How to calculate an advance payment according to the simplified tax system? This question is of interest to all taxpayers who use the simplified taxation system on a quarterly basis. This article will discuss all issues related to the calculation and payment of this payment.
What is an advance payment under the simplified tax system and when does it need to be paid?
The tax period according to the simplified tax system is a year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, for timely financing of state expenses, it is advisable to ensure a more uniform flow of funds into the budget. Therefore, the Tax Code of the Russian Federation for taxes with an annual period provides for the mandatory payment of advance payments (hereinafter referred to as AP) during the year. This procedure is also established under the simplified tax system. In this case, payment of the AP is provided every quarter, no later than the 25th day of the month following the reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). It is necessary to determine how to calculate advance payments under the simplified tax system in each specific case, guided by the characteristics of the taxable object (income 6% or profit 15%) chosen by the taxpayer when switching to this special regime.
Advance payments under the simplified tax system “income minus expenses”
where B is the base, and D and R are income and expenses for the reporting period, respectively.
Then you need to determine the estimated amount of advance payments according to the simplified tax system - income minus expenses (APr), corresponding to the tax base:
APr = B − C,
where C is the tax rate.
On a general basis, the rate for a given taxable object can range from 5% to 15%, depending on the decision of local authorities (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).
In the Republic of Crimea and the city of Sevastopol, the rate can be reduced to 3% in the period 2017-2021 (clause 3 of article 346.20 of the Tax Code of the Russian Federation).
In addition, until 2020, individual entrepreneurs enjoy so-called tax holidays. In those regions of the Russian Federation where they have been introduced (as of today, almost everywhere), a newly registered individual entrepreneur can apply a 0% rate for 2 years. (clause 4 of article 346.20 of the Tax Code of the Russian Federation). This benefit can only be applied if the individual entrepreneur carries out production, social or scientific activities or provides household services to the population.
If the amount of the AP is determined for the first 3 months of the year, then the amount payable is equal to the calculated one:
If we are talking about an AP for six or nine months, then to determine the amount payable, you need to subtract the advance amounts transferred for previous periods from the estimated payment.
APu = APr − APpr,
where APPR is the amount of advances paid for 3 and 6 months.
Let's give an example of how advances are calculated under the simplified tax system - income minus expenses.
Example
Start LLC in 2017 works on the simplified tax system with the object “income minus expenses”.
For 9 months of 2017, his income amounted to 800,000 rubles, expenses - 600,000 rubles.
The rate for the object “income minus expenses” in the region where Start LLC is registered is set at 15%.
The company paid AP for 3 months in the amount of 8,000 rubles. and for 6 months - in the amount of 10,000 rubles. Let us determine the amount of AP LLC “Start” due for payment for 9 months.
Tax base B = 800,000 rub. − 600,000 rub. = 200,000 rub.
Estimated amount of Apr = 200,000 rub. × 15% = 30,000 rub.
Amount to be paid:
APu = 30,000 rub. − 8000 rub. − 10,000 rub. = 12,000 rub.
Advance payments under the simplified tax system “income”
In order to calculate advance payments under the simplified tax system - income, you first need to determine the tax base. For a given object of taxation, it is equal to the amount of income of the taxpayer, determined taking into account the requirements of Art. 346.15 and 346.17 Tax Code of the Russian Federation:
Then the AP amount is determined for a given tax base:
Apr = B × C,
Apr - estimated amount of advance payment;
C is the tax rate.
For the object “income”, the tax rate can range from 1% to 6%, depending on the decision of the legislative bodies of a particular region (clause 1 of Article 346.20 of the Tax Code of the Russian Federation).
In addition, for first-time registered individual entrepreneurs there are tax holidays until 2020. During the holidays, these entrepreneurs working in the production, social or scientific spheres or providing household services to the population can use a 0% rate for two years.
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- Contributions for compulsory insurance. In this case, both payments for employees and fixed contributions for oneself are taken into account for individual entrepreneurs who do not have employees.
- Payment of sick leave benefits at the expense of the employer.
- Insurance premiums under contracts concluded in favor of employees in the event of their disability.
- Trade fee paid.
IMPORTANT! Using the costs specified in paragraphs. 1-3, the amount of AP under the simplified tax system can be reduced by no more than 50%. If a trading fee is deducted, there is no such limitation. Also an exception are individual entrepreneurs who do not make payments to individuals and pay contributions for themselves. These contributions also reduce the amount of the AP in full.
Formula and example of calculating an advance payment using the simplified tax system of 6%
To determine the amount of AP to be paid, you need to subtract the above expenses and the AP amounts for the previous period (periods) from the calculated amount.
APu = APr − V − APpr,
where B is the sum of all deductions.
Example
Individual entrepreneur Ivanov I.I., working in Moscow, has switched to the simplified tax system, the “income” object, since 2017.
For 9 months of 2017, his income amounted to 4 million rubles.
The rate for the “income” object in Moscow is set at 6%.
The amounts of contributions for compulsory insurance for 9 months amounted to 150,000 rubles, in addition, Ivanov I.I. paid a trade fee in the amount of 80,000 rubles.
Ivanov I.I. paid AP for 3 months in the amount of 10,000 rubles. and for 6 months in the amount of 12,000 rubles. Let us determine the amount of the entrepreneur's AP due for payment for 9 months.
Tax base B = 4 million rubles.
Estimated advance amount Ap = 4 million rubles. × 6% = 240,000 rub.
Deductions B = 240,000 rub. × 0.5 + 80,000 rub. = 200,000 rub.
Since the amount of insurance premiums paid (150,000 rubles) amounted to more than 50% of the calculated amount of the accident, only 120,000 rubles are accepted for deduction for this type of expense. (RUB 240,000 × 0.5).
Amount to be paid:
APu = 240,000 rub. − 200,000 rub. − 10,000 rub. − 12,000 rub. = 18,000 rub.
Is an advance an income under the simplified tax system, and the return of an advance an expense?
One of the significant features that distinguishes the simplified tax system from the conventional taxation system is the recognition of income using the cash method, that is, upon receipt of money into the taxpayer’s account or cash register.
In this regard, the question often arises whether an advance is income under the simplified tax system.
On the one hand, advance payment is not directly mentioned in Art. 346.15 and 346.17 of the Tax Code of the Russian Federation, dedicated to the recognition of income under the simplified tax system. In paragraph 1 of Art. 346.17 the wording “Receipt of funds” was used. On the other hand, an advance payment - unlike, for example, a deposit - is not mentioned in the list of income not included in the tax base under the cash method (Article 251 of the Tax Code of the Russian Federation). In addition, the advance is exactly the same cash flow as the subsequent payment.
The position of the regulatory authorities is as follows: advances under the simplified tax system form the basis of the tax (reporting) period in which they were received. It is reflected, for example, in the letter of the Ministry of Finance of the Russian Federation dated July 6, 2012 No. 03-11-11/204.
As for the return of advances, in paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation states that the return of an advance under the simplified tax system - income minus expenses reduces the base of the tax (reporting) period in which it was made.
Thus, to avoid disputes with tax authorities and litigation, it is better to include advances in the tax base for the period in which they are received.
The procedure for calculating penalties for advances under the simplified tax system if the advance payment is paid less than necessary
Let's say the taxpayer decides not to calculate tax on the advance payment received or simply erroneously determined the tax base. What to do if the advance payment under the simplified tax system is paid less , what is necessary? What consequences does this pose to the taxpayer?
First of all, immediately after identifying an error, you need to pay the required amount of tax to the budget.
The Tax Code of the Russian Federation provides for two types of financial sanctions for violation of tax payment deadlines - fines and penalties. Since the imposition of a fine is provided for non-payment of tax (clause 1 of Article 122 of the Tax Code of the Russian Federation), no fine is charged for late payment of advance payments.
As for penalties, their accrual for late payment of tax advances to the budget is provided for by the code (clause 3 of Article 58 of the Tax Code of the Russian Federation).
The procedure for calculating penalties for advances under the simplified tax system (as for any other tax) is given in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation. The amount of penalties for individuals is calculated as a percentage of the unpaid amount, equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation, for each calendar day of delay.
For legal entities, penalties for delays of up to 30 days are accrued at a rate similar to the rate for individuals. Changes made by sub. "b" art. 1 and paragraph 9 of Art. 13 of the Law “On Amendments...” dated November 30, 2016 No. 401-FZ, from October 1, 2017, establish a different procedure for calculating penalties for legal entities, starting from the 31st day of delay: the penalty rate is doubled - to 1/150 of the refinancing rate of the Central Bank of the Russian Federation in a day.
An example of calculating penalties according to the simplified tax system
LLC "Finish" works on the simplified tax system, the object "income". At the end of 6 months of 2017, the company did not recognize advances received in the amount of RUB 900,000 as income. and did not charge tax. Then the error was corrected and the missing amount of AP was transferred to the budget on September 14, 2017. The rate for the “income” object in the region where the enterprise is registered is set at 5%. Let's calculate the amount of penalties that Finish LLC must pay.
The period for which penalties are accrued begins from the day following the established day for payment of the tax (clause 3 of Article 75 of the Tax Code of the Russian Federation) and ends on the day preceding the day of the actual transfer of the tax to the budget (letter of the Ministry of Finance dated July 5, 2016 No. 03-02- 07/39318).
In this case, this is the period from July 26, 2017 to September 13, 2017, its duration is 50 calendar days. During this period, the refinancing rate of the Central Bank of the Russian Federation was in force in the amount of 9% per annum.
The amount of late paid AP will be:
APN = 900,000 rub. × 5% = 45,000 rub.
Amount of penalty for 50 days of delay:
P1 = 45,000 rub. × (9% / 300) × 50 days = 675 rub.
The penalty rate is 1/150 of the Central Bank refinancing rate, starting from the 31st day of delay, in this case is not applicable, since the arrears were paid before 10/01/2017.
An advance payment to the tax office according to the simplified tax system must be made once a quarter, no later than the 25th day of the month following the reporting period. These payments are calculated on a cumulative basis from the beginning of the year, with amounts paid for previous periods being deducted.
The simplified tax system is one of the most cost-effective tax regimes available for use by both individuals (individuals) and legal entities. The main advantage of this system is the replacement of the “triad” of taxes with one – a single one. Advance payments under the simplified tax system are paid at the end of each reporting period, tax - at the end of the year.
What are advance payments of the simplified tax system
During the year, entrepreneurs and companies using the simplified tax system (USNO, simplified tax system) must make 4 payments:
- 3 advance payments, based on the results of each reporting period.
- Tax calculated at the end of the year, taking into account previously paid advances.
The reporting period according to the simplified tax system is considered to be 1 quarter, half a year and 9 months. The tax period is a calendar year.
Advance payment- this is the amount calculated for each reporting period on an accrual basis from the beginning of the year, paid to the budget quarterly.
Payment deadlines
The simplified advance must be paid no later than 25 days from the end of the reporting period.
Table No. 1. Dates for payment of advances on the simplified tax system
At the end of the year you must pay tax:
- IP – until April 30 the year following the reporting year
- Companies – until March 31 the year following the reporting year.
If the due date for payment of an advance payment or tax falls on a weekend or holiday, it is postponed to the first working day.
Reduction of advances by the amount of contributions
Simplified advances can be reduced by insurance premiums paid for yourself and your employees. Fixed contributions also include transfers in the amount of 1% if income exceeds RUB 300,000.
simplified tax system – 6%
Individual entrepreneurs and companies using the 6% simplified tax system can reduce advance payments by insurance premiums paid in a given quarter, both for themselves and for their employees.
If the simplifier does not have hired employees, he can reduce the advance payment due by the entire amount of insurance premiums, down to zero.
The profit of IP Morozov for the 1st quarter of 2017 amounted to 88,000 rubles. In the same quarter, the entrepreneur paid contributions for his own pension and health insurance in the amount of 5,500 rubles. He has no employees
The amount of advance payment to the budget, taking into account contributions, will be 0 rubles, since insurance premiums exceed the amount calculated for payment:
(118,000 x 6%) – 5,500 rub.
If the simplifier has employees, then the advance (tax) can be reduced by no more than 50%.
The profit of IP Trofimov in the 1st quarter amounted to 72,000 rubles. In the same period, he paid insurance premiums for himself in the amount of 6,250 rubles. and your employee in the amount of 10,020 rubles.
The tax payable excluding contributions will be 4,320 rubles. Since insurance premiums exceed the amount of the advance payment, it can only be reduced by half:
4,320: 2 = 2,160 rub.
It should be noted that the advance can only be reduced by contributions paid in the same quarter or for earlier periods.
Read also: Tax on dividends of legal entities and individuals in 2019
Individual entrepreneur Belsky paid insurance premiums in April 2017. He will be able to take these contributions into account only when calculating the advance for the six months and subsequent periods.
If the employee was hired in the middle of the year, then the advance payment with a limit of 50% is calculated until the end of the year, even if the employee was fired in the next quarter.
IP Seleznev hired 1 employee in the 1st quarter, who was fired in the 2nd quarter. Starting from the 1st quarter and until the end of the year, Seleznev will have to calculate advances and tax according to the simplified tax system, taking into account the limit of 50%.
simplified taxation system – 15%
The procedure for reducing advances and taxes on the “income minus expenses” object is somewhat different than on the “income” object.
When calculating an advance on an object “income minus expenses”, the amount of paid insurance premiums is included in expenses and reduces not the advance itself, but the tax base for it.
Individual entrepreneur Belov made a profit of 800,000 rubles in the 1st quarter, expenses for this period amounted to 690,000 rubles. Also, in January, Belov paid contributions for his own insurance in the amount of 10,000 rubles.
When calculating the advance, he must include the amount of contributions paid as expenses. Thus, Belov’s expenses will amount to 700,000 rubles. (690,000 + 10,000). The advance payment will be equal to 15,000 rubles.
(800,000 – 700,000) x 15%
Expenses include the entire amount of insurance premiums paid, both for yourself and for employees, without a limit of 50%.
The expenses for the “income minus expenses” object can also include the amount of losses from previous periods and the difference between the minimum tax paid last year and the tax calculated in the general manner for the same period.
Calculation of an advance payment on the simplified tax system “income”
The advance payment on the “income” object is calculated by the simplified formula:
(Income x 6%) – insurance premiums – advances paid previously
Please note that the rate under the simplified tax system “income” can be reduced by regional authorities to 1%.
Calculation example
Organizations and merchants operating on the simplified taxation system (STS) are required to make certain contributions to the budget within the framework of this system throughout the year. In this case, the exact amount of payments depends on the selected tax object. In our article we will look at how calculate the advance payment according to the simplified tax system.
Object “Income minus expenses”
First you need to determine the specific size (amount) of accrued advance payments according to the simplified tax system during the year, and then the final tax. This helps to fill out the simplified declaration correctly and quickly.
The calculation of each advance payment - for the 1st quarter, half a year, 9 months - is generally carried out according to the following scheme:
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Here's what it looks like in the declaration:
The results of the calculations are given in the corresponding lines of Section 2.2 of the declaration. Moreover, under each of them there is a hint: which simple mathematical manipulations need to be carried out and with the indicators of which rows. It's almost impossible to get confused.
At the second stage, the amounts required to be transferred to the budget at the end of the reporting periods and the year as a whole are determined. They are already included in Section 1.2 of the declaration.
To calculate the amount of the advance payment payable in a given reporting period, you should: subtract the amount of the advance for the previous period from the amount for this period.
Note: the amount of the advance payment for the 1st quarter does not need to be reduced by anything, since there were no advance payments.
Object "Revenue"
Calculation of advance payments only from income for the 1st quarter, half a year and 9 months is done as follows:
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More specific instructions about how to calculate an advance payment according to the simplified tax system for the object “income” can always be found under the lines of Section 2.1.1 of the declaration.
Keep in mind that advances and taxes that should be transferred to the budget reduce not only the amounts of advance payments themselves that were accrued in previous reporting periods, but also:
- insurance premiums (including for a merchant for himself);
- benefits for temporary illness;
- contributions under voluntary personal insurance contracts.
There is a feature: when the listed amounts of benefits and contributions are paid by organizations or individual entrepreneurs with employees, the reduction of the advance/tax on the amount of the contribution/benefits as a whole cannot be more than 1/2 of the advance amount.
In the second situation - when the individual entrepreneur does not have staff - it is allowed to reduce advances by the entire amount of contributions that he made “for himself”. Of course, disability benefits and deductions under insurance contracts do not affect the advance amount at all.
There is a fourth option - this is the trading fee that was paid within this reporting period. Thanks to it, all tax payers will have their advance payment under the simplified tax system reduced by its entire amount.
Note: When reducing the advance payment, only the amounts actually deducted are taken into account. That is, it can only be reduced after the fact.
Results for reporting periods are calculated using the following formula:
- ADVANCE report– the amount of the advance payment for a given reporting period;
- (CONTRIBUTIONS + BENEFITS)– the amount that reduces the advance payment for a given reporting period;
- ADVANCE passed– the total amount of the advance payment based on the results of the previous reporting period (except for the 1st quarter).
More precise instructions regarding the calculations made can be found on the pages of Section 1.1 of the simplified tax system declaration.
When to transfer to the budget
In law deadline for payment of advance payments according to the simplified tax system– until the 25th day inclusive of the month following the reporting period. Thus, the transfer should occur in accordance with the following schedule:
KBK for making payments
For example, for an object STS “income” KBK advance payment next:
182 1 05 01011 01 1000 110.
If the object is “income minus expenses”, then BCC:
182 1 05 01021 01 1000 110.
If you don't make an advance
Important, that fine for failure to pay an advance payment under the simplified tax system is not provided for by the Tax Code of the Russian Federation at all. Instead, they will only “drip” penalties.
One more thing. If at the end of the year the amount of the final tax amount under the simplified tax system is less than all accruals of advance payments, then penalties for overdue advances are subject to recalculation and reduction.
The article will help you correctly calculate the advance payment using a simplified system. The simplified tax system is the most popular and convenient taxation system; it is used by many organizations and individual entrepreneurs. According to the law, tax calculations are submitted to the tax office once a year. And therefore, many taxpayers forget the procedure for calculating tax and making advance payments, because they think that since we submit the declaration once a year, then advance payments do not need to be calculated and paid.
Sometimes, if the amount of the simplified tax is small, then some taxpayers do not pay tax on the simplified tax system on income because they consider the calculation process to be long and difficult. But this is not so, below we will show with simple typical examples how to calculate the income tax of the simplified tax system.
We would like to note that violation of deadlines for payment of penalties. So, the article will show the rules for calculating and paying advance payments and annual income tax under the simplified tax system.
Dedicated to a simplified taxation system.
Reporting periods for payers of the simplified tax system are the first quarter, six months and 9 months of the calendar year, tax periods are the calendar year.
The advance payment according to the simplified tax system must be transferred to the budget no later than 25th of the month which follows quarter(). During the year, taxpayers, if they have income from operating activities, must pay three advance payments:
- for the first quarter – until April 25 inclusive;
- for half a year – until July 25 inclusive;
- 9 months in advance – until October 25 inclusive.
At the end of the year, the simplified tax system is paid minus previously paid advance payments. The tax is calculated on an accrual basis. The deadline for paying the annual tax corresponds to the deadline for submitting a declaration under the simplified tax system:
- organizations - no later than March 31,
- IP - no later April 30.
Advance payments and tax according to the simplified tax system are transferred in full rubles without kopecks.
Example of simplified tax calculation
The tax according to the simplified tax system for the year amounted to 200,000 rubles. In the first quarter there was no income, advances were not paid. For six months, the advance amounted to 30,000 rubles, for 9 months – 40,000 rubles. At the end of the year, you need to pay 130,000 rubles (200,000 – 30,000 – 40,000).
KBK for payment of simplified tax simplified tax system
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CALCULATION of advance payment according to the simplified tax system and insurance premiums for ENTREPRENEURS with and without employees
During the year, insurance premiums in a fixed amount can be transferred to the budget either in full at once, or gradually in several payments. At the same time, you can reduce the single tax (advance payment) only for the amount of contributions paid in the period for which the tax is calculated (advance payment). This is stated in the letters of the Ministry of Finance dated 09/04/2013 No. 03-11-11/36393, dated 08/23/2013 No. 03-11-09/34637, dated 04/03/2013 No. 03-11-11/135, Federal Tax Service dated 02/25/2013 No. ED-3-3/643.
For additional contributions (1%) from income over 300,000 rubles. it is also possible to reduce the single tax. The procedure is the same as for the main ones - the tax can be reduced in those reporting periods when contributions were actually transferred to the budget. The same clarifications are in letters of the Ministry of Finance dated March 22, 2016 No. 03-11-11/15822 and dated May 26, 2014 No. 03-11-11/24969.
If an entrepreneur ceases activity, deduct only those contributions that the individual entrepreneur paid before the date of exclusion from the Unified State Register of Individual Entrepreneurs. This is the day when the tax inspector registered the fact of termination of the entrepreneur’s activities in the Unified State Register of Entrepreneurs.
For example, if an entrepreneur was excluded from the Unified State Register of Individual Entrepreneurs on May 26, and he paid insurance premiums on May 27, they cannot be taken into account.
Note: Letter of the Ministry of Finance dated August 27, 2015 No. 03-11-11/49540.
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Advance tax, Object of taxation according to the simplified tax system - income
Tax rate: 6%. Tax base: income listed in.
How to reduce the amount of tax simplified tax system - income
“Simplers” can reduce the amount of tax on the grounds listed in.
Following the law, the simplified tax can be reduced by:
- insurance contributions for compulsory pension insurance;
- insurance premiums for compulsory health insurance;
- insurance contributions for compulsory social insurance against accidents at work and occupational diseases;
- insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- expenses for sick leave at the expense of the employer (except for industrial accidents and occupational diseases). The days paid by the insured in the cases listed in the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” are taken into account;
- payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases).
Organizations and individual entrepreneurs with employees can reduce the amount of tax under the simplified tax system by no more than 50% on the above grounds.
Individual entrepreneurs without employees who do not make payments and other remuneration to individuals have the right to reduce the amount of tax on fixed insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in full. But only if these contributions are transferred to the specified funds. If the tax amount at the end of the year is less than the transferred contributions, there is no need to pay tax to the budget.
If an individual entrepreneur without employees transferred the entire amount of fixed insurance payments for the current year in the first quarter, the advance payment for the simplified tax system for the first quarter can be reduced by the entire amount of contributions. If the tax turns out to be lower than the fixed payment, then you can use the “deduction” in the next reporting period (when calculating the tax for six months, 9 months, or a year).
Advice for individual entrepreneurs
It is more convenient and profitable to pay fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund quarterly in order to reduce the advance payment of the simplified tax system.
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FORMULA for calculating tax and advance payment of the simplified tax system Income
It is necessary to multiply the income of the simplified tax system by 6% minus insurance premiums and / or fixed payments of individual entrepreneurs minus previously paid advance payments. The procedure for determining income is explained in.
An example of tax calculation for the simplified tax system.
In the first quarter of 2015, an individual entrepreneur transferred fixed contributions for himself the entire annual amount at once in the amount of 22,261.38 rubles. Let's consider the calculation of advance payments.
| Period | Income (cumulative total) | Tax excluding advance payments | Tax payable |
|---|---|---|---|
| I quarter | 300 000 | 18,000 (300,000 x 6%) | 0
Note: (since contributions exceeded tax, 18,000 |
| I half of the year | 400 000 | 24,000 (400,000 x 6%) | 1739
(24 000 – 22 261) |
| 9 months | 400 000 | 24,000 (400,000 x 6%) | 0
(24 000 – 22 261 – 1739). Note: Since the amount of income has not changed, and an advance payment was made for the six months, there is no need to transfer anything to the budget for 9 months. |
| Year | 500 000 | 30,000 (500,000 x 6%) | 6 000
(30 000 – 22 261 – 1739) |
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Calculation of ADVANCE, Object of taxation - income minus expenses
How to reduce the tax base for insurance premiums
To reduce your tax base, keep all documents that. In addition, expenses must be economically justified and paid (). Only those expenses that are named in Art. 346.16 Tax Code of the Russian Federation.
You can reduce the tax base by the amount of loss received based on the results of previous tax periods ().
Attention! . When paying advance payments later than the established deadlines in the manner prescribed (letter of the Ministry of Finance of the Russian Federation dated February 24, 2015 No. 03-11-06/2/9012).
Basic rules for paying a single tax in a simplified form: rates, terms, periods
Object of taxation
Reporting periods:
- I quarter;
- half year;
- nine month
Note: Art. 346.19 Tax Code of the Russian Federation
Tax and advance payments
Advance payments are paid no later than the 25th day of the first month following the expired reporting period.
Tax at the end of the tax period is paid by:
- organizations - no later than March 31 of the year following the expired tax period;
- individual entrepreneurs - no later than April 30 of the year following the expired tax period
Note: Art. 346.21 Tax Code of the Russian Federation
Minimum tax (if the object of taxation is the difference between income and expenses)
If the amount of the single tax is less than 1 percent of the income received, a minimum tax must be paid to the budget. The amount of the minimum tax is determined by the formula:
Minimum tax= Income received during the tax period × 1%
Note: Clause 6 art. 346.18 Tax Code of the Russian Federation
Tax reporting
Organizations submit declarations no later than March 31 of the year following the expired tax period.
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How to fill out a declaration under the simplified tax system? How to calculate a single tax at a rate of 6% on income (USN-6). Calculation of advance payments. Program for calculating the single tax USN-6 in Excel format.
