Reference on the general taxation system: sample, features of obtaining and recommendations

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In our country, at the legislative level, merchants are given the opportunity to choose a taxation system suitable for doing business. In some cases, when making transactions, it is required to know which of the existing types of it is used by the counterparty. Let us consider this issue in more detail, and also try to figure out what a certificate of the general taxation system is. We will give a sample of it in the article.

What is the general taxation system (OSNO)

Tax legal relations in our country are regulated by the Tax Code. However, there is no concept of OSNO in it. This system is not considered a type of tax regime, but only means the use of certain taxes. It is assigned by default if the tax regime was not selected by the entrepreneur during registration. Therefore, the statement abouttransition to the BASIC is not filled.

Experts recommend taking seriously the issue of choosing a taxation regime, since it can only be changed at the beginning of the calendar year. And OSNO with its positive aspects has quite significant disadvantages. Consider the advantages and disadvantages of the general taxation system. Pros include:

• No restrictions (number of employees, amount of revenue, value of property, etc.) unlike special regimes.
• If the activity is unprofitable, then income tax is not paid.
• Entrepreneur is not limited in activities.

Cons BASIC:

• All taxes (and there are enough) must be paid in full.
• Bookkeeping is mandatory.
• It is necessary to maintain a fairly large amount of documentation and reporting for the tax service.
• Increased attention from law enforcement and tax authorities.

How to confirm BASIC

This question arises because of VAT. Companies using OSNO prefer to work with organizations on the same system in order to avoid problems when presenting tax for deduction. Firms operating under simplified regimes are exempt from paying VAT. Therefore, if after the transaction the company received documents indicating “without VAT”, then it has the right to request a certificate or a letter confirming the right not to allocate tax.

Sample certificate of application of the gener altaxation systems, like the form, are not only difficult to find, but simply impossible. Under a simplified system, for example, a copy of the notification issued upon the transition to this regime can be presented. Nothing of the kind is provided for OSNO. The Tax Code does not contain either a letter form or 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 an entrepreneur has lost the opportunity to use one of the special modes and has been transferred to the general one. This is possible, for example, if the organization exceeds the maximum allowable limit on income 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 to abandon the current taxation regime and switch to OSNO. This message is in the form 26.2-4.

Reference on the general taxation system: sample

It is compiled in free form. The certificate must include: 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, according to its taxation system, transfers value added tax. To confirm the accuracy of the data, you can attach a copy of the latest VAT return and other documents (copies) confirming the applicable taxation system and indicatingtransfer 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, the following requirements must be met:

• Submit a certificate on letterhead with full details and seal. This will make it easy to identify 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 basic taxation with special taxation regimes.

Certificate of the general taxation system (an example of filling is presented above) is considered a formalized document. It is compiled by hand or typed. In the case of a large number of counterparties, it is advisable to prepare a form in a standard way.

Appeal for help to the tax authority

In special cases (for example, when making large 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-FZ of 02.05.2006 "On the procedure for considering applications …";
• No. 8-FZ of 2009-09-02 "On providing access …".

And also 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 in the Federal Tax Service,it is necessary to draw up an application in which it is necessary to indicate:

• Destination organization name.
• Name (or full surname, first name and patronymic) of the requester.
• Address for reply.

The appeal must be signed - this is important for identifying the applicant. Article 12 of Federal Law No. 59 regulates the period for consideration of a submitted appeal in thirty calendar days.

Confirmation of transition to basic

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 on the transition to the OSNO. Is that right?

Organizations operating under 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 impossible to apply the OSNO only to those who have a referral using the simplified tax system, and the rest of the organizations using the ESHN, UTII and PSN have the right to combine them with the main regime.

If a counterparty working on a special mode switches to the main one for any reason, then the following happens:

• He sends a notification to the tax authority (according to paragraphs 5, 6 of article 346.13 of tax legislation). In this case, the Federal Tax Service does not issue any documents confirming the transfer.
• It is deregistered (if PSN or UTII was used). When a patent is closed (clause 4, articles 346.45 of the Tax Code), a notification is not issued. But when switching from UTII, the tax authority issues a paper notifying about 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 No. YaK-7-6 / 488@ dated 11.08.2011.

Here it should be noted that the provision of a copy of the described notice does not guarantee the transition of the counterparty to the OSNO. If, for example, UTII was used in parallel with the simplified tax system, then if the UTII is abandoned, the organization returns to the simplified tax system. And in the form itself 1-5-Accounting there is no indication of which system the applicant is switching to.

How to get a certificate without a counterparty

If the need for a certificate on the general taxation system (a sample is posted above) is quite acute, as it happens, for example, with budgetary organizations with a large number of higher authorities, is it possible to get a certificate from the IFTS without contacting the counterparty? The issue is debatable.

This is how the Federal Tax Service of the Russian Federation answers it

It seems that there are no rules prohibiting such a request from the tax service. But the tax authorities do not support this idea, fearing a possible mass appeal. The main fiscal body argues its position with the Administrative Regulations of the Federal Tax Service No. 99 dated 02.07.2012, paragraph 17. It says that the tax authorities do not have the right to assess any circumstances or events from the point of view of law. That is, the direct question of whether the entrepreneur properly or improperly fulfills the obligation to pay taxes,impossible. Although there are forms of appeal to the Federal Tax Service, to which they are required to respond.

Here's what the Tax Code "thinks" about it

Perhaps the answer to the question will be a tax secret. It includes any information, except for violations of tax rules and regulations (Article 102 of the Tax Code of the Russian Federation, Art. 1, subparagraph 3) and special regimes used by organizations (Article 102 of the Tax Code of the Russian Federation, Art. 1, Subparagraph 7).

Consequently, by virtue of the law, the tax authority is obliged to respond to the counterparty by providing the necessary information. And already according to the received answer, we can conclude that the counterparty uses the general taxation system (OSNO).

Position of the Ministry of Finance

In response to the decision of the Supreme Arbitration Court of Russia, the Ministry of Finance pointed out 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 the tax authorities.

Thus, requests can be sent to the Federal Tax Service according to three parameters:

• On bringing the counterparty to tax liability.
• About the use by the counterparty of OSNO.
• About the application of special regimes.