Tax return according to the simplified tax system: composition, payment of tax, example of filling

Deadlines for submitting reports to the simplified tax system “income-expenses” for 2019

If the deadline for submitting the declaration falls on a weekend or holiday, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). In 2021, the deadline for submitting simplified reports does not fall on weekends and therefore will not be postponed.

If you lose your right to the simplified tax system, the declaration must be submitted by the 25th day of the month following the quarter in which you violated the rules for applying the simplified tax system (clause 3 of article 346.23 of the Tax Code of the Russian Federation). If you voluntarily refuse the simplified tax system, the reports must be sent to the Federal Tax Service by the 25th day of the month following the day you removed the simplified tax system (submitted an application on form 26.2-8).

Filling out section 3 of the simplified tax system declaration

The declaration under the simplified tax system is drawn up according to the template from the order dated February 26, 2016 No. ММВ-7-3 / [email protected] , in accordance with the filling rules given there.

The basis for filling out Section 3 arises when the “simplified” person receives the targeted funds specified in clauses 1, 2 of Art. 251 Tax Code of the Russian Federation.

Columns 2 and 5 of Section 3 must be completed by charitable organizations, NPOs and commercial firms, provided that in the reporting period there was receipt or expenditure of targeted funding with a limited period of use.

In Section 3 of the “Report on the Intended Use of Property...” information about the type of financing is entered in the first column in the form of codes (Appendix No. 5 to the Procedure for filling out the Declaration under the simplified tax system), including:

• 010 – grants;
• 020 – investment investments that the company received after an investment competition;
• 030 – foreign investments aimed at covering the costs of capital investments in the production segment (the period of use of money cannot exceed 1 year);
• 040 – funds received to the account of the developer company from equity holders;
• 060 – financing within the framework of programs to support science, scientific and technical or innovative activities (allocated for the implementation of specific projects);
• 070 – funds allocated to replenish the resource base of funds that provide material support for scientific, innovative and scientific-technical activities;
• 110 – this code is used by medical institutions operating in the compulsory medical insurance system when receiving money for services provided to insured individuals;
• 112 – funds from owners of premises in apartment buildings, accumulated in the accounts of management organizations;
• codes 120 – 324 are used to allocate funds allocated for the maintenance of non-profit organizations and for material support of the statutory activities of such companies;
• 340 – gratuitous assistance in monetary and non-monetary form;
• 350 – fixed assets and intangible assets received by the enterprise on a free basis under international agreements;
• 360 – property assets that were transferred to a state or municipal organization;
• 380 – property received free of charge by licensed educational organizations;
• 390 – OS received by enterprises that are members of the DOSAAF of the Russian Federation for carrying out activities for the development of military registration specialties by individuals;
• 400 – funds received in favor of a unitary enterprise from individuals or legal entities;
• 500 – other funds with a specific purpose.

The report on the intended use of property begins with the transfer of balances from Section 3 of the declaration for the previous period, if there were similar receipts then. Data on previously unused funds of targeted financing for which the deadlines for spending have not expired are transferred to the current form in a separate line (remainders are also reflected for open-ended financing). In this case, the amount is transferred to column 3 from column 6 of Section 3 of the previous reporting period.

Algorithm for entering information in section 3:

1. Each type of targeted financing is indicated by a specific code - column 1.
2. Column 2 reflects the dates when the organization received funding. If the period for using target funds has not been established, column 2 is not filled in.
3. Column 3 contains information about the amount of funds received in the reporting year.
4. Column 4 indicates the amount of funding spent in the period under review for its intended purpose.
5. Column 5 indicates the deadline by which the funds allocated to the enterprise must be spent for their intended purpose (for open-ended receipts, column 5 is not filled in).
6. Field 6 shows the amount of funds that remains unspent and has not expired (the difference between columns 3 and 4).
7. Column 7 includes amounts that the company did not manage to disburse within the allotted time frame or spent in violation of the requirements for the intended purpose of spending money.

If data is entered in column 7, these amounts must be taken into account as part of non-operating income receipts. The date of crediting such funds to income is considered to be the moment of actual inappropriate expenditure. In Section 3, all columns should be summarized.

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

An example of filling out the “Report on the intended use of property (including funds), work, services...” for 2021 is given below. The date of receipt of the grant is 07/11/2018, the established period of use is 01/11/2019. The company used all targeted funds for their intended purpose in 2021, so there are no indicators for column 6 at the end of the year.

Declaration form for the simplified tax system “income minus expenses”

In 2021, the reporting form for the simplified tax system has not changed; the declaration for 2021 must be submitted as before, on a form, approved. By Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/ [email protected]

For the simplified tax system “income-expenses” the following sections of the declaration are required to be completed:

• Title page.

Contains basic information about the simplifier submitting the report, the tax period and the Federal Tax Service with which the organization or individual entrepreneur is registered.

• Section 1.2.

Includes data on the amounts of advance payments and tax payable (reduced) based on the results of the reporting or tax period.

• Section 2.2.

Reflects information on income and expenses, the amount of loss received, the tax rate and the amount of calculated tax at the end of each reporting (tax) period.

Section 3 (Report on the intended use of property) is completed only if you received assets as part of charity or targeted financing (according to the provisions of Article 251 of the Tax Code of the Russian Federation).

Declaration form for the simplified tax system “income minus expenses” 2019

Declaration of the simplified tax system “income minus expenses” in 2021: what you should know

LLCs using the simplified tax system “income minus expenses” are required to submit a declaration for 2021 inclusively by 03/31/2020. For individual entrepreneurs, the deadline is 04/30/2019.

The form and procedure for filling out the declaration are regulated by Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / [email protected] dated February 26, 2016.

The basis for filling out the simplified taxation system “income minus expenses” 2020 declaration is the data on income and expenses recorded in KUDiR (book of income and expenses). The data from it is transferred to the declaration, rounded to the nearest ruble.

Filling out the simplified taxation system declaration “income minus expenses” must be done even if the organization did not conduct actual activities in the reporting period (clause 4, clause 1, article 23, clause 1, article 80 of the Tax Code of the Russian Federation). In this case, only OKTMO and the tax rate are indicated in the “zero”. All other lines must have dashes. If the organization does not submit a zero report, the fine will be 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

Under the simplified tax system, “income minus expenses” must be filled out:

• Title page,
• Section 1.2 (amount of tax payable),
• Section 2.2 (calculation of tax and minimum tax),
• Section 3 (if there are targeted revenues).

Tax payment is made in quarterly advances - no later than April 25, July 25, October 25. Payment of the tax amount for the year (taking into account previously paid advances) is made no later than the deadline for filing the annual declaration.

The procedure for filling out the simplified taxation system “income-expenses” declaration for 2019

The procedure for filling out reports under the simplified tax system is prescribed in Appendix 3 to the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ [email protected]

General rules for filling out the declaration

When filling out a declaration under the simplified tax system, you must not only enter all the data correctly, but also correctly prepare the reporting itself. A seemingly insignificant error, for example, in the page number, binding of document sheets or ink color, can cause refusal to accept the declaration.

Let us recall the basic rules for filling out a report on the simplified tax system:

• Amounts are indicated in full rubles: values ​​up to 50 kopecks are discarded, values ​​above are rounded to the nearest full ruble.
• The numbering of pages in the declaration is continuous: the sheets are numbered in the order in which they appear one after another.
• If some sheets and sections are not filled out, you do not need to submit them.
• When filling out the declaration by hand, you must use black, purple or blue ink. You cannot correct errors with the corrector. It is advisable not to correct them at all, since the report is checked by a machine. It is better to redo a sheet containing an error.
• When filling out a report on a computer, use Courier New font with a height of 16-18 points. Double-sided printing is prohibited, as is stapling sheets. When using a paper clip, it is advisable not to touch the barcodes in the upper corner of the title page - damage to it may make it difficult for a machine to read the information from the report.
• Indicators are entered from left to right, starting from the leftmost cell. If the report is filled out using a special program, then the numerical indicators must be aligned to the right margin.
• The text in the declaration is indicated in capital block letters.
• If some indicator is missing, put a dash in the corresponding line. If a line is not filled in completely, then we also put a dash in its unfilled cells.
• On each page of the declaration, the Taxpayer Identification Number (TIN) (for all taxpayers) and KPP (for organizations only) are indicated.

An example of filling out a declaration under the simplified tax system “income minus expenses”

Let's look at filling out the declaration using the example of Romashka LLC.

Title page

Page 1

Section 1.2

Page 2

Section 2.2

Page 3

Sample of filling out the simplified taxation system 15% declaration

An example of calculating the tax-USN and a sample of filling out this report will help you understand the procedure for filling out the simplified tax system “income minus expenses” declaration.

Example

LLC "Kadrovik" provides accounting and legal services. The firm's income and expenses are shown in the table below:

Table 1.

The tax rate for the simplified tax system “income-expenses” is 15%.

The accountant of Kadrovik LLC fills out the simplified taxation system declaration for 2021 based on the following data:

Table 2.

Tax payable is calculated as 15% of the difference between income and expenses.

As can be seen from Table 2, the tax on the difference between income and expenses for 2021 is 81,192 rubles. We compare this amount with the minimum tax - 1% of income for 2021.

The income of Kadrovik LLC for 2021 is RUB 1,110,000. The minimum tax on this amount is 11,100 rubles. Therefore, at the end of the year, you need to pay tax calculated in the general manner, minus the amounts of previously paid advances - 4,173 rubles.

Sample of filling out a declaration under the simplified tax system “income minus expenses” 2019

Sample declaration of the simplified tax system “income minus expenses” 2021 using an example

As an example, let’s look at a sample declaration under the simplified tax system “income minus expenses” based on the results of 2021.

Alpha LLC provides accounting and tax accounting services using the simplified tax system (USN) of 15%.

Data for filling out a declaration under the simplified tax system for 15% of Alpha LLC. (rub.):

The minimum tax amount for 2021 is:

1,325,202 x 1% = 13,252 rubles.

The estimated amount of the simplified tax (RUB 59,910) is more than the minimum. Taking into account advances, the actual payment is 17,941 rubles. (59910 – 14695 – 15391 – 11883).

First, section 2.2 is filled in with the tax calculation, then section 1.2, which reflects the advances paid and the amount of additional tax paid for the year. There was no targeted funding in 2021, so Alpha LLC did not fill out section 3 of the simplified taxation system declaration of 15%.

A sample of filling out the simplified tax system declaration “income minus expenses” using the example of Alpha LLC can be downloaded below.

The procedure for submitting the simplified taxation system “income-expenses” declaration

The declaration can be submitted in several ways:

• personally;
• through a representative by proxy - please note that inspections require a notarized power of attorney from the representative of the individual entrepreneur;
• by mail - we recommend sending by registered mail with an inventory and receipt of receipt;
• electronically, signing it with an electronic signature (EDS).

Entrepreneurs submit a report to the inspectorate at their place of registration. Organizations - to the Federal Tax Service at their location, that is, legal address.

Declaration form according to the simplified tax system

The declaration under the simplified tax system for 2021 is submitted on a form approved by the Federal Tax Service (order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] ).

Please note: by order dated December 25, 2020 No. ED-7-3/ [email protected] the Federal Tax Service approved a new declaration form, which applies to reporting already for 2021! And for 2021 you must report using the old form.

The entire declaration form consists of 8 pages, but not all of them are filled out.

1. Simplified people with the object “Income” draw up the title page, sections 1.1 and 2.1.1, and payers of the trade fee, in addition, section 2.1.2.
2. Payers of the simplified tax system Income minus expenses submit the title page, sections 1.2 and 2.2.

If targeted funds were received at any taxable object of the simplified tax system, they are indicated in section 3.

Responsibility for late submission of the declaration

Penalties for late submission of the report include:

• if the tax is paid - 1 thousand rubles;
• if the tax has not been paid - 5% of the amount of tax payable on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1 thousand rubles. (Article 119 of the Tax Code of the Russian Federation).

The fine can be reduced if there are mitigating circumstances (Article 112 of the Tax Code of the Russian Federation, information from the Federal Tax Service). But, unfortunately, it will not be possible to completely cancel the fine.

For late submission of a report, an official of the organization - the person responsible for the untimely submission of reports - may be held accountable. Most often this is the chief accountant or individual entrepreneur (or director of the company). The official may be given a warning or a fine in the amount of 300 to 500 rubles. (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

If the period of delay exceeds 10 working days, tax authorities have the right to block the company’s current account (Clause 2 of Article 76 of the Tax Code of the Russian Federation).

You can learn more about reporting based on the results of 2021 in the “Employer reporting” section.

Basic rules to follow when filling out a simplified declaration

When filling out the document you need to know the following points:

The declaration must be filled out either on a computer or in blue or black ink with capital printed characters.

If the sheets of the document do not contain records, then they are not included in the declaration.

Amounts used to calculate indicators must be rounded to whole rubles, rounding kopecks according to the rules of arithmetic rounding. When calculating the values ​​of some lines (for example, Pages 140, 141, 142, 143, etc.), rounding down is used.

If some cells are left blank or the value is zero, then a dash (“-”) is added.

The document should not be stapled, but connected with a paper clip.

If the taxpayer applies the “Income” tax regime, the data is filled in on the following sheets: “Title Sheet”; sections 1.1, 2.1.1 and 2.1.2. In the taxation regime “income minus expenses,” the following sheets are filled in: Title page; Sections 1.2 and 2.2.

Section 3 is completed only if the individual entrepreneur or organization received targeted income, funding, etc. during the reporting year.

It is necessary to fill out the lines with advance payments. Unlike previous forms, the declarations for 2021 include amounts not actually paid, but required (calculated) to be paid for certain reporting periods. That is why filling out must begin with section 2, and then move on to section 1.

The declaration sheets under the simplified tax system must be signed by the taxpayer or his representative, and the date of completion must also be indicated. If an organization or individual entrepreneur has a seal, it is affixed only on the title page of the document.

Let's sum it up

• The declaration under the simplified tax system “income-expenses” for 2021 is submitted: by 03/31/2020 - by organizations and by 04/30/2020 - by individual entrepreneurs.
• The simplifier for the “income minus expenses” object fills out only the title page, sections 1.2 and 2.2.
• Section 3 is completed if assets were received as part of charity or targeted financing during the tax period.
• For late submission of a declaration, an individual entrepreneur or organization may be held liable in the form of a fine.

If you find an error, please select a piece of text and press Ctrl+Enter.

Composition of the report and requirements for the procedure for filling it out

The form and procedure for filling out a declaration under the simplified tax system for 2021 was approved by order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated 02/26/2016. The report consists of a title page and three sections (the first and second have two subsections):

• section 1.1. “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation is income), subject to payment (reduction), according to the taxpayer”;
• section 1.2. “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer”;
• section 2.1. “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”;
• section 2.2. “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)”;
• Section 3. “Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing.”

Depending on the object of taxation applied by the taxpayer (“Income” or “Income minus expenses”), declaration sheets are also filled out: filling out the simplified tax system declaration for 2021 income includes subsections 1.1 and 2.1, in the second case (when applying a rate of 15%) - subsections 1.2 and 2.2 .

Document structure

The simplified taxation system (STS) exempts an organization from paying a number of taxes. Article 346.20 of the Tax Code of the Russian Federation provides for two options for using the simplified tax system :

• 6% – tax is calculated on the taxpayer’s total income;
• 15% – the tax base consists of income reduced by the amount of the organization’s costs.

Regardless of the chosen option of the simplified tax system (“income” or “income minus expenses”), the calculation and payment of advance payments occurs in accordance with the procedure approved in Article 346.21 of the Tax Code of the Russian Federation. At the end of the calendar year, the HOA is required to submit a declaration to the tax office , the structure of which is divided into five sections :

1. title page;
2. section 1.1. – to display advance payments at a rate of 6%;
3. section 1.2. – to display advance payments at a rate of 15%;
4. section 2.1. – to calculate the tax amount in the “income” option;
5. section 2.2. – to calculate the amount of tax in the “income minus expenses” option;
6. Section 3 – report on the intended use of funds.

In this case, it is not necessary to fill out all five sections: the taxpayer enters information only on the pages directly related to him.