Separate subdivision notification 1 and 2. Procedure for payment of income tax. Notification N1, N2. Methods for deregistration in the inspection as a payer of the trade fee

If an organization has several OP located on the territory of one constituent entity of the Russian Federation, then it can appoint a responsible separate subdivision that will pay the regional part of income tax for all these OP (clause 2 of Article 288 of the Tax Code of the Russian Federation).

By the way, if you have previously chosen a responsible separate subdivision, notified the Inspectorate of the Federal Tax Service and since the new year, nothing has changed for you, you do not need to notify the tax authorities again (Letter of the Ministry of Finance dated 04.02. 03-03-05/7).

The notification on the selection of the responsible separate subdivision is submitted ( ShS-6-3 / 986):

system Consultant Plus .

If you use these notification forms, then you need to keep in mind what kind of notification to which IFTS is submitted (Appendix No. 3 to the Letter of the Federal Tax Service dated 30.12.2008 N ShS-6-3 / 986):

It is necessary to inform the Inspectorate of the Federal Tax Service about the choice of the responsible OP before December 31 of the year preceding the year from which the tax to the regional budget will be paid through such OP (clause 2 of Article 288 of the Tax Code of the Russian Federation). That is, the deadline for submitting notifications is December 30th. It should be borne in mind that if this day falls on a weekend, then the deadline for notification is postponed to the next working day following this weekend (clause 7 of Article 6.1 of the Tax Code of the Russian Federation). So, for example, organizations about the choice of a responsible OP for 2018 must be reported to the IFTS no later than 09/01/2018 (December 30 - Saturday).

Change of responsible OP

if a new separate subdivision is created on the territory of the subject of the Russian Federation (Letter of the Federal Tax Service dated 25.03.2009 N 3-2-10/8);
if the responsible OP is closed (Letter of the Federal Tax Service dated March 18, 2009 N 3-2-09/66@);
if the regional boundaries have changed and because of this the responsible OP ended up in another constituent entity of the Russian Federation (Letter of the Federal Tax Service dated 01.08.2012 N ED-4-3 / 12779 @).

In the event of the creation of new PSs / liquidation of old PSs during the reporting year, the organization must notify the Federal Tax Service Inspectorate of the constituent entity of the Russian Federation in which the new PS were created / old PS were liquidated, about the choice of a responsible separate division within 10 working days after the end of the reporting period in which the PS was created / liquidated (clause 2 of article 288 of the Tax Code of the Russian Federation).

If the parent organization and its OP are located on the territory of one constituent entity of the Russian Federation, then it can take on the obligation to pay the regional part of income tax for these OP (Letter of the Ministry of Finance of 03.07.2017 N 03-03-06/1/41778). The IFTS must also be notified of this by submitting:

Responsible separate division

Responsible separate division: who submits the notification

Organizations wishing to appoint a responsible OP from the next calendar year.

Which IFTS to notify about the responsible OP

The notification on the selection of a responsible separate subdivision is submitted (Appendix No. 3 to the Letter of the Federal Tax Service of December 30, 2008 No. ШС-6-3 / 986):

at the IFTS at the location of the responsible OP;
in the IFTS at the location of the OP, for which the profit tax will be paid by the responsible "isolation";
in the IFTS at the location of the parent organization. If the organization belongs to the largest taxpayers, then the notification is submitted to the IFTS, where it is registered as the largest taxpayer.

OP Choice Notice: Form

There are no approved forms of such notification, but there are recommended forms developed by the Federal Tax Service. You can download the form data through the system Consultant Plus .

If you use these notification forms, then you need to keep in mind what kind of notification to which IFTS is submitted (Appendix No. 3 to the Letter of the Federal Tax Service of December 30, 2008 No. ШС-6-3 / 986):

Deadline for notification of the selection of the responsible unit

It is necessary to inform the Inspectorate of the Federal Tax Service about the choice of the responsible OP before December 31 of the year preceding the year from which the tax to the regional budget will be paid through such OP (clause 2 of Article 288 of the Tax Code of the Russian Federation). That is, the deadline for submitting notifications is December 30th. It should be borne in mind that if this day falls on a weekend, then the deadline for notification is postponed to the next working day following this weekend (clause 7 of Article 6.1 of the Tax Code of the Russian Federation). So, for example, organizations that choose the responsible OP for 2018 must be reported to the IFTS no later than 01/09/2018 (December 30 - Saturday).

Change of responsible OP

The responsible OP can transfer the authority to pay income tax to the regional budget to another OP only from the beginning of the next calendar year. But there are situations when this is possible during the reporting year:

if a new separate subdivision has been created on the territory of the subject of the Russian Federation (Letter of the Federal Tax Service dated March 25, 2009 N 3-2-10 / 8);
if the responsible OP is closed (Letter of the Federal Tax Service dated March 18, 2009 N 3-2-09 / 66 @);
if the regional boundaries have changed and because of this the responsible OP ended up in another constituent entity of the Russian Federation (Letter of the Federal Tax Service dated 01.08.2012 N ED-4-3 / 12779 @).

When the organization itself can pay tax for the OP

If the parent organization and its OP are located on the territory of one constituent entity of the Russian Federation, then it can take on the obligation to pay the regional part of the income tax for these OP (Letter of the Ministry of Finance of 03.07.2017 N 03-03-06 / 1/41778). The IFTS must also be notified of this by submitting:

notification No. 1 - to the IFTS at the place of registration of the organization / IFTS at the place of registration as the largest taxpayer;
notification No. 2 - to the IFTS at the place of registration of the OP.

Responsible OP: we fix it in our documents

Having made a decision to pay tax through the responsible separate division, do not forget to reflect in accounting policy centralized way of paying income tax.

What is the approved form

View Form

Notice No. 1 and Notice No. 2

What it is

How to fill out the TS-2 notification

You can download the official instructions for filling out the notification for free at this link.

General requirements

The notification is filled in by hand or using a computer.
When filling out a notice by hand, black or blue ink is used.
When filling out the notification on a computer, use the Courier New font, 16-18 points high.
Filling of text fields is carried out in capital block letters.
When printing on a printer, it is allowed to have no framing for familiarity and dashes for empty cells. In this case, the location and size of the zones of values \u200b\u200bof indicators cannot be changed.
Notice can not be duplexed or corrected by corrective or similar means.
You don't need to staple and staple notification pages.

Title page

TIN field. Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").

Checkpoint field. PI checkpoint field is not filled. Organizations indicate the checkpoint that was received from the IFTS at the location of the organization.

The field "Submitted to the tax authority (code)". The code is indicated tax authority, which is notified. You can find out the code of your IFTS using.

Individual entrepreneurs need to fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

OGRN field. Organizations indicate their main state registration number... SP this field is not filled.

OGRNP field. Individual entrepreneurs fill out the main state registration number of an individual entrepreneur. Organizations do not fill in this field.

Field “with attachment of supporting documents or their copies”. Here is the number of sheets of the document (copy of the document) confirming the authority of the taxpayer's representative.

Section "Reliability and completeness of information specified in this notice"

The first field requires the code of the person confirming the specified information:

"one" - individual entrepreneur;
"2" - a representative of an individual entrepreneur;
"3" - Head of the organization;
"4" - a representative of the organization.

In the next line, you must indicate the TIN (if any) of the head of the organization or the representative of the taxpayer, provided that this person uses the TIN along with personal data.

"Contact phone number" field. Here you need to write contact number phone number where you can contact the person confirming the information in the notification (for example, "+79150001122"). The phone number is indicated without spaces or dashes.

E-mail field. Here you need to write an email address where you can contact the person confirming the information in the notification.

In the last line, you must indicate the name of the document confirming the authority of the representative (for example, a power of attorney).

Companies and individual entrepreneurscarrying out trading activities on the territory of certain subjects of the Federation must pay a trade tax to the treasury. The legislation determines the need to fill out and submit to the tax office a notice of the beginning and termination of activities subject to trade tax.

TS Notification 2: deadlines for submission to the inspection

To transfer information to the inspectors of tax control authorities on the termination of trading activities, the reporting form TS 2 was introduced, which can be downloaded below. This document was approved by order of the Federal Tax Service No. ММВ-7-14 / 249 dated June 22, 2015.

It is necessary to inform the Federal Tax Service about the termination of trading activities at the place of registration as a payer of the trade tax. For this, the taxpayer has a time interval of five working days from the moment of termination of the relevant type of activity in respect of which the company or entrepreneur paid the trade tax.

As with other types of tax reports and notifications, the payer of the fee can transfer the document in three ways:

having personally visited the inspection;
by contacting the services of Russian post;
by sending TS 2 in electronic format via telecommunication channels.

Methods for deregistration in the inspection as a payer of the trade fee

Tax law provides for two options for deregistering a trade tax payer:

The first determines the need for a company or an entrepreneur to submit a TS 2 notification to the inspection at the place of registration of the corresponding type of activity;

The second consists in canceling the act confirming the registration as a payer of the trade tax. This method is performed without the participation of the taxpayer.

The result of the deregistration procedure by any of the above methods is the issuance of a notification by the tax authorities confirming the termination of trading activities.

What information needs to be reflected in the TS 2 notification

A notification in the form of TS 2 requires the reflection in the document of such information as TIN and KPP, the name of the payer, OGRN (OGRN), information about the head, the name and address of the outlet, its area, as well as other information.

Features of filling out the TS 2 notification

Since the transmission of the notification to the Federal Tax Service can be done in paper format or in electronic format, you can fill out this document manually or using computer technology, for this it is enough to download TS 2 and fill it out on a computer.

In the event that the trade tax payer decides to fill out the document by hand, use only a black, blue or purple ballpoint pen. The requirements of the Federal Tax Service establish the need to fill out all the columns, if there is no indication to the contrary in the regulatory framework. If any column is left blank, it is necessary to put a dash in it.

When filling in, it is necessary to take into account that only one symbol corresponds to each sign cell. If a document is filled out in electronic format, you can use only the font that is determined by the inspection as acceptable for filling tax report, Courier New 16 or 18.

If a company that has several separate divisions decides to pay income tax through one of the branches, then notifications of the transition to a centralized tax calculation procedure must be sent to the inspection at the place of registration of all divisions. Read about how to prepare it in this article.

Immediately, we note that if the organization has already chosen a unit last year and plans to leave everything as before, nothing will be required to report to the inspection again.

Notices of payment of income tax through a separate subdivision

Notification No. 1 is sent to the inspection at the place of registration of the responsible separate subdivision. In it, you need to list the divisions located within the same constituent entity of the Russian Federation that will not pay tax. The responsible department is the first to enter the table.

The notification must indicate the name of these separate divisions, their location and checkpoint. Officials recommend reflecting the amount of monthly advances for the first quarter, attributable to separate subdivisions... In addition, the notification must indicate the reason why the document is submitted to the inspection. IN in this case the sign "V" should mark point 1. A copy of the notification No. 1, sent to the inspectorate at the location of the responsible unit, the tax authorities recommend sending to the tax office where the parent organization is registered.

Note that the responsible division may be the head office of the company. In this case, notification No. 1 is sent only to the inspection at the place of registration of the organization itself.

Notifications No. 2 are sent to those tax inspectorates in which separate subdivisions are registered through which the tax will not be paid.

In the letter sent to these inspectorates, indicate the name, location and checkpoint of the separate subdivision responsible for this region.