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
If you are looking for (KND 1150003), you are likely a business owner or accountant in Russia dealing with the Simplified Taxation System (STS/USN) . Unlike form 26.2-1, which is used to join the system, this specific form is a mandatory notification that you have lost the right to use it. forma 26 2 2 skachat blank
Below is a helpful review of the form, what to watch out for, and how to file it correctly. You can submit it in person at your
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. Below is a helpful review of the form,
Form 26.2-2 is officially titled the "Notification of Loss of the Right to Apply the Simplified Taxation System". It is not a voluntary choice; you must file it if your business exceeds the government's set limits (e.g., income thresholds, employee count, or residual value of fixed assets).
You must specify which limit was breached (e.g., income, staff count).
Attach documents that prove the breach, such as financial statements or payroll records.