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Form TC 2 trade fee example of filling. Sales tax notices: Mandatory forms added

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

When to apply

To notify the tax authority of the termination of a business, a termination notice is sent sales tax. Form TC-2 is used. The document was approved by the fiscal department. Order of the Federal Tax Service 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 report information to the regulatory authorities. The rule is established by paragraph 1 of Art. 416 of the Tax Code.

Sample filling TS-2

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When does deregistration occur?

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 fee:

objects that are not commercial halls;
non-stationary trading networks;
commercial networks that are stationary.

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

3 grounds for deregistration:

termination of employment retail;
the transition of a private entrepreneur to the patent system;
production of agricultural products and payment of ESHN.

Entrepreneurs who work on the patent system and farmers are exempted from the obligation to register as commercial tax payers.

Attention! Trade is the activity of retail and wholesale of goods. Includes retail, delivery trade, as well as sale through warehouses.

Deregistration procedure

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

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

When using a mobile trade object, you need to contact the inspection at the place of registration of the company or the place of residence of the entrepreneur.

Filling out an application

For deregistration, form TS-2 is used.

The application for withdrawal from the trading fee is filled in according to certain requirements:

Fill out on a computer or using computer technology.
Use blue or black ink.
Choose Courier New font size 16-18.
Fill in all columns in block type.
Do not adjust sizes and columns in tables.
Stop using staples.

There are certain requirements for filling out the title page.

4 requirements for filling out the title page:

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

Then you need to enter information about the organization itself. Here, too, there are certain filling rules:

A businessman needs to indicate his last name, first name and patronymic.
The company must indicate its name in accordance with the constituent documentation.
Companies write OGRN, and businessmen indicate OGRNIP.
Then the date when the entrepreneurial activity was terminated is written.
The number of power of attorney documents is indicated.

Advice! It is advisable not to make inaccuracies so that the inspectors accept the application.

Filing notice in 2017

The notification shall be sent no later than five working days after the closing of the object.

Notification methods:

submit documents in person;
send by post;
using the Internet.

Shipments are made through special companies that carry out electronic document management, or a special service of the fiscal department.

You can also directly tax office add information to the notice.

Watch the Video of the Trading Fee Notice

On the same subject

Filling order
recommended forms of organization as payer or individual sales tax entrepreneurial activity,

I. General requirements to the procedure for filling out the recommended forms "Notification of registration (introduction of changes in the indicators of the object of trade, termination of the object of taxation) of an entrepreneur in the tax authority for the object of the type of business activity in respect of which the trade fee is established" (hereinafter - Form No. TS-1 ), “Notice of deregistration of an organization or individual entrepreneur as a payer of the sales tax in the tax authority for the object of the type of business activity in respect of which the sales tax is established "(hereinafter - Form No. TS-2)

Forms No. TS-1, No. TS-2 are filled in by hand in black or blue ink or using the appropriate software in one copy.

All sections and fields of forms No. TS-1, No. TS-2 are subject to mandatory completion, except for the cases established by this Procedure.

It is not allowed to correct errors with the help of a corrective or other similar means, double-sided printing of a document on paper, fastening sheets of documents, leading to damage to the paper.

Each indicator corresponds to one field, consisting of a certain number of familiarity. Each field contains only one indicator.

The exception is indicators, one of the values of which is the date.

There are three fields for the date: day, month and year, separated by a "." (dot).

An example of filling in the date: 07/01/2015.

Pages of form No. TS-1 have continuous numbering, starting from the first sheet. The indicator of the page number of the form No. TS-1 (“Page” field), which has three familiarity, is recorded in the field specified for numbering, from left to right, starting from the first (left) familiarity.

For example, for the first page - "001"; for the tenth page - "010".

Features of the handwritten method of filling out forms No. TS-1, No. TS-2:

1) filling in the fields with the values of textual, numerical, code indicators is carried out from left to right, starting from the first (left) familiarity;

2) filling in text fields is carried out in capital letters;

3) in the absence of data to fill in the indicator or incomplete filling of familiarity places, a dash is put. In this case, the dash is a straight line drawn in the middle of the unfilled familiar spaces.

When printing on the printer forms No. TS-1, No. TS-2, filled out using the appropriate software, the absence of framing of familiarity and dashes for unfilled familiarity is allowed, the location and size of the zones of indicator values should not change. Signs must be printed in Courier New font, 16-18 point height.

II. The procedure for filling out page 001 of forms No. TS-1, No. TS-2

In the fields "TIN" and "KPP" at the top of each page of forms No. TS-1, No. TS-2, the following are indicated:

Russian organization - taxpayer identification number (hereinafter - TIN) and registration reason code (hereinafter - KPP) assigned to it when registering with the tax authority at the location;

by a foreign organization - TIN and KPP assigned to a foreign organization at the place of business in the territory of a municipal district (urban district, federal city of Moscow, St. Petersburg or Sevastopol) through separate subdivision foreign organization;

individual entrepreneur - TIN assigned to him by the tax authority at the place of residence.

When filling in the TIN field, under which twelve character spaces are allocated, by a Russian or foreign organization, free familiarity spaces to the right of the TIN value cannot be filled in with additional characters (filled in with dashes).

In the field "Submitted to the tax authority (code)" of forms No. TS-1, No. TS-2, the code of the tax authority to which the Notice is submitted is indicated.
When specifying the type of form No. TS-1 in a field consisting of one familiarity, the corresponding figure is entered:

"1" - the occurrence of the object of taxation;

"2" - change in indicators of the object of trade;

"3" - termination of the object of taxation.

Sign "2" is affixed in the event of a change in the indicators of the object of trade or the detection of errors that lead to an incorrect calculation of the amount of the fee.

When changing the indicators of the object of trading (characteristic "2"), or the number of objects of taxation with the trading fee (characteristic "3"), the Notification shall indicate only those objects of taxation in respect of which the change (termination) has occurred.

In the event of the termination of all types of trading activities using the objects of trade, in respect of which a trading fee is established, form No. TS-2 is submitted.

In the field "Date of termination of business activities in respect of which a sales tax is established" of Form No. TS-2, the date of termination of the implementation by the payer of the sales tax of all types of activities in respect of which a sales tax is established is indicated.
In the field "Organization / individual entrepreneur" of forms No. TS-1, No. TS-2, when filling in the name of the organization, the full name of the organization is indicated, corresponding to the name indicated in its constituent documents.

Surname, name and patronymic (if any) of an individual entrepreneur are indicated in full.

In the field "OGRN" of forms No. TS-1, No. TS-2, the main state registration number of the organization (OGRN) is indicated.
In the field "OGRNIP" of forms No. TS-1, No. TS-2, the main government number individual entrepreneur (OGRNIP).
In a field consisting of three familiarity, the number of pages of the submitted form No. TS-1 is indicated. In the field “with attachment of supporting documents or their copies to” forms No. TS-1, No. TS-2, the number of sheets of the document (copy of the document) confirming the authority of the representative of the organization is indicated.
In the section "Reliability and completeness of the information specified in this message, I confirm" forms No. TS-1, No. TS-2:

1) when indicating the person confirming the accuracy and completeness of the information specified in the message, in the field consisting of one familiarity, the corresponding number is entered:

"1" - individual entrepreneur;

"2" - a representative of an individual entrepreneur;

"3" - the head of the organization;

"4" - a representative of the organization;

2) in the field “last name, first name, patronymic of the head of the organization or representative in full”, the last name, first name and patronymic (if any) (in full) of the head of the organization or representative confirming the accuracy and completeness of the information specified in forms No. TS-1, No. TS-2;

3) in the field "TIN" the TIN is indicated individual specified in subparagraph 2 of this paragraph, if he has a document confirming registration with a tax authority (Certificate of registration with a tax authority, marks in a citizen's passport Russian Federation), and using the TIN along with personal data;

4) in the "Contact phone number" field, the contact phone number is indicated by which you can contact the person confirming the accuracy and completeness of the information in the forms No. TS-1, No. TS-2 (indicating the telephone codes required to ensure telephone communication). The phone number is indicated without spaces and dashes;

5) in the field "E-mail" the address is indicated Email for the interaction of tax authorities with a person confirming the accuracy and completeness of the information specified in forms No. TS-1, No. TS-2, in electronic form;

6) in the place reserved for the signature, the signature of the person confirming the accuracy and completeness of the information specified in the forms No. TS-1, No. TS-2 is affixed;

7) in the "Date" field, the date of signing forms No. TS-1, No. TS-2 is indicated;

8) in the field "Name of the document confirming the authority of the representative", the name of the document confirming the authority of the representative is indicated.

The section “To be completed by an employee of the tax authority” of forms No. TS-1, No. TS-2 contains information about the code for the method of submitting forms No. TS-1, No. TS-2 (according to Appendix No. 1 to this Procedure), the number of pages of these forms, the number of sheets copies of the document attached to forms No. TS-1, No. TS-2, the date of its submission (receipt), registration number of forms No. TS-1, No. TS-2, surname and initials of the name and patronymic (if any) of the employee of the tax authority, who took the form No. TS-1 or No. TS-2, his signature.

III. The procedure for filling out the page "Information on the object of taxation of the sales tax" form No. TS-1

If Form No. TS-1 simultaneously indicates the occurrence (change, termination) of several objects of taxation with sales tax, a separate page containing information about the object of taxation with sales tax is filled in for each of them.
In field 1.1 "Date of occurrence (termination) of the object of taxation, changes in the indicators of the object of taxation" form No. TS-1 indicates the date of occurrence (termination) of the object of taxation, changes in the indicators of the object of taxation.
In field 1.2 "Code of the type of trading activity" of form No. TS-1, consisting of two familiarity spaces, the corresponding code is affixed in accordance with Appendix No. 2 to this Procedure.
In field 2.1 "OKTMO code" of form No. TS-1, the code is indicated municipality in which trading activities take place. OKTMO codes are contained in " All-Russian classifier territories of municipalities” OK 033-2013 (OKTMO). When filling in the indicator “OKTMO Code”, for which eleven character spaces are allocated, free character spaces to the right of the code value, if the OKTMO code has eight characters, cannot be filled in with additional characters (filled in with dashes).
In field 2.2 "Code of the object of trade" of form No. TS-1, consisting of two familiarity spaces, the corresponding code is indicated in accordance with Appendix No. 3 to this Procedure.
In field 2.3 "Name of the object of trade" form No. TS-1, the name of the object of trade, in which entrepreneurial activity is carried out, is indicated. In the absence of the name of the object of trade, this field is not filled.
When filling in field 2.4 "Address of the object of trade" form No. TS-1, the following are indicated: postal code, region code, district, city, settlement, street (avenue, lane, and so on), house number (possession), building number ), office number. The digital code of the region is indicated in accordance with the directory "Subjects of the Russian Federation" in accordance with Appendix No. 4 to this Procedure.
In field 2.5 "Reason for using the object of trade" form No. TS-1, consisting of one familiarity, the corresponding figure is entered:

"1" - property;

"2" - rent;

"3" is another reason.

In field 2.6 "Permission number for the placement of a non-stationary trade object" of Form No. TS-1, the number of the permit for the placement of a non-stationary trade object is indicated. In the absence of a permit number for the placement of a non-stationary trade facility, zeros are entered in all familiarity places of this field.
In field 2.7 "Cadastral number of the building" of form No. TS-1, the cadastral number of the building (building, structure) is indicated in the case of trading activities under the codes "01", "03" specified in Appendix No. 2 of this Procedure. This field is not filled in when carrying out trading activities using the object of trading, which has a cadastral number of the premises.
In field 2.8 "Cadastral number of the premises" of form No. TS-1, the cadastral number of the premises (if any) is indicated in the case of trading activities under the codes "01", "03" specified in Appendix No. 2 of this Procedure.
In field 2.9 "Cadastral number of the land plot (indicated in the case of carrying out activities to organize retail markets)" of Form No. TS-1, the cadastral number of the land plot is indicated on which entrepreneurial activities related to the organization of retail markets are carried out.
In field 2.10 "Square of the trading floor (retail market) of the trading facility (sq. M)" of Form No. TS-1, the area of the trading facility or the area of the retail market is indicated in respect of which the fee rate is applied.
In field 3.1 "The rate of the fee for the object, the implementation of trade (in rubles)" of form No. TS-1, the rate of the trade fee established by the regulatory legal acts of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter in calculation for the object of trade.
In field 3.2 “Charge rate set in sq. m (in rubles)" form No. TS-1 indicates the rate of trade duty established by the regulatory legal acts of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, based on the area of the object of trade.

If the regulatory legal acts of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) establish differentiated tax rates, then the specified sales tax rate is indicated by calculation by calculating the average sales tax rate.

For example, the regulatory legal act of the municipality establishes differentiated rates for 1 square meter of sales floor area in the amount of 1,200 rubles for each square meter of sales floor area not exceeding 50 square meters, and 50 rubles for each full (incomplete) square meter of sales floor area over 50 square meters. Trading activity is carried out through a store with a trading floor area
120 square meters. The calculation of the rate for 1 square meter is as follows: ((50 square meters * 1200 rubles) + ((120 square meters - 50 square meters) * 50 rubles)) / 120 square meters = 529.17 rubles.

In field 3.3 "The calculated amount of the fee for the quarter (in rubles)" of the form
No. TS-1 indicates the amount of the sales tax for each object of taxation of the sales tax as the product of the sales tax rate in relation to the corresponding type of business activity and the actual value of the physical characteristic of the corresponding object of trade.

If the regulatory legal acts of municipalities (the laws of the federal cities of Moscow, St. legal act.

In field 3.4 "Amount of benefits provided to the object of trade (in rubles)" of form No. TS-1, the amount of the benefit established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg or Sevastopol) is indicated. The value of field 3.4 cannot exceed the value of field 3.3 "The calculated amount of the fee for the quarter (in rubles)".
In field 3.5 "Tax benefit code" of form No. TS-1, the paragraph and subparagraph of the article of the regulatory legal act of the representative body of the municipality (the law of the federal cities of Moscow, St. of the indicated positions, four familiarity spaces are allocated, while filling in this part of the indicator is carried out from left to right, and if the corresponding attribute has less than four characters, free familiarity spaces to the left of the value are filled with zeros).

For example, if the corresponding benefit is established by subparagraph 1.1 of paragraph 2 of article 3 of a regulatory legal act, then the line indicates:

Field 3.6 “Amount of fee for the quarter (in rubles) (p. 3.3. - p. 3.4.)” of form No. TS-1 indicates the difference between the calculated amount of the trade fee for the quarter and the amount of the benefit provided to the object of trade.
33. The numerical values of the indicator of the amount of the trade fee are indicated in full rubles. Indicator values less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to the full ruble.

Application No. 1

to the Procedure for filling out forms

"Notice of registration
(introducing changes in indicators
object of trade,
termination of the object of taxation)
organization or individual
entrepreneur as a payer
sales tax in the tax authority
according to the object of implementation of the type
entrepreneurial activity,
in respect of which a sales tax is established,
"Notice of deregistration of the organization
or individual entrepreneur
as a sales tax payer
in the tax authority for the object of implementation of the type
entrepreneurial activity,
in respect of which a sales tax is established,

Codes that determine the method of submission of the Notice of registration (introduction of changes in the indicators of the object of trade, termination of the object of taxation) of an organization or individual entrepreneur as a payer of the trade fee with the tax authority for the object of the type of business activity in respect of which it is established
sales tax, Notifications on the deregistration of an organization or an individual entrepreneur as a payer of sales tax in the tax authority for the object of the type of business activity in respect of which the sales tax is established

	Name
	on paper (by mail)
	on paper (in person)
	on paper with duplication on removable media (personally)
	via telecommunication channels

	on paper with duplication on removable media (by mail)
	on paper using a barcode (in person)
	on paper using a barcode (by mail)

Application No. 2

to the Procedure for filling out forms

Codes for the type of trading activity

Code of the type of trading activity	Types of trading activities
	Trade through objects of a stationary trading network that do not have trading floors (with the exception of objects of a stationary trading network that do not have trading floors, which are gas stations)
	Trade through the objects of a non-stationary trading network
	Trade through the objects of a stationary trading network with trading floors
	Trade carried out by the issue of goods from a warehouse
	Activities for the organization of retail markets

Application No. 3

to the Procedure for filling out forms

Trade object codes

Application No. 4

to the Procedure for filling out forms

Directory "Subjects of the Russian Federation"

	Republic of Adygea (Adygea)
	Republic of Bashkortostan
	The Republic of Buryatia
	Altai Republic
	The Republic of Dagestan
	The Republic of Ingushetia
	Kabardino-Balkarian Republic
	Republic of Kalmykia
	Karachay-Cherkess Republic
	Republic of Karelia
	Komi Republic
	Mari El Republic
	The Republic of Mordovia
	The Republic of Sakha (Yakutia)
	Republic of North Ossetia - Alania
	Republic of Tatarstan (Tatarstan)
	Tyva Republic
	Udmurt republic
	The Republic of Khakassia
	Chechen Republic
	Chuvash Republic - Chuvashia
	Altai region
	Krasnodar region
	Krasnoyarsk region
	Primorsky Krai
	Stavropol region
	Khabarovsk region
	Amurskaya Oblast
	Arkhangelsk Region and Nenets Autonomous Area
	Astrakhan region
	Belgorod region
	Bryansk region
	Vladimir region
	Volgograd region
	Vologodskaya Oblast
	Voronezh region
	Ivanovo region
	Irkutsk region
	Kaliningrad region
	Kaluga region
	Kamchatka Krai
	Kemerovo region
	Kirov region
	Kostroma region
	Kurgan region
	Kursk region
	Leningrad region
	Lipetsk region
	Magadan Region
	Moscow region
	Murmansk region
	Nizhny Novgorod Region
	Novgorod region
	Novosibirsk region
	Omsk region
	Orenburg region
	Oryol Region
	Penza region
	Perm region
	Pskov region
	Rostov region
	Ryazan Oblast
	Samara Region
	Saratov region
	Sakhalin region
	Sverdlovsk region
	Smolensk region
	Tambov Region
	Tver region
	Tomsk region
	Tula region
	Tyumen region
	Ulyanovsk region
	Chelyabinsk region
	Zabaykalsky Krai
	Yaroslavl region
	Moscow city
	St. Petersburg
	Jewish Autonomous Region
	Khanty-Mansi Autonomous Okrug - Yugra
	Chukotka Autonomous Okrug
	Yamalo-Nenets Autonomous Okrug
	Republic of Crimea
	Sevastopol
	Other territories, including the city and the Baikonur Cosmodrome

Payers of the sales tax, upon termination of the activity in respect of which this fee is paid, are required to report changes to the tax office using a 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.

Deadlines and place for filing a notification in the form TS-2

At the beginning of the activity for which the payment of sales tax is required, the company informs the tax authority about the date of commencement of work. At the same time, the Federal Tax Service registers the company as a payer of sales 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 of submission of the TS-2 form is the branch where the company was registered at the beginning of the activity subject to the fee.

Notice must be submitted within five days following the end of trading. Days are to be counted as working days.

Any method of filing a notification paper is available to the payer:

Paper with personal presence in the tax office.
Paper, sent through the Post.
Electronic, sent through the TCS.

Rules for filling out the TS-2 form

The notice may be in handwritten or typewritten form.

If manual filling is used, then:

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

When typewritten, you should adhere to the courier new font, as well as the size in the range from 16 to 18. If the TC-2 form filled in this way is printed, then the margins and dashes in empty cells may be absent.

The notification form is located on one sheet, when applying, you must comply with the following requirements:

Do not print the text typed on the computer on both sides of one sheet;
Do not cross out incorrect data, do not paint over them with corrective means;
Enter only one value in a cell (number, letter, sign);
Assign a number to the completed sheet of the form in the format 001;

The procedure for filling out the notice TS-2

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

Field name	Filled information
TIN	Taxpayer number assigned to a legal entity (Russian or foreign) or an individual entrepreneur during registration with the tax office. The field consists of 12 cells. Individual entrepreneurs fill in all the cells when indicating their TIN. Organizations enter a number in the first 10 cells, the remaining two cells are crossed out.
checkpoint	This code is indicated only by organizations
tax code	4-digit code of the department of the Federal Tax Service where the notification is sent (where the notifier is registered as a payer of the fee from trading activities).
Name of legal entity / full name of individual entrepreneur	Either the full name of the company is entered, if the payer is an organization, or the full name, if the payer is an individual entrepreneur. The name is entered on the basis of the constituent documentation, the full name - on the basis of an certifying document, for example, a passport
OGRN	The field is filled only by Russian legal entities, foreign persons and individual entrepreneurs do not fill in the field.
OGRNIP	The field is filled only by IP.
date of	Day, month and year of completion of the activity subject to the fee - the last day of operation of the outlet, shop, etc.
Number of sheets	Number of sheets of attached documentation, if any. Such documentation is a power of attorney to represent interests, issued by the payer to the representative for filing a notification with the Federal Tax Service.
Reliability	In the field consisting of one cell, you need to indicate the digital code corresponding to the person submitting the notification: 1 - if the individual entrepreneur himself submits; 2 - if the submission is made through a representative of the individual entrepreneur, the full name of the authorized person is written below; 3 - if the filing is carried out by the director of the organization, acting without a power of attorney, the full name is written below; 4 - if the filing is carried out by a representative of a legal entity by proxy, his full name is written below. In the TIN field, the corresponding number of the person submitting the TS-2 form to the Federal Tax Service, if any, is written. Additionally, contact information is indicated - phone and e-mail. The signature is put by the person who actually submits the notification to the tax office. If this person acts under a power of attorney or other form transferring authority, then the details of this document must be indicated below. The original paper is attached to the notice.

Why do we need new forms TS-1 and TS-2?

The forms in question were issued by the Federal Tax Service in order to keep records of payers under a new payment obligation - the trade fee. Form TS-1 is used when registering an economic entity, TS-2 - when canceling the seller's registration.

An individual entrepreneur or legal entity that has ceased sales activities in the city where the sales tax (hereinafter referred to as the TS) is set - now it is Moscow - must, in order not to pay it unnecessarily, be deregistered with the Federal Tax Service by sending a notification there (clause 4 of Art. 416 of the Tax Code of the Russian Federation). But this can be done only if the activity is terminated for a period exceeding at least 1 quarter (clause 1, article 412 of the Tax Code of the Russian Federation).

If the Federal Tax Service finds out that this condition is not met (for example, it finds that the online cash register for commercial facility continues to punch checks even though its owner has been deregistered), it can charge a sales tax and oblige the seller to pay tax.

The form of notice of deregistration is TS-2. It is rented to the same division of the Federal Tax Service in which the business entity was initially registered. I.e:

Don't know your rights?

at the location of commercial real estate;
at the place of registration of the company or the place of residence of the individual entrepreneur.

Let us study in more detail the features of the application of the document in question.

Application of the TC-2 form: nuances

When preparing a notification in the TS-2 form, the payer should keep in mind that:

The form applies only if the taxpayer completely ceases to trading activity using objects of taxation. If we are talking about the termination of the use of only individual objects, then in order to notify the Federal Tax Service of this, form TS-1 is used, which indicates the sign "3" on the title page.
In the line "Date of termination of activities" of the TS-2 form, the date of termination of trading on the last of the active shopping facilities payer.

Samples for filling out the sales tax forms TS-1 and TS-2 are quite different. TC-1 provides a much larger list of information about commercial property. TC-2 is usually easier to fill out, but it is always useful to familiarize yourself with ready sample such a document. You can download it from our website using the link.

Form TS-2 is used to notify the Federal Tax Service of the termination of the use by the payer of all commercial property in the city where the sales tax is charged. If the use of only part of the objects is discontinued, then the tax authorities are notified of this using the TS-1 form.

Sales tax deregistration of the payer provides for a certain procedure, enshrined in the Tax Code of the Russian Federation. From our article you will learn about the procedure for deregistration with the Federal Tax Service of a company that is no longer a fee payer.

What is the procedure for deregistration of the trade tax payer

Deregistration of the payer of the trade duty (TC) is a procedure that can be carried out in 2 ways:

1. A firm that has the right to deregister under the CU may send a notification to the Federal Tax Service upon prescribed form- TS-2, approved by order of the Federal Tax Service of the Russian Federation dated June 22, 2015 No. ММВ-7-14/249. The sales tax withdrawal date will be as stated in this notice.

NOTE! A taxpayer who terminates a sales tax activity but fails to file a TS-2 notification is not relieved of the obligation to pay sales tax.

2. Deregistration under the TS can be carried out without the participation of the taxpayer - on the basis of information about the annulment of the act certifying the identification of the object of taxation of the TS by the authority that provided the Federal Tax Service with information about the relevant object. At the same time, upon deregistration with the Federal Tax Service as a payer of the TS, the company will receive a notification from the tax authorities. The Federal Tax Service sends a similar document to individual entrepreneurs and organizations that are deregistered under the TS by sending the tax authorities the TS-2 form.

All legal entities and individual entrepreneurs (in those cities of the Russian Federation where the corresponding fee has been introduced, and this is so far only Moscow) that sell through:

retail outlets that are not trading floors and not used at gas stations;
objects retail chains, classified as non-stationary;
objects of retail chains with the corresponding type of halls, classified as stationary.

How many times to pay the vehicle if a store stopped and resumed work in one quarter, read here .

The tax legislation of the Russian Federation also provides for the collection of TS from firms engaged in trade from warehouses and retail markets, but so far in practice this rule is not applied anywhere in Russia.

In turn, the right to deregister the sales tax is provided for firms that:

do not engage in retail trade (cease to engage in it);
work in the form of individual entrepreneurs on the patent taxation system (switched to PSN);
represent the agricultural industry and work according to the Unified Agricultural Tax.

At the same time, sellers who initially work as individual entrepreneurs on the PSN and farmers may not even be registered as payers of the TS.

Consider how the procedure for deregistration on the initiative trading company using the TS-2 notification is carried out in practice.

Notice of deregistration with the Federal Tax Service: details of filling out

The TS-2 form consists of a title page and is submitted in case of termination of all types of entrepreneurial activities using trade objects for which a trade fee is established. Despite the simplicity of the structure of the TS-2 form, there are a number of nuances associated with filling it out. Form TC-2 can be filled out by the taxpayer in 2 ways - ballpoint pen manually or on a computer. At the same time, all its fields must be filled in, unless otherwise provided in the regulatory legal acts. In the case when it is not necessary to enter data in any field (or there is none), dashes are put in the corresponding fields. When filling out the form on a computer, there is no need to put dashes, since the fields can be left blank.

You need to enter information in the TS-2 form by placing each character in a separate cell, starting from the very first on the left. Enter characters with a pen should be in capital block letters. When filling out the form on a PC, you must use Courier New font, size 16 or 18, in capital letters mode. The day, month and year, which indicate the date of the document, are separated by a dot. It is unacceptable to correct errors in the TC-2 form using a corrector.

What information is indicated in the form TS-2

The task of the taxpayer is to correctly reflect on the 1st page of the TS-2 form such information as:

TIN and KPP (for individual entrepreneurs - only TIN);
tax authority code;
the date of termination of the type of activity with the participation of an object subject to taxation of the Customs Union;
name of the legal entity or full name of the entrepreneur;
OGRN or OGRNIP;
if the TS-2 form is submitted to the Federal Tax Service not personally by the owner of the company or individual entrepreneur, but by proxy, it is indicated total amount sheets on which this power of attorney is issued;
the name of the document certifying the authority of the representative of the company or individual entrepreneur;
a code indicating the status of the person submitting the TS-2 form to the Federal Tax Service;
Full name of the head of the company, individual entrepreneur or their representatives, their TIN - if available;
phone number, email address of the person who submitted the TS-2 form to the Federal Tax Service.

The title page of the document also contains the date of completion and the signature of the person who submitted the TS-2 form to the tax authorities.

You can download the TC-2 form on our website.

Form TC 2 trade fee example of filling. Sales tax notices: Mandatory forms added

When to apply

When does deregistration occur?

Deregistration procedure

Filling out an application

Filing notice in 2017

Deadlines and place for filing a notification in the form TS-2

Rules for filling out the TS-2 form

The procedure for filling out the notice TS-2

Application of the TC-2 form: nuances

What is the procedure for deregistration of the trade tax payer

Notice of deregistration with the Federal Tax Service: details of filling out

What information is indicated in the form TS-2

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