Advance payment under the simplified tax system for the second quarter of 2021

When to make payments

The reporting periods for the single tax on the simplified tax system are quarter, six months and nine months. Advance payments for “simplified” tax must be transferred no later than the 25th day of the first month following the reporting period (that is, quarter, half-year and nine months). Accordingly, as a general rule, the tax must be transferred to the budget no later than April 25, July 25 and October 25, 2021. Such deadlines follow from Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation. At the end of the year - the tax period for a single “simplified” tax - organizations and individual entrepreneurs use the simplified tax system to summarize and determine the total amount of the single tax; for the object “income minus expenses” - a single or minimum tax. Organizations transfer these payments to the budget no later than March 31 of the following year, individual entrepreneurs - no later than April 30 of the next year.

It is possible that the “simplified” payment deadline will fall on a weekend or non-working holiday. In this case, a single tax or advance payment according to the simplified tax system can be sent to the budget no later than on the next working day after the last (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

How to calculate an advance payment according to the simplified tax system

Advance payments are paid for each quarter, in parts, but advance reports are submitted incrementally:

• I quarter – January, February March;
• II quarter = I sq. + April, May, June;
• 9 months = Q1 + 1st half year + July, August, September;
• year = 1st quarter + 1 half year + 9 months + October, November, December.

Example of calculation of simplified tax system 6%

Income (thousand rubles):

• I quarter – 90;
• II quarter – 70;
• III quarter – 80;
• IV quarter – 80.

Income on an accrual basis (thousand rubles):

• I quarter – 90 thousand rubles;
• Half-year – 90 + 70 = 160;
• 9 months – 160 + 80 = 240;
• Year – 240 + 80 = 320.

Contributions paid (RUB):

• I quarter – 250;
• II quarter – 2000;
• III quarter – 2500;
• IV quarter – 2500.

Contributions paid on an accrual basis (RUB):

• I quarter – 2500;
• Half a year – 2500 + 2000 = 4500;
• 9 months – 4500 + 2500 = 7000;
• Year – 7000 + 2500 = 9500.

In the example, we will set the conditional limit to 50%. Let's calculate by periods (rub.):

I quarter:

1. Tax = 90000*6% = 5400
2. Contributions = 2500
3. Advance payment due 5400 – 2500 = 2900

Half year:

1. Tax =160000 * 6% = 9600
2. Contributions = 2500 + 2000 = 4500 rubles.

9600 * 50% = 4800 Contributions paid less than the limit. For the first quarter advance payment = 2900 rub. This means that the tax due is 9600 – 4500 – 2900 = 2200.

9 months:

1. Tax = 240000 * 6% = 14400
2. Contributions = 7000

14400 * 50% = 7200 rub. Contributions paid are less than the limit. Additional payment after 9 months. 14400 – 7000 – 2200 – 2900 =2300. Payment for 9 months. 2900 + 2200 + 2300 = 7400.

What is the procedure for calculating tax on the simplified tax system?

Year:

1. Tax = 320000 * 6% = 19200
2. Contributions = 9500

19200 * 50% = 9600 rub. Contributions less than 50% means 19200 – 9500 – 7400 = 2300. The tax on additional payments for the annual total is 2300.

Examination:

1. Taxes paid for the year 2900 + 2200 + 2300 + 2300 = 9700 rubles.
2. Annual tax 19,200 rub.

Contributions for the year 9500 rub. (does not exceed 50% of the tax amount). 50% of tax = 9600 rub. 19200-9500 = 9700 rub.

Note! If contributions are higher than 50% of the tax, then the amount of this 50% is paid for the reporting period. In this case, all contributions are less than half the tax.

Calculation of the simplified tax system 15% using an example

If, for an object at a rate of 6%, the tax is reduced by the amount of contributions, then under the simplified tax system at a 15% rate, insurance payments are taken into account as expenses.

Revenue figures quarterly:

• I quarter – 90 thousand rubles;
• II quarter – 70 thousand rubles;
• III quarter – 80 thousand rubles;
• IV quarter – 80 thousand rubles.

Cumulative income with digital data from the first example:

• I quarter – 90 thousand rubles;
• Half-year – 90 + 70 = 160 thousand rubles;
• 9 months – 160 + 80 = 240 thousand rubles;
• Year – 240 + 80 = 320 thousand rubles.

The formula then looks like this:

NB:

• I quarter = DI sq. – RI sq.
• I half of the year = D half of the year – R half of the year
• 9 months = D9 months. – R9 months
• Year = Dyear – Ryear

Where:

• tax base (NB);
• income (D);
• expenses (R).

The declaration is very easy to fill out. All necessary mathematical operations with strings are fully shown on each sheet. In addition, some clauses specify whether the number must be greater than, less than, or equal to zero.

If at the end of the year you discover that tax was overpaid, then to get confirmation, write an application to the tax office at the place of registration (where you submit reports and declarations). As a result of the verification you will be able to:

• return to the bank account;
• offset against a future payment.

The legislator has established that currently there are 2 serious errors in filling out documents and tax receipts. This:

• incorrect name of the bank and its details;
• error in the Federal Treasury account.

KBK codes (budget classification codes) are approved by the Order of the Ministry of Finance of the Russian Federation. Currently, the BCC according to the simplified tax system “Income minus” (15%) looks like this:

• 182 1 0500 110 – taxes;
• 182 1 0500 110 – fine.

According to the simplified tax system “Income” (6%):

• 182 1 0500 110 – taxes;
• 182 1 0500 110 – fine.

A sample of filling out a payment order for making an advance under the simplified tax system.

Deadline for payment of the simplified tax system in 2018

Below we provide a table that summarizes the deadlines for paying advance payments under the simplified tax system in 2021, and also indicates the deadline for paying the single tax for 2021.

For 2021, the final payment under the simplified tax system will need to be transferred no later than April 2, 2021 (since March 31, 2021 is a Saturday).

Also note that in two cases the tax according to the simplified tax system is paid within special terms:

• upon termination of an activity for which the simplified taxation system was applied, taxpayers must pay tax no later than the 25th day of the month following the month in which, according to the notification submitted to the tax authority, such activity ceased (clause 7 of Article 346.21, p. 2 Article 346.23 of the Tax Code of the Russian Federation);
• if they lose the right to use the simplified tax system, taxpayers must pay the tax no later than the 25th day of the month following the quarter in which they lost this right (clause 7 of article 346.21, clause 3 of article 346.23 of the Tax Code of the Russian Federation).

How to calculate the tax according to the simplified tax system for individual entrepreneurs at the simplified tax system of 6% in 2021? And again about the tax deduction!

Good afternoon, dear individual entrepreneurs!

Every year, a lot of questions arise on the topic of tax deduction of insurance premiums of individual entrepreneurs from the tax under the simplified tax system for individual entrepreneurs on the simplified tax system of 6% (“income”) without employees. Questions are constantly asked about how to correctly calculate tax according to the simplified tax system, how to correctly make a tax deduction, and so on and so on...

The flow of questions never stops =)

In this article we will look at several examples and calculate on a calculator so that all this is clear. And, I hope, I will immediately answer most of your questions.

To begin with, I would like to note that it is better to make mandatory contributions to compulsory pension and health insurance quarterly.

Yes, I know that these fees can be paid at once, for the whole year (they often do this). But the vast majority of individual entrepreneurs prefer to make these payments quarterly in order to evenly distribute the burden of individual entrepreneur payments throughout the year. The vast majority of programs for individual entrepreneurs on the simplified tax system offer to pay insurance premiums “for yourself” quarterly. Also, if you have an individual entrepreneur’s bank account, I also strongly recommend paying contributions “for yourself” quarterly, and only from the individual entrepreneur’s bank account.

You can read about how much and when you need to pay contributions for compulsory insurance “for yourself” in 2021 in this article:

Before moving on to specific examples, I will make a small clarification. In order not to write a long wording every time “mandatory contributions to pension and health insurance of individual entrepreneurs,” I will write “mandatory contributions” or simply “contributions for myself.” But what is meant is the mandatory contributions of individual entrepreneurs for pension and health insurance “for themselves.”

So, let’s consider a specific example for an individual entrepreneur on the simplified tax system of 6% without employees

For example, an individual entrepreneur has a simplified taxation system (USN) of 6% and he works WITHOUT employees. It is important that without employees, since for individual entrepreneurs with employees the algorithm for deductions is different.

The individual entrepreneur has been operating for the first year, he has no reporting debts, taxes or contributions for previous years. The individual entrepreneur paid mandatory insurance premiums “for himself” for the first quarter of 2021 BEFORE March 31, 2018.

This is important, because if you pay these contributions AFTER March 31, 2018, then the advance payment under the simplified tax system for the first quarter of 2021 CANNOT be reduced. But below, in the examples, the situation for those who were late is considered... Read and consider carefully.

Let the income of our individual entrepreneur from the example for the first quarter of 2021 amount to 400,000 rubles.

But first, let me remind you that mandatory contributions to pension and health insurance “for yourself” for individual entrepreneurs in 2021 are the following amounts:

• Contributions to the Pension Fund “for yourself” (for pension insurance): 26,545 rubles
• Contributions to the FFOMS “for yourself” (for health insurance): 5,840 rubles
• Total for 2021 = 32,385 rubles
• Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income (more on this below)

If these mandatory contributions are made quarterly, then the numbers above must be divided into four quarters:

• Contributions to the Pension Fund: 26545: 4 = 6636.25 rubles
• Contributions to the FFOMS: 5840: 4 = 1460 rubles
• Total for the quarter: 8096.25 rubles

So let's go back to our example

The individual entrepreneur received income of 400,000 rubles for the first quarter. And by March 31, 2021, he paid mandatory contributions for the first quarter of 2021 in the amount of:

• Contributions to the Pension Fund: 26545: 4 = 6636.25 rubles
• Contributions to the FFOMS: 5840: 4 = 1460 rubles
• Total for the quarter: 8096.25 rubles

What will be the advance payment under the simplified tax system for the first quarter of 2018?

We calculate the advance according to the simplified tax system: 400,000 * 6% = 24,000 rubles

From these 24,000, our individual entrepreneur has the right to make a tax deduction for the amount of paid mandatory contributions to pension and health insurance for the first quarter:

24,000 – 6636.25 – 1460 = 15,903 rubles. 75 kopecks.

That is, we have made a so-called tax deduction from the advance payment under the simplified tax system and with a clear conscience we are reducing its size.

But please note that this scheme only applies if contributions to compulsory pension and health insurance were made strictly BEFORE March 31 of the current year. Of course, this rule also applies for the following quarters, only the deadlines for paying mandatory contributions will be different (see below).

What happens if I pay mandatory contributions to pension and health insurance after March 31?

You will NOT be able to make a tax deduction from the advance payment under the simplified tax system for the first quarter. That’s why I’m writing that the contribution must be made in advance, BEFORE the end of the quarter. But this does not mean that this amount, as they say, will “burn out.”

Read on and you will understand how to count correctly.

Where and how should I pay?

You can pay from an individual entrepreneur’s account or in cash using a receipt at Sberbank. The receipts and payment orders themselves can be generated in an accounting program (for example, in 1C or in popular online accounting for individual entrepreneurs). Therefore, I will not dwell on this issue in detail, since everyone keeps records in different programs and services.

Just remember that starting from January 1, 2021, these contributions must be paid not to the Pension Fund and the Federal Compulsory Medical Insurance Fund, as was the case in past years, but to the Federal Tax Service. Thus, under no circumstances use details from old payments and receipts for previous years. And in general, do not use old templates when paying taxes and contributions, as the KBK and the details of the Federal Tax Service may change...

And one more important point:

Please note that if you have an individual entrepreneur account with a bank, it is strongly recommended that you pay contributions (and taxes) only from it. The fact is that banks, starting in 2021, control this moment too. And if you have a bank account for an individual entrepreneur, then be sure to pay all taxes and contributions only from the individual entrepreneur’s account, and not in cash.

What if mandatory contributions are greater than the quarterly advance payment under the simplified tax system?

Indeed, such situations often occur.

For example, the advance payment under the simplified tax system for the first quarter amounted to 1,000 rubles, and the amount of mandatory contributions amounted to 8,096.25 rubles. Since the advance payment under the simplified tax system for the first quarter is less than the contributions, you don’t have to pay anything. According to the simplified tax system, of course.

1000 - 8096.25 = -7096.25 (Negative value, we do not pay an advance under the simplified tax system).

And what? Will these 7096.25.5 rubles “burn out”?

No, they won't burn. They will carry over to the next quarter for deduction. You need to understand what we consider the cumulative total for 3, 6, 9 and 12 months.

For example, how will we calculate the deduction in the second quarter if the situation turned out that in the first quarter mandatory contributions were more than the advance payment under the simplified tax system?

quarter 2021

1. Income 16,660 rubles;
2. The individual entrepreneur paid mandatory contributions in the amount of 8096.25 rubles for the first quarter;
3. 16660*6% =999.6 rubles, which is less than 8096.25 rubles. This means that our individual entrepreneur does not pay the advance according to the simplified tax system.

quarter 2021

1. Income 300,000 rubles;
2. The individual entrepreneur paid mandatory contributions in the amount of 8096.25 rubles for the second quarter;
3. (16660+300,000)*6% =18,999.6 rubles; (we sum up the revenue from individual entrepreneurs for two quarters and calculate 6% of this amount)
4. Let's sum up the mandatory contributions for the first and second quarters: 8096.25 + 8096.25 = 16192.5 rubles.
5. We make a deduction: 18,999.6 - 16192.5 = 2807.1 rubles. you need to pay an advance according to the simplified tax system based on the results of the first half of 2021.

I hope I didn't confuse you =)

In general, I recommend that you do not calculate all this manually, but buy a good accounting program for individual entrepreneurs. Now there are a lot of solutions for such problems. Both programs for a regular computer and online services. All this is calculated automatically in the programs.

Let's consider another example for an individual entrepreneur on the simplified tax system of 6% without employees

First quarter of 2021

1. The entrepreneur received an income of 60,000 rubles in the first quarter.
2. I did NOT make contributions to compulsory insurance “for myself.”
3. But I paid an advance payment under the simplified tax system of 60,000 * 6% = 3,600 rubles.

Second quarter 2021

1. Income 300,000 rubles
2. I paid mandatory contributions “for myself” immediately for the first and second quarters of 2021 in the amount of 16,192.5 rubles (must be paid strictly before June 30!)

How to calculate an advance payment under the simplified tax system for the first half of 2021?

We count:

1. Let’s sum up all income for the six months: 60,000 +300,000 = 360,000
2. We calculate 6% of this amount: 360,000 * 6% = 21,600
3. From this number we subtract the mandatory contributions that the individual entrepreneur paid for six months. And we subtract the advance payment according to the simplified tax system, which the entrepreneur paid in the first quarter:

21,600 - 16192.5 - 3600 = 1807.5 rubles must be paid based on the results of the first two quarters (more precisely, for six months)

We calculate similarly for 9 months of 2021. I think that the scheme is clear, and you will need it to control accounting programs that calculate all this automatically. But, of course, you need to understand what algorithm is used to make the calculations.

And one more example.

Let's calculate the advance payment under the simplified tax system for 9 months of 2021

In order not to complicate the calculations, let's continue the example discussed above:

First quarter of 2021

1. The entrepreneur had an income of 60,000 rubles in the first quarter.
2. I did NOT make contributions to compulsory insurance “for myself.”
3. But I paid an advance payment under the simplified tax system of 60,000 * 6% = 3,600 rubles.

Second quarter 2021

1. Income 300,000 rubles
2. I paid mandatory contributions “for myself” immediately for the first and second quarters of 2021 in the amount of 16,192.5 rubles (must be paid strictly before June 30!)
3. I paid an advance payment under the simplified tax system in the amount of 1807.5 rubles (we just calculated this value when we calculated the advance payment under the simplified tax system for the six months)

Third quarter 2021

1. Income 200,000 rubles
2. Paid mandatory contributions “for myself” for the third quarter in the amount of 8096.2 5 rubles. That is, for 9 months our individual entrepreneur paid a total of 8,096.25 + 16,192.5 = 24,288.75 rubles for compulsory pension and health insurance

How to calculate an advance payment under the simplified tax system for 9 months of 2021? The same as how they counted for half a year.

1. We sum up all income for 9 months: 60,000 + 300,000 + 200,000 = 560,000
2. We calculate 6% of this amount: 560,000 * 6% = 33,600 rubles
3. From this number we subtract the mandatory contributions that the individual entrepreneur paid for 9 months. And we subtract the advance payments under the simplified tax system that the individual entrepreneur made for six months:

33,600 – 24,288.75 – 1,807.5 – 3,600 = 3,903.75 rubles will need to be paid in advance under the simplified tax system for 9 months.

Please note that we counted everything strictly, down to the penny. I did this on purpose so as not to completely confuse newbie entrepreneurs with rounding to whole rubles =)

But accounting programs calculate amounts rounded to whole rubles, according to the rules of arithmetic. So, don’t be surprised when the accounting program rounds the total amount to whole rubles.

I understand that calculating all this is quite tedious, even for an experienced accountant or individual entrepreneur. Therefore, I made a special calculator for individual entrepreneurs using the simplified tax system “Income”

Read the instructions for its use carefully and try it:

Watch the video, but just keep in mind that the video instructions show the amounts for mandatory payments in 2021.

What about the 1% that must be paid for revenues of more than 300 thousand?

Indeed, an individual entrepreneur is required to pay 1% of the amount exceeding 300,000 rubles per year for pension insurance.

Personally, I prefer to make this payment at the end of the year following the reporting year. And I will do it from January 1 to April 30, 2019.

It can also be deducted from the tax according to the simplified tax system, but only for the year in which 1% of the amount was paid, over 300,000 rubles per year. For example, I will pay 1% in 2021. This means that I will be able to reduce the tax under the simplified tax system only for 2021, since the payment was made in 2019.

If you pay 1% during 2021, you can reduce advance payments under the simplified tax system for 2021. Of course, if you exceed the annual income of 300,000 rubles in 2021. If you use accounting programs, they automatically calculate all this.

Please note that 1% of the amount exceeding 300,000 rubles of the annual income of an individual entrepreneur must be paid before July 1, 2021.

And when do you need to pay tax according to the simplified tax system for the 4th quarter (more precisely, “at the end of the year”)?

Indeed, if everything is clear and understandable in the first three quarters regarding the timing of advance payments under the simplified tax system:

• for the 1st quarter of 2021: from April 1 to April 25;
• for 6 months of 2021: from July 1 to July 25;
• for 9 months of 2021: from October 1 to October 25;

When should I pay tax according to the simplified tax system at the end of the year?

I answer: it must be paid no later than April 30, 2021, when you prepare a declaration under the simplified tax system.

Once again, everything is considered a cumulative total. Here we will already calculate based on the results of the year.

When do you need to pay quarterly contributions for compulsory pension and health insurance?

1. for the 1st quarter of 2021: from January 1 to March 31;
2. for the 2nd quarter of 2021: from April 1 to June 30;
3. for the 3rd quarter of 2021: from July 1 to September 30;
4. for the 4th quarter of 2021: from October 1 to December 31.

Important:

Don't wait until the last day to pay your taxes and fees. Taking into account all kinds of holidays and weekends, the money may simply get stuck in the bank and not reach its destination on time.

For example, you made a payment for insurance premiums on the evening of March 31, and the money was “stuck” somewhere in the bank for some unknown reason for several days. A technical glitch occurred and the payment was sent, for example, on April 1st. Accordingly, you will no longer be able to make a tax deduction from the tax under the simplified tax system for the first quarter. Therefore, it is better to pay all taxes and fees at least a week before the deadline.

A little advice:

In fact, all this is automatically calculated in accounting programs. They already have built-in calendars that will notify you about upcoming tax events and generate receipts for paying taxes and contributions. Form a declaration and KUDIR.... And so on and so forth.

Your task will be to accurately enter cash flow transactions into such programs. And the program itself will generate reports based on these operations.

Therefore, you MUST buy an accounting program for individual entrepreneurs and do not bother yourself with unnecessary information :) But nevertheless, you must understand how taxes and contributions are calculated.

And be able to check the correctness of their calculations. In fact, that is precisely why this short article arose.

Best regards, Dmitry Robionek

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2021:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2021?”

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2021?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Find out the details!

Dear readers, a new e-book for individual entrepreneurs is ready for 2021:

“Individual Entrepreneurs on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions must be paid in 2021?”

This is an e-book for individual entrepreneurs on the simplified tax system of 6% without employees who have NO income in 2021. Written based on numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

Find out the details!

Dear readers!

A detailed step-by-step guide to opening an individual entrepreneur in 2021 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

“How to open an individual entrepreneur in 2021? Step-by-Step Instructions for Beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2021
7. And much more!

Find out the details!

Receive the most important news for individual entrepreneurs by email!

Stay up to date with changes!

By clicking on the “Subscribe!” button, you consent to the newsletter, the processing of your personal data and agree to the privacy policy.

I remind you that you can subscribe to my video channel on Youtube using this link:

https://www.youtube.com/c/DmitryRobionek

KBK according to the simplified tax system in 2021

In 2021, advances under the simplified tax system, the unified and minimum “simplified” tax are required to be transferred to two BCCs. One BCC is for the “income” object, the other is for the “income minus expenses” object. Until 2021, we recall that three BCCs were provided for under the simplified tax system (Order of the Ministry of Finance of Russia dated June 20, 2021 No. 90n).

Object "income"

Object “income minus expenses”

Below is a table with the BCC according to the simplified tax system for 2021 for those who use a simplified system with the object “income minus expenses”.

The payment day is considered the day when the taxpayer submits to the bank a payment order for the transfer of a single tax from his current (personal) account to the account of the Treasury of Russia. In this case, it is important that there is enough money in the account for payment (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08/17543, dated June 21, 2010 No. 03-02-07/1-287).

Read also

13.09.2017

simplified tax system – income reduced by expenses

The calculation of tax payments on the simplified tax system with the object “income minus expenses” is carried out according to a different scheme. Here, individual entrepreneurs have the right to take into account contributions made for themselves to insurance funds only in costs.

Let's slightly change the data from the example of the previous section, add the cost part and see how to calculate the advance payment of the simplified tax system in this case. A 15 percent rate will be used; there are also no employees on staff.

Let's calculate advances:

• for the 1st quarter - 280,000-195,000-6998 =78,002*15% = 11,700 rubles.
• for the 2nd quarter – 422,000-297,000-6,998=118,002*15% =17,700 rub.
• for the 3rd quarter –0-4,500=73,500*15% =11,025 rub.

Total prepayments made - 11,700+17,700+11,025=40,425 rubles.

The final tax amount for payment of the simplified tax system in 2021 is determined by the expression:

1,520,000-1,162,000 =358,000 *15% = 53,700 rub.

The minimum tax is calculated, but it is immediately clear that 1,520,000 * 1% = 15,200 rubles. obviously less than 53,700 rubles. and the choice will be for a larger amount of tax.

After filing the declaration, you will have to pay an amount equal to:

53,700-40,425=13,275 rub.

Disadvantages of the simplified tax system with such an object: the additional amount of contributions is calculated from the full revenue without taking into account costs:

1,520,000-300,000 =1,220,000*1% =12,200 rub.

The maximum that can be done with this amount is to take it into account in expenses, slightly reducing the tax base.

Features of accounting for fixed assets expenses under the simplified tax system (income minus expenses)

Important! The procedure for recognizing expenses on fixed assets and intangible assets is contained in Article 346.16 of the Tax Code of the Pension Fund. According to the procedure, fixed assets expenses must be accepted in equal shares during the tax period in each tax period.

For example, if in the 2nd quarter an operating system was purchased for 100 thousand rubles, then only 4 parts of this amount can be included in expenses, that is, 25 thousand rubles. If the company incurred expenses on fixed assets or intangible assets before the transition to the simplified tax system, then only ¼ of the expenses for 2021 are taken into account. For example, an asset whose useful life is 7 years is written off, while the simplified tax system is applied only for the second year. In the second quarter of 2021, only ¼ of the 30% cost of the operating system is included in expenses (