Tc 2 notification form sample filling. How to submit a notice of deregistration as a trade duty payer? When deregistration occurs

Today, the legislation is structured in such a way that almost any operation in a commercial environment must be carried out with the mandatory execution of appropriate documentation.

The procedure for paying the trade fee, which is provided for certain categories of entrepreneurs, is no exception, and in this case we are talking not only about registration and direct payment of this amount, but also about deregistering the businessman as a payer of these fees.

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In such a situation, authorized persons must issue a special TS-2 notification, the form of which is established by current legislation.

Trade fee

Starting from July 1, 2019, Chapter 33 of the Tax Code acquired legal force, in accordance with which a new mandatory payment appeared, called a trade fee.

The trade fee itself is a certain contribution that must be transferred every quarter by a private entrepreneur or company that conducts trading activities. It is worth noting the fact that the trade tax belongs to the category of local taxes, and therefore it must be paid to the budget of the region in which it is assigned.

What is taxed and how is it calculated?

The basis for calculating the sales fee is not the actual profit received, but rather the fact of using a certain retail facility.

In this regard, the need to pay this fee in no way depends on the following factors:

• the right of ownership of a certain retail facility, since persons involved in the direct use of the facility must pay a fee, regardless of whether they rent it or have acquired it entirely for their use;
• the amount of income received, since the total amount of the sales fee will directly depend on the total area of ​​the premises, as well as its type and location;
• the place of registration of the businessman, because the trade tax must be paid by all entrepreneurs conducting trading activities in the territory where it is introduced;
• regularity of activity, since the trading fee must be calculated and paid for a full quarter, regardless of the number of working days of the organization.

Entrepreneurs need to calculate the exact amount of the trade tax entirely independently in accordance with the rates accepted in their region. It is worth noting that local authorities have the right to differentiate the established rates depending on what category the payer of this fee belongs to, as well as his retail facility or type of activity.

Deregistration of the payer

The right to be deregistered from the trade tax register is only available to those companies that:

• do not conduct retail trade (stopped doing it);
• work as a private entrepreneur, using the patent tax system (switched to it);
• work in the agricultural sector and, accordingly, pay a single agricultural tax to the state budget.

It is worth noting the fact that those entrepreneurs who initially conducted their activities in accordance with these conditions may not even register as payers of the trade tax in principle.

When to submit notifications in form TS-2

At the start of its activities for which the trade tax will be paid, the company must submit a corresponding notification to the tax authority indicating the start date of work, while tax officials must register the organization as a payer of the trade tax.

If the company ceases to carry out its activities, then in this case it automatically loses the obligation to pay the fee, for which you must also submit a corresponding application to the Federal Tax Service, where the company is registered.

Thus, Form TS-2 must be submitted to the branch in which the organization registered when starting activities subject to trade taxes. The notice must be submitted within five days after the company ceases trading.

In this case, only working days are counted, and you can submit a notification in any convenient way:

• personal delivery of the document through the tax office;
• sending the necessary documents by mail;
• sending the necessary documents via the Internet using specialized services.

Rules for drawing up the form

If the notification is issued manually, then this must be done in accordance with the following rules:

• use only black or blue ink;
• enter indicators exclusively from the leftmost cell;
• write block and capital letters;
• put a dash in those cells that remain empty after filling.

Typewritten completion requires the mandatory use of courier new font, as well as letter sizes from 16 to 18. It is worth noting the fact that if the TS-2 form filled out in this way is printed, then the dashes in empty cells or the borders of the fields may not be attend.

The notification form must be drawn up on one sheet of paper, and in the process of its preparation the following requirements must be met:

• text typed on a computer cannot be printed on both sides of one sheet;
• It is prohibited to cross out incorrectly entered information, as well as to paint it over with any corrective means;
• Only one value can be entered in one cell;
• the completed sheet of the form must have its own individually assigned number, indicated in the format “001”.

The order of filling out the fields of the document and a ready-made example

The form for notice of deregistration as a trade tax payer includes only one sheet, the fields of which must include the information specified in the list below. The notification must be submitted only if the specified entity has completely completed its activities in those areas that are subject to trade taxes.

You need to write the following information in the document:

• An individual taxpayer number, which is mandatory assigned to all private entrepreneurs or legal entities during the process of their registration with the tax service. The field includes 12 cells, and private entrepreneurs need to fill them out completely, while legal entities only need to indicate their own number in the first ten, leaving the rest blank.
• KPP, which must be indicated by all companies officially registered as legal entities.
• The four-digit code of the tax office to which the notification is submitted.
• Full name of the company or full name, depending on whether the payer is a legal entity or an individual. The name must be entered in accordance with the completed constituent documentation, while the full name is written in accordance with the data specified in the passport.
• , which is filled out only by Russian legal entities.
• OGRNIP, which is prescribed only by private entrepreneurs.
• The date, month and year of the end of the activity that is subject to trading fees.
• The total number of sheets of documentation attached to the paper, if any. In particular, you can indicate in the list of this documentation a power of attorney for the representation of interests, which is issued by payers to the representative in order to submit a notification to the tax office.
• In the field, which includes only one cell, you must indicate an individual digital code that corresponds to the person issuing the notification.
• The corresponding taxpayer number of the person who submits the TS-2 form to the tax office, if any.
• Additional contact information such as telephone or email.

Ultimately, after completing the document, the person who actually provides the notification to tax officials must sign. If this person works under a power of attorney or some other form transferring authority, then in this case the details of the document must be indicated further. The original document must be attached to the submitted notification.

Where to submit the document

There are several ways an organization can deregister, so you can choose a convenient option. Moreover, the company does not have to take part in the procedure.

When to use

To notify the tax authority of the cessation of business, a notice of cessation of trade tax is sent. The TS-2 form is used. The document was approved by the fiscal department. Federal Tax Service Order No. ММВ-7-14/249 is dated June 2015.

The company is exempt from tax liability on the same date as the date of the notice.

To be released from the obligation, the company is obliged to provide information to regulatory authorities. The rule is established by clause 1 of Art. 416 of the Tax Code.

Sample filling TS-2

Download for viewing and printing:

When deregistration occurs

At the moment, the fee has been introduced only in Moscow. There are certain cases where a fee is payable.

3 reasons for paying the contribution:

• objects that are not commercial premises;
• non-stationary retail chains;
• commercial networks that are classified as landline.

It also provides for the right for companies to notify inspectors of the cessation of business.

3 grounds for deregistration:

• termination of retail trade;
• transition of a private entrepreneur to the patent system;
• production of agricultural products and payment of unified agricultural taxes.

Entrepreneurs who operate under the patent system and farmers are exempt from the obligation to register as commercial fee payers.

Attention! Trade is considered to be the activity of retail and wholesale sales of goods. Includes peddling and distribution trade, as well as sales through warehouses.

Procedure for deregistration

The notification should be sent to the inspectors at the place of registration of the enterprise.

When a stationary facility is used, the notice is sent to the place of registration.

When using a mobile commercial item, you must contact the inspectorate at the place of registration of the company or place of residence of the entrepreneur.

Filling out the application

For deregistration, form TS-2 is used.

The application for withdrawal from the trade tax is completed in accordance with certain requirements:

1. Fill out on a computer or using computer technology.
2. Use blue or black paste.
3. Choose Courier New font size 16-18.
4. Fill in all fields in printed font.
5. Do not adjust sizes and columns in tables.
6. Stop using staples.

There are certain requirements for filling out the title page.

4 requirements for filling out the title page:

1. The individual taxpayer number is copied from the certificate.
2. Since the number consists of ten digits, a dash is placed in the last two columns.
3. The checkpoint is indicated according to the number assigned by the inspection.
4. The inspection code where the enterprise is registered is also indicated.

Then you need to enter information about the organization itself. There are also certain filling rules here:

1. A businessman needs to indicate his last name, first name and patronymic.
2. The company must indicate its name according to the constituent documentation.
3. Companies write OGRN, and businessmen indicate OGRNIP.
4. Then write the date when business activity was terminated.
5. The number of power of attorney documents is indicated.

Submission of notification in 2017

The notice is sent no later than five business days after the closure of the facility.

Methods for submitting notification:

• hand over documents in person;
• send by post;
• using the Internet.

Departures are made through special companies that provide electronic document management, or a special service of the fiscal department.

You can also enter information into the notice directly at the tax office.

Watch the Trade Fee Notice video

What it is

How to fill out a notification on form TS-2

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

General requirements

• The notification must be filled out by hand or using a computer.
• When filling out the notice by hand, use black or blue ink.
• When filling out the notification on a computer, you must use Courier New font with a height of 16-18 points.
• Text fields are filled in in capital block letters.
• When printing on a printer, it is allowed that there is no frame for familiar signs or dashes for unfilled cells. In this case, the location and size of indicator value zones cannot be changed.
• It is not permitted to print the notice on both sides or to correct any errors in the notice using a proofreading or similar means.
• There is no need to staple or staple the notice pages.

• Title page

  Field "TIN". 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, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010--”).

  Checkpoint field. The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

  Field “Submitted to the tax authority (code)”. The code of the tax authority to which the notification is submitted is indicated. You can find out the code of your Federal Tax Service using.

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

  OGRN field. Organizations indicate their main state registration number. Individual entrepreneurs do not fill out this field.

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

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

  Section “Accuracy and completeness of the information specified in this notice”

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

  • "1"- individual entrepreneur;
  • "2"– representative of an individual entrepreneur;
  • "3"- Head of the organization;
  • "4"- representative of the organization.

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

  Field "Contact phone number". Here you must write a contact phone number where you can contact the person confirming the information in the notification (for example, “+79150001122”). The telephone number is indicated without spaces or dashes.

  "E-mail" field. Here you must 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).

Sample (example) of filling out a notification in the TS-2 form

Below is a sample of filling out a notice of deregistration as a trade tax payer.

In addition to federal taxes, business owners often have to pay local taxes. One of them is the so-called “trade tax” - a trade fee.

In this article we will look at:

• what is a “trade tax” and where is it introduced;
• when it is necessary to fill out a notice of registration as a trade tax payer;
• procedure for filling out the notification;
• sample notification form.

The trade fee is a local fixed payment and is established in relation to organizations and individual entrepreneurs engaged in trading activities. At the moment, it has been introduced only in Moscow (established by Moscow Law No. 62 dated December 17, 2014) and is levied on a specific trade item. That is, the fee will have to be paid not from the income received from trade, but from those objects that are used in trade (stall, tent, store, etc.)

Trade fee must be paid if:

1. You trade through stationary facilities with or without a sales floor, and release products from the warehouse.
2. You trade through non-stationary objects (tents, trays, cars), and also engage in distribution and distribution trade.
3. Organize retail markets.

The following are not payers of the trade tax:

Individual entrepreneurs using the patent taxation system, and taxpayers using the taxation system for agricultural producers (unified agricultural tax).

Registration as a trade tax payer

It is necessary to register as a fee payer within five days from the date of occurrence of the subject to the fee. To do this, a notification of registration as a payer () is submitted to the tax authority. It can be drawn up in writing and submitted in person, or electronically - and transmitted via telecommunication channels using an enhanced qualified electronic signature.

Registration or deregistration of an organization or individual entrepreneur as a tax payer with the tax authority is carried out:

• at the location of the real estate object - if business activity is carried out using the real estate object;
• at the location of the organization (place of residence of the individual entrepreneur) - in other cases.

If there are several objects in respect of which a fee has been established, and they belong geographically to different tax authorities, then registration is carried out at the location of the object, information about which was submitted earlier than about other objects.

Completing the Trade Fee Notification

Can be completed handwritten in black or blue ink or using appropriate software in one copy.

All sections and fields are required. In case of handwritten filling, it is necessary to use capital block letters. If the data is missing, then a dash is entered (if filled out electronically, the dash can be omitted). Errors cannot be corrected using a correction tool. Printing is only possible on one side of the sheet. It is not allowed to fasten sheets of documents, leading to damage to the application. When filling out electronically, signs must be printed in Courier New font with a height of 16-18 points.

Procedure for filling out page 001 of form No. TS-1

We fill in all the fields of the form one by one.

When specifying the type of form, the corresponding number is entered in a field consisting of one acquaintance:

“1” - the emergence of an object of taxation;

“2” - change in indicators of the trading object;

“3” - termination of the object of taxation.

Sign “2” is indicated if the indicators change or errors are detected that lead to incorrect calculation of the collection amount.

When indicating the sign “2” or “3”, the notification indicates only those objects of taxation in respect of which changes have occurred.

The procedure for filling out the page “Information about the object subject to trade tax” of form No. TS-1

If a notification is submitted to several objects at once, a separate page is filled out for each of them.

In field 1.1 “Date of origin (termination) of the object of taxation, changes in the indicators of the object of taxation” indicates the date of origin (termination) of the object of taxation.

In field 1.2 “Trading activity type code”, consisting of two characters, the corresponding code is entered.

Trade activity type codes

In field 2.1 “OKTMO code” the code of the municipality in whose territory trading activities are carried out is indicated.

In field 2.2 “Trading object code”, consisting of two characters, the corresponding code is indicated.

Trade object codes

In field 2.3 “Name of the trade object” the name of the trade object in which the business activity is carried out is indicated. If there is no name of the trade object, this field is not filled in.

Fields 2.4-3.2 are filled in according to the specified value.

If differentiated tax rates are established, then in field 3.2 the trading tax rate is indicated by calculation, by calculating the average trading tax rate.

For example, differentiated rates have been established for 1 square meter of sales area in the amount of 1,200 rubles for each square meter of sales area not exceeding 50 square meters, and 50 rubles for each square meter of sales area over 50 square meters.

Trade is carried out through a store with a sales area of ​​340 square meters. We calculate the rate for 1 square meter: ((50 square meters × 1200 rubles) + ((340 square meters – 50 square meters) × 50 rubles)) ÷ 340 square meters = 219.12 rubles.

Rates vary not only by type of trading activity, but also by location of the trade object, which is quite fair. After all, the income of its owner will depend on whether, for example, a newsstand is located on Tverskaya Street or on the outskirts of Moscow.

In total, three groups of Moscow districts have been identified:

• group 1 - areas included in the Central Administrative District;
• group 2 - districts included in the Zelenogradsky, Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as in the Molzhaninovsky districts of the Northern administrative district of the city of Moscow, Northern of the North-Eastern administrative district of the city of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern administrative district of the city of Moscow, Nekrasovka of the South-Eastern Administrative District of Moscow, Northern Butovo and Yuzhnoye Butovo of the South-Western Administrative District of Moscow, Solntsevo, Novo-Peredelkino and Vnukovo of the Western Administrative District of Moscow, Mitino and Kurkino of the North-Western Administrative District of Moscow;
• group 3 - all other districts of Moscow.

In field 3.3 “Calculated amount of the fee for the quarter (in rubles)” the amount of the trade fee for each object subject to the trade fee is indicated as the product of the trade fee rate and the actual value of the physical indicator.

In field 3.4 “Amount of benefit provided to the object of trade (in rubles)” the amount of benefit is indicated.

Trade tax benefits

Property used for the following types of trading activities is exempt from the trade tax:

1. Trade through vending machines;
2. Trade at fairs;
3. Trade in retail markets;
4. Carry-out trade in the premises of autonomous, budgetary and government institutions;
5. Trade in the territory of the agri-food cluster;
6. Trade in cinemas, theatres, museums, planetariums, circuses, if at the end of the taxation period the share of their income from ticket sales in total income was at least 50 percent;
7. Trade through objects of a non-stationary trading network with specialization.

The following are exempt from paying the trade tax:

1. Federal postal organizations;
2. Autonomous, budgetary and government institutions;
3. Religious organizations.

There are also benefits with conditions:

• for hairdressing and beauty salon services, laundry services, dry cleaning and dyeing of textiles and fur products, repair of clothing and textiles for household use, repair of shoes and other leather goods, repair of watches and jewelry, production and repair of metal haberdashery and keys;
• for retail trade in books, retail trade in newspapers and magazines, retail trade in second-hand books.

In field 3.5 “Tax benefit code”, the paragraph and subparagraph of the article of the normative legal act are sequentially indicated, in accordance with which the corresponding benefit is provided (for each of the specified positions, four spaces are allocated, while filling out this part of the indicator is carried out from left to right, and if the corresponding detail has less than four characters, empty spaces to the left of the value are filled with zeros).

For example, if the corresponding benefit is established by subclause 1.1 of clause 2 of Article 3 of a regulatory legal act, then the line indicates:

In field 3.6 “Amount of fee for the quarter (in rubles) (page 3.3. - page 3.4.)” the difference between the calculated amount of the trading fee for the quarter and the amount of the benefit is indicated.

Numerical values ​​of the trade fee amount indicator are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

Payment of the fee is made no later than the 25th day of the month following the reporting quarter. Below is the BCC table.

Upon termination of trading activities subject to payment of the trade tax, Notification Form TS-2 is submitted.

Example

LLC "KRAFTA" conducts trading activities through the "Products" store, located at the address: Moscow, st. Novokuznetskaya, 1.

To draw up the Notification form TS-1, we determine:

Activity code - 3 (Trade through the objects of a stationary retail chain with trading floors).

Trade object code is 01 (Store).

The basis for using the object of trade is 2 (Rent).

The fee rate is set for the object of trade.

The store is located in the Central Administrative District (Group 1 in the table).

Trading areas up to 50 square meters are calculated at a rate of 60,000 rubles per object.

Sample of filling out a notice of trade fee (form TS-1)

Payers of the trade tax, upon termination of the activity in respect of which this fee is paid, are required to inform the tax office about changes using the TS-2 notification.

This obligation is assigned to these persons in Article 416 of the Tax Code of the Russian Federation. The tax authority should be informed using the recommended notification form TS-2, approved by Order ММВ-7-14/249@ dated 06/22/15.

Dates and place for filing notification in form TS-2

At the beginning of an activity for which payment of a trade tax is required, the company informs the tax authority of the start date of the activity. At the same time, the Federal Tax Service registers the company as a payer of the trade tax. If the activity is completed, then the obligation to pay the fee is lost, which must be reported to the Federal Tax Service, where the organization (IP) is registered.

That is, the place where the TS-2 form is submitted is the branch where the company was registered at the beginning of its activities subject to the fee.

The notification must be submitted within five days following the end of the trade. Days must be counted in working days.

The payer has access to any method of submitting notification paper:

• Paper in person at the tax office.
• Paper, sent via Post.
• Electronic, sent through TKS.

Rules for filling out the TS-2 form

The notice may be handwritten or typewritten.

If manual filling is used, then:

• the ink should have a blue or black tint;
• indicators must be entered starting from the leftmost cell;
• letters should be written in capitals and printed;
• In the empty cells remaining after filling, you need to put a dash.

When filling out typescript, you should use the courier new font, as well as a size within the range of 16 to 18. If the TS-2 form filled out in this way is printed, then there may be no margins or dashes in empty cells.

The notification form is located on one sheet of paper; when completing it, you must comply with the following requirements:

1. Do not print text typed on a computer on both sides of one sheet of paper;
2. Do not cross out incorrect data or paint over it with corrective means;
3. Enter only one value (number, letter, sign) into a cell;
4. Assign a number to the completed sheet of the form in format 001;

Procedure for filling out notification TS-2

The form for notification of deregistration of a trade duty payer consists of one sheet, in the fields of which the information specified in the table below must be entered. The notification is submitted if the economic entity has completed all activities subject to the trade tax.