Where you can pay taxes: methods of paying taxes and their types

Frequency of tax payments for individual entrepreneurs on different taxation systems

The frequency of payment for each type of tax is prescribed in the Tax Code (TC) of the Russian Federation. The types of taxes that an individual entrepreneur must transfer to the budget depend on the taxation system he has chosen, and each of them is regulated by the same code.

Types of taxes for each taxation system and the frequency of their payment are regulated by the Tax Code of the Russian Federation

In 2021, individual entrepreneurs have five tax regime options available to choose from:

1. General taxation system (GTS).
2. Simplified (USN, “simplified”).
3. Unified tax on imputed income (UTII, “imputed income”).
4. Unified Agricultural Tax (USAT).
5. Patent taxation system (PSN, patent).

Frequency of payment of taxes for individual entrepreneurs on the OSN

The general taxation regime is characterized by the maximum number of taxes. The individual entrepreneur using it must pay:

1. Personal income tax (NDFL).
2. Value added tax (VAT).
3. Property tax if used in commercial activities.

Individual entrepreneurs pay personal income tax on their income four times a year - quarterly - according to the following scheme:

• July 15 - simultaneously based on the results of last year and the first advance for the current year (these are two different payments made according to separate documents);
• October 15 - second advance for the current year;
• January 15 of the following year - the third advance for the previous year;
• July 15 - simultaneously the balance of personal income tax for the previous year and the first advance for the current one.

The amounts of all three advances are calculated by the tax inspectorate based on the individual entrepreneur’s information about the first income from the beginning of the year; the remaining amount due at the end of the year is determined by the individual entrepreneur himself when filling out a declaration, which is submitted once a year.

VAT is calculated based on the results of the quarter, but is paid monthly - in equal parts until the 25th day of each month of the new quarter. For example, for the second quarter of 2021, an individual entrepreneur will have to make three payments:

• one third of the amount – until July 25, 2021;
• another third - until August 27;
• the balance of the amount is until September 25.

Property tax is paid once a year - until December 1 of the following reporting year based on a notification from the tax office.

Frequency of payment of taxes for individual entrepreneurs on a “simplified” basis

An individual entrepreneur using the simplified tax system pays a single tax on his income due to the use of a simplified taxation system. It is transferred to the budget quarterly:

• until April 25 - for the first quarter;
• until July 25 - for the first half of the year;
• before October 25 - nine months;
• until March 31 of the following year - based on the results of the past year.

Frequency of payment of UTII for individual entrepreneurs

“Imputed” tax is also paid quarterly:

• for the first quarter - until April 25;
• for the second - until July 25;
• for the third - until October 25;
• for the fourth - until January 25 of the following year.

Procedure for payment of Unified Agricultural Tax for individual entrepreneurs

The unified agricultural tax is paid twice a year:

• until July 25 - for the first half of the year;
• until January 25 of the following year - for the second.

Deadlines for paying taxes for individual entrepreneurs on a patent

The timing of payment for the cost of a patent depends on the period for which it is purchased. An individual entrepreneur has the right to buy a patent for a period of one to twelve months within one calendar year. So, if an individual entrepreneur acquires a patent for the period from July of the current year, then its validity period will be a maximum of six months - from July to January inclusive. But if you purchase a patent from January - up to 12 months.

The validity period of the patent also determines the frequency of payments:

• for a period of one month to 90 days - no later than 40 days from the beginning of the patent;
• for a period of 90 days or more - the first third of the cost of the patent within 90 days from the beginning of its validity, the balance of the amount - until the expiration of validity.

Payment of personal income tax for employees

When an individual entrepreneur has at least one employee, including under a civil contract, regardless of the taxation system applied, the businessman becomes a tax agent for such employees. This means the obligation to withhold personal income tax from the accrued salary, remuneration or other payments at a rate of 13% and transfer it to the budget.

Personal income tax for an employee is paid every month until the 15th day of the next month: until February 15 from salaries accrued in January, until March 15 for February payments, etc.

Video: what taxes does an individual entrepreneur pay?

Types of taxes for individuals

For individuals, the law provides for the following types of taxes:

• transport;
• income tax;
• property;
• land;
• state duty - the size of this payment depends on the type of service that the citizen uses.

Types of taxes for individuals

Let us consider each of the listed taxes and the features of their payment in more detail.

Transport tax

This tax applies to all citizens of the Russian Federation who have their own vehicle. Such a vehicle does not necessarily have to be a car; moreover, this vehicle does not have to have wheels at all. Thus, the transport tax applies to the following options:

• a car;
• bus;
• motorbike;
• snowmobile;
• boat;
• boat;
• jet ski;
• helicopter, etc.

Transport tax applies to most vehicles

Which vehicles are not subject to tax?

Since the list of vehicles subject to taxes includes most items, it is easier to identify exceptions from this group. Among them are:

• moped (with two or three wheels) - however, they should not reach speeds exceeding fifty kilometers per hour;
• ATVs;
• oar boats/motor boats with power not exceeding five horsepower.

There is no tax on mopeds at the legislative level

Also, the excluded vehicles include all kinds of specialized equipment. For example, tractors, sea vessels, vehicles used by the military, and so on.

Who can avoid paying tax?

In addition to categories of transport, there are also categories of citizens who are exempt by law from paying this tax. This rule applies to the following situations:

• the car the citizen drives is intended for people with a certain disability group;
• the car does not develop a power of more than one hundred horsepower and was given to the citizen thanks to the social welfare authorities;
• the car is registered in the name of a minor (only parents or guardians of the child can register a vehicle in this way).

Cars for disabled people do not fall under the category of vehicles subject to tax.

How to find out the amount

Many drivers who have recently bought their first car and are faced with transport tax for the first time are asking a natural question about how to find out the amount to be paid. The answer to this question is very simple - the citizen receives a notification from the tax office. The form of this notification may vary:

• electronic notifications are sent to the personal account on the State Services website, if the citizen has one;
• paper notifications are sent by Russian Post - if the citizen is not registered on the appropriate website.

The Federal Tax Service sends a notification one month before the tax payment deadline

It also happens that the notification does not arrive. In this case, you must obtain it by visiting the tax office in person. However, most drivers prefer to receive notifications in electronic format via the website - this reduces time losses.

Video: How to find out the amount of transport tax by TIN

When is it necessary to pay tax?

To avoid increasing your debt, it is highly recommended that you pay your taxes on time. If we are talking about the transport tax, then it should be closed until the first of December next year (if the first of December falls on a weekend, this date moves forward).

The penalty accrued for late tax payment increases in direct proportion to the number of days during which the citizen is inactive. Moreover, the transport tax implies more stringent rules - if for property tax there is a deferment in calculating penalties, then in the case we are considering, such relaxations are not provided.

In case of late payment of taxes, the amount collected increases

Important. It is recommended to save all receipts and receipts remaining after paying taxes. Usually banks work properly, but failures in the tax office are considered not such a rare occurrence.

Property tax

This type of tax refers to all contributions that are paid by citizens or organizations to the state budget for certain types of property. If you answer the question of who pays property tax, then all owners of houses, apartments, rooms, garages and other buildings or premises should be mentioned.

The amount of property tax depends on the tax rate

The tax rate in this case is a variable value and fluctuates depending on the type of property to which the tax applies. One of the highest rates applies to residential premises in elite areas, reaching two percent, while for ordinary housing it can be around 0.1%. The rates themselves are set by local government and determined by the total cost of the objects.

Beneficiaries

Most taxes imply certain groups of citizens who will be subject to more lenient payment conditions or even complete exemption. Among those who, according to the Tax Code, are exempt from property tax, the following categories can be identified.

Categories of people entitled to benefits

At the same time, it is necessary to take into account the specifics of these benefits. Benefits can only apply to one property of a specific type. For example, if a beneficiary has an apartment, a summer house and a garage, then he will be exempt from paying taxes for each of these objects. However, if he has several apartments, the benefit will apply to only one of them.

What does the tax amount depend on?

In order to calculate the amount of property tax, you need to know several variables, such as:

• the amount of tax in accordance with the cadastral valuation;
• tax amount according to inventory value;
• tax amount according to inventory value;
• reduction factor.

How are property taxes calculated?

Since calculating this tax manually is quite a difficult task, the website of the Federal Tax Service has provided a calculator that simplifies the calculations.

How does the notification happen?

In order to prevent taxpayers from being late with payments, tax officials send registered letters to citizens in advance, notifying them that deadlines are approaching soon. As a rule, such letters are sent a month before the deadline. The tax notice includes the following information:

• tax amount;
• the object (or objects) for which payments are to be made;
• the tax base;
• payment terms.

Payment of property tax online

It is important to consider that in some cases a receipt may not arrive due to the tax amount being too small. There is a threshold of one hundred rubles, and if the receipt is issued for a smaller amount (and such cases do occur), the tax office does not send notifications to the taxpayer. He will be able to receive receipts in the following years, when the figure increases along with penalties.

Income tax

Income tax (or income tax) is a type of tax that, as you might guess, applies to the money a citizen earns. It should be noted right away that citizens of the Russian Federation are far from the only individuals who are subject to this tax. Paying taxes may also be the responsibility of foreign citizens.

Both citizens of the Russian Federation and foreigners can pay income tax

The question of who is a tax resident is not directly dependent on citizenship. Thus, a resident can be a person who spends at least six months in Russia throughout the year. The status of a tax reviewer primarily affects two factors:

• the rate that determines the amount of tax paid;
• opportunity to claim a tax deduction.

There are several betting options that apply to specific circumstances, and their size ranges from nine to thirty-five percent. The size of the rate is determined (in addition to the status of the taxpayer) by the type of income to which it relates.

Tax rates depend on the specific region

What income is taxed

This type of tax applies to certain categories of income specified in the Tax Code. Despite the fairly common misconception that every money transfer to a card is considered income, personal income tax is more selective. The following options fall into the scope of his main “interests”:

• income received by an individual when renting out any property (for example, a car or boat);
• income that an individual acquires outside the Russian Federation;
• income, the source of which is all kinds of winnings;
• income from the resale of property, the tenure of which does not reach the fixed minimum that applies to real estate;
• income that an individual receives in the process of private practice (this group includes income received by individual entrepreneurs).

Any winnings are subject to tax

How is income tax paid?

The main feature of income tax is that an individual, as a rule, does not pay it directly. In most cases, personal income tax is not paid, but is withheld by so-called tax agents, who make certain deductions. One of the most understandable tax agents for an ordinary employee is his superiors, who transfer a certain part of the salary due to a subordinate to the Federal Tax Service.

However, this rule does not always apply. For example, if a person is an individual entrepreneur and does not have an employer, then no one will withhold any percentage from his income. In such situations, the entrepreneur himself can act as a tax agent and transfer some of the profit to the Federal Tax Service.

Individual entrepreneurs pay income tax themselves

If the income was received by an individual from the sale of an apartment or any other property, then he will have to receive and fill out a personal income tax return. In this case, the calculation of the required amount is carried out by the taxpayer independently. It should be noted that in some cases an individual does not receive timely notification from the tax office, which does not relieve him of the obligation to pay interest.

Land tax

This tax applies to those individuals who own a plot of land on the territory of the Russian Federation. To be more precise, the tax applies to plots located within municipalities (be it a city, village, etc.). The land tax applies to the following options:

• the land is the property of an individual;
• the land is in perpetual use by an individual;
• land assumes lifetime ownership by an individual.

Land tax refers to regional contributions

The amount of land tax is determined by several parameters:

• dimensions of the site;
• rate (each region has its own values);
• privileges.

The timing of tax payment is also variable and depends on the decision made by the local government.

How to calculate tax

In order to determine the amount that an individual needs to deposit, it is most convenient to use the calculator offered by the official website of the Tax Inspectorate. To complete the calculation, the system will need the following information:

• cadastral number of the plot (instead of the number you can also enter the area);
• site address.

First of all, the cadastral value of a particular land segment is important for calculating taxes. This cost is determined at the legislative level and has its own values ​​for each region of the Russian Federation.

Pay land tax online

You can read more about the rules for calculating property tax below.

How is property tax calculated?

Bid

In addition to the cadastral value, the regional authorities are also responsible for the size of land tax rates. However, it sometimes happens that in some areas these rates are not set. In this case, taxes are calculated according to the universal values ​​included in the Tax Code.

Table 1. Land tax rates

Who doesn't pay land tax

The state also provides for preferential categories of land owners who are exempt from paying land tax. The reason for the appearance of such relaxations is associated with the government’s desire to promote the active development of the traditional way of life and crafts in some regions of Russia. These areas include:

• Siberia;
• Far East;
• lands inhabited by small peoples of the North.

The peoples of the North are exempt from paying land taxes

Discounts are also given to standard categories of beneficiaries, which include Chernobyl liquidators, war veterans, people with disabilities, pensioners and other beneficiaries, a list of which can be found on the Federal Tax Service website. In order to receive a discount, you must present to the Federal Tax Service a package of documents that will confirm your right to benefits.

Where should individual entrepreneurs pay taxes in 2021?

The recipient of taxes transferred by an individual entrepreneur to the budget is the tax office at the place of his registration.

It is best to accurately determine the recipient of payments using the “Pay Taxes” service on the website of the Federal Tax Service (FTS) of Russia. It also allows you to generate a payment document with the exact details of the required Federal Tax Service inspection (IFTS).

Home page of the “Pay taxes” service on the website of the Federal Tax Service of Russia

Receipt for payment of individual tax

To pay taxes and transfer other payments to the budget, for example, state duties, fees, fines, etc., in 2021, a receipt of the PD-4sb form is used, the form of which can be found on the website of the Federal Tax Service of Russia.

When using it, you must take into account that a separate receipt is used for each payment to the budget; several payments cannot be made at the same time.

The receipt must indicate:

1. OKATO and OKTMO codes of the municipality according to the All-Russian Classifier of Objects of Administrative-Territorial Division, the budget of which will receive money. You can find them out using the service on the website of the Federal Tax Service of Russia.
2. BCC, which is different for each type of payment. When filling out, you need to pay attention to the 14th symbol. If tax is paid, there should be a “1” there. Options “2” and “3” are provided for penalties and fines, respectively. The current 2021 list of BCCs for taxes and obligatory payments of individual entrepreneurs can be viewed on the website of the Federal Tax Service of Russia.
3. Payer's TIN. In the case of an individual entrepreneur, the TIN that was assigned to him as an individual is given.
4. The name of the payer in the corresponding field of the receipt is determined by how the payment is made. If on behalf of an individual in cash or from an account opened for an individual, only full name is indicated. When money is transferred from the current account of an individual entrepreneur, his full name is indicated, for example, “Individual entrepreneur Sidorov Ivan Petrovich.”

The OKTMO search form on the website of the Federal Tax Service of Russia is intuitive for the user

In what cases should you register in a new way at your place of business?

Online cash register for individual entrepreneurs - how much does it cost and how does it work?

Undoubtedly, all budget payment schemes involve special nuances. Including when the territory of business activity does not coincide with the point of registration of the individual entrepreneur.

Decor

A separate group includes entrepreneurs who are engaged in such types of business as:

• road transport;
• sale of goods with delivery;
• placement of advertising on transport.

Phys. persons of this kind are required to complete the necessary registration procedure again as UTII taxpayers for the specified types of work, even if they are already listed as individual entrepreneurs. The corresponding registration is carried out at the place of residence.

Attention! All manipulations related to working with the tax office can be carried out online. All you have to do is create a personal account on the tax website. Convenient navigation greatly simplifies work and saves time. Thanks to such online cooperation, it will be possible to avoid standing in queues and long paperwork.

Procedure and deadlines for paying fixed contributions to individual entrepreneurs

In 2021, tax inspectorates accept from individual entrepreneurs not only taxes themselves, but also mandatory social contributions, the administrator of which was previously the Pension Fund.

The timing of their transfer remains flexible:

• fixed payments not tied to the income of the individual entrepreneur and the fact of his activities, the amount of which in 2021 is 26,545 + 5,840 rubles, are payable until December 31 of the current year;
• payment to the Pension Fund in the amount of 1% of the annual income of an individual entrepreneur in excess of 300 thousand rubles - until July 1 of the next year.

In practice, it is more profitable for individual entrepreneurs to make payments within the same time frame as paying taxes. In this case, he has the right to reduce the amount of tax by the amount of such payment made in the same tax period for which the tax or advance payment is paid. So, if an individual entrepreneur pays taxes quarterly, it is beneficial for him to make deductions for himself at the same frequency.

To pay contributions, individual entrepreneurs use the following KBK:

• 182 1 0210 160 - for mandatory contributions for yourself to the Pension Fund;
• 182 1 0213 160 - for contributions to compulsory health insurance;
• 182 1 0210 160 - for 1% of annual income over 300 thousand rubles.

An individual entrepreneur can pay fixed contributions using the Federal Tax Service website. To do this, in step 4 of the instructions given earlier, you need to enter the corresponding value in the field for KBK and press the Enter key. The system will select the remaining values ​​automatically.

Further steps must be taken in full accordance with the instructions.

You can also pay contributions through the Sberbank Online system and the Sberbank mobile application (if there is a QR code), a bank cash desk, a Sberbank terminal, through a client bank from your business account or by transferring a payment to the bank where the current account is opened.

Video: about fixed contributions of individual entrepreneurs in 2021