There are several ways how an organization can be deregistered, so you can choose a convenient option. Moreover, the company does not have to take part in the procedure.

When to apply

To notify the tax authority that a business is terminated, a sales tax termination notice is sent. Form TC-2 is used. The document was approved by the fiscal department. Order of the Federal Tax Service No. ММВ-7-14/249 is dated June 2015.

The company is exempt from tax liability on the same date as the date of the notice.

To be released from the obligation, the company is obliged to report information to the regulatory authorities. The rule is established by paragraph 1 of Art. 416 of the Tax Code.

Sample filling TS-2

Download for viewing and printing:

When does deregistration occur?

At the moment, the fee has been introduced only in Moscow. There are certain cases where a fee is payable.

3 reasons for paying the fee:

• objects that are not commercial halls;
• non-stationary trading networks;
• commercial networks that are stationary.

It also provides for the right for companies to notify inspectors of the termination of business.

3 grounds for deregistration:

• termination of employment retail;
• the transition of a private entrepreneur to the patent system;
• production of agricultural products and payment of ESHN.

Entrepreneurs who work on the patent system and farmers are exempted from the obligation to register as commercial tax payers.

Attention! Trade is the activity of retail and wholesale of goods. Includes retail, delivery trade, as well as sale through warehouses.

Deregistration procedure

The notification should be sent to the inspectors at the place of registration of the enterprise.

When a stationary object is used, the notice is sent to the place of registration.

When using a mobile trade object, you need to contact the inspection at the place of registration of the company or the place of residence of the entrepreneur.

Filling out an application

For deregistration, form TS-2 is used.

The application for withdrawal from the trading fee is filled in according to certain requirements:

1. Fill out on a computer or using computer technology.
2. Use blue or black ink.
3. Choose Courier New font size 16-18.
4. Fill in all columns in block type.
5. Do not adjust sizes and columns in tables.
6. Stop using staples.

There are certain requirements for filling out the title page.

4 requirements for filling out the title page:

1. The individual taxpayer number is copied from the certificate.
2. Since the number consists of ten digits, therefore, a dash is put in the last two columns.
3. The checkpoint is indicated according to the number assigned by the inspection.
4. The code of the inspection where the enterprise is registered is also indicated.

Then you need to enter information about the organization itself. Here, too, there are certain filling rules:

1. A businessman needs to indicate his last name, first name and patronymic.
2. The company must indicate its name in accordance with the constituent documentation.
3. Companies write OGRN, and businessmen indicate OGRNIP.
4. Then the date when the entrepreneurial activity was terminated is written.
5. The number of power of attorney documents is indicated.

Filing notice in 2017

The notification shall be sent no later than five working days after the closing of the object.

Notification methods:

• submit documents in person;
• send by post;
• using the Internet.

Shipments are made through special companies that carry out electronic document management, or a special service of the fiscal department.

You can also enter data into the notice directly at the tax office.

Watch the Video of the Trading Fee Notice

Starting August 3, 2015, new forms of sales tax notifications will come into effect (Order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14/249). Until that date, the tax authorities accepted the recommended forms. However, the required forms are exactly the same as those recommended.

Notifications must be submitted to the IFTS when a company or entrepreneur registers as a fee payer or wants to be deregistered. In addition, the notification will need to be submitted if the payer wants to correct the data for calculating the sales fee. For example, due to the fact that the area of ​​the store has changed, or an error was found in the initial notification.

Notification of registration or change of indicators (form TS-1)

A notice of registration as a payer of the sales tax must be drawn up in the form TS-1. It is necessary to submit such a notice of the sales tax to the IFTS within five working days from the date of the occurrence of the object of taxation of the fee. The fine for late submission of TS-1 is only 200 rubles. (Article 126 of the Tax Code of the Russian Federation).

A maximum of 10 working days after receiving the notification, the tax authorities will issue a certificate of registration.

Form TC-1 must also be submitted if the company or entrepreneur has changed indicators that affect the size of the sales tax. In this case, the deadline for submission is five working days from the date of change in the indicators (clause 2, article 416 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation does not specify from which quarter the trade tax should be calculated based on new data. Officials insist: if the fee grows, then the change must be applied from the quarter in which the new indicators appeared. If the change resulted in a decrease in collection, then the new data should be taken into account only in the next quarter.

The Sales Fee Notice can be filled out by hand or drafted in in electronic format. In the notice of registration, code 1 must be put. And in the notice of change - code 2.

If the company has ceased to conduct any activities subject to the fee, then form TC-1 with code 3 must be submitted.

Notice of deregistration (form TS-2)

If a company or entrepreneur ceases to conduct all activities subject to sales tax, then a notice of deregistration (form TS-2) must be submitted. There is no specific time frame within which such notice must be filed. But it is beneficial to do this as soon as possible in order to stop transferring the payment.

The legislation also does not explain which notification - TS-1 or TS-2 - must be filled out if the company or entrepreneur was registered, but later learned about the trade tax exemption. We advise you to file a TC-1 notification with code 2 (object change).

Sales tax deregistration of the payer provides for a certain procedure, enshrined in the Tax Code of the Russian Federation. From our article you will learn about the procedure for deregistration with the Federal Tax Service of a company that is no longer a fee payer.

What is the procedure for deregistration of the trade tax payer

Deregistration of the payer of the trade duty (TC) is a procedure that can be carried out in 2 ways:

1. A firm that has the right to deregister under the TS may send a notification to the Federal Tax Service in the prescribed form - TS-2, approved by order of the Federal Tax Service of the Russian Federation dated 06/22/2015 No. ММВ-7-14 / 249. The sales tax withdrawal date will be as stated in this notice.

NOTE! A taxpayer who terminates a sales tax activity but fails to file a TS-2 notification is not relieved of the obligation to pay sales tax.

2. Deregistration under the TS can be carried out without the participation of the taxpayer - on the basis of information about the annulment of the act certifying the identification of the object of taxation of the TS by the authority that provided the Federal Tax Service with information about the relevant object. At the same time, upon deregistration with the Federal Tax Service as a payer of the TS, the company will receive a notification from the tax authorities. The Federal Tax Service sends a similar document to individual entrepreneurs and organizations that are deregistered under the TS by sending the tax authorities the TS-2 form.

TS must be paid by all legal entities and individual entrepreneurs (in those cities of the Russian Federation where the corresponding fee has been introduced, and so far only Moscow), which carry out sales through:

• retail outlets that are not trading floors and not used at gas stations;
• objects retail chains, classified as non-stationary;
• objects of retail chains with the corresponding type of halls, classified as stationary.

How many times to pay the vehicle if a store stopped and resumed work in one quarter, read here .

The tax legislation of the Russian Federation also provides for the collection of TS from firms trading from warehouses and retail markets, but so far this rule has not been applied anywhere in Russia in practice.

In turn, the right to deregister the sales tax is provided for firms that:

• do not engage in retail trade (cease to engage in it);
• work in the form of individual entrepreneurs on the patent taxation system (switched to PSN);
• represent the agricultural industry and work according to the Unified Agricultural Tax.

At the same time, sellers who initially work as individual entrepreneurs on the PSN and farmers may not even be registered as payers of the TS.

Let us consider how the procedure for deregistration at the initiative of a trading company using the TS-2 notification is carried out in practice.

Notice of deregistration with the Federal Tax Service: details of filling out

Form TS-2 consists of a title page and is submitted in case of termination of all types of entrepreneurial activity using the objects of trade, in respect of which a trade fee is established. Despite the simplicity of the structure of the TS-2 form, there are a number of nuances associated with filling it out. The TC-2 form can be filled out by the taxpayer in 2 ways - manually with a ballpoint pen or on a computer. At the same time, all its fields must be filled in, unless otherwise provided in the regulatory legal acts. In the case when it is not necessary to enter data in any field (or there is none), dashes are put in the corresponding fields. When filling out the form on a computer, there is no need to put dashes, since the fields can be left blank.

You need to enter information in the TS-2 form by placing each character in a separate cell, starting from the very first on the left. Enter characters with a pen should be in capital block letters. When filling out the form on a PC, you must use Courier New font, size 16 or 18, in capital letters mode. The day, month and year, which indicate the date of the document, are separated by a dot. It is unacceptable to correct errors in the TC-2 form using a corrector.

What information is indicated in the form TS-2

The task of the taxpayer is to correctly reflect on the 1st page of the TS-2 form such information as:

• TIN and KPP (for individual entrepreneurs - only TIN);
• tax authority code;
• the date of termination of the type of activity with the participation of an object subject to taxation of the Customs Union;
• name of the legal entity or full name of the entrepreneur;
• OGRN or OGRNIP;
• if the TS-2 form is transferred to the Federal Tax Service not personally by the owner of the company or individual entrepreneur, but by power of attorney, the total number of sheets on which this power of attorney is drawn up is indicated;
• the name of the document certifying the authority of the representative of the company or individual entrepreneur;
• a code indicating the status of the person submitting the TS-2 form to the Federal Tax Service;
• Full name of the head of the company, individual entrepreneur or their representatives, their TIN - if available;
• phone number, address Email the person who submitted the TS-2 form to the Federal Tax Service.

The title page of the document also contains the date of completion and the signature of the person who submitted the TS-2 form to the tax authorities.

You can download the TC-2 form on our website.

The notice must be submitted within 5 working days after the termination of the activity subject to the sales tax. Form TS-2 is submitted to the tax office, in which the individual entrepreneur or organization is registered as a payer of the fee.

How to send– The FTS accepts the completed notification form:

• In paper form - personally or valuable by mail with description;
• In electronic form - through downloading on the official website of the Federal Tax Service or by sending electronic system workflow.

We fill out a notification in the form TS-2

Click on each field of interest for detailed information.

General requirements

When submitting a paper form:

• Sheets do not need to be stapled or stapled so as not to damage the integrity of the paper;
• The information in it should not contain corrections, including with the help of clerical corrective substances;

Filled out by hand:

• Entries must be made in blue or black ink;
• Fill in all template fields without exception from left to right in capital letters;
• In the absence of data or incomplete filling of familiarity, put a dash in the middle of the free squares;

Completed on a computer:

• Use the provided software;
• Fill in all template fields without exception with Courier New font 16-18 units high;
• In the absence of data, the absence of dashes is allowed;
• Printing should be carried out only on one side of the sheet and do not violate the location and size of the margins on the sheet.

Title page

fields "INN" and "KPP" are provided as a header for all pages of the form and are filled in as follows:

• Legal entities - in accordance with the certificate of registration at the location (for foreign organizations - registration separate subdivision in Russia), indicating dashes in the last two boxes of the TIN field;
• Individual entrepreneurs - in accordance with the certificate of registration at the place of residence, filling in only the TIN field, and dashes are put in the KPP field.

Field "Submitted to the tax authority (code)" filled in with a four-digit number of the code of the corresponding territorial tax authority. If the payer has doubts about the correctness of the code, you can contact the service on the official website of the Federal Tax Service, which allows you to find out the tax code at its address.

In field "Organization / individual entrepreneur" the full name is indicated legal entity, which is reflected in registration documents organizations, or the full name of the entrepreneur, as in his passport.

fields "OGRN" or "OGRNIP" are filled in with the appropriate registration code taken from the constituent information. OGRN - for organizations, OGRNIP - for individual entrepreneurs. The field left without filling is crossed out when filled in manually or remains empty when printed out on a computer.

Below is the date termination of activities subject to sales tax.

CHAPTER“I confirm the accuracy and completeness of the information specified in this message”, which contains several blocks:

Field instructions code faces is filled in depending on who ensures the accuracy of the information submitted to the tax office:

• 1 - individual entrepreneur;
• 2 - IP representative;
• 3 - Head of the organization;
• 4 - a representative of the organization.

Field "Name of the head or representative" And "INN" implies the line-by-line entry of the last name, first name and patronymic of the head of the legal entity or its representative, as well as its TIN, if any. Filled in only if the previous item contains the numeric value "3" or "4".

fields "Contact phone number" And "E-mail" must contain contact information without dashes or spaces that can be used to contact the person submitting the information. The tax authority needs this information for prompt communication with the payer, including those who sent the data using EDI (in electronic form).

In the fields provided for signature and date, the person submitting information must sign and indicate the date of submission of information to the tax office.

Field "Name of the document confirming the authority of the representative" is filled in if the information is submitted by a representative of a legal entity and contains information about a power of attorney or other document, according to which he has the right to represent the organization.

The lowest block on Sheet 001 presents the section “To be filled in by an employee of the tax authority” and the payer does not need to register anything in it.