Individual entrepreneur taxes on the simplified tax system in 2021 without employees

When to pay payments under the simplified tax system in 2018

Payers of the simplified tax system in 2021 must quarterly calculate and pay advance payments for the “simplified” tax no later than the 25th day of the month following the quarter, as well as the tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When paying the simplified tax system, you must indicate in the payment slip the budget classification code (BCC) to which the tax is transferred according to the simplified tax system. Budget classification codes according to the simplified tax system in 2021 must be indicated in field 104 of the payment order (according to the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, as amended by order No. 90n dated June 20, 2021). For legal entities (organizations) and individual entrepreneurs (IP) on the simplified tax system, the indicators depend on:

• from the object of taxation;
• from the purpose of payment.

Tax payment deadlines

Article 346.21 of Chapter 26.2 of the Tax Code of the Russian Federation establishes the following deadlines for companies and individual entrepreneurs using the simplified taxation system:

1. For advance payments - no later than the 25th day of the month after the end of each quarter, which are defined as reporting periods. This deadline is the same for all taxpayers.
2. For year-end payments - no later than the following dates after the end of the reporting year:
   for legal entities - March 31;
3. for individual entrepreneurs - April 30.

According to the general rule established by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, the tax payment deadline is moved to the first working day following the weekend.

The minimum tax, for which the law does not establish a separate payment date, should, according to tax authorities, be paid within the same period as other payments under the simplified tax system.

Table: dates for payment of simplified tax in 2021

KBK according to the simplified tax system “income” in 2021 (6%)

The BCC for the simplified tax system for 2021 with the object “income” is single – 182 1 05 01011 01 1000 110. Advance payments and a single tax at the end of the year are transferred using this code (182 1 0500 110).

The BCC for penalties of the simplified tax system 2021 and the code for paying the fine differs in the 14th and 15th digits (21 and 30 instead of 10). Let us summarize the BCC according to the simplified tax system “income” for 2018 in the table. It is relevant for organizations and individual entrepreneurs:

Here is an example of filling out a payment order for payment of the simplified tax system “income” (6 percent) in 2021:

KBK at the minimum tax rate on the simplified SNO

This table presents the codes applicable for depositing funds into the tax budget according to the simplified tax system at 1%, which is considered the minimum for entrepreneurs.

BCC under the simplified tax system “income minus expenses” in 2018 (15%)

For organizations and individual entrepreneurs on the simplified tax system “income minus expenses”, 19 out of 20 KBK digits coincide. Check that in the KBK simplified tax system for 15 percent in 2018, in place of the 10th digit there is “2” and not “1”. This will be the main difference compared to the “income” object.

If “income minus expenses” is chosen as the object of taxation, then the KBK simplified tax system in 2021 for organizations and individual entrepreneurs is as follows:

Here is an example of filling out a payment order for payment of the simplified tax system “income minus expenses” (15 percent) in 2021:

The BCC of the minimum tax according to the simplified tax system is the same as the code for the single tax and advance payments for the object “income minus expenses”. Therefore, the minimum tax under the simplified tax system for income minus expenses in 2021 is paid at KBK 182 1 0500 110.

KBK for simplified people

Budget classification code (BCC) is digital information with the help of which payments transferred by taxpayers are credited to the corresponding budget revenue items. The Ministry of Finance of the Russian Federation developed and approved the BCC for all types of income coming to the budget. This also applies to tax revenues.

The legislator periodically adjusts the list of codes. However, the changes to the BCC made in 2021 did not affect simplifiers. The codes for companies and entrepreneurs on the simplified tax system are the same. They depend on 2 factors:

• taxation systems and rates;
• type of obligatory payments to be paid.

BCC for an object 6%

The BCC for the 6% rate on income has not changed since 2021.

Table: list of current BCCs for the “Revenue” object

It will not be difficult for an accountant to fill out a payment order for the payment of a single tax under the simplified tax system for 2018: it is enough to have a sample of previously created documents on hand.

When filling out a payment order for payment of a single tax according to the simplified tax system (tax object “Income”), you can use the 2017 sample

BCC for simplified tax system 15%

The BCC for the tax object “Income minus expenses” also remains relevant from 2021.

Table: current BCCs for taxation of the simplified tax system “Income minus expenses”

The tax authorities did not provide any innovations for filling out payments under the simplified tax system “Income minus expenses” in 2021.

Sample payment order for payment of the simplified tax system for “Income minus expenses”: pay attention to the 5th order of payment

BCC for minimum tax

The minimum tax is 1% of the income that simplifiers must pay at the “Income minus expenses” facility if, at the end of the year, they received a loss or insufficient profit.

For example:

• in an LLC with an income of 2000 thousand rubles. costs amounted to 1900 thousand rubles;
• the single tax according to the calculation will be equal to 15 thousand rubles: (2000 thousand rubles - 1900 thousand rubles) x 15%;
• minimum tax: 2000 thousand rubles. x 1% = 20 thousand rubles;
• Consequently, to the budget, according to clause 6 of Art. 346.18 of the Tax Code of the Russian Federation, an amount of 20 thousand rubles is transferred.

Since 2015 (after the abolition of the separate BCC for the minimum tax), a single code has been established for paying taxes at a rate of 15% - 182 1 0500 110.

USN object of taxation “Income minus expenses”

Consequences of incorrectly specified BCC in the payment

If the payment order for the transfer of tax according to the simplified procedure contains an incorrect BCC value, the payment amount will remain stuck as unknown until the payment is clarified. According to Art. 45 of the Tax Code of the Russian Federation, a company or individual entrepreneur who incorrectly indicated the KBK in the payment document is not considered to have evaded the obligation to pay taxes, and, accordingly, the tax inspectorate does not have the right to impose financial sanctions.

If such an error is discovered, you should contact the Federal Tax Service at the place of registration with a request to clarify the parameters of the tax payment. This position is supported by the Russian Ministry of Finance in a letter from the Department of Tax and Customs Policy of the Russian Ministry of Finance dated January 19, 2021 No. 03–02–07/1/2145.

Tax legislation does not regulate the form of an application for clarification of tax payment. Therefore, it can be written in any form. However, you must specify a number of parameters. Step-by-step instructions will help you fill out your application correctly:

1. The header of the letter should contain:
   name, address and surname with initials of the head of the Federal Tax Service;
2. name of the organization (or full name of individual entrepreneur), registration data, address, surname with initials of the person who has the right to sign an application to the tax office on behalf of the organization or individual entrepreneur;
3. The main part of the letter must:
   first describe the error indicating the incorrect BCC in the payment order;
4. then make a request to transfer the transferred funds according to the correct BCC;
5. The final part contains:
   signature of the manager (or individual entrepreneur), seal impression (if available);
6. a copy of the payment order with an incorrect BCC.

The letter must make a reference to clause 7 of Art. 45 of the Tax Code of the Russian Federation, so that the tax inspectorate recalculate the resulting penalties and write them off from the budget settlement card.

In the case provided for by this paragraph, on the basis of an application from the taxpayer and an act of joint reconciliation of calculations for taxes, fees, penalties and fines, if such a joint reconciliation was carried out, the tax authority makes a decision to clarify the payment on the day of actual payment of the tax to the budget system of the Russian Federation for the corresponding Federal Treasury account. In this case, the tax authority recalculates penalties accrued on the amount of tax for the period from the date of its actual payment to the budget system of the Russian Federation to the appropriate account of the Federal Treasury until the day the tax authority makes a decision to clarify the payment.

Paragraph 5 of paragraph 7 of Article 45 of the Tax Code of the Russian Federation

Reconciliation of payments is optional, but both the Federal Tax Service inspectorate and the taxpayer have the right to request it. The Tax Code does not establish a time limit for consideration of an application for clarification of payment, but the inspectorate is obliged to notify the taxpayer within 5 days from the date of the decision.

The rules for writing an application to the tax office to correct the KBK in a payment document should not be neglected: an incorrectly completed application is not subject to consideration

Video: instructions for correcting errors in KBK

KBK 2021 for individual entrepreneurs

The BCC consists of a long chain of numbers, each of which contains a code that classifies the corresponding group of receipts.
This tool is necessary for the smooth functioning of the budget system, since the flow of revenues and the number of expenses is enormous. The structure of the encodings allows you to specify and detail each receipt. The procedure for using budget classification codes is regulated by the Ministry of Finance. 2018 was marked by changes to the directory of budget classification codes, uniform in all regions of the Russian Federation:

• introduction of new tax codes on bond income;
• The list of excise codes has been added.

The BCC for the simplified tax system in 2021 for individual entrepreneurs is divided into:

• BCC for payment of the simplified tax system for 2021 for individual entrepreneurs for the object “income”;
• BCC according to the simplified tax system for the object “income minus expenses” for 2021 for individual entrepreneurs.

Until the end of last year, there were 3 KBK for the simplified tax system for individual entrepreneurs. Below is information about the CBK on simplified taxation system income in 2021 for individual entrepreneurs (column No. 2), as well as the object “income minus expenses” (column No. 3):

Until the end of last year, payment of the lower threshold tax fee was carried out using a separate code; from 2021, it is mandatory to use the single tax code.

The date of payment is considered to be the day specified in the payment order (from the individual entrepreneur's current account to the Treasury account). Mandatory condition: the amount in the account must be sufficient to cover the payment.

We recommend you study! Follow the link:

KBK and other details for individual entrepreneurs on UTII for deduction of tax, penalties or fines

When is it necessary to pay individual entrepreneur taxes on the simplified tax system in 2021?

Reporting by payers of the simplified tax system must be generated every 3, 6, 9 months. Transfer of advance payments must be made before the 25th day of the month following the end of the reporting period, i.e., no later than April 25, July 25, October 25.

The procedure is regulated by the Tax Code of the Russian Federation. At the end of the year, entrepreneurs make the final calculation of the single tax. Payments to the budget must be completed by April 30 next year.

Payments on other dates are made upon the occurrence of one of the following cases:

• when closing an individual entrepreneur, the tax is paid no later than the 25th day of the month following the month indicated by the tax notice as the date of termination of activity. The reason for termination of work may be the personal desire of the entrepreneur or an order from government authorities;
• If the right to use the simplified system has been lost by the taxpayer, then the tax must be paid by the 25th day of the month following the quarter during which the right was lost. You can lose the right to use the simplified tax system due to non-compliance with the criteria (amount of revenue, number of personnel). The entrepreneur is automatically transferred to the use of OSN.

Below is a table with payment deadlines in 2021.

To avoid accrual of penalties and fines, it is recommended to make payments before the end of the regulated periods.

If the payment date falls on a weekend or non-working day, then payment is allowed no later than the next working day.

We recommend you study! Follow the link:

Budget classification codes for personal income tax and VAT for individual entrepreneurs

Kbk for usn minimum tax 2021 - Moneyprofy.ru

The BCC for the simplified tax system “income” in 2021 is established by the Instructions approved by Order of the Ministry of Finance dated July 1, 2013 No. 65n. For the simplified tax system with the taxable object “income”, the BCC for 2021 is set at 18210501011011000110.

Please note that when transferring tax, it is required to indicate the BCC in the payment slip, depending on whether the amount of tax itself, penalties and (or) fines are subject to transfer.

KBK simplified tax system “income” in 2021 is as follows:

Kbk usn with “minimum tax” in 2021

The minimum tax in 2021 must be transferred according to the BCC of ordinary advance payments. This provision follows from the order of the Ministry of Finance of Russia dated June 20, 2021 No. 90n.

Let's assume that the organization has finalized the simplified tax system by the end of the year. At the same time, she reached the minimum tax and must pay it no later than March 31, 2021. You need to transfer money to KBK - 182 1 0500 110. This KBK is valid for both regular tax with the object “income minus expenses” and for the minimum “simplified tax”.

In other words, in 2021, organizations using the simplified tax system used two different BCCs. One was used for regular tax under the simplified tax system, the other for the minimum tax. Starting in 2021, the situation has changed - the KBK has become unified.

From January 1, 2021, the BCC for insurance premiums approved for 2021 will apply. A table containing budget classification codes for insurance premiums is presented in this article.

When transferring personal income tax in 2021, tax agents must indicate the following BCC.

KBK 18210202140061100160 - Insurance contributions for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of insurance pensions for periods expired before January 1, 2021

18210202101082011160 kbk transcript 2021 Question: 18210202101082011160 kbk transcript 2021 what tax? Answer: This is the budget code..

18210202110062110160 KBK transcript 2021 Question: 18210202110062110160 KBK transcript 2021 what tax? Answer: This is the budget code..

tgdon.ru

How to calculate the minimum tax under the simplified tax system 2021 - 2021

Organizations and individual entrepreneurs - individual entrepreneurs who apply the simplified tax system with the taxable object INCOME minus EXPENSES (USN D-R) must calculate the amount of the minimum tax based on the results of the tax period (year). There is no need to calculate the minimum tax based on the results of reporting periods.

According to Article 346.19 of the Tax Code of the Russian Federation, the tax period under the simplified tax system is a calendar year. Reporting periods under the simplified tax system are the first quarter, six months and nine months of the calendar year.

Also, if the object of taxation under the simplified tax system is INCOME, then in this case the minimum tax is not calculated and not paid, because in this case there is always income, of course, if economic activity was carried out. And these incomes are taxed at their own rate.

Formula for calculating the minimum tax 2021

So, according to clause 6 of Article 346.18 of the Tax Code of the Russian Federation, when applying the simplified tax system as an object of taxation, income minus expenses, pays the minimum tax.

The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is income determined in accordance with Article 346.15 of the Tax Code.

The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, i.e. a loss was incurred. Therefore, it is beneficial for income to be slightly higher than expenses, so that there is no loss under the simplified tax system D-R.

The minimum amount of tax under the simplified tax system for an object of income minus expenses is calculated using the following formula:

Minimum tax = Taxable income received during the tax period × 1%.

The minimum tax under the simplified tax system 2021 should be paid to the budget if, at the end of the tax period, it turned out to be more than the “simplified” tax, calculated at the regular rate (15% or less).

For example, a company applies the simplified tax system with the object of taxation being income minus expenses:

Let's calculate what tax the company must pay at the end of 2021.

Since the recorded expenses are greater than income, this means that at the end of the year there will be a loss in the amount of 160,300 rubles. (RUB 28,502,000 – RUB 28,662,300). Therefore, the tax base and single tax at the regular rate are equal to zero. It is in this case that the minimum tax must be calculated. It will be:

RUB 285,020 (RUB 28,502,000 × 1%)

The minimum tax is greater than the single tax, so at the end of 2021 you will have to pay a minimum tax to the budget.

If the simplified tax system is combined with another tax regime, for example with a patent taxation system, the amount of the minimum tax is calculated only on income received from “simplified” activities (letter of the Federal Tax Service of Russia dated 03/06/2013 No. ED-4-3/).

It must be remembered that the minimum tax is paid only at the end of the year, and only if the “simplified tax” loses the right to the simplified tax system during the year, then the minimum tax (if it was payable) must be transferred based on the results of the quarter in which the right to simplified tax was lost . There is no need to wait until the end of the year.

Deadlines for payment, BCC minimum tax

The Tax Code of the Russian Federation does not establish special deadlines for paying the minimum tax. This means that it must be transferred in the general manner no later than the deadline established for filing a tax return:

• legal entities pay the minimum tax no later than March 31.
• entrepreneurs - no later than April 30 of the year

Source: https://moneyprofy.ru/kbk-dlja-usn-minimalnyj-nalog-2021/

What is KBK and where should it be indicated?

The budget classification code (BCC) shows where the state receives its revenues and where its expenses are directed.
The KBK system was created to regulate financial flows; with their help, a budget program is drawn up at the level of the state and constituent entities. Organizations and entrepreneurs using the simplified tax system should also know and use KBK in payments. Whether the tax authorities will take this payment into account or not depends on the correctness of filling out the order. If the tax office does not see the tax on time, it can collect it unilaterally and charge penalties. In 2021, as in the past, field 104 is provided for the KBK payment order. The rules for using the KBK are regulated by Order of the Ministry of Finance No. 65n dated July 1, 2013.

The simplified single tax is paid for the quarter in the form of advance payments until the 25th of the next month. Tax for the year is paid by organizations until March 31 and until April 30 for individual entrepreneurs. To transfer tax, fill out the payment form correctly and indicate the correct BCC depending on the object of taxation and the purpose of the payment.