What services and programs will help you prepare a declaration under the simplified tax system?
In the age of universal computerization, the number of taxpayers filing paper returns manually is rapidly approaching zero.
Simplified people also wonder whether it is possible to automatically fill out a declaration using the simplified tax system? Modern services and accounting programs actually allow you to instantly calculate taxes based on the initial data entered by taxpayers and immediately automatically generate a finished declaration.
The Federal Tax Service website has two free services with which you can fill out a declaration under the simplified tax system online:
On commercial websites you can also find automated assistants that allow you to fill out a free declaration under the simplified tax system 2020 - web applications that allow you to automatically fill out a report based on taxpayer data. Some of them make it possible not only to receive a completed declaration, but also to see line-by-line calculations and explanations, the correctness of which is easy to check.
We talk about various services that can make our lives easier in the following materials:
- “The new service of the Central Bank will help you fill out payment slips”;
- “Overview of programs and services for online accounting”;
- “New in the services of the Federal Tax Service.”
Declaration form and submission deadlines
The figure below shows the minimum set of necessary information about the current declaration form under the simplified tax system and the deadlines for reporting dates for individual entrepreneurs and companies:
The above deadlines for submitting a declaration under the simplified tax system must be observed by those taxpayers who continue to apply the simplified taxation system as usual. For those companies and individual entrepreneurs that have lost the right to use this special regime, the deadline for filing a declaration is different (clauses 2 and 3 of Article 346.23 of the Tax Code of the Russian Federation).
Since 2021, increased limits of the simplified tax system have been introduced, at which increased tax rates are applied, allowing taxpayers to continue to apply the simplified tax system when exceeding standard limits.
ConsultantPlus experts spoke in more detail about the innovations. Get free demo access to K+ and go to the Ready Solution to find out all the details of the changes.
What is an income tax return?
A tax return is a document that states the profits and losses of an individual. An individual is subject to income tax on any profit received annually. The document drawn up annually has the form 3-NDFL, and is sent to the inspectorate at the place of residence if it is necessary to pay or return income tax .
It is paid to the state after the inspectorate has calculated the required amount of money.
There is another reason for filing a return - receiving a tax deduction . The object of taxation may be different. So, after purchasing an apartment, spending on treatment or training, the state undertakes to return part of the money spent in the form of a tax refund. The amount spent is deducted from the income received for the year, and part of the tax paid is returned.
How many declaration sheets to fill out?
The declaration under the simplified tax system consists of a title page and six sections. However, all sections are not required to be included in the declaration. Simplified people with the base “income” and “income minus expenses” fill out their own set of sections (see in the figure):
But this composition of the declaration is not final. If a simplifier with the “income” base is not a payer of the trade tax, he does not include section 2.1.2 in the declaration. The same rule applies to section 3 - it is filled out and submitted as part of the declaration by simplified taxation tax payers who have received targeted funding, targeted revenues and other funds specified in paragraphs. 1 and 2 tbsp. 251 of the Tax Code of the Russian Federation (clause 9.1 of the Procedure for filling out a declaration under the simplified tax system, approved by order No. ММВ-7-3/ [email protected] ). Other simplifications do not include this section in the declaration under the simplified tax system.
The Federal Tax Service plans to change the form of the declaration under the simplified tax system. She submitted the corresponding draft for public discussion.
Read about the planned innovations in the review from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
Tax return of an individual entrepreneur
Types of individual entrepreneur declarations
- the UTII declaration is submitted quarterly;
- tax return of individual entrepreneur USN;
- excise tax declaration;
- zero declaration is a common form of reporting when doing business;
- land tax declaration;
- transport tax declaration.
The legislation of the Russian Federation provides for the possibility of providing updated declarations with corrected information. Typically, the entrepreneur submits corrections on his own initiative. If the tax authorities determine that there are inaccuracies, an updated form will be provided upon request.
Educational information about the balance sheet is available here:
Learn how to correctly draw up an act of acceptance and transfer of material assets.
Design requirements: 5 basic rules
We list 5 mandatory rules for completing a declaration under the simplified tax system (clauses 2.1─2.6 of the Procedure for filling out a declaration under the simplified tax system, approved by order No. ММВ-7-3/ [email protected] ):
- Rule for reflecting cost indicators.
All cost indicators must be entered in the declaration in full rubles: values less than 50 kopecks are discarded, and 50 or more kopecks are rounded up to the full ruble.
- Page numbering rule.
All pages of the declaration must have continuous numbering starting from the title page. Number format: “001”, “002” ... “010”. A special field of three characters is provided for entering the page number.
- Rules for preparing a paper declaration.
For declarations filled out manually, special requirements apply:
- It is permissible to fill out the declaration information only in blue, purple or black ink;
- it is unacceptable to correct errors using a correction tool;
- double-sided printing of the declaration and binding of its sheets, leading to damage to the paper medium, are prohibited.
- Rule for filling in the fields.
For different types of information it is necessary to use different formats:
- The rule for filling out the fields of the declaration in the absence of indicators.
If the taxpayer does not have any indicator to fill out, the field intended for him is crossed out (a straight line is drawn in the middle of the information along the entire length of the field).
Instructions for filling out the declaration
Detailed instructions for filling out the simplified taxation system declaration are given in Appendix 2 to order No. ММВ-7-3/ [email protected]
We will show you how to fill out a declaration using the simplified tax system using an example:
Progress LLC applies the simplified tax system with the “income minus expenses” base. For 2020, according to KUDiR (book of income and expenses), the company’s performance indicators on an accrual basis amounted to:
| Period | Income, rub. | Expenses, rub. | Income minus expenses, rub. |
| 1st quarter | 3 778 065 | 1 998 006 | 1 780 059 |
| Half year | 7 985 066 | 3 022 380 | 4 962 686 |
| 9 months | 11 445 119 | 5 655 442 | 5 789 677 |
| Year | 14 749 390 | 8 170 448 | 6 578 942 |
The company does not plan to cease its activities, reorganize or switch to a different taxation regime. It did not receive targeted funding last year. In the region where the company is located, the usual rate for simplified workers with the base “income minus expenses” is 15%.
Taking this into account, the accountant of Progress LLC determined the composition of the simplified taxation system declaration for 2021: title page, sections 1.2 and 2.2.
Title page
How the Progress LLC accountant filled out the main fields of the title page is shown in the sample:
After filling out the title page, the accountant moved on to the main (calculation) part of the declaration - section 2.2. He left section 1.2 blank for now, since the data for it will appear only after filling out section 2.2.
Section 2.2
The accountant filled out Section 2.2 based on data on income and expenses, tax base (income minus expenses), as well as the simplified tax system rate. He then calculated the amount of advance payments and tax for reporting periods and for the calendar year.
What the completed section 2.2 looks like, see the sample declaration according to the simplified tax system:
Explanations for filling out section 2.2:
Section 1.2
The final stage in preparing a declaration under the simplified tax system is filling out section 1.2:
Explanations for filling out section 2.1:
New property tax return: form
Let's see what's new in the property tax return for 2020:
- barcodes on the form pages have been changed;
- The line for indicating the number under which the document was registered upon receipt by the Federal Tax Service has been removed from the title page;
- a code has been added identifying the payer for whom the tax payment deadlines have been extended due to the coronavirus;
- a code has been added for participants in the agreement on the protection and promotion of capital investments - SZPK (in connection with the advent of Federal Law dated 04/01/2020 No. 69-FZ “On the protection and promotion of capital investments in the Russian Federation”): “1” - if the property is related to the implementation of the SZPK , “2” - if not connected;
- in section 3, the codes are clarified: “2” corresponds to premises, “1” to all other taxable objects;
- Additional benefit codes have been introduced into Appendix No. 6, incl. related to the cancellation of tax payments for the 2nd quarter of 2021 for affected SMEs.
Let's use an example to show you how to fill out a new property tax return.
Simplified expenses: important clarifications from officials
Simplified people with the “income minus expenses” base, when calculating the amount of the simplified tax system, have the opportunity to reduce the income received by the amount of expenses incurred during the same period. The list of such expenses is limited (Article 346.16 of the Tax Code of the Russian Federation).
It is important for a simplifier not only to check all expenses against this list, but also to take into account the explanations of officials and court decisions on certain types of expenses, which will help to accurately determine the taxable base and correctly calculate the simplified tax system.
Is it possible to take into account “coronavirus” expenses, ConsultantPlus experts explained. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.
Check out the set of “controversial” expenses of simplifiers and links to the Tax Code of the Russian Federation, court decisions and explanatory letters from officials:
Results
A declaration under the simplified tax system can be filled out for free online through special services on the Federal Tax Service website, using web applications on commercial websites and in other ways. Completing a declaration using software is preferable to manually, as it allows you to automatically calculate tax and avoid errors in calculations. The composition of the declaration depends on which object of taxation the simplifier applies: “income” or “income minus expenses.”
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
LLC reporting in 2021
Home / Other
The reporting documentation, which is required to be submitted to the regulatory authorities of a legal entity, can be divided into 5 groups:
- Reporting according to the selected tax regime.
- Reporting for employees (mandatory, since in any organization there is at least one worker - a manager).
- Financial statements.
- Reporting on other taxes.
- Statistical reporting (to Rosstat).
Note: in addition to submitting reports, cash transactions are kept track of, and LLCs using the simplified tax system keep records of income/expenses in KUDiR.
If you don’t want to sort through a bunch of reporting and waste time going to the tax office, you can use this online service, which has a free trial period.
Reporting according to the applicable taxation system
It is submitted to the Federal Tax Service inspection at the place of registration of the legal entity (a separate division of the legal entity / at the place of actual conduct of UTII activities).
| Tax regime | Type of reporting documentation | Report submission deadlines |
| BASIC | VAT declaration | At the end of each quarter until the 25th day of the month (inclusive) following the reporting quarter |
| Income tax return | For the 1st quarter, half-year and 9 months up to the 28th day of the month (inclusive) following the reporting quarter For the year - up to and including March 28 of the next year | |
| Calculations for advance payments and property tax declaration | Calculations are submitted for the 1st quarter, half a year, 9 months up to the 30th day (inclusive) of the month following the reporting quarter Declaration - based on the results of the year until March 30 of the next year inclusive | |
| simplified tax system | Declaration of the simplified tax system | At the end of the year no later than March 31 of the following year |
| UTII | Declaration on UTII | At the end of the quarter no later than the 20th day of the month following the reporting quarter |
| Unified agricultural tax | Declaration on Unified Agricultural Tax | At the end of the year until March 31 of the next year inclusive |
| All special-regime organizations that carry out intermediary activities under agency agreements (commissions, orders) with counterparties on OSNO and receive/register tax invoices with VAT for this type of activity | Journal of received/issued invoices | At the end of the quarter no later than the 20th day of the month following the reporting quarter |
When combining different taxation systems, reporting should be submitted separately for each tax regime applied.
Reporting for employees
Reporting documentation for employees can be divided into 3 categories depending on the authority to which such reporting is submitted: the Federal Tax Service, the Social Insurance Fund and the Pension Fund.
| Type of reporting documentation | Supervisory authority | Submission deadlines |
| Information on the average number of personnel | Inspectorate of the Federal Tax Service | Based on the results of the calendar year, no later than January 20 of the year following the reporting year |
| Unified calculation of insurance premiums (ERSV) | At the end of the 1st quarter, half-year, 9 months and year, no later than the 30th day of the month following the reporting period (quarter) | |
| Form 6-NDFL | Similar to ERSV, with the exception of the annual report - for the year the form is submitted no later than April 1 of the next year | |
| Help 2-NDFL | At the end of the year no later than April 1 of the year following the reporting year | |
| Form SZV-M | Pension Fund | Monthly before the 15th day of the month following the reporting month |
| Forms: SZV-STAZH, EDV-1 | At the end of the year until March 1 of the year following the reporting year When an individual submits an application for retirement - within 3 days from the moment the person contacts the employer | |
| Calculation 4-FSS | FSS | Based on the results of the 1st quarter, half year, 9 months and year. Until the 20th day (inclusive) of the month following the billing period (when the form is submitted on paper), or until the 25th day of the month following the billing period (when submitted electronically) |
| Application and certificate confirming the main type of activity | Annually before April 15 of the year following the reporting period |
Financial statements
All companies are required to annually submit accounting reports to the Federal Tax Service at the place of registration, regardless of the tax regime used and the number of hired personnel.
Accounting reports are submitted at the end of the calendar year no later than March 31 of the year following the reporting year.
The number of forms submitted depends on the category of the organization.
Small enterprises (staff - up to 100 people, revenue up to 800 million rubles per year) rent out:
- balance sheet (form 1);
- statement of financial results (form 2).
Note: such reporting can be presented in both standard and simplified forms.
All other organizations (medium, large, largest taxpayers) additionally represent:
- statement of changes in capital (form 3);
- cash flow statement (form 4);
- report on the intended use of funds (form 6);
- explanations to the financial statements in text or tabular form.
Reporting on other types of taxes
Some enterprises, by type of activity, are subject to additional taxation and, accordingly, must report to the Federal Tax Service on the following taxes and fees:
| Tax/fee | Reporting type | Submission deadlines |
| Transport | Transport tax declaration | Based on the results of the year, no later than February 1 of the following year |
| Water | Water tax declaration | Based on the results of each quarter no later than the 20th day of the month following the billing quarter |
| Land | Land tax declaration | At the end of the year no later than February 1 of the following year |
| Excise | Excise tax declaration | Monthly until the 25th day of the next month (for straight-run gasoline and denatured alcohol: until the 25th day of the third month following the billing month) |
| Notice of advance payment and copies of payment documents | No later than the 18th of the current month | |
| For the gambling business | Gambling tax return | At the end of each month no later than the 20th day of the next month |
| For mining | Declaration on mineral extraction tax | Every month no later than the last day of the next month |
| Regular payments for subsoil use | Calculation of payments for subsoil use | Quarterly no later than the last day of the month following the billing quarter |
| Fee for the use of water resources | Information about issued permits and fees payable | Within 10 days from the date of issue of the permit |
| Information on the number of objects removed from the habitat | No later than the 20th day of the month following the last month of the permit validity period | |
| Fee for the use of wildlife objects | Information on issued permits for the extraction of animals | Within 10 days from the date of issue of the permit |
Statistical reporting
All companies are required to submit to Rosstat a copy of their annual financial statements (including a statement of financial results and other appendices, if any) no later than three months from the end of the reporting year.
Firms belonging to the category of small enterprises that came under selective observation, as well as companies belonging to the sector of medium, large and largest businesses, must submit statistical reporting in forms approved by Rosstat.
Statistical authorities are obliged to inform companies about the need to submit reports by sending out relevant notifications. You can check which statistical reports an organization must submit yourself on the website: statreg.gks.ru
If a company must report to Rosstat, the following information will be displayed on the website:
- a list of reports to be submitted;
- deadlines for their submission;
- instructions for filling out reporting documentation.
All small enterprises also submit reports to Rosstat as part of continuous monitoring, which is carried out once every 5 years. The next total audit will take place in 2021; accordingly, all small business representatives will have to report to the statistical authorities in 2021.
Read in more detail: All LLC reporting
Did you like the article? Share on social media networks:
- Related Posts
- Application for transfer of vacation
- Service
- Personal income tax for employees (income tax)
- Personal income tax (NDFL)
- Fixed contributions for individual entrepreneurs in 2021
- Liquidation of an LLC in 2021: step-by-step instructions
- Taxes and payments for individual entrepreneurs in 2021
- Individual entrepreneur reporting in 2021
Discussion: 4 comments
- Vasily Alekseev:
02/16/2018 at 09:30Helpful information. Thank you, but Rosstat employees need to familiarize themselves with it.
Answer
- Nikolay:
12/25/2019 at 06:12
What about Rosprirodnadzor reporting? To whom should I submit which reports and in what time frame?
Answer
- Nikolay:
02/06/2020 at 13:55
6-NDFL and 2-NDFL for 2021 must be submitted by March 2, 2021. And not until 04/01/20 as indicated in your article. Federal Law of September 29, 2019 N 325-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”
Answer
- egrul:
06/02/2020 at 09:47
Yes, now it’s easy to submit reports using an electronic digital signature for reporting. Just be sure to specify this when ordering a signature! Because without a special certificate for the father. nothing will come of it. Costs 3500-5000 on average. There are even signatures with which you can report directly from 1C (and not necessarily licensed))). If anyone needs help, ask. I’ll be happy to help, there’s a nickname in the cart...
Answer
