Does the Federal Tax Service have the right to re-issue an information letter on the application of the simplified tax system in form 26.2.-7? This question arose due to the following circumstances. We submitted an application to switch to the simplified tax system from 01/01/12. to the Federal Tax Service at the place of registration of the legal entity. faces. The Federal Tax Service has already issued us an information letter in form 26.2.-7. At present, there has been no voluntary refusal to use the simplified tax system; we meet the criteria for applying the simplified tax system and continue to use the simplified tax system. To conclude an agreement, clients ask for an information letter from the Federal Tax Service dated the current year. The Federal Tax Service refused to issue us a repeat newsletter according to form 26.2.-7. Which article of the Tax Code can one refer to and refuse to provide clients with the required information letter?
A notification about the possibility of applying the simplified tax system, issued by the tax authority, extends its effect for the entire period of application of the simplified tax system, subject to the restrictions provided for in Article 346.13 of the Tax Code of the Russian Federation.
At the same time, if the taxpayer applies in writing to the tax authority with a request to confirm the fact of his application of the simplified tax system, he will receive an information letter in which the tax authority will confirm the fact of receipt of the application for transition to the simplified tax system.
As for the presentation of this document to counterparties, such an obligation is not established by current legislation. It can only arise due to the terms of the agreement with the counterparty.
The rationale for this position is contained in the materials of the recommendations of the Glavbukh System vip version
LETTER OF THE FTS OF RUSSIA FOR MOSCOW DATED 16.11.2011 No. 16-15/110954@
About the effect of the notification on the possibility of using the simplified tax system
"Question:
The organization was registered in 2009 and immediately began to apply the simplified tax system. Notification of the possibility of using the simplified tax system was received on October 1, 2009. In connection with the entry into force of the order of the Federal Tax Service of Russia dated 04/13/2010 N ММВ-7-3/182@, canceling the order of the Ministry of Taxes of Russia dated 09/19/2002 N ВГ-3-22/495, the counterparty, when signing the contract, requires us to confirm the right application of the simplified tax system for providing an information letter in form N 26.2-7, refusing to accept the notification dated 10/01/2009 issued earlier. Is the notification about the possibility of applying the simplified tax system dated 10/01/2009 a document valid for present moment, and does the organization need to receive an information letter in Form N 26.2-7?*
Answer:
In accordance with paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation, a newly created organization has the right to submit an application for transition to a simplified taxation system within five days from the date of registration with the tax authority, which is indicated in the corresponding certificate issued in the manner prescribed in paragraph 2 of paragraph 2 Article 84 of the Tax Code of the Russian Federation. In this case, the organization has the right to apply the simplified tax system from the date of its tax registration.
Until April 2010, the order of the Ministry of Taxes of Russia dated September 19, 2002 N VG-3-22/495 “On the procedure for introducing new forms of documents for the application of the simplified taxation system” was in force, according to which the taxpayer, in response to an appeal to the tax authority for the purpose of transition to the simplified tax system received a notification about the possibility of using the simplified tax system in form N 26.2-2. By Order of the Federal Tax Service of Russia dated April 13, 2010 N MMV-7-3/182 “On approval of document forms for the application of the simplified taxation system,” this document flow was canceled.
At the same time, the indicated order does not provide for a form of notification about the possibility of using the simplified tax system. The provisions of Chapter 26.2 of the Tax Code of the Russian Federation do not provide for the tax authority to make any decisions on the application submitted by the taxpayer. Therefore, the tax authorities have no reason to send an organization a notification about the possibility or impossibility of applying the simplified tax system (letter of the Federal Tax Service of Russia dated December 4, 2009 N ShS-22-3/915@).*
At the same time, if the taxpayer applies in writing to the tax authority with a request to confirm the fact that he has applied the simplified tax system, he will receive an information letter in which the tax authority will confirm the fact of receipt of the application for transition to the simplified tax system.*
A notification about the possibility of applying the simplified tax system issued by the tax authority extends its effect for the entire period of application of the simplified tax system, subject to the restrictions provided for in Article 346.13 of the Tax Code of the Russian Federation.*
Thus, for taxpayers who switched to the simplified tax system before the issuance of the order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@, a confirmation document on the possibility of applying the simplified tax system is a notification issued in form N 26.2-2.”
Sometimes counterparties issue documents with the inscription “excluding VAT”. Thus saying that they have a simplified special regime. But how can you verify the veracity of this statement and ask for confirmation of the application of special tax conditions? We will tell you how counterparties can prove the justified absence of VAT in their transactions and provide sample letter on application of the simplified tax system for a counterparty.
Ask or demand?
Today, the tax legislation of the Russian Federation does not provide that companies and individual entrepreneurs using the simplified taxation system are required to show their counterparty any type of documents on the application of the simplified tax system. Thus, there is no legal rule to demand this from simplifiers.
Understanding this confuses a taxpayer unprepared for legal nuances. However, you can express your need in the form of a request in letter on the application of the simplified taxation system (sample see below).
In order to avoid tensions in relations with those applying the simplified tax system, when they are sent a package of documents on the transaction, a request for permission to apply a simplified procedure when calculating tax liability is simultaneously attached. It's better than quarreling with partners.
What document confirms the right to special treatment?
Notification
If a company or individual entrepreneur switches to the simplified tax system, then they should send a notification to their Federal Tax Service about the transition to the simplified system. This is form No. 26.2-1 (approved by order of the Federal Tax Service dated November 2, 2012 No. MMV-7-3/829).
According to the provisions of paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, this should be done before the beginning of January, so that from that moment on legally have the status of a tax payer according to the simplified tax system.
However, you should know that tax authorities are not required to provide any additional documentary evidence of the transition to a simplified tax system. The situation seems hopeless. After all, the tax inspectorate has the right not to send any permitting or notification letters to the counterparty. And where then can I get the answer to letter on application of the simplified taxation system?
Information letter
By order of the Russian Tax Service dated November 2, 2012 No. ММВ-7-3/829, another form of interest to us was approved - No. 26.2-7. This is an information letter. And not just a letter, but a very required document, through which tax authorities confirm:
- receiving from a company or individual entrepreneur a notification about a change in its tax status and transition to a simplified form (in the letter form it is called a statement);
- receiving reports under the simplified taxation system. Although information about submitted declarations may not be visible if the day for their submission has not yet arrived, and the information letter is already ready.
The form of this letter looks like this:
To receive such a letter, the simplifier should make a request for confirmation of the fact of application of the simplified tax system. And it is this document (its certified version) that will become the evidence that will confirm the status of a simplifier.
Declaration
In the end, the status of your counterparty as a simplifier can be confirmed by the title page of a fresh declaration under the simplified tax system. In addition to the information letter from the Federal Tax Service, attention is drawn to this by the letter of the Ministry of Finance dated May 16, 2011 No. 03-11-06/2/75.
Example letter
In order to provide stronger proof of its status on the simplified tax system, a simplified person can accompany a copy of the entire information letter or title page declarations simple letter about the application of the simplified tax system. Sample for the counterparty might look like this.
Hello, Anton! No, the tax authority does not issue any document upon notification of the transition (application) to the simplified tax system. But if you need a document confirming the application of the simplified tax system, you have the right to send a written request to the tax authority, in response to which the tax authority issues to the taxpayer an Information letter, which indicates the date the taxpayer submitted an application for transition to a simplified taxation system, as well as information about the submission (failure to submit ) them tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer applied the simplified tax system.
Here are the explanations of the Federal Tax Service of the Russian Federation on this topic.
FEDERAL TAX SERVICE
LETTER
dated July 4, 2011 N ED-4-3/10690@
The Federal Tax Service has considered the LLC's request to provide notice of the LLC's transfer to the simplified taxation system (hereinafter referred to as the simplified taxation system) and reports the following. In accordance with clause 4 of the Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@ “On approval of document forms for the application of the simplified taxation system” (hereinafter referred to as Order of the Federal Tax Service of Russia N ММВ-7-3/182@) is recognized Order of the Ministry that has become invalid Russian Federation on taxes and fees dated September 19, 2002 N VG-3-22/495 “On approval of document forms for the application of the simplified taxation system.”In this regard, Notice of the possibility of applying a simplified taxation system (form N 26.2-2) not used by tax authorities. The procedure for applying (transitioning to) the simplified tax system established by Ch. 26.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), provides that the taxpayer independently decides to apply (switch to) the simplified tax system . The application for application by the taxpayer of the simplified tax system is of a notification nature , and the provisions of Ch. 26.2 of the Code does not provide for the tax authority to make any decisions on this application . In connection with this, the tax authority has no reason to send a notification to the taxpayer about the possibility or impossibility of applying the simplified tax system . Order of the Federal Tax Service of Russia N ММВ-7-3/182@ approved document forms for applying the simplified tax system, including recommended forms (clauses 1.1 - 1.3 and clause 1.6 of the Order), which are intended for taxpayers. Forms of documents for the application of the simplified tax system, approved by the above Order of the Federal Tax Service of Russia and intended for tax authorities, are mandatory for use by tax authorities in the manner established by the relevant legal act Federal Tax Service of Russia, which regulates the actions of tax authorities in recording documents related to the application of the simplified taxation system. These documents include Form N 26.2-7 “Information Letter”.
Thus, if the inspection of the Federal Tax Service of Russia receives a written request from a taxpayer with a request to confirm the fact of his application of the simplified tax system, then the tax authority issues the taxpayer an Information Letter (Form No. 26.2-7 - Appendix No. 7 to the Order of the Federal Tax Service of Russia dated April 13, 2010 No. ММВ-7- 3/182@), which indicates the date the taxpayer submitted an application to switch to a simplified taxation system, as well as information about the submission (failure) of tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer applied the simplified tax system.
How this article will help: You will be able to provide counterparties with a document explaining why your company does not issue invoices. What it will protect you from: From fines for failure to submit simplified declarations and incorrect tax calculations.
Important detail A request to the Federal Tax Service can be submitted simultaneously with the notification of the transition to a simplified system.Your company is using simplification. This means that VAT is not paid. However, often, having not received an invoice from the supplier, the buyer asks for some kind of confirmation that the company is indeed on a simplified basis. Including issuing a document stating that you are submitting declarations to the Federal Tax Service.
So, An information letter from the Federal Tax Service on form No. 26.2-7 will indicate that your company is on a simplified system and submits tax returns. Most recently, the new form was approved by employees of the Federal Tax Service of Russia in order dated November 2, 2012 No. ММВ-7-3/829 @. And by the way, it would be useful for you to receive the same paper if your company has recently switched to a simplified system. This way you will make sure that the Federal Tax Service has not lost the notification of the transition to this special regime.
How to make a request and submit it to the Federal Tax Service
How to send a request to the Federal Tax Service
You can bring the request to the Federal Tax Service in person or send it by mail. Some telecom operators allow you to send free-form requests over the Internet. Of course, you can take advantage of this opportunity only if your company submits tax reports according to the TKS.
How long to wait for an answer from the tax authorities and in what form?
Prepare an information letter for form No. 26.2-7 tax authorities are obliged within 30 calendar days after receiving your request. Such a period is provided paragraph 93 Administrative regulations of the Federal Tax Service, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n.
Important detail: it makes sense to request data on the declaration for 2012 no earlier than April 2, 2013. That is, until the deadline for submitting the report to the Federal Tax Service has expired.
This conclusion follows from forms No. 26.2-7.What information will the auditors provide in the letter if your company used a different taxation regime before the simplification? In this case, tax authorities will provide data only on those declarations that you submitted using the simplified form ( letter of the Federal Tax Service of Russia dated July 4, 2011 No. ED-4-3/10690 @).
Well, they will give you an information letter on form No. 26.2-7 in the way that you yourself chose in the request. That is, in person to a company representative or by mail. But you won’t be able to get an answer via TKS. The fact is that officials did not approve an electronic format for this form. If you forgot to indicate how you would like to receive the letter, the tax authorities will send it by mail by default.
What other requests can be sent to the tax office while being simplified?
You may need any other information related to simplification. For example, find out the opinion of the Federal Tax Service on controversial issue. Or you just got a job as an accountant in a company. And just in case, you want to find out what object of taxation the company declared to the tax office - “income” or “income minus expenses”.
Important detail You can also request information from the inspectorate about what object of taxation your company has chosen - “income” or “income minus expenses.”You can get answers to all these questions by sending a request to the inspection in any form. Compose it in the same way as a request to apply simplification and submit declarations.
If we're talking about about the reconciliation of payments, then the tax authorities must issue a document in a strictly established form. This is a joint reconciliation act approved by order of the Federal Tax Service of Russia dated August 20, 2007 No. MM-3-25/494 @.
But for other requests, tax officials will prepare a response in any form - within 30 calendar days.
A letter on the application of the simplified tax system for a counterparty is an important part of the business life of an entrepreneur. Thus, he has the right to inform his business partner of the reasons why he does not include VAT in the cost of his products or services.
FILES
The difficulty lies in the fact that each manager himself has the right to choose the form of taxation and switch from one to another. And the counterparties with whom he works are not always ready for changing conditions. They may not be aware of changes that have occurred in the form of taxation of the organization with which they interact, or cooperation between the parties is just being established.
For these reasons, a letter on the application of the simplified tax system for a counterparty is a useful document for organizing fruitful business communication.
Is it necessary to use this letter form?
The given form is not unified. According to existing legislation, such forms for a letter about the application of the simplified tax system for a counterparty do not exist at all. There is a wording " free form"and a number of attached requirements. In order to comply with all of them, it is more convenient to focus on the given forms, since they are convenient, they comply with business style presentation, all details are mentioned.
Components
A letter most often consists of a header, an introductory part, a body and a conclusion of the document. The header contains information about:
- Full name of the organization. The one who sends a letter to her counterparty.
- Basic details. Large companies issue special forms, immediately indicating the address, telephone number, INN, OGRN, KPP. It makes sense to place letters of business content on them.
- The request made. It makes sense to refer at the very beginning to the number and date of the request that was received by the organization. This counts in good form in business communication - remind that the counterparty requested data and on what date he did it. In addition, this protects both parties from confusion when there is a large flow of incoming documentation.
- Number and date of the current document. Naturally, if the organization has adopted such numbering for convenience.
The main part usually has an introduction in the form of a link to the request received from the counterparty. After the motivation comes a message of basic data, namely:
- From what time and where was the company registered, what taxation system did it use from the moment of opening.
- In the event of a change in the taxation system - when this change occurred.
- Link to supporting documents. Copies of these are attached to the letter. Applications may include a tax return, a notice of termination of activities under one of the taxation systems.
- The document will have more credibility if copies of notifications are certified by the Federal Tax Service of Russia.
The mandatory content of the final part is the signature of the head of the institution (for example, general director) or his authorized representative, with position and signature decryption. 
Tax regimes
In the Russian Federation, in addition to the main tax regime under which VAT is paid, there are a number of special regimes. These include:
- USN. Stands for “simplified taxation system”.
- Unified agricultural tax.
- Patent taxation system.
- Single tax on imputed income for certain types of activities.
- CH in the implementation of production sharing agreements.
The tax code describes each of them precisely. At the same time, it says that “simplified” people do not pay VAT (Article 366.11).
Information letter
As you know, in order to switch to a simplified taxation system, an entrepreneur only needs to contact the tax office at his location. She has no right to refuse passage to anyone.
In order to request information about the submitted application for transition, as well as find out whether a declaration was provided on his behalf, the taxpayer (IP, LLC, OJSC) can send his request to the tax office. And she must answer him using the form 26.2-7 “Information letter” specially provided for this purpose.
It is precisely this that is the main appendix to the letter on the application of the simplified tax system for the counterparty. However, in order to obtain it, organizations or individual entrepreneur You should create a request to the tax office yourself.
Important! The taxpayer is not required to request an information letter from the tax office. However, for full-fledged business communication in some cases, this may be necessary.
If tax authorities refuse to provide information
If tax office refuses the applicant legal entity in providing information, then it violates the provisions of Article 21 of the Tax Code. Informing everyone about the rights, responsibilities and other nuances of taxation is the direct responsibility of its employees. These clarifications may also be in writing, in this case– an information letter about the taxation system used by the organization.
Ways of interaction
As for correspondence with the counterparty, the situation here is quite sensitive. Some organizations are content with the minimum content of the documentation provided, while others are more extensive. There are such participants in economic turnover who formulate requests for documents that do not exist in nature. Thus, an organization has three ways to interact with a counterparty who has increased requirements for the grounds for attachments to a letter on the application of the simplified tax system:
- Stop cooperation.
- Provide all the documents that the counterparty mentioned in its request.
- Agree by convincing business partner reduce the list of required documents to a manageable one.
A downloadable sample letter on the application of the simplified tax system for a counterparty can be found at the top of this article.