So. Since you have reached this page, you can assume that the choice of tax regime has been made and this is the Simplified Taxation System.
An application for transition to the simplified tax system in form No. 26.2-1 must be submitted to the tax office along with other documents for opening an individual entrepreneur or LLC. If you didn't do this, it's okay.
The law allows this application to be submitted within 30 days after submitting the main package of documents.
Example on fingers:
On October 15, 2016, Valery registered an individual entrepreneur, but did not know about the website Assistant.ru and therefore chose the wrong tax regime. On November 30, 2016, friends persuaded Valery to submit an application to switch to the simplified tax system to the tax office, which he did. On January 1, 2017, Valery becomes a full-fledged individual entrepreneur using the simplified system.
If you are switching to the simplified tax system from another tax regime, then the simplified tax system will only “turn on” from the first of January of the year following the year of filing the application. The main thing is to have time to submit the document from October to December of the current year.
Application form for transition to the simplified tax system (according to form No. 26.2-1)
First of all, download the blank form.
Below you will find a complete guide to filling out this application.
FILES
All the benefits of the simplified tax system once again
- the opportunity to legally conduct business without paying personal income tax of 13%;
- the tax on property used in the activities of an entrepreneur is leveled;
- forget about VAT;
- ease of calculation. 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 an 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. There may be one and a half thousand people working for you, but if you work alone for official services, there will be no conditions for not using the simplified tax system. Another thing is that questions will arise about your labor productivity, otherwise everyone would work alone in their company.
- The residual value is more than 100 million rubles. Otherwise, you are too rich to use “simple” modes.
- Other companies should not have a stake in yours that exceeds 25%. This is an irrelevant condition for individual entrepreneurs.
- For the first three quarters of the year in which the application to switch to the simplified system is submitted, income should not exceed 45 million rubles.
- Total annual income should not exceed 60 million rubles.
Attention: in the last two points, the sums 45 and 60 must be additionally multiplied by a deflator coefficient, which changes annually.
Let's start filling out the application according to form No. 26.2-1. By the way, it is according to KND 1150001.
Our application will be submitted by a newly minted entrepreneur, Konstantin Yusupovich Okhtyvo. He decided to switch to a simplified taxation regime immediately from the moment of registration of an individual entrepreneur.
TIN field- everything is clear here without further ado.
(reason code for registration) - the individual entrepreneur does not have it. Don't look, you won't find it anyway. Leave the field empty.
Tax authority code
Below we see the tax authority code. Where can I get it from? It's simple: go to the tax service service (https://service.nalog.ru/addrno.do), enter your address in the field, and you will be given a tax code that is linked to your place of registration. This is what you need to enter in the appropriate field of the form.
We figured out the code.
Taxpayer attribute
Here you need to write one number - the taxpayer’s attribute code.
- - write those who submit an application together with documents for registration of individual entrepreneurs. This is exactly our case.
- — when you register a company or individual entrepreneur again. Those. There were already individual entrepreneurs, then they closed, you open again - then this case is yours. Entrepreneurs who have ceased to be UTII payers also write a two.
- - when switching from another tax regime to the simplified tax system, except for UTII (for them - 2). For example, if you are on the OSN and want to switch to the simplified tax system, then the troika is for you.
- - put by those who submit an application from October to December of the previous year, with the aim of switching to the simplified tax system from January of the following year.
- - those who transfer immediately upon registration. Our option.
- — entrepreneurs who have ceased to be UTII payers. They have the right to switch to the simplified tax system not from January 1 of the next year, but from the 1st day of the next month of the current year.
In the next square we put 1 if we choose to pay 6% only on income, and we put 2 in a situation where the choice fell on “income minus expenses”, where we already pay 15%.
A small easy example:
You made a stool, spending 300 rubles on it. Then it was sold for 1,500 rubles. If you choose to pay from “income”, then pay 6% from 1500 rubles - 90 rubles. If you chose “from income minus expenses,” then 15% of the amount (1500 rubles - 300 rubles) - 180 rubles.
In this example, it is more profitable to choose “income”. Now imagine that the amount of expenses would not be 300, but 1000, then 15% would be paid from 1200 rubles, but from 500, and this is already 75 rubles. Compared to 90 on “income” it looks more attractive.
That is why it is important to take a prudent approach to choosing the method of tax payments under the simplified tax system.
The simplest last stage remains.
Year of notification— enter the current one.
Revenue received for nine months- zero, since we are just registering. Why this field was introduced - it is written above - the income of those who switch to the simplified tax system for the first 3 quarters of the current year should not exceed 45 million.
The next line, which is called “residual value of fixed assets,” goes with the same message. We don’t have them, we put dashes everywhere, those who have them put numbers.
We will not have any attachments to the application, so there are three dashes in each cell.
Further according to the sample. Full name again as shown in the image:
1
- if we submit the application ourselves and
2
- if a third party does it for us. Signature, date and seal if you are working with a seal. If not, there is no need.
The fields below are intended for the document of the person - your representative. Accordingly, if you do not use the services of third parties, you do not need to fill out these fields.
The right column is filled in by a tax official.
We must print this application form in two copies! One goes to the tax office, the other must have their stamp - we take it for ourselves! Remember: a document confirming that you are on the simplified tax system may be needed in the future.
In our country there are quite a lot of business entities that are producers in agriculture. To create optimal conditions for them, the state created a special taxation regime with the unified agricultural tax. However, the main criterion for using this system for companies and individual entrepreneurs is that the activity should not be related to processing.
Application deadlines
The transition to the Unified Agricultural Tax is possible in two options. This is, first of all, for a new business entity that is undergoing or has already registered. To do this, he must submit an application for transition to the unified agricultural tax at the time of registration or within 30 days from the date of receipt of the certificate with the assigned OGRN or OGRIP number.
Also, an organization or individual entrepreneur can change the existing regime to the Unified National Economy. At the same time, there are transition conditions, which consist in the amount of such an indicator as the share of revenue. To change the regime to the Unified National Economic Economy, the share of revenue from agricultural production must be more than 70%. This condition is not checked for new entities during the transition, but in the course of their activities they must comply with this criterion.
In addition, it is possible to change from another system only from the beginning of the year by submitting an application, for which form No. 26.1-1 is provided, until December 31 of the year preceding the start of use of the regime.
Compliance with the transfer application form is mandatory. You can fill it out using a special software package for accounting and taxes, or use specialized websites with their services. You can also enter the data on a form purchased from the printing house. In this case, the use of a pen with black ink and block letters is mandatory.
Organizations send an application to the Federal Tax Service at their location, individual entrepreneurs must send it to the tax authority upon their registration in their passport.
The document form can be submitted to the tax office yourself or through a representative, or sent by mail or through the system with the help of a special operator.
Attention! The taxation regime with agricultural tax involves the payment of only one tax, which replaces payments on profit, VAT and property tax in some situations, as well as the possibility of applying preferential rates on contributions to the Pension Fund. But if the subject wants to change him, he will need to send an application after the current year ends. In this case, you need to meet the deadline of January 15th.
Sample of filling out an application form No. 26.1-1
The document begins to be filled out by entering the INN and KPP codes in the lines located at the top of the form. Entrepreneurs only need to enter their TIN. All remaining cells are crossed out. Organizations indicate both of these numbers.
- “1” - intended for new business entities that are registering;
- “2” - firms and individual entrepreneurs submitting their applications within 30 days established by law from the date of assignment of the registration number;
- “3” – companies and entrepreneurs switching from other taxation systems.
In the cells of the next section you must write down the full name of the company and full name, full name, individual entrepreneur without abbreviation. Between words you need to leave one cell empty. The remaining unfilled cells must be crossed out.
Then a code is entered to determine when the transition occurs:
- "1"– from January 1 of the year specified in the application.
- "2"- from the beginning of activity.
Attention! That is, the first code is entered by taxpayers who selected code “3” in the previous list, the second - by new and newly registered taxpayers. When changing the system to the Unified Agricultural Tax, business entities that entered the code “3” above must also indicate in the boxes below the percentage of income from agricultural activities and total revenue.
The period for which this share was calculated is determined here:
- Code "1" means that the indicator is taken for the previous year before the regime change.
- Code "2" is used to indicate the latest current period for fishing taxpayers changing regime from January 01.
- Code "3"– period until October 1 for new individual entrepreneurs who wish to apply the Unified Agricultural Tax.
On the left you need to write the code:
- "1"- if the form is provided by the taxpayer.
- "2"- when the form is provided by a representative.
Then the full name is entered into the cells. representative of the company or authorized representative of the entrepreneur.
Below is a telephone number to contact the applicant. This is where your personal signature and date of application are affixed.
For representatives, at the bottom of the document you must enter the name and number of the document confirming the right. In all unfilled cells you must indicate “-”.
One of the more favorable preferential regimes for agricultural producers is the Unified National Economy. When choosing it, a business entity must know for sure that it meets the established criteria, and most importantly, the release of this product is not associated with the processing of such products. To apply this system, you need to fill out an application for transition to the Unified Agricultural Tax.
The procedure for use and transition procedure are established by the Tax Code of the Russian Federation. According to these rules of law, you can start using either from January 1 of the new year, or from the moment of registration with the Federal Tax Service.
In the first case, the business entity must send, before December 31 of the year preceding the start of application of this regime, an application, for which the order of the Federal Tax Service provides for a specific form No. 26.1-1.
The main criterion for the possibility of changing the tax system to an agricultural tax is the value of the share of revenue from the sale of agricultural products, it must be at least 70%.
New companies and entrepreneurs have the right to begin using the Unified National Tax System from the date of LLC or LLC, as well as to choose it within 30 days from the date of registration with the tax office. In this case, the transition to the unified national economy is also carried out according to application 26.1-1.
Enterprises submit this form at their location, and entrepreneurs - at their registration address.
To fill out the document, you can use accounting programs or specialized Internet services. Also, organizations and individual entrepreneurs have the right to purchase a form from a printing house or print it on a computer and fill it out by hand, observing the established requirements and rules.
The application is submitted to the tax office in person, or via mail or electronic communication channel. In the first case, Form 26.1-1 can be submitted by an authorized person (individual entrepreneur or director) or a representative by power of attorney, which must be attached to the application.
An economic entity has the right to change the Unified National Economic Economy regime to another regime only at the end of the current year; to do this, it must submit a corresponding application before January 15 of the next year.
Sample of filling out an application form No. 26.1-1
At the top of the form, fill out the fields with TIN and KPP. If the application is submitted by a company, then it enters the values in both fields, and the two empty cells remaining in the TIN field must be crossed out. If the document is drawn up on behalf of an entrepreneur who does not have a checkpoint, this field is completely crossed out. After the title of the application, you need to enter the 4-digit code of the tax service to which it is sent.
On the right is the required attribute of the applicant:
- “1” – if the document is submitted when registering a company or individual entrepreneur.
- “2” – if the document is submitted by a re-established company or entrepreneur within 30 days from the fact of registration.
- “3” – when switching from another tax system.
Then enter your full name. entrepreneur or company name. All empty cells in this block should be marked “-”.
The next step is to indicate at what point the transition to the Unified Agricultural Tax will take place. Two codes are used for this:
- “1” – from January 1, and you need to indicate from which year (Code “1” can be used by those applicants who previously indicated the sign “3”).
- “2” – from the date of registration with the tax service (new and newly opened taxpayers use code “2”.) Code “1” can be used by those applicants who previously indicated the attribute.
- “3” – transition from another system.
All empty cells are marked with a “-”.
Individual entrepreneurs and companies that previously indicated the sign “3” must enter below the percentage of income from sales of agricultural products, as well as at what point this share is calculated: “1” - based on the results of the previous year, if a transition is made from another regime; “2” – based on the results of the last reporting period for taxpayers engaged in fishing and wishing to switch from January 1 of the next year; “3” – for entrepreneurs until October 1 of the current year, transferring from the beginning of the next year.
If the application is submitted not personally by the individual entrepreneur or the director of the company, but by a representative, you must indicate on how many sheets of documents confirming the rights are attached.
Next, the form is divided into two parts; you need to fill out everything on the left. Here it is indicated who is submitting the application: “1” – personally, “2” – by a representative, enter full name. the submitter, his telephone number, date and signature. If the application is submitted by a representative, then the name of the document confirming the authority is indicated here. All empty cells in this part of the form are marked with a dash.
The Unified Agricultural Tax (UST) is preferential for those businessmen who are engaged in the production and processing of products in the agricultural sector.
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general information
The types of tax regimes are different and can be selected by a businessman independently.
Preferential regimes are taxation systems that can be used if certain conditions are met. One of the systems on preferential terms is the Unified Agricultural Tax.
The following can use the Unified Agricultural Tax regime:
- Companies that produce and sell agricultural products.
Manufacturers and sellers of agricultural products have the right to apply the Unified Agricultural Tax if they use products from raw materials that they themselves produced. Also, the profit received from the sale of products must be, in general percentage terms, higher than the value of 70%.
- Consumer cooperatives.
Cooperatives can choose the Unified Agricultural Tax if they produce and sell products within the circle of cooperative members.
- Fishery companies.
The single agricultural tax can also be used by companies involved in fishing. The conditions of use are: the number of employees in the enterprise is no more than 300 people, the percentage of profit from the sale of caught fish must be at least 70%. Users of the unified agricultural system must carry out their fish farming activities on their own vessels or on the transport leased under a sea charter agreement.
- Village-forming companies.
The terms of use are the following:
- At least 50% of the population living in the municipality must work in the village-forming organization.
- Profit from the sale of products obtained during fish farming activities cannot be less than seventy percent of the total profit received from sales.
- The use of special vessels, which can be rented under special conditions. agreement or is on the balance sheet of the enterprise in the form of property.
Objects of taxation
The unified agricultural tax is calculated from income reduced by the amount of expenses.
The company's income is recognized as profit from the sale of products and other non-sales items of income.
To determine the object of taxation, it is impossible to subtract all existing expenses from the amount of income.
The law defines a specific list of expenditure items, due to which it is possible to reduce the base for calculating the tax:
- Expenses for the purchase or production of fixed assets.
- Costs associated with intangible assets.
- Rent amount.
- Spending on seed material.
- The amount of payment to employees for their work.
- Expenses for ensuring safety at work.
- Contributions to insurance funds.
- Value added tax.
- Overpayments on loan obligations taken for the development or improvement of a business.
- Expenses for servicing machines available on the company's balance sheet.
- Purchase of young animals and birds for their further breeding.
- Expenses that are associated with the need to obtain quality certificates for goods.
- Expenses related to the slaughter of livestock or liquidation of the consequences of an emergency.
What modes can it be combined with?
The single agricultural tax can be paid by businessmen engaged in agricultural production. Also, for example, if an entrepreneur or organization has other types of activities, then the use of unified agricultural tax is possible only if it is used in other areas.
Additional taxes payable
In addition to the main tax, an entrepreneur using the Unified Agricultural Tax regime must pay:
- Land and water tax, as well as tax for subsoil development.
- State duty.
- Transport tax.
- Excise duty.
- Insurance payments.
- VAT (if products are imported from abroad).
Legislation
The tax regime of the Unified Agricultural Tax is described in the Tax Code, in Chapter 26.1, Part 2.
Algorithm of actions
If in advance, before receiving the certificate of registration of an individual entrepreneur or LLC, it was clear that it was possible to use the unified agricultural tax, then it is better to submit the application along with all registration documents.
Package of documents
If you are registering as an individual entrepreneur, you must collect and submit the following papers:
- Passport.
- Codes of types of activities from OKVED.
When registering an LLC you need:
- Minutes from the meeting of founders, which will identify the person authorized to submit documents for registration and determine the taxation regime.
- Company charter.
- Notification of transition to special mode.
If you need to switch to the Unified Agricultural Tax at the moment when the businessman is already working, then you will only need to provide a notification with indicators of profit from the sale of agricultural products.
Conditions of use
Only entrepreneurs and businessmen who meet certain conditions can apply the Unified Agricultural Tax.
If, in the course of doing business, the indicators go beyond the established limits, for example, the number of employees exceeds three hundred units, if the profit from activities in the field of agricultural production decreases and becomes less than 70%, then the businessman is either obliged to choose another suitable special regime, or come to terms with the need to use OSN.
Which authorities should I contact?
The transition is carried out by submitting notification 26.1-1 to the tax authority. Individual entrepreneurs must submit an application to the office at the place of registration. If an entrepreneur is registered in one city, but the business has to be conducted in another entity, then notification of registration on the Unified Agricultural Tax must be submitted to the department at the place of business.
Legal entities must submit an application for transfer to the branch at the place of business.
Rules for filling out an application
The basic and main rule for filling out documents for the tax office is that you need to use only current forms.
Form 26.1-1 can be filled out either electronically or by hand. When printing on a computer, you need to make sure that the printer does not leave streaks on the paper or that it does not run out of ink. Filling by hand also requires special concentration, because... a blot or unclear recognition may serve as a reason for refusing to accept documents.
You can send an application for transfer to the Unified Agricultural Tax:
- Personally.
- Through a proxy with the need to issue a power of attorney.
- By mail indicating that the letter must be received against signature.
- Via the Internet, in particular, through the Federal Tax Service website.
Deadlines
Submit notification of transition to special. mode needed:
- At the time of submitting documents for registration of an individual entrepreneur or LLC.
- In the first 30 days from the date of receipt of the registration certificate.
- At any time before December 31, but the use of the Unified Agricultural Tax will begin only on January 1 of the next year.
In case of a forced transition, the Unified Agricultural Tax will be terminated from the next month after the fact of non-compliance with the special is revealed. regime.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
That's why FREE expert consultants work for you around the clock!
A notice of transition to the simplified tax system is a document that must be filled out and submitted to the Tax Inspectorate if you are an entrepreneur or the head of a small company and want to switch to the “simplified” system. First, check whether your company meets the conditions that the legislation imposes on taxpayers for the simplified tax system. If everything is in order, proceed to filling out the form in accordance with our recommendations (pay attention to the notification deadlines!).
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 2019 in this article. You must submit it before December 31, 2019.
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.
If you are the head of an organization and:
- your number of employees is less than 100;
- income for 9 months of 2019 will not exceed 112 million rubles when working on the simplified tax system (clause 2 Article 346.12 of the Tax Code of the Russian Federation);
- the residual value of fixed assets is less than 150 million rubles;
- the share of other companies in the authorized capital is less than 25%;
- the company has no branches;
- your activity does not relate to the financial sector (banks, insurers);
- earnings for the last year amounted to less than 150 million rubles (clause 4 Art. 346.13 Tax Code of the Russian Federation),
you will be able to use the simplified tax system from 2019. To do this, you need to find out what form 26.2-1 is (you can download the 2019 form at the end of the article) and fill it out without errors.
How to receive a notification
The notification nature is a distinctive feature of the transition to the simplified tax system. But this does not mean that you need to receive a notification about the transition to the simplified tax system from the tax service. 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-2019 (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. The tax service has no reason to prohibit or allow the transition to a simplified system; its use is a voluntary right of taxpayers. In addition, the notification of the transition to the simplified tax system of form 26.2-1, which will be discussed in the article, has the nature of a recommendation. You can inform the Federal Tax Service of your intention to use the special regime in another, free form, but it is more convenient to use a ready-made one. Therefore, you can download the notification form for applying the simplified tax system in 2019 directly in this material.
Notice deadline
You can switch to a simplified tax system from the beginning of a new calendar year—the tax period. If you plan to use this system from 2019, have time to find a sample of filling out a notification about the transition to the simplified tax system from 2019 for individual entrepreneurs and legal entities, fill it out and send it to the territorial body of the Federal Tax Service before December 31, 2019. 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. 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 2019 (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.
This is what the blank form looks like:
Guidelines for completing Form 26.2-1
Let's look at how to fill out the form line by line. Let us note the differences that are important to take into account when entering data about organizations and individual entrepreneurs.
Step 1 - TIN and checkpoint
Enter the TIN in the line - the number is assigned when registering a company or individual entrepreneur. Entrepreneurs do not enter the checkpoint - the code for the reason for registration, since they simply do not receive it during registration. In this case, dashes are placed in the cells.
If the notification is submitted by an organization, the checkpoint must be affixed.
Step 2 - tax authority code
Each Federal Tax Service Inspectorate is assigned a code, which is indicated when submitting applications, reports, declarations and other papers. Firms and individual entrepreneurs submit forms to the inspectorate at the place of registration. If you don’t know the code, you can look it up on the Federal Tax Service website. Using the example, the code of the Interdistrict Inspectorate of the Federal Tax Service No. 16 for St. Petersburg.
Step 3 - taxpayer attribute code
At the bottom of the sheet is a list of numbers indicating the taxpayer’s characteristics:
- 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 and fills 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. Don't forget to enter the year of transition;
- 2 - for those who register for the first time as an individual entrepreneur or legal entity;
- 3 - for those who stopped using UTII and switched to the simplified tax system not from the beginning of the year. Does not apply to all UTII payers. To switch from UTII to simplified taxation in the middle of the year, you need reasons. For example, stop activities that were subject to UTII and start running a different business.
Step 6 - object of taxation and year of notification
Enter the value corresponding to the selected taxation object:
- The simplified tax system “income” is taxed at a rate of 6% - expenses cannot be deducted from the tax base. Regions may lower interest rates starting from 2016. If you chose this type of object, put 1.
- The simplified tax system “income minus expenses” has a rate of 15%, which regions have the right to reduce to 5%. Expenses incurred are deducted from income. If the choice is “income minus expenses”, put 2.
Be sure to indicate the year in which you are submitting the notice.
Step 7 - income for 9 months
Enter the amount of income for 9 months of 2019; 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 the OS
The residual value of the organization's fixed assets as of October 1, 2019 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:
The entrepreneur does not need to write his last name in this line; put dashes.
Step 10 - phone number, date, signature
Please provide a contact number and the date the notification was submitted. The form must be signed by the entrepreneur, head of the company or representative of the taxpayer.
The rest of the form is filled out by the tax authority employee. Form 26 2 1 (filling sample for individual entrepreneurs 2019 and legal entities) is drawn up in two copies. One is returned to the taxpayer with the signature and seal of the Federal Tax Service. This is confirmation that you have informed the tax authority of your intention to switch to a simplified tax system starting next year.
