You must submit this form within 15 days after the end of the quarter in which you lost the right to the STS. Missing this deadline can lead to significant tax penalties and a forced transition to the General Taxation System (OSN) with retroactive VAT and profit tax calculations.
You can submit it in person at your local tax office (IFNS), via registered mail, or electronically through the FNS Taxpayer Portal . Form Checklist & Tips What to Include Header forma 26 2 2 skachat blank
You must specify which limit was breached (e.g., income, staff count). You must submit this form within 15 days
Your company's INN and KPP (Individual Entrepreneurs only need INN). The exact date your business exceeded the STS limits. Reason Code Form Checklist & Tips What to Include Header
You can download the latest official blank form (PDF or XML for electronic filing) from authoritative legal databases like ConsultantPlus . order of the federal tax service of the russian federation
The 15-day deadline is tight. If you don't realize you've crossed a limit until several weeks later, you are already in a "late filing" position, which can trigger immediate audits.
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