The Federal Tax Service of Russia clarified which OKUD and KND codes to indicate in the financial statements

Who submits the KND form 1152017

The declaration in the KND form 1152017 is provided for persons using the simplified taxation system - simplified taxation system. The application of the simplified tax system is regulated by Chapter 26.2 of the Tax Code, which states that both organizations and individual entrepreneurs have the right to apply the simplified tax system.

An organization has the right to switch to the simplified tax system after nine months of activity in the year when it decided to switch, provided that the total income for this period did not exceed 112.5 million rubles. Part 3 of Article 346.12 of the Tax Code of the Russian Federation lists the types of organizations and individual entrepreneurs that are not entitled to apply the simplified tax system, including, for example:

• entities with branches;
• banks;
• pension funds;
• investment funds;
• pawnshops.

Organizations and individual entrepreneurs whose activities are not listed in Art. 346.12 and having a fairly small income have the right to switch to the simplified tax system. The declaration in the form KND 1152017 will become mandatory for them.

The simplified tax system provides two taxation options:

• “income”, in which the amount of tax is calculated from the full amount of income of the organization;
• “income minus expenses” is a procedure in which only a person’s profit is subject to taxation.

The tax rate under the “income” system is less than under the “income minus expenses” system; each organization and entrepreneur independently decides which system to prefer.

Tax return according to the simplified tax system (KND-1151085)

Individual entrepreneurs are required to submit a tax return to the State Tax Inspectorate for the past calendar year with a deadline of April 30. For a certain period (for example, a quarter, half a year), reports are submitted by the 20th of the next month.

A tax return under the simplified system contains information: full name (including tax identification number) of the entrepreneur or name of the organization; taxable period; tax rate; OKVED code; OKATO; budget classification code (KBK); amount of insurance premiums. Provided by the State Tax Inspectorate in a single copy.

A simplified zero tax return, if there was no cash flow in the reporting period, is filled out as follows: title page; lines 001, 010, 020, 201; the rest is dashes. Rented quarterly.

When to submit a declaration using the KND form 1152017

The deadline for filing a declaration is established by Art. 346.23 Tax Code of the Russian Federation.

There are special cases when KND form 1152017 is submitted:

• if a person ceases business activities and notifies the tax office, he submits a declaration by the 25th day of the month following the one in which his activities ceased;
• if a person has lost the right to use the simplified tax system, he must submit a declaration by the 25th day of the month following the quarter in which this loss occurred.

Deadlines for filing a single simplified declaration in 2021

When is the unified simplified tax return submitted? The deadline for filing a single simplified tax return is set to the 20th day of the month following the reporting period: quarter, half-year, 9 months, calendar year.

NOTE! Monthly reporting cannot be replaced by a single simplified declaration.

Read more in the material “Tax reporting period in a single simplified declaration.”

Depending on the organizational and legal form of the business entity, it is presented as follows:

• individual entrepreneurs - at the place of registration of the individual entrepreneur;
• organizations - at the location of the head office (legal address).

For submission in 2021, the deadlines for submitting a single simplified tax return will be as follows:

• 01/20/2021 - for 2021;
• 04/20/2021 - for the 1st quarter of 2021;
• 07/20/2021 - for the first half of 2021;
• 10.20.2021 - for 9 months of 2021.

You will need to report for 2021 by January 20, 2022.

Liability for late submission of a single (simplified) declaration is described in the Ready-made solution from ConsultantPlus. This is a trial access to K+, free of charge.

Today, there are 3 options for submitting a single simplified tax return to the tax authority:

1. By mail with a description of the attachment. The payment receipt in this case will be a document confirming the submission of the declaration.
2. You can personally bring the declaration to the tax authority - in this case it is provided in 2 copies, on which an acceptance stamp is affixed; 1 copy remains with the tax office, and the 2nd copy is returned to the taxpayer and serves as confirmation of delivery.
3. The third option is to submit the declaration electronically through specialized operators or through the website of the Federal Tax Service of Russia.

See here for details.

How to fill out KND form 1152017

Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected] approved the procedure for filling out KND 1152017, which describes in detail how to fill out each section of the document.

The declaration consists of a title page and three sections; the first and second sections contain subsections intended for different taxation systems. The logic for filling out a document is unusual: first the title page is filled out, then the second section, then the first. Finally, if necessary, a third one.

All monetary values ​​in the declaration are entered in rubles in whole numbers, kopecks are rounded: 50 kopecks or more - to the full ruble, 49 kopecks or less - to zero.

Tax reporting forms for legal entities

Here you can download tax return forms in excel format for free.

New VAT dated March 23, 2005 No. 31n Form for KND 1151001

Ladies and gentlemen, I can please you - we have new forms for Unified Social Tax, Pension Fund and VAT. VAT was approved on the 7th and we don’t have it yet. But at the same time there is a new simplification.

Tax return for the unified social tax for persons making payments to individuals (Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated February 10, 2005 No. 21n)

Declaration of insurance contributions for compulsory pension insurance for persons making payments to individuals (Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated January 24, 2005 No. 9n)

New form! Tax return for corporate income tax. Appendix to the Order of the Ministry of Taxes of Russia dated November 11, 2003 No. BG-3-02/614 (as amended by the Order of the Ministry of Taxes of the Russian Federation dated June 3, 2004 No. SAE-3-02 / [email protected] ) Form for KND 1151006

Tax return for property tax of organizations (tax calculation for advance payment) Appendix No. 1 to Order of the Ministry of Taxes of Russia dated March 23, 2004 No. SAE-3-21/224

Form 4-FSS of the Russian Federation dated December 1, 2003 No. 130. Approved by: Resolution of the Social Insurance Fund of the Russian Federation dated December 1, 2003 No. 130, in Excel format.

New, for 2004, form (sent by colleague Mr. Karpov) - calculation of advance payments for insurance premiums for compulsory pension insurance for persons making payments to individuals: organizations; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs. Appendix No. 1 APPROVED by Order of the Ministry of Taxes of Russia dated January 27, 2004 No. BG-3-05/51 Form for KND 1151058

New form - Tax return for the unified social tax for persons making payments to individuals: organizations; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs. Appendix No. 1 to the Order of the Ministry of Taxes and Taxes of Russia dated 09.10.2002 No. BG-3-05/550 as amended. Order of the Ministry of Taxes and Taxes of Russia dated December 24, 2003 No. BG-3-05/711 (Form according to KND 1151046)

New form - Declaration of insurance contributions for compulsory pension insurance for persons making payments to individuals: organizations; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs. Appendix No. 1 to the order of the Ministry of Taxes and Taxes of Russia dated December 26, 2002 No. BG-3-05/747 as amended. Order of the Ministry of Taxes and Taxes of the Russian Federation dated November 4, 2003 No. BG-3-05/598 (Form according to KND 1151065)

New form - Tax return for value added tax. Appendix No. 1 to the Order of the Ministry of Taxes of Russia dated November 20, 2003 No. BG-3-03/644 (Form according to KND 1151001)

New form - Tax return for value added tax at a tax rate of 0 percent. Appendix No. 2 to the Order of the Ministry of Taxes of Russia dated November 20, 2003 No. BG-3-03/644 (Form according to KND 1151002)

New form - Balance sheet (Form No. 1) Appendix to the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n as amended by the order of the State Statistics Committee and the Ministry of Finance of the Russian Federation dated November 14, 2003 No. 475/102n

New form - Profit and Loss Statement (form No. 2) Appendix to the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n as amended by the order of the State Statistics Committee and the Ministry of Finance of the Russian Federation dated November 14, 2003 No. 475/102n

TAX DECLARATION for a single tax paid in connection with the application of the simplified tax system Form for KND 1152017 Appendix No. 1 to Order of the Ministry of Taxes of the Russian Federation dated November 12, 2002 No. BG-3-22/647 (as amended by Order of the Ministry of Taxes of the Russian Federation dated February 27, 2003 No. BG -3-22/86)

TAX DECLARATION FOR TRANSPORT TAX APPROVED by Order of the Ministry of Taxes of Russia dated March 18, 2003 No. BG-3-21/125 Form for KND 1152004

New Forms - Calculation of corporate property tax Form for KND 1152001 (as amended by Orders of the Ministry of Taxes and Taxes of the Russian Federation dated January 18, 2002 No. BG-3-21/22, dated April 21, 2003 No. BG-3-21/203)

“Calculation of advance payments for the unified social tax (UST)” (order of the Ministry of Taxes of the Russian Federation dated March 26, 2003 No. BG-3-05/134)

and “Calculation of advance payments for pension insurance” (order of the Ministry of Taxes of the Russian Federation dated April 24, 2003 No. BG-3-05/211)

PAYMENT SHEET FOR THE SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION, Form 4-FSS of the Russian Federation for the 1st quarter of 2003. Approved Resolution of the Social Insurance Fund of Russia dated October 29, 2002 No. 113

Declaration form for insurance contributions for compulsory pension insurance for persons making payments to individuals. Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 26, 2002 N BG-3-05/747 Form for KND 1151065

Certificate - confirmation of the main type of activity, Appendix No. 2 for social insurance

TAX DECLARATION FOR THE UNIFORM SOCIAL TAX dated 09.10.2002 No. BG-3-05/550

REPORT ON THE TARGET USE OF FUNDS RECEIVED
Form No. 6 according to OKUD In Excel format, archived.
Tax return form for corporate income tax. Order of the Ministry of Taxes and Duties of the Russian Federation dated December 7, 2001 N BG-3-02/542 (as amended by Order of the Ministry of Taxes of Russia dated July 12, 2002 N BG-3-02/358)

CALCULATION FOR PROPERTY TAX BALANCE SHEET Form 1 PROFIT AND LOSS REPORT Form 2 Information about accounts Decoding of the organization's receivables and payables for the tax on highway users Certificate on classification as a small business entity (SMB) Declaration on sales tax Declaration on tax on road users advertising Tax return for value added tax, form according to KND 1151001, annex to the order of the Ministry of Taxes of the Russian Federation dated July 3, 2002 No. BG-3-03/338. Income tax. Appendix No. 1 to the order of the Ministry of Taxes of Russia dated December 7, 2001 No. BG-3-02/542 (as amended by the order of the Ministry of Taxes of Russia dated July 12, 2002 No. BG-3-02/358) PAYMENT SHEET FOR THE SOCIAL INSURANCE FUND RUSSIAN FEDERATION, Form 4-FSS RF. CALCULATION OF ADVANCE PAYMENTS FOR THE UNIFORM SOCIAL TAX FOR PERSONS MAKING PAYMENTS TO INDIVIDUALS: ORGANIZATIONS; INDIVIDUAL ENTREPRENEURS; INDIVIDUALS NOT RECOGNIZED AS INDIVIDUAL ENTREPRENEURS (Appendix No. 1 to the order of the Ministry of Taxes of Russia dated 01.02.02 No. BG-3-05/49 Form according to KND 1151050) CALCULATION FOR ADVANCE PAYMENTS FOR INSURANCE PREMIUMS FOR A COMPULSORY PENSION SIA CARE FOR PERSONS MAKING PAYMENTS TO INDIVIDUALS : ORGANIZATIONS; INDIVIDUAL ENTREPRENEURS; INDIVIDUALS NOT RECOGNIZED AS INDIVIDUAL ENTREPRENEURS Appendix No. 1 to the order of the Ministry of Taxes of Russia dated March 28, 2002 No. BG-3-05/153 (Form according to KND 1151058) All this in one file, in Excel format, archived. Very comfortably! Instructions: When you unzip the files, you will have 4 Excel sheets in the folder. Fill in the details and dates in the sheet of the same name and when opening the rest, answer “update”; in other forms, the details and dates will be entered automatically.

Size 294 KB (301,108 bytes)

Land tax. Order of the Ministry of Taxes of the Russian Federation dated April 12, 2002 N BG-3-21/197 “On introducing amendments and additions to the Instruction of the Ministry of Taxes of Russia dated February 21, 2000 N 56 “On the application of the Law of the Russian Federation “On Payment for Land” In Excel format , archived. Size 49.9 KB.

CALCULATION FOR PROPERTY TAX BALANCE SHEET Form 1 PROFIT AND LOSS REPORT Form 2 Information about accounts Decoding of the organization's receivables and payables for the tax on highway users Certificate on classification as a small business entity (SMB) Declaration on sales tax Declaration on tax on road users advertising Information about quotas Calculation of insurance premiums in the Pension Fund One file, in Excel format, archived. Fill in the details on the first two sheets, and in the remaining forms the details and dates will be filled in automatically. Size 92.8 KB.

Tax return for value added tax, form according to KND 1151001, annex to the order of the Ministry of Taxes of the Russian Federation dated July 3, 2002 No. BG-3-03/338. In Word format, archived. Size 41.1 KB.

Income tax. Appendix No. 1 to the order of the Ministry of Taxes of Russia dated December 7, 2001 No. BG-3-02/542 (as amended by the order of the Ministry of Taxes of Russia dated July 12, 2002 No. BG-3-02/358) In Excel format, archived. Fill in the details on the first two sheets, and in the remaining forms the details and dates will be filled in automatically. Size 96.3 KB.

CALCULATION OF ADVANCE PAYMENTS FOR THE UNIFORM SOCIAL TAX FOR PERSONS MAKING PAYMENTS TO INDIVIDUALS: ORGANIZATIONS; INDIVIDUAL ENTREPRENEURS; INDIVIDUALS NOT RECOGNIZED AS INDIVIDUAL ENTREPRENEURS (Appendix No. 1 to the order of the Ministry of Taxes of Russia dated 01.02.02 No. BG-3-05/49 Form according to KND 1151050) In Excel format, archived. Size 53.3 KB.

PAYMENT SHEET FOR THE SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION, Form 4-FSS of the Russian Federation. In Excel format, archived. Size 17.6 KB.

As soon as they are ready, other forms and forms will be posted.

Add to favorites

make a homepage

Accounting services in Moscow

Method and form of document submission

Declaration 1152017 is submitted:

1. On paper:
   personally by the taxpayer;
2. his representative;
3. by mail.
4. Electronic.

IMPORTANT!

The Federal Tax Service does not have the right to require an electronic declaration. Taxpayers with a staff of 100 or more employees are required to report in electronic format. And for the transition to the simplified tax system, the following condition applies: the staff cannot exceed 100 employees. At the same time, the electronic delivery method eliminates a large number of errors and omissions when filling out.

Structure and specific examples

The indicator is a combination of seven digits, each position consists of a block required for identification and a block of the name of the identification object itself. The KND form includes a form class, a subclass, a registration number within the subclass (three digits) and the last two digits - a control number.

We present the most common values ​​in the table.