance of Russia in letter No. 03-11-06/2/123 dated September 12, 2012, termination of activities on the simplified tax system should be understood as the end of all types of business activities for which this special regime was used. There are several points of view regarding how this ending is expressed.

According to one, if a company does not have any income or expenses on the simplified tax system and does not plan to do so by the end of the year, but it is going to submit to the Federal Tax Service for the tax period, it means that it is not actually conducting activities for which this special regime is used. Therefore, she needs to submit a notification to the tax service in form 26.2-8 and switch to the general taxation system. Failure to provide such notice within the prescribed period will result in a fine of 200 rubles. In addition, it is possible that the Federal Tax Service will require you to submit declarations under the general system based on the results of each quarter.

According to another, if a company has no income under the simplified tax system, this does not mean that it has stopped operating in this special regime. After all, there may be, for example, unfinished contracts for which customers have not yet paid. Therefore, a company can submit a zero tax return at the end of the year for the tax paid in connection with the use of the simplified tax system, and not switch to the general taxation system.

Voluntary departure from the simplified tax system to pay UTII or PSN

Let's say a taxpayer decides to switch from the simplified tax system to another special taxation system, for example, in the form of UTII and (or) PSN in relation to all types of activities carried out by him. Then, according to the Russian Ministry of Finance in a published letter, he does not lose the right to use the simplified tax system. And the absence of income from activities not subject to UTII and tax paid in connection with the application of the STS does not oblige him to notify of the termination of the activity in respect of which the simplified tax system is applied in the manner described above.

Let us recall that according to paragraph 6 of Article 346.13 of the Tax Code of the Russian Federation, a taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the calendar year. He should notify the tax authority of this no later than January 15 of the year in which he intends to make such a transition. So for a company using the simplified tax system that decided to pay taxes from January 1, 2015 common system taxation, you must send a notice of refusal to apply the simplified taxation system to the Federal Tax Service at your location no later than January 15, 2015. The recommended form of the mentioned document (form No. 26.2-3) was approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

Loss of status

There is no obligation to submit a notification in form No. 26.2-8 to the tax authority even if a company (individual entrepreneur) ceases its activities. Including during liquidation, as a result of reorganization, in other cases established by federal laws. After all, then deregistration tax services occurs on the basis of information contained, respectively, in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs (clause 5 of Article 84 of the Tax Code of the Russian Federation). Loss of status legal entity and individual entrepreneurs using the simplified tax system means the simultaneous termination of this special regime.

Tax consultant A.A. Dmitriev, for the magazine “Regulatory Acts for Accountants”

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For a payer, in order to stop being on the simplified tax system, it is not enough to simply stop paying tax and submit reports. It is important to notify the fiscal authority about this in a timely manner, because otherwise the tax authorities will not know that the simplified tax system is no longer applied, and they are not obliged to identify this fact on their own.

This rule does not apply in the following cases:

• termination of commercial activities of the individual entrepreneur and deregistration;
• liquidation of a legal entity.

In these cases, the status of the person using the special regime is automatically lost. No notification is required in this situation.

If the activity under the simplified tax system was not carried out due to reasons other than liquidation or deregistration, the payer should send completed form No. 26.2-8 to the tax authorities within 15 days from the date of its completion (clause 8 of Article 346.13 of the Tax Code of the Russian Federation). It must indicate the completion date of the work according to the simplified tax system.

Form 26.2-8 and a sample of how to fill it out can be downloaded from our website.

Don't know your rights?

How to notify tax authorities about the refusal of the simplified tax system in 2018?

Each payer has the right to voluntarily decide whether to be on one or another special regime. The simplified tax system is no exception. The procedure for notifying the refusal of the simplified tax system in 2018 has not changed compared to the previous period.

If the payer using the special regime in question, starting next year, plans to switch instead of the simplified tax system to another special regime or general mode payment of taxes, then he must abandon the simplification. To do this, it is necessary to notify the inspectors by submitting a notification in form No. 26.2-3 before January 15 of the year in which the transition to another regime is planned (clause 6 of Article 346.13 of the Tax Code of the Russian Federation). Tax authorities have no right to prevent such a transition.

Form 26.2-3 and a sample of how to fill it out can be downloaded from our website.

***

It is necessary to notify tax authorities on time and in the prescribed form that:

• the activity to which the simplified tax system was applied has been terminated;
• the payer switches from the simplified tax system to another regime.

In the first case, the notice period is 15 days from the relevant termination date. In the second case, tax authorities must be notified before January 15 of the year in which the transition to another regime was made.