Reporting deadlines and declaration form
Both private entrepreneurs and legal entities submit declarations under the simplified tax system. This only needs to be done once a year. Deadlines for submitting a declaration under the simplified tax system for 2021:
- Individual entrepreneurs must submit a declaration by April 30;
- companies must report to the Federal Tax Service by March 31.
The declaration under the simplified tax system includes a title page and three sections. But each company fills out its own set of sections. Companies and individual entrepreneurs with the object “income” fill out all sections of the declaration, except 1.2, 2.2. Section 2.1.2 is filled out by payers of the trade tax, section 3 - by recipients of targeted financing.
The “income minus expenses” object obliges the reporting entity to fill out the title page, sections 1.2, 2.2 and 3 (if there is targeted funding).
How to fill out the declaration is explained in detail by the Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/ [email protected] The declaration form under the simplified tax system for 2021 was also approved by the said order. The declaration form, which takes into account the new simplification rules, is currently being discussed. It will be used for reporting for 2021.
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Declaration under the simplified tax system for 2014, 2015
A tax return under the simplified tax system is a financial reporting document provided by taxpayers whose income is subject to the unified taxation system, in the manner and within the time limits provided for by the current legislation of the Russian Federation (Article 26.2 of the Tax Code). The declaration form is unified and can be changed in accordance with changes in legislation, which is fixed by the relevant order of the Federal Tax Service of Russia.
Thus, the tax return form for 2014 was approved by Order of the Federal Tax Service dated July 4, 2014 N ММВ-7-3/ “On approval of the tax return form for taxes paid in connection with the application of the simplified taxation system” and has a code according to the KND classifier 1152017. Features of the current one The form is that it provides separate sections for taxpayers with the object “income” and “income minus expenses”.
In general, the ONS declaration contains a title page, section 1 with two subsections, section 2 with subsections 2.1 and 2.2 and section 3. The first section contains information about the amount of tax, according to the taxpayer. In the second section, the tax is calculated based on the information provided by the business entity. The third section displays data on the intended use of property, work, services received as charity, as well as targeted income.
It should be noted that the simplified tax system is a special tax regime that combines income tax, VAT, property tax and personal income tax. The single tax is paid at rates of 6% and 15% and can be applied by taxpayers whose income for the reporting period did not exceed 60 million rubles, and the average number of employees is 100. At the same time, the residual value of fixed assets of companies should not exceed 100 million rubles. , and taxpayers operating under a partnership agreement can use the unified taxation system only at a rate of 15%.
The reporting period for submitting a declaration under the simplified tax system is a calendar year. The declaration can be drawn up by hand, or in electronic or printed form. The document should be submitted at the place of registration of the taxpayer in person, using postal services or an Internet resource. When filling out a document, you should remember that in order to compile it correctly, you should first enter the data in sections of the first and second sheets, and then start filling out the title page.
Organizations using the simplified tax system are required to submit a declaration for 2014 by March 31, 2015 inclusive, individual entrepreneurs by April 30. According to paragraphs. 1, 2 tbsp. 119 of the Tax Code of the Russian Federation provides for a fine for failure to submit a declaration to the tax authority in the amount of 5% of the amount of tax payable based on the declaration data for each month, starting from the day established for its submission, but not more than 30% and not less than 1000 rub. However, it should be noted that the amount of the fine for failure to submit a tax return within more than 180 days has not been established.
In what form is the declaration submitted under the simplified tax system?
The declaration under the simplified tax system is submitted on paper or electronically.
The easiest and most reliable way to submit a declaration is to send it electronically. But in this case, your company must be connected to the document flow with regulatory authorities.
If there is no agreement with a special operator, you can send the document by mail.
And another method that individual entrepreneurs most often use is a personal visit to the inspector. The tax return under the simplified tax system is submitted to the reporting office. As a sign of confirmation of acceptance of the declaration according to the simplified tax system, the inspector puts a mark on its acceptance and the date.
Declaration of simplified tax system 2021 new form
The updated declaration consists of three sections, as well as a title page. This sheet now contains lines that affect the reorganization of companies.
First section. If earlier this section consisted of one paragraph, now there are two:
- Section 1.1 is intended for such an object as “income”.
- Section 2.1 is intended for the “income minus expense” object. When filling out the new simplified tax system declaration form 2021, you should pay attention to the following nuances:
- There is no need to indicate BCC in sections. It is necessary to reflect the OKTMO code on the line with code 010. For line codes 030, 060 and 090, OKTMO code must be indicated if the enterprise has changed its location.
- In the first section, lines also appeared in which the amount of the advance payment is indicated to be reduced.
New items also appeared in the second section. Clause 2.1 is intended for such an object as “income”, and clause 2.1 for such an object as “income minus expenses”.
In this section, column number 102 has appeared. In it, it is necessary to indicate the characteristics of the taxpayer. If a company pays any income to citizens, then code “1” must be indicated; otherwise, code “2” must be indicated. Taxes, insurance premiums, and income and expenses must be reported for each quarter.
Section number 3 is a completely new section. Not all entrepreneurs need to fill it out, but only those who received funds as targeted income or as a result of charitable activities.
Once again about the new simplified tax system declaration for 2015
On April 10, 2021, the order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected] , approving a new declaration form under the simplified tax system. The same order abolished the declaration form for 2015, on which all organizations and most individual entrepreneurs had already reported (their declaration campaign ends later). What should those individual simplified entrepreneurs do who have not yet submitted their tax returns for 2015? What form should they use to submit the declaration?
The opinion of accounting experts is divided; for example, our colleagues from the Glavbukh magazine believe that from April 11 to May 4, 2021, individual entrepreneurs using the simplified tax system should report using a new declaration form. Indeed, there is Decree of the President of the Russian Federation dated May 23, 1996 No. 763, according to which normative legal acts of federal executive bodies, and therefore the Federal Tax Service of Russia, come into legal force after 10 days from the date of their publication in official sources.
At the same time, there is a requirement in Article 5 of the Tax Code of the Russian Federation, according to which acts of tax legislation come into force no earlier than a month from the date of publication and no earlier than the first day of the next tax period. Following this logic, the new declaration form for the simplified tax system should be used for 2021.
The Supreme Arbitration Court of the Russian Federation followed the same logic when, in decision dated July 28, 2011 No. VAS-8096/11, it took the side of the taxpayer. The court declared illegal the position of the Federal Tax Service on the entry into force of a new form of profit declaration before the start of the new tax period.
Indirect evidence that the declaration under the simplified tax system for 2015 before the end of the declaration campaign must be submitted in the form approved by Order No. ММВ-7-3 / [email protected] , is the fact that on the Federal Tax Service website in the reporting section According to the simplified tax system, the old form is posted. The tax service does not provide any other clarifying information.
Thus, we believe that individual entrepreneurs working on the simplified tax system will report according to the previous declaration form by May 4 of this year. You can find out exactly what form the declaration for 2015 will be accepted in from your Federal Tax Service. Below we place the form of the new declaration form for the simplified tax system in Excel format.
We supplement the news - by letter dated 04/12/2016 No. SD-4-3/ [email protected] the tax service confirmed that it is necessary to submit a simplified taxation system declaration using the new form for 2021. Quote: “the provisions of this order apply to tax returns submitted for the tax period, which, when applying the simplified taxation system, is recognized as the calendar year ending after 04/10/2016.”
At the same time, “tax authorities must ensure the acceptance from taxpayers of tax returns on taxes paid in connection with the application of the simplified taxation system for the tax period of 2015 in the forms and formats approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/ [ email protected] and Order No. ММВ-7-3/ [email protected] »
Thus, you can submit a declaration under the simplified tax system for 2015 in the period from April 11 to May 4, 2021, using both the old and the new form.
How to fill out a tax return for the simplified tax system for 2013
In the article Payment of individual entrepreneur tax on a simplified basis for 2013, we calculated the tax of an individual entrepreneur on the simplified tax system with the object of taxation being income, and today we will look at how to fill out a tax return for the simplified tax system for 2013 based on this data.
I would like to note that individual entrepreneurs without employees this year do not have to provide information on the average number of employees, so the only report that needs to be submitted is a tax return under the simplified taxation system.
The declaration form has not changed; it was approved by order of the Ministry of Finance of the Russian Federation dated June 22, 2009 No. 58n.
The deadline for submitting the declaration for individual entrepreneurs is April 30, 2014.
The declaration consists of three sheets and is filled out based on the ledger for accounting income and expenses. Also, starting from this year, only the declaration itself is submitted to the tax office; there is no need to attach a book of income and expenses.
On the title page you must indicate information about the individual entrepreneur. Please note that from January 1, 2014, instead of OKATO codes, the codes of the All-Russian Classifier of Municipal Territories - OKTMO, approved by Rosstandart order dated June 14, 2013 No. 159-st, are used.
Despite the fact that no changes have yet been made to the declaration under the simplified tax system, instead of the OKATO code, you need to indicate the OKTMO code (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3 / [email protected] ).
Next, we move on to sheet 3 (section 2 of the declaration, which is called “Calculation of the tax paid in connection with the application of the simplified taxation system”).
We will take the data for filling out the declaration from this article.
In line 201 we indicate the tax rate - 6%. On line 210 we write down the amount of income for the period - 3,500,000 rubles. We indicate the same amount on line 240.
In line 260 we write down the amount of tax, for this we multiply 3,500,000 by 6%. It turns out 210,000 rubles.
And in line 280 we indicate the amount of contributions that were paid for the year - 35,665 rubles. Since these are contributions of an individual entrepreneur paid for himself, the amount of tax can be reduced by the total amount of contributions.
Next, fill out sheet 2 (this is section 1 of the declaration). In this section, in line 001, you need to indicate the object of taxation - 1 (income). In line 010 we write the OKTMO code, and in line 020 we write the budget classification code (KBK).
Then in lines 030, 040 and 050 we indicate the amount of advance tax payments paid.
And on line 060 we calculate the amount that needs to be paid. To calculate it, from the amount on line 260 of section 2, subtract the amount from line 280 of section 2 and the amount from line 050 of section 1.
210,000 – 35,665 – 126,251 = 48,084 rubles.
After the declaration is completed, we submit it to the tax office.
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Reporting according to the simplified tax system declaration 2015
Regardless of the form of ownership, the main document on which individual entrepreneurs and LLCs that use the simplified taxation system (STS) report is the STS declaration.
The simplified tax system declaration is filled out on the basis of KUDiR (book of income and expenses).
Deadlines for submitting the simplified tax system declaration for 2015
The declaration under the simplified taxation system for 2015 must be submitted:
- For organizations (LLC) – until March 31, 2021;
- For entrepreneurs (IE) – until April 30, 2021.
A temporary difference in the deadlines for submission exists because an individual entrepreneur is an individual, and for individuals the deadline for submitting reports (not the simplified tax system, but for various taxes) is set until April 30.
Payment terms for the simplified tax system for 2015
As you probably know, payment of the simplified tax system is made in advance payments quarterly during 2015 (for 3 quarters).
After submitting the simplified tax system declaration for 2015, payment for the year must be made:
- For organizations – until March 31, 2021;
- For individual entrepreneurs – until April 30, 2021.
You probably noticed that the deadlines for submitting the simplified taxation system declaration and the payment deadline for it coincide.
There are situations when the last day for tax payment falls on a weekend. In this case, the tax payment deadline is extended until the first working day following the weekend.
