In our country, businessmen at the legislative level are given the opportunity to choose a taxation system that is suitable for doing business. In some cases, when making transactions, you need to know which of its existing types is used by the counterparty. Consider this issue in more detail, also try to figure out what a certificate of the general taxation system is. A sample of it is given in the article.
What is a general taxation system (OSNO)
Tax relations in our country are regulated by the Tax Code. However, the concept of OSNO is not in it. This system is not considered a variety of taxation regimes, but only means the use of certain taxes. It is assigned by default if the taxation regime was not selected by the entrepreneur during registration. Consequently, the application for the transition to OSNO is not filled out.
Experts recommend taking the issue of choosing a tax regime seriously, since it can only be changed at the beginning of the calendar year. And OSNO with its positive sides has quite significant disadvantages. Consider the advantages and disadvantages of the general tax system. The pluses include:
- The absence of any restrictions (the number of employees, the amount of revenue, the value of property, etc.), unlike special regimes.
- If the activity is unprofitable, then income tax is not paid.
- Entrepreneurs are not limited in activities.
Cons OSNO:
- All taxes (and there are enough) must be listed in full.
- Accounting is required.
- It is necessary to keep a fairly large amount of documentation and reporting for the tax service.
- Increased attention from law enforcement and tax structures.
How to confirm OSSNO
This question arises due to VAT. Companies using OSNA prefer to work with organizations on the same system in order to avoid problems with tax deduction. Firms operating under simplified regimes are exempt from VAT. Therefore, if after the transaction the company received documents indicating “without VAT”, then it has the right to request a certificate or letter confirming the right not to allocate tax.
A sample certificate of application of the general taxation system, like the form, is not only difficult to find, but simply impossible. With a simplified system, for example, you can present a copy of the notification issued when you switch to this mode. For OSNO, nothing of the kind is provided for. In the Tax Code there is neither a letter form, nor a certificate form that could notify the counterparty of the taxation system used.
There are cases when taxpayers offer to confirm their system with a notification from the Federal Tax Service that the entrepreneur has lost the opportunity to use one of the special modes and he was transferred to the general one. This is possible, for example, if the organization exceeds the maximum permissible income limit or when changing the type of activity that is not provided for by special regimes. It is in these cases that the tax inspectorate sends a paper demanding that they abandon the current taxation regime and switch to OCHA. This message is compiled in form 26.2-4.
Information about the general taxation system: sample
It is compiled in free form. It is necessary to indicate in the certificate: the name and details of the organization, data on registration with the Federal Tax Service (taken from the registration certificate) and information that the organization transfers value added tax according to its taxation system. To confirm the reliability of the data, you can attach a copy of the latest VAT return and other documents (copies) confirming the applicable tax system and indicating the transfer of tax to the budget. The certificate is completed by the director’s signature with a transcript and an indication of the position.
Clarifying Nuances
As practice shows, for greater persuasiveness when compiling a certificate, it is necessary to fulfill the following requirements:
- Submit a certificate on letterhead with full details and print. This will make it easy to establish who the information came from.
- Indicate the start of work on the general taxation system (especially if the transition has occurred recently) and attach supporting documents.
- Show in the certificate the combination of OSNO with special taxation regimes.
A certificate of the general taxation system (an example of filling out above) is considered a formalized document. It is compiled by handwritten or printed. In the case of a large number of counterparties, it is advisable to produce the form in a standard way.
We ask for help from the tax authority
In special cases (for example, when making major transactions), a certificate issued by the Federal Tax Service is required. Such a request to the tax authority is subject to several rules. These are the laws:
- No. 59- dated 05/02/2006 "On the procedure for considering applications ...";
- No. 8- dated 02/09/2009 "On providing access ...".
As well as the Tax Code, sub. 4 paragraph 1 of Article 32.
In general, the 59th Federal Law regulates the consideration of applications to the tax authority. That is, before receiving a certificate on the application of the general taxation system at the Federal Tax Service, it is necessary to draw up a statement stating that:
- Name of recipient organization.
- The name (or full name, first name and patronymic) of the requestor.
- The address to receive the response.
Signed appeal must be mandatory - this is important for the identification of the petitioner. Article 12 of Federal Law No. 59 governs the period for consideration of a filed appeal in thirty calendar days.
Confirmation of the transition to OSNO
There is an opinion that a certificate of the general taxation system (a sample is presented in the article) can be replaced by a tax notice of the transition to the basic taxation system. Is it so?
Organizations working in special regimes do not pay VAT. Exceptions may be special cases stipulated by the Tax Code (importation of goods into the country, etc.). At the same time, the same code states that for any type of activity it is not possible to use the OSNO only to those who have a direction using the simplified tax system, and the rest of the organizations using the unified social tax, UTII and PSN have the right to combine them with the main regime.
If the counterparty working in the special mode switches to the main one for some reason, then the following happens:
- He sends a notification to the tax authority (in accordance with paragraphs 5, 6 of Article 346.13 of the tax legislation). The Federal Tax Service in this case does not issue any documents confirming the transition.
- It is deregistered (if PSN or UTII were used). When a patent is closed (clause 4, article 346.45 of the Tax Code), a notification is not issued. But when switching from UTII, the tax authority issues a paper notifying of deregistration (clause 3, article 346.28 of the Tax Code). The form of the document (1-5-Accounting) is regulated by the order of the tax service under the number No. YAK-7-6 / 488 @ from 08/11/2011.
It should be noted here that providing a copy of the described notification does not guarantee the transfer of the counterparty to the OSNO. If, for example, UTII was used in parallel with the USN, then upon refusal of the UTII, the organization returns to the USN. Yes, and in the form 1-5-Accounting there is no indication of which system the applicant is switching to.
How to get help bypassing the counterparty
If the need for a certificate of the general taxation system (the sample is posted above) is quite acute, as happens, for example, with budgetary organizations with a large number of higher authorities, is it possible to obtain a certificate from the IFTS without contacting the counterparty? A moot point.
So the Federal Tax Service of the Russian Federation answers it
It seems that there are no rules prohibiting applying to the tax service with such a request . But the tax authorities do not support this idea, for fear of the possible mass appeal. The Main Fiscal Authority argues its position with the Administrative Regulation of the Federal Tax Service No. 99 dated 02.07.2012, clause 17. It states that tax authorities are not entitled to evaluate any circumstances or events from the point of view of law. That is, the direct question of whether the obligation to pay taxes is properly or improperly carried out by the entrepreneur is impossible. Although there are forms of appeal to the Federal Tax Service, to which they are obliged to respond.
Here's what the Tax Code “thinks” about it
Perhaps the answer to this question will be a tax secret. It includes any information, except for violation of tax norms and rules (Article 102 of the Tax Code of the Russian Federation, Article 1, sub. 3) and used by organizations of special regimes (Article 102 of the Tax Code, Article 1, sub. 7).
Therefore, by virtue of the law, the tax authority is obliged to give an answer to the counterparty by providing the necessary information. And already according to the received answer, it can be concluded that the counterparty applies the general taxation system (OSNO).
Ministry of Finance Position
The Ministry of Finance pointed out to the determination of the HAC of Russia that information about the fulfillment by organizations and individuals of their obligations to pay tax payments cannot be a tax secret. Therefore, such requests should not be left unanswered by tax authorities.
Thus, the Federal Tax Service can send requests in three ways:
- On bringing counterparty to tax liability.
- On the use by the counterparty of OSNO.
- On the use of special modes.