What is a tax return under the simplified tax system (simplified taxation system)? Sample of filling out a new reporting form

STS (simplified taxation system) is one of the most popular tax regimes used by companies and individual entrepreneurs. In addition to reducing the tax burden and the ability to choose a convenient object of taxation (“income” or “income minus expenses”), “simplified taxation” is characterized by simple tax accounting and reporting. Accounting is kept in a special register - KUDiR (income/expense accounting book), and at the end of the reporting year, a declaration is submitted for the “simplified” tax. We'll tell you how to fill out the simplified tax system "income" declaration for 2021.

Form and deadlines for submitting the simplified tax system “income” declaration – 2021

The current form of simplified taxation system declaration was adopted on February 26, 2016 (order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/99) and has not changed since then. Not all sheets are included in the declaration, but only those that relate to the selected type of taxation. In the declaration under the simplified tax system “income” for 2021, it is mandatory to fill out the “Title Page” and sections 1.1, 2.1.1. “Simplers” who paid the trade fee also complete Section 2.1.2. If there are targeted revenues, section 3 is formed. Blank sheets do not need to be submitted.

The “simplified” tax must be reported once a year. The declaration is submitted even if there is a complete absence of income from the “simplified tax” in the reporting period - then only the title page is filled out, and the indicators in sections 1.1 and 2.1.1 will be “zero”.

Declaration form for the simplified tax system “income”, an example of filling can be downloaded below.

The deadline for submitting a simplified taxation system return to the Federal Tax Service is the same for any taxable object, but depends on who submits the reports: for organizations, the last day for submitting a declaration for the past year is March 31 (for 2021 you need to report no later than 04/01/2019, since March 31 is Sunday), for individual entrepreneurs - April 30 (for 2021 - until 04/30/2019 inclusive).

Declaration forms

There are several ways to submit reports to the tax authority.

Submitting paper reports independently or through an authorized guarantor (using a power of attorney). It is also very convenient to send the declaration through the post office by registered mail (but, if you want the letter to arrive faster, then by simple mail) with the declared value and an inventory of the contents. The date of dispatch is considered to be the date of the postal stamp in the mail, and not the date the tax office received the letter.

In order to create a declaration “manually”, you need KND form 1152017 and fill it out in accordance with the requirements of the Order of the Ministry of Finance of the Russian Federation. Marks and corrections of errors are prohibited in the document. Before completing, be sure to read the instructions for filling out.

Using a personal electronic signature, an individual entrepreneur has the right to submit a tax return under the simplified tax system in electronic form (on an electronic medium, depending on the requirements of the tax office, or via e-mail).

Thanks to the electronic assistant, where there are clear step-by-step instructions, you can create a simplified tax return without any problems. A huge advantage is that you can send a declaration to the tax office using a convenient and fast service. This will save you from standing in lines and save your time.

Declaration of the simplified tax system “income” 2021 – rules for filling out

Instructions for preparing a simplified taxation system (STS) declaration can be found in the same order No. ММВ-7-3/99 (Appendix No. 3). Starting from the title, all sheets of the report are numbered consecutively. When filling out a declaration, you cannot:

• correct errors using a proofreader (or other similar means);
• fasten sheets with a stapler;
• print the declaration on both sides of the sheet.

When “manually” filling out the simplified tax system “income” declaration, indicators (numeric, text) are entered into the appropriate fields from left to right (starting from the first cell of the field), and if software is used, the numbers are aligned to the right. The absence of an indicator is indicated by a dash.

Monetary figures are rounded (to the nearest ruble). The text is entered in capital block letters.

These are the general requirements for preparing a report. We will look at filling out the simplified tax system “income” declaration 2021 in more detail using an example.

Declaration according to OSNO - maximum reporting for individual entrepreneurs

If we compare tax regimes, then the general system has the maximum amount of reporting on declarations during the tax period.

The easiest to prepare (and the first to submit) is a forward-looking declaration in form 4-NDFL. According to it, the regulator issues advance payment requirements to individual entrepreneurs. These calculations are made by the entrepreneur independently and submitted to the Federal Tax Service by the fifth day after the month in which the businessman received his first income. This is a minimal form that takes up one page.

Brief instructions for filling out the required lines:

• at the top of the declaration - the TIN of the private entrepreneur - we put the number indicated in the individual entrepreneur’s certificate;
• line “adjustment number” - set “0- -” (zero and two dashes). If an updated declaration is submitted (if the amount of income changes by more than 50%), we put: “1—”, “2—”, etc.;
• “tax period” - reporting year;
• line “submitted to the tax authority (code)” - indicate the code of the Federal Tax Service where the individual entrepreneur is registered, you can check it using the link;
• “taxpayer category code” - individual entrepreneurs put “720” (persons engaged in private practice - “730”, lawyers - “740”, individual entrepreneurs - heads of peasant farms - “770”);
• “OKTMO code” - the code of the municipality at the place of registration of the individual entrepreneur, you can find out on the website of the Federal Tax Service of the Russian Federation or here;
• “Full name” - according to the individual entrepreneur’s passport;
• “contact phone number” - the number is indicated in the format “+7 (code)xxxxxxxx”;
• “amount of estimated income (RUB)” - the planned income of the individual entrepreneur (including expenses). We put the numbers in rubles without kopecks, align them to the right;
• “on page 1 with supporting documents or their copies attached” - the individual entrepreneur is not obliged to give these explanations, put three dashes;
• “I confirm the accuracy and completeness of the information specified in this declaration” - put “1” if it is submitted by an individual entrepreneur, and “2” if it is endorsed by his representative;
• “signature” - endorsed by the individual entrepreneur.

A few nuances that should be taken into account when filling out and submitting 4-NDFL:

• documents that confirm the individual entrepreneur’s plans for micro-business income are not needed (this is not the responsibility of the individual entrepreneur);
• a private entrepreneur is not responsible for his calculation of income in the 4-NDFL form;
• If you predict that your planned annual income will exceed (or decrease) by more than 50%, you need to submit a second (corrective) declaration to the Federal Tax Service, and the tax authorities will recalculate the advance payments. Full adjustments to advance payments (overpayment or debt) will be made according to the 3-NDFL declaration at the end of the reporting period.

Please know: individual entrepreneurs who have been operating under OSNO for more than the first reporting year do not have to submit a forward-looking declaration.

The main report of individual entrepreneurs on the results of the year is the 3-NDFL declaration - this is the main document on personal income tax. persons

Personal income tax payments must be received by the tax authority by April 30. If the reporting deadline falls on a weekend, the deadline is moved to the first working day of the next week. The 3-NDFL declaration contains data from the Book of Income, Expenses and Household Accounting. operations (KUDiR). Entrepreneurs at OSNO are required to maintain this document constantly, in the current mode.

Photo gallery: sample of filling out 3-NDFL

Title page of declaration 3-NDFL sample filling

Declaration 3-NDFL, page 2, sample filling

Third page 3-NDFL

Final page 3-NDFL

There are no strict requirements for the generation and submission of reports in forms 4-NDFL and 3-NDFL; they can be generated and submitted in any available way: on paper or electronically (detailed information on how to submit declarations to the Federal Tax Service can be found in a separate chapter below) .

Current forms for filling out personal income tax returns can be downloaded here.

There are two life situations that you should pay attention to when considering the issue of declaring personal income tax:

• closure of individual entrepreneurs;
• temporary business stop.

When an entrepreneur decides to end his activities as a private entrepreneur, he is obliged to:

• 5 days after the business stops, submit a 3-NDFL tax return on actual income for the reporting period;
• pay the tax within 15 calendar days from the date of submission of the declaration.

There are cases when an entrepreneur does not conduct business during the reporting tax period, does not receive income, and there is no cash flow in his current accounts. This fact does not exempt individual entrepreneurs from providing 3-NDFL (see Article No. 289 of the Tax Code of the Russian Federation). At the end of the reporting period, within the standard deadline for declaring personal income tax (before April 30), the entrepreneur is required to submit personal income tax reporting to the regulator. If the activity was not carried out for the entire period, the 3-NDFL declaration will be “zero”. This is the name for standard reporting, where a zero is entered in the column with the units of the physical indicator of income on which the tax is imposed.

Penalties for evading personal income tax reporting are very serious. And if an entrepreneur can face a maximum of 200 rubles for failure to submit a 4-NDFL form, then for 3-NDFL sanctions can reach astronomical proportions, in more detail at the end of the article.

Video: filling out a tax return according to form 3-NDFL

The third type of reporting that an individual entrepreneur must submit to OSNO is a VAT return.

Declaration of value added tax takes place every calendar quarter, until the 25th day of the next month.

Private entrepreneurs whose income for 3 months does not exceed 2 million rubles are entitled to an exemption from filing a VAT return and paying taxes.

You need to know: VAT calculations are submitted to the tax office only through electronic document management (EDF). A VAT return submitted on paper will not be accepted by the Federal Tax Service.

If the tax regulator finds errors that result in an underestimation of the tax amount, the entrepreneur receives a request to provide an updated declaration. This problem must be resolved within 5 working days - draw up an adjustment declaration or prove your case by providing additional supporting documents. If an error in the calculations of the VAT return did not underestimate the tax payment or exceeded the amount of the tax levy, the tax authorities will “turn a blind eye” to this, but explanations will need to be provided.

Video: extended VAT return

You need to know: in the case when an entrepreneur did not have transactions subject to VAT in the reporting tax period (for a quarter) (invoices were not issued to counterparties) and there was no cash flow on current accounts, the individual entrepreneur has the right to provide the Federal Tax Service with a Unified ( simplified) declaration.

The simplified zero declaration form can be downloaded on the non-profit website of the Consultant via the link. At the same time, if standard VAT reporting must be sent to the tax office only in electronic form, then a simplified VAT return can be submitted both via EDI and in paper form. The deadline for submitting a single VAT return is the 20th day after the end of the calendar quarter.

Another way out of the situation, if the individual entrepreneur does not intend to work with VAT, is to relieve oneself of reporting obligations for 1 year (exemption is not provided for a longer period). To do this, you need to submit 2 documents to the inspectorate before the 20th day of the month in which the individual entrepreneur wants to evade VAT:

• notice of VAT cancellation (the form can be downloaded from the link);
• an extract from the Individual Entrepreneur’s Income and Expense Accounting Book.

In this case, the simplified VAT declaration will need to be completed only once at the end of the reporting year.

Table: regulations for declaring activities under OSNO in 2018

Regularity	reporting form	Deadline	deadline for reporting in 2021/period		nuances
every quarter	VAT declaration	before the 25th day of the first month of the next quarter	25.04.2018	I quarter	Available only via EDI
			25.07.2018	II quarter
			25.10.2018	III quarter
			25.01.2019	IV quarter
quarter without VAT transactions	Single (simplified) declaration	until the 20th	individually		periods in which there was no activity
year	Declaration 3-NDFL	until April 30	30.04.2018	year	must be rented, even in the absence of individual entrepreneur activity
No	Declaration 4-NDFL	separately	5 days of the next month from the start of work		forward-looking declaration

“Simplified”: how to fill out a declaration under the simplified tax system “income”

"Title page"

At the top of the title (and each page of the report) indicate the TIN, KPP of the company (individual entrepreneurs indicate only the TIN). The following fields are filled in as follows:

• The “adjustment number” for the primary declaration is “0—”, and if an updated form is submitted – “1—”, “2—”, etc. according to the order in which the adjustments are submitted;
• “Tax period” - here the code for annual reporting is “34”;
• “Reporting year” - 2018;
• “Submitted to the tax authority” - indicate the code of your Federal Tax Service;
• “At location (registration)” - code in accordance with Appendix No. 2 to the Filling Out Procedure. Companies reporting at their location indicate “210”, individual entrepreneurs (at place of residence) - “120”;
• Organizations indicate their full name (as in the charter), individual entrepreneurs - full name;
• OKVED is indicated according to the OKVED2 Classifier;
• If the company was reorganized (or was liquidated), the code is indicated in accordance with Appendix No. 3 to the Procedure for filling out the TIN and KPP of the reorganized entity.

Next, enter the phone number of the “simplified” person, the total number of pages of the declaration and its attachments. The signature of the taxpayer (or his representative), the date of completion and a stamp (if any) are affixed.

An example of filling out the simplified tax system “income” declaration for 2021 (sections 1.1, 2.1.1)

Let's consider filling out the main sections of the simplified taxation system (STS) declaration. To do this, take the following data:

Mirage LLC applied the simplified tax system “income” in 2021. The company paid advances on the simplified tax (tax rate 6%) quarterly. What will it be like to fill out the simplified taxation system declaration for 2021 (“income”) if there are the following indicators according to KUDiR data:

Amount of income (cumulative total), rub.	Amount of calculated “simplified” tax (6%), rub.	Amount of insurance premiums paid, rub.
1 sq. 2018	479 600	28 776	21 000
half year 2018	1 940 000	116 400	42 000
9 months 2018	2 400 550	144 033	63 000
year 2018	3 115 700	186 942	84 000

First, in the simplified taxation system “income” declaration, fill out section 2.1.1 “Tax calculation”.

In line 102 we indicate sign “1” (sign “2” indicates individual entrepreneurs without employees).

Lines 110-113 - amounts of taxable income (increasingly from the beginning of the year).

The tax rate of 6% is reflected on lines 120-123.

Next comes the direct calculation of advances (quarter, half-year, 9 months) and annual tax: the amount of income is multiplied by a rate of 6% (from lines 110-113). The result is reflected in fields 130-133.

The given sample declaration of the simplified tax system “income” includes the amount of insurance premiums (lines 140-143). According to clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, the calculated “simplified” tax (and advances on it) can be reduced by the amount of insurance premiums transferred to the Federal Tax Service in the reporting period. Such a reduction for employers cannot exceed 50% of the calculated tax amount (individual entrepreneurs without employees can reduce the tax up to 100% through contributions “for themselves”). In our case, we can apply the following deductions:

• In the 1st quarter, contributions were paid in the amount of 21,000 rubles, but the advance payment can only be reduced by 14,388 rubles. (28,776 x 50%). It is this amount that we will reflect in line 140 of the declaration under the simplified tax system “income”.
• For six months, the entire amount of insurance premiums (paid) does not exceed 50% of the advance amount. On line 141, the amount of contributions taken into account is 42,000.
• In the same way (by the entire amount of contributions paid), the advance payment for 9 months and the tax for the year will be reduced:
• for 9 months - enter 63,000 in line 142;
• contributions for 2021 in the amount of 84,000 are indicated on line 143.

Please note: if a “simplified” person conducted an activity in the reporting year that required payment of a trade tax (today it is valid only in Moscow), he can also reduce the simplified tax system by the amount of the fee paid (by filling out section 2.1.2). In this case, the indicators of lines 110-143 (section 2.1.2 for types of activities subject to the fee) are included in similar lines of section 2.1.1.

The last stage is the reflection of the tax amounts “payable” in section 1.1.

Field 010 - OKTMO code (8 or 11 characters). If in the reporting year the location of the company (place of residence of the individual entrepreneur) has changed, then the corresponding OKTMO must be indicated in lines 030, 060, 090. If the place of registration has not changed, the code in line 010 is sufficient, and for the rest we put dashes.

Next, in our example of filling out a declaration under the simplified tax system “income”, we enter the amounts payable:

• line 020 - in the 1st quarter, from the tax amount (line 130), we subtract the insurance premiums paid (line 140) and get the advance amount of 14,388 rubles. (28,776 – 14,388);
• on line 040, the advance for the half-year will be 60,012 rubles: from line 131, subtract line 141, as well as the amount of the advance for the 1st quarter (116,400 - 42,000 - 14,388);
• advance payment for 9 months in line 070 is equal to 6,633 rubles: line 132 minus line 142 and lines 020 and 040 (14,4033 – 63,000 – 14,388 – 60,012);
• additional tax payment for the year (line 100): from line 133 we subtract contributions on line 143 and advances (lines 020, 040, 070); the tax will be 21,909 rubles. (186,942 – 84,000 – 14,388 – 600 12 – 66 33).

Declaration of the simplified tax system “income” 2021: sample filling

Title page

At the top of the declaration under the simplified tax system, indicate the TIN. An individual entrepreneur will see it in the notification of registration as an entrepreneur. Organizations, in addition to the TIN, need to indicate the checkpoint. This data can be viewed in the notification of registration of a Russian organization.

Correction number. If you are submitting an initial declaration for the past year, enter “0—” in the “Adjustment number” field.

When you clarify the tax that was declared in a previously submitted declaration, indicate the serial number of the adjustment (for example, “1—” if this is the first clarification, “2—” for the second clarification, etc.)

Taxable period. In the “Tax period” field, indicate the code of the tax period for which you are submitting the declaration. It can be determined in Appendix 1 to the Procedure approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99. In the year-end declaration, indicate code “34”. When liquidating or reorganizing, write the code “50”, and when switching to another mode – “95”.

In the “Reporting year” field, indicate the year for which you are submitting the declaration – 2021.

Submitted to the tax authority. In the “Submitted to the tax authority” field, enter the Federal Tax Service code at the place of registration. The individual entrepreneur will find it in the notice of registration as an entrepreneur. The organization code is in the notification of registration of a Russian organization. Also, the Federal Tax Service code can be determined by the registration address using the Internet service on the official website of the Federal Tax Service.

In the field “At location (accounting)”, mark with the code where you are submitting the declaration: at the place of residence of the individual entrepreneur - 120, at the location of the organization - 210. This procedure follows from Appendix 2 to the Procedure approved by order of the Federal Tax Service dated February 26, 2016 No. MMV- 7-3/99:

Taxpayer. If the simplified declaration is an individual entrepreneur, then in the “Taxpayer” field, indicate the full last name, first name, patronymic, without abbreviations, as in the passport. Organizations must indicate the full name, which corresponds to the constituent documents. For example, the charter, the constituent agreement.

OKVED. In the field “Code of the type of economic activity according to the OKVED classifier”, indicate the code of the type of entrepreneurial activity. In declarations that you submit from January 1, 2021, indicate codes according to the new OKVED 2 classifier. An exception is updated declarations for periods expired before 2017. Enter in them the same codes that were in the initial declarations. This is stated in the letter of the Federal Tax Service dated November 9, 2016 No. SD-4-3/21206.

Sections 2.1.1 and 2.1.2 are filled out by organizations and entrepreneurs that use the “income” object. Section 2.1.2 is intended for Trade Tax Payers only.

Contents and filling rules

Tax return (simplified taxation system): you already know what it is, let's talk about the rules for drawing up the form.

The simplified declaration consists of 3 sections and a cover page . It is worth filling out the document from the end: first sections 2 and 1, and then the title. Section 1 indicates the amount of tax at the end of the year and quarterly advance payments.

The second section contains a detailed calculation of the tax, taking into account a possible reduction in individual entrepreneurs’ contributions paid to the Pension Fund for themselves and their employees, as well as for the trade tax.

The third section is provided to the Tax Service only by taxpayers who received state grants and budget funds last year.

An entrepreneur or legal entity must fill out the sections corresponding to the chosen object of taxation.

Taxpayers using the simplified tax system “income” fill out 1.1 and 2.1.1. and 2.1.2_1, 2.1.2_2. – 1.1. and 2.2.

Tax return of the simplified tax system: sample of filling out “income” and “income minus expenses”.

When filling out the report, the amounts that the taxpayer was required to pay by law are recorded, but not actually transferred . All amounts are subject to rounding without kopecks.

Filling out the title page is the same for everyone , regardless of the object of taxation. It must contain the following information:

• TIN and checkpoint (in the checkpoint column for individual entrepreneurs you need to put dashes, because they do not have this detail);
• Full name for an individual entrepreneur or name of a legal entity;
• reporting period (“34” – a year, “50” – an incomplete period);
• adjustment number (“0” – if the report is submitted for the first time);
• reporting year;
• Federal Tax Service code;
• code by location (“120” – for individual entrepreneurs at the place of residence, “214” – registration of the organization);
• main OKVED;
• telephone for communication.

The title page is signed by the individual entrepreneur and sealed , and the date of submission of the document is also indicated here.

.

Completing section 1.1 is required for individual entrepreneurs and LLCs using the simplified tax system – “income” . To do this, you need to provide data from the calculation given in section 2.1., including:

• OKTMO;
• amount of advances;
• annual tax.

If at the end of the reporting period the taxpayer has an overpayment of taxes, then it is recorded in line 110.

Overpayment of taxes under the simplified tax system can be used to reduce it in the future or return it to the current account (clause 6 of article 78 of the Tax Code). Refunds are possible only if the individual entrepreneur or company has no debts on other fees and taxes.

Section 1.2 is filled out only by taxpayers using the simplified tax system “income-expenses”.

First, fill out section 2.2, then, based on these data, fill out section 1.2:

• OKTMO;
• advance payments;
• the amount of reduction in advances for the 2nd quarter and 9 months (if any);
• annual tax;
• minimum tax (1% of revenue), if it is payable.

The procedure for filling out section 2.1. for individual entrepreneurs and LLCs operating at a rate of 6% (object “income”) requires sequential completion of the following lines:

• income on an accrual basis (for a quarter, six months, 9 and 12 months);
• tax rate for each quarter;
• the amount of tax or advances on it (obtained by multiplying the rate by income);
• the amount of individual entrepreneur contributions for himself in the absence of employees or insurance contributions for hired employees for legal entities (no more than ½ of the value in lines 130-133).

Section 2.1.1 and 2.1.2 are submitted only by individual entrepreneurs who pay the trade fee.

Individual entrepreneurs and LLCs on the simplified tax system “income-expenses” fill out section 2.1 . The taxpayer must fill in the following parameters in this section:

• the amount of income on a cumulative basis (for January-March, January-June, January-September and January-December);
• similarly the amount of expenses;
• losses last year;
• the difference between income and expenses for each period: quarter, 6 and 9 months, year (line 210 minus 220, etc.);
• rate for each quarter (by default it is 15%, but regions can reduce it to 3%);
• tax or advance calculated taking into account the rate;
• minimum tax.

If the minimum tax turns out to be more than the single tax, then you need to pay exactly that.

You can learn more about how to correctly fill out the form here, and read about the specifics of filing a declaration under the simplified tax system here.