The procedure for notifying about a change of object of the usn. Procedure for notifying about a change of object USN Form 26.2 6

Today we will look at the topic: “notification of a change in the object of taxation (form No. 26.2-6)” and will analyze it based on examples. You can ask all questions in the comments to the article.

Form N 26.2-6. Notification of changes in the object of taxation

Business entities have the opportunity, in accordance with current legislation, to change the object of taxation. This can be done either before starting to apply the simplified tax system, or already in the process. If an enterprise changes its choice of object of taxation before starting to apply the simplified tax system, then it must do this after submitting the appropriate application for the transition to the Federal Tax Service, but before actually using the simplified tax system. If there is a change in the process of applying the simplified tax system, the entity can change it from the beginning of the calendar year and notify the tax authorities before December 20 of the current year.

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For these purposes, there is an approved form (26.2-6) of notification of a change in the object of taxation, which is submitted to the tax service at the location of the entrepreneur (organization). The form consists of one sheet.

When filling it out, indicate the code of the organization or individual entrepreneur and the tax office code. Enter the full name of the enterprise or full name of the entrepreneur. The year from which the object is changing is indicated. In a special column the code (1 or 2) of the new taxable object (income or income reduced by the amount of expenses) is entered. Information about the person submitting this notification (the taxpayer himself or his representative) is entered. If a document is submitted by a representative, you must indicate his data and the document on the basis of which he acts. At the bottom of the form is the date, signature and contact numbers.

The form can be completed by hand or machine-readable. Provide personally by the applicant or send by postal service.

Filling out a notice of change in the object of taxation 26.2-6

Organizations and individual entrepreneurs using the simplified regime (STS) as a taxation system have the right to choose the object of taxation (income or income minus expenses).

If there is a need to switch from one taxable object to another, then this can be done starting from the next calendar year. In this case, you need to submit a notification in advance about changes in the taxable object under the simplified tax system to the tax office.

The notification is submitted to the Federal Tax Service:

• at the place of registration of the organization;
• at the place of residence of the individual entrepreneur.

It is necessary to report a change of object before December 31 of the year preceding the year of the change of object (clause 2 of Article 346.14 of the Tax Code of the Russian Federation), i.e., the last day on which this can be done is December 30. However, do not forget that if the deadline falls on a weekend or non-working holiday, then the last day for submitting the notification is postponed to the first working day following this weekend/holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). So, for example, it turns out in 2017 (December 30 - Saturday), and in 2018 (December 30 - Sunday). Therefore, the deadline for submitting a notification about changing the object of the simplified tax system from 2018 will be 01/09/2018, and from 2019 – 01/09/2019.

In response to the notification received, the Federal Tax Service does not send any documents confirming the change of object by the payer (Letter of the Federal Tax Service dated April 15, 2013 N ED-2-3/261).

The payer can change the object of taxation annually (clause 2 of article 346.14 of the Tax Code of the Russian Federation). The main thing is not to forget to inform the tax authorities about this every time.

Payers of the simplified tax system who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement do not have the right to change the object of taxation. These payers are required to use the “income minus expenses” object (clause 3 of article 346.14 of the Tax Code of the Russian Federation).

Organizations and individual entrepreneurs that already use the simplified tax system have the right to change the object of taxation from the next calendar year. To do this, you need to submit a corresponding notification to the Federal Tax Service (clause 2 of Article 346.14 of the Tax Code of the Russian Federation).

The easiest way is to inform the Federal Tax Service about a change in the object of the simplified tax system by submitting a notification in the form recommended by the Federal Tax Service (form N 26.2-6 (Appendix No. 6 to the Order of the Federal Tax Service dated November 2, 2012 N MMV-7-3/)).

You can download the notification form for changing the object of the simplified tax system through the ConsultantPlus system.

If you plan to submit the notification electronically, then use the electronic format of the above form (Appendix No. 4 to the Order of the Federal Tax Service dated November 16, 2012 N ММВ-7-6/).

By the way, no one forbids notifying the Federal Tax Service about a change of object in any form.

The notification is submitted to the Federal Tax Service:

• at the place of registration of the organization;
• at the place of residence of the individual entrepreneur.

Select category 1. Business law (238) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (28) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (14) 2. Entrepreneurship and taxes (429) 2.1. General tax issues (29) 2.10. Tax on professional income (12) 2.2. USN (47) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. Personal income tax (8) 2.5. Patent system (25) 2.6. Trading fees (8) 2.7. Insurance premiums (68) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (105) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (5)

The form is recommended by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@. It is advisable to prepare the Notification in 2 copies so that you can put a mark from the tax authority on receipt on your copy. This will be evidence of a change in the object of the simplified tax system. When filling out the Notification, you must correctly fill in the taxable object: “1” - “Income”, “2” - “Income minus expenses”

Who should submit the form and when?

Notification of the transition to the simplified tax system is submitted to the tax authority at the place of registration by all taxpayers (Organizations and individual entrepreneurs) who have made such a decision. The deadline for submitting the Notification for current taxpayers is no later than December 20 of the year preceding the year from which taxpayers change the object of taxation of the simplified tax system.

Penalties for failure to submit

If the notification is not submitted on time, the tax authorities refuse to accept it, and the taxpayer must report as before. Otherwise there will be tax consequences

Other forms

When to submit reports and pay taxes

Questions on the topic

Articles on the topic

It often happens that there are expenses, but no income, or there are no business transactions. And here the question arises: “Is it necessary to report to the tax office, to the Pension Fund of the Russian Federation, in the absence of activity?” The answer is clear - they are required to report within the appropriate deadlines, submitting zero declarations or calculations, so as not to receive a fine. We deal with zero declarations under various taxation systems.

The Tax Code of the Russian Federation, under certain conditions, provides for the possibility of using the preferential tax system of the simplified tax system for some taxpayers. Currently, this is the most popular mode among economic entities classified as small businesses. To apply it, you need to submit an application for the simplified tax system to the Federal Tax Service using form 26.2-1.

The legislation establishes the procedure for transition to and what criteria must be met. The transition to the simplified tax system is possible when registering a subject and from other modes. However, in any case, it is necessary to take into account the restrictions defined by the Tax Code of the Russian Federation.

When registering an individual entrepreneur or LLC

The rules of law provide the opportunity to submit an application for the simplified tax system along with registration documents at the time of registration of the taxpayer with the Federal Tax Service.

Attention! It is best to submit an application for the simplified tax system when or when opening an LLC together with the constituent documents. Or within 30 days from the date of receipt of documents on state registration.

If a newly organized company or entrepreneur does not submit an application within 30 days, then they automatically switch to the general taxation system. At the same time, it will be possible to switch to the simplified tax system only from the beginning of the new year.

It is also necessary to take into account that with such a transition to a simplified system, compliance with the criteria for its application (number, amount of revenue and value of fixed assets) is mandatory, even if they were not checked at the very beginning. As soon as they are exceeded, it will be necessary to immediately notify the Federal Tax Service about this within the established time frame and make the transition from the simplified tax system to.

Transition deadlines if the application is not submitted when registering an LLC or individual entrepreneur

Existing taxpayers have the right to change the current taxation regime by submitting an application to switch to the simplified tax system within the time frame established by law.

Attention! The deadline for filing an application for the simplified tax system is December 31 of the year preceding the year in which the simplified tax system began to be applied.

Such business entities must remember that they must comply with the criteria for transition to this system.

• cost of fixed assets;
• as well as the most important criterion - the amount of income received for 9 months of this year.

Then they must be compared with the standards specified in the Tax Code of the Russian Federation, and only after that an application for changing the regime to a simplified taxation system must be submitted to the tax office.

Transition from other tax regimes

Special regime officers who use UTII, and for entrepreneurs also PSN, can use the simplified tax system together with these regimes for certain types of activities. This is possible if there are several types of activities on UTII or PSN, but there are also other areas of work carried out by the enterprise.

Let's look at an example of how to correctly fill out an application form 26.2-1.

At the top of the form is the TIN code of the company or entrepreneur. For this purpose, the field contains 12 empty cells. Since companies have a TIN of 10 characters, the last two cells, which will remain empty, must be crossed out.

At the next step, in the field you need to enter the four-digit code of the tax service where you are submitting the application for simplification.

The code specified in it shows at what point in time the economic entity makes the transition:

• “1” is indicated when the document is submitted along with other documents for registration of a company or individual entrepreneur;
• “2” is indicated by a company or entrepreneur who reopens operations after a previously completed liquidation;
• Also, code “2” should be set by those who make the transition from imputation to simplified;
• “3” is recorded by those subjects who switch to simplification from any other system except imputation.

After this, in the large field you need to write down the full name of the company, as is done in the constituent documents, or full full name. entrepreneur with a passport or any other document confirming his identity.

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Important! This field must be filled out according to the following rules. If the company name is written down, it is entered in one line. If the application is submitted to an entrepreneur, then each part of his full name. is written on a new line. In each case, all cells that remain empty must be crossed out.

The code of the following field will determine in what period of time the transition to simplified language occurs:

• Code “1” is indicated by those entities that are making the transition from January 1 of the next year;
• Code “2” must be entered by those firms and entrepreneurs who submit an application when the entity is first registered, or again after its liquidation and re-opening;
• Code “3” should be written down for those subjects who are forced to switch from imputation to simplified imputation. In this case, next to it is also necessary to indicate the month from which such a transition will be performed.

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The following column contains the code corresponding to the selected simplified taxation system:

• Code “1” is indicated by those who decided to determine the amount of tax based on the income received;
• Code “2” is recorded by those entities who will calculate tax on income reduced by expenses incurred.

In these columns it is necessary to enter the amount of income that the subject received for 9 months of the year when the application is made, as well as the amount of the residual value of the fixed assets.

If an application to the tax office is submitted by an authorized person, then in the column below you must indicate the number of sheets that are occupied by documents confirming his authority.

The application form at the bottom is divided into two columns. The applicant must provide information only on the left. First of all, here you need to enter the code of the person who submits the document to the inspection - “1” - the business entity itself, or “2” - its legal representative.

After this, complete information about the head of the company, entrepreneur or representative is recorded, the number and signature of the person, and a telephone number for contacts are indicated. If there is a seal, then it is necessary to affix its imprint. All cells that remain blank after entering information must be crossed out.

Attention! If the form is filled out by an entrepreneur, then you do not need to indicate your full name in this column again. A dash is placed in the field.

In the article we have posted an example of filling out a notice of a change in the object of taxation under the simplified tax system according to Form No. 26.2-6. Submit a notice of change of object to the tax office no later than December 31.

• Notification form according to form No. 26.2-6 in Excel format

The selected object of taxation can be changed annually, from the beginning of the next tax period, that is, from January 1 (for example, a company that applied the object of taxation “income” in 2016 can switch to the object of taxation “income minus expenses” from 2017).

To do this, a notification must be submitted to the tax office before December 31 of the year preceding the change in the taxable object. This is stated in paragraph 2 of Article 346.14 of the Tax Code of the Russian Federation. That is, to change the object from 2017 you need to submit a notification in form No. 26.2-6 until January 1, 2017.

The form of this notification No. 26.2-6 was approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@. Moreover, it can also be presented in electronic form via telecommunication channels. This can be done using the reporting program that we give away.

Please note that the notification must indicate the new object of taxation and the year from which it will apply.

You do not need to wait for any permission from the inspectorate to change the object of taxation - just make sure that the letter is delivered.

Is it possible to change the object of taxation from the middle of the year?

From the middle of the year, you cannot change the object of taxation. The object of taxation can be changed only from the beginning of the tax period, having previously notified the inspectorate about this before December 31 of the year preceding the year in which the object is expected to be changed.

During the tax period, the taxpayer cannot change the object of taxation. This follows from paragraph 2 of Article 346.14 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance dated April 11. 2011 No. 03-11-06/2/52.

• See also: In what cases is it necessary to change an object under the simplified tax system?