Among business entities, such a special taxation regime as the simplified tax system is very popular. Replacing large payments to the budget with one single tax, maintaining tax and accounting records according to a simplified scheme attracts a fairly large number of both entrepreneurs and organizations. Let's take a closer look at how to switch to a simplified system and fill out an application for the simplified tax system in the form No. 26.2-1.

The procedure for the transition to the simplified tax system

To apply this special mode, it is necessary to check the compliance of the subject with the eligibility criteria. All of them are defined in the Tax Code of the Russian Federation. If the company satisfies all the stipulated requirements, it has the right to send an application for the transition to the simplified tax system.

The norms of the law establish two options for obtaining the opportunity to switch to simplified taxation - when registering with the IFTS and within a certain time frame from another taxation system.

In the first case, the taxpayer submits an application for the simplified tax system when registering an individual entrepreneur or company, along with a form for obtaining the OGRN or OGRIP.

Important! New companies and LLCs of the Tax Code of the Russian Federation are given time to switch to the simplified tax system in the amount of one month from the date of registration.

In addition, for them, you can not check for compliance with the criteria for applying this mode during the transition. If in the course of activity at least one of them is violated, the business entity will have to return to the OSNO.

Important! In order to switch from another regime to simplified taxation, the Tax Code sets the deadline for applying for the simplified tax system until December 31 of the previous year of its application.

In this case, the candidate must display the established indicators, which include revenue and monetary value of fixed assets, as of October 1 of the year of application. Further, the values ​​\u200b\u200bare compared with the established norms, and if they are not greater than them, then the taxpayer can make the transition from the simplified tax system to the OSNO.

Taxpayers applying UTII can switch to the simplified tax system by filing an application for simplified taxation, like other entities, but in order to avoid double taxation, they must notify in advance of the end of the previous regime.

If the company does not like the USNO, it can voluntarily leave this system at the end of the year by sending a notification to the Federal Tax Service.

An application for the simplified tax system can be submitted in person or using electronic document management. The legislation establishes form 26.2-1 for it, which must be observed, and when filling out, use the appropriate instructions.

Sample filling out an application for the transition to the simplified tax system

The TIN code of the company or individual entrepreneur is written at the top of the form. It has 12 cells. When the application is filled out on behalf of a company whose TIN contains 10 digits, the last two cells are marked with a dash.

The next step is to indicate the four-digit code of the tax office to which this application is submitted.

Line "Sign of the taxpayer" shows at what point in time this statement is being made:

• If it is submitted along with a package of documents for the state registration of a company or entrepreneur, you need to write here "one".
• If the application is submitted by a firm or individual entrepreneur who re-registered after an earlier liquidation, the "2". The same code is indicated if the taxation system is changed from UTII to USN.
• If they change any other system, except for UTII, to a simplified one, write in this field "3".

Then the full name of the company is indicated, according to the constituent documents, or full name. Individual entrepreneur according to the passport or any other document confirming the identity.

Important! When this field is filled in, the rule applies. The name of the company is written in one line, the data of the entrepreneur - each word from a new line. After that, all remaining empty cells are crossed out.

• Number "1" put by those taxpayers who make the transition from January 1.
• Number "2" are used by firms and entrepreneurs who register for the first time or re-register after closing.
• Number "3" must be put down when the taxpayer has ceased to apply UTII and, because of this, switches to the simplified tax system. In this case, here you need to specify the month from which such a transition is performed.

The following column indicates the selected object of taxation:

• Code "1" is recorded if the tax calculation will be performed on income.
• Code "2" if on income reduced by the amount of expenses incurred. After that, you need to indicate the year when the application for the transition is drawn up.

Data is entered in the following fields in the event that a transition to a simplified system is made from another regime, and the number “3” was entered in the application in the column “Taxpayer attribute” earlier. Here you need to indicate how much income was received for 9 months in the year when the application is made, as well as the amount of the residual value of the fixed assets.

If the application is submitted to the tax service through a trusted representative of the company or entrepreneur, then on the form you need to indicate the number of sheets that are occupied by documents confirming his authority.

Finally, the form is divided into two parts. The applicant needs to indicate the data only in the left. Here it is recorded who exactly submits the document to the tax office:

• "one" if it is done in person.
• "2"- if through a representative.

Then the exact data of the director of the company, the entrepreneur or their representative are recorded, and the contact number is also affixed. The specified information is certified by a signature, and, if available, by a seal. All blank cells in this section must be crossed out.

Attention! If the application is filled out by an individual entrepreneur, then dashes are put in the last name field, since the full name data has already been entered earlier.