How to pay taxes for individual entrepreneurs via the Internet: payment on the tax or public services website

UTII is an abbreviation for the single tax on imputed income. This tax applies to special regimes and is intended for small and medium-sized businesses. In order to use this special mode, you must first register as a UTII payer. Both organizations and individual entrepreneurs (IP) can apply UTII. The use of UTII depends on the type of activity. The list of activities that fall under UTII is specified in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. These types of activities include in particular:

• household services to the population;
• retail trade, with a sales area less than 150 m2;
• catering services without a customer service area;
• veterinary services;
• sale of goods through vending machines;
• car repairs and maintenance;
• advertising on transport;
• advertising on structures with electronic displays;
• advertising on structures with changing images;
• advertising on structures without changing the image and electronic display;
• cargo transportation by road;
• passenger road transport;
• rental of parking spaces;
• other services

When calculating UTII, the actual financial indicators of an organization or individual entrepreneur, such as income, profit, expenses, etc., do not matter. This tax is calculated from the basic return. The basic profitability, in turn, is established by law.

UTII is a very convenient tax regime, however, not everything is so rosy. In addition to restrictions on types of activity, there are a number of restrictions for those wishing to switch to this taxation regime. All restrictions can be summarized in one list:

• UTII cannot be used by medical institutions;
• the number of employees in an organization or individual entrepreneur who want to apply UTII should not exceed 100 people;
• the organization's share of participation in other organizations cannot be more than 25%;
• the largest taxpayers cannot apply UTII;
• UTII does not include activities carried out using simple partnership agreements or trust management agreements

Is it possible to pay taxes through Sberbank online?

Paying taxes via the Internet using online resources is the fastest and most convenient way to pay your budget. To do this, organizations enter into agreements with banks and connect an online resource called “Client-Bank”. “Client Bank” is a service that allows you to pay with any counterparties via the Internet, including the budget. “Client-Bank” is connected when opening an organization’s current account, payments are confirmed using an electronic signature. If everything is clear with organizations, then with individual entrepreneurs questions arise, for example, can individual entrepreneurs pay taxes from a personal account or do they need to open a current account?

How much does an employer pay in taxes for an employee?

The amount of tax that the employer pays to the state for himself and for his employees differs. As for the amount of payment for employees, the employer pays two amounts:

• Personal income tax (13%) – the amount of deduction from the employee’s salary;
• pension contributions - about 30% above earnings.

These payments are mandatory, and for each one a corresponding report is submitted to a specific department.

According to the law, an enterprise pays for employees only if an employment agreement has been concluded with them and they are officially considered employed.

For example, when concluding a GPC agreement, employees pay all fees and charges themselves.

Does an individual entrepreneur need to open a current account?

Currently, the law allows individual entrepreneurs not to open a current account. However, some regulations still introduce their prohibition, for example, Central Bank Instruction No. 153-I dated May 30, 2014, as amended on December 24, 2021, prohibits transactions related to business activities on current accounts. Also, the agreement for opening a personal account may contain such prohibitions, therefore, in order to avoid misunderstandings with the bank, it is better for individual entrepreneurs to open a separate current account for conducting their business activities. If an individual entrepreneur works exclusively with individuals, then in this case you can only use your personal account.

Tax exemption for individual entrepreneurs

There are a number of circumstances in which, if they arise, an entrepreneur will be able to pay less taxes or even receive an exemption from them.

According to the Tax Code of the Russian Federation, in order to legally avoid paying taxes, an individual entrepreneur must perform the following actions:

• undergo military service upon conscription;
• provide care for a child up to 1.5 years old;
• care for a disabled person of the first group, a child with limited abilities or a citizen over 80 years of age;
• to be the spouse of a military man serving under a contract in areas where it is extremely difficult to get a job;
• living abroad with a spouse working in the diplomatic field.

Taxes can be reduced temporarily while the individual entrepreneur is temporarily not fulfilling his duties within the framework of business activities.

How to pay UTII through Sberbank

To pay the tax, you first need to get the details, without which it will be impossible to pay the tax . Details for paying taxes can be obtained from the tax office or can be found on the Internet. It must be remembered that different regions have different details. To pay taxes we take the following steps:

• We go to the online bank;
• Find it in the “Payments and Transfers” menu;
• Select the item “Payment: Taxes, Fines, Duties, Budget payments”:
• Next, select “Payment: Taxes, work patents”;
• Select the following menu item “Payment: Search and payment of taxes to the Federal Tax Service”;
• Next you are asked to select ;
• We take from the details and enter them into the fields - BIC, account number, KBK, recipient's TIN;
• After entering all the details, the bank requests data on OKTMO (regional details), basis for payment (where TP - current payments, PO - debt, etc.), tax period (for example, annual payments for 2021, indicated as GD.00.2021 ), TIN of the payer, payer status (13 for individuals, 02 for tax agents, 09 for individual entrepreneurs);
• Next, indicate the purpose of the payment, first name, patronymic, last name of the individual entrepreneur;
• After filling out all these fields, you must indicate the payment amount and confirm it with a code that will be sent to your phone;
• After this, the tax will be debited from your personal account.

What are the details for paying UTII in 2017-2018?

Details of the payment order for payment of UTII in 2017-2018

Sample payment slip for UTII in 2017-2018

Details of the payment order for payment of UTII in 2017-2018

In order to properly process UTII payment by payment in 2017-2018, you must adhere to the following rules:

1. Select the appropriate form of the payment order itself (hereinafter also referred to as PP). In this case, the form is applied in accordance with Appendix 2 to the regulation “On the rules for making transfers...”, approved. Bank of Russia 06/19/2012 No. 383-P. In addition, the mentioned provision itself contains instructions for filling out the PP, which are also applicable when drawing up a UTII payment order for 2017-2018.
2. Fill in the required fields of the PP:
   101 - payer status: 01 - for a legal entity and 09 - for an individual entrepreneur.
3. 9 — payer’s current account number.
4. 12 - correspondent account of the bank in which the current account of the taxpayer is opened.
5. 24 - purpose of payment. In the case under consideration, the wording may be as follows: “Single tax on imputed income for the fourth quarter of 2017,” etc.
6. 104 - KBK. In 2017-2018, for both individual entrepreneurs and legal entities, 182 1 0500 110 is indicated, if we are talking about paying the UTII tax. If a payment order is being prepared for the payment of penalties or fines, then KBK 182 1 0500 110 or 182 1 05 02010 02 3000 110 are indicated, respectively. Current KBK codes can be found in the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n in the latest edition. At the same time, the specific details given in the article for paying UTII in 2017-2018 may change again, so before sending any payment you must make sure that they are correct.
7. 105 - OKTMO code.
8. 106 - for tax transfer, the TP value is set (i.e. current payments).
9. 107 - reporting period (for example, IV quarter of 2021 - KV.04.2017).
10. 108 — document number (can be set to 0).
11. 109 and 110 - you don’t have to write anything.

Sample payment slip for UTII in 2017-2018

We presented the basic rules for filling out UTII payments in 2017-2018 in the previous block of the article. It is also necessary to clarify with the tax authority what are the details of the territorial division of the Federal Tax Service of the Russian Federation to which the tax should be received (name of the government agency, its account number, etc.).

payment slips of the year with an example of filling out can be found at the link: Sample payment order for UTII in 2017-2018.

In addition to the information presented, we recommend that you familiarize yourself with other materials on our website dedicated to this taxation system, for example, the articles Application for application and transition to UTII - sample and UTII - federal or regional tax?.

So, the standard unified PP form is taken as the basis for the payment order, with the help of which the UTII payment is made. Maximum attention should be paid to filling out field 104, which indicates the payment BCC. This information changes periodically, so it must be updated before each payment is sent.

Deadline for payment of UTII tax

The reporting period for UTII is a quarter (three months). The UTII tax must be paid up to and including the 25th day of the month following the reporting period . When you need to pay this tax is clear from the following list:

• For the 1st quarter of 2021, payment must be made by 04/25/2021;
• For the 2nd quarter of 2021, payment must be made by July 25, 2021;
• For the 3rd quarter of 2021, payment must be made by October 25, 2021;
• For the 4th quarter of 2021, payment must be made by 01/25/2021.

If the last day for tax payment falls on a weekend or holiday, then the deadline for payment in this case is the first working day following the holiday or weekend.

Payment of penalties on taxes

Separately, it is worth noting about the payment of debt under individual entrepreneurs. Entrepreneurs develop debts in two cases:

• a businessman deliberately does not pay accrued amounts because he does not have such an opportunity or does not want to pay;
• the money was paid, but there was an error in the payment documents and they were returned or were credited to the wrong place. In the second case, the fault may be either the tax inspector distributing the funds or the bank employee.

If the second problem arises, it is enough to go to the Federal Tax Service with a receipt and sort out the situation, but the first case leads to the appearance of such charges as penalties.

Payment of these amounts is also required, as well as taxes, but experts recommend paying off the main tax first so that no penalties are charged in the future.

As for the payment procedure, it is enough to use the previously described options for transferring taxes. All steps are similar, but you need to be careful when filling out the details.

If an individual entrepreneur does not have the opportunity to transfer the debt here and now, then you can contact the Federal Tax Service and apply for a deferment in paying taxes for legal entities.

KBK that must be indicated when paying UTII

As already mentioned, in order to pay the tax you need to know the details for the transfer. One of these details includes KBK. KBK is an abbreviation for budget classification codes. The BCC is assigned to each tax separately, so it is not recommended to indicate this detail incorrectly, because in this case the tax will go to another budget and you will have to write a letter to the tax office with a request to count the tax according to another BCC. Budget classification codes are established by law and change frequently, so it is necessary to check the relevance of this detail so as not to make a mistake in payment. In 2021, BCCs were established by Order of the Ministry of Finance No. 132n dated 06/08/2021, they are shown in the following table.

How to fill out a receipt for payment of UTII using the Russian Federal Tax Service service

Some taxpayers still do not suspect how much the Federal Tax Service of Russia has simplified their lives by developing a convenient Internet service “Pay Taxes”, which allows them to independently generate payment documents for the payment of taxes, fees, contributions, and state duties. And you no longer need to look for the necessary forms, filling out samples and tax office details.

Using the payment service, you can prepare a receipt for payment of UTII in form No. PD (tax). And even if you don’t know all the details (for example, KBK or Federal Tax Service code), the program will help you fill them out. Using the service is very simple. To do this, you need to perform the following sequence of actions.

1. Go to the main page of the Tax Service website (nalog.ru). In the “Electronic Services” module, click the “Pay taxes” link.

2. The page that will open after the transition is divided into two categories of taxpayers. Each of them has its own set of payment services. Click the link “Fill out a payment order” in the “For legal entities and individual entrepreneurs” category.

Or, instead of the first two steps, type https://service.nalog.ru/payment/payment.html in the address bar of your browser.

3. Select the type of taxpayer, i.e. its legal status (in our case, it is an individual entrepreneur). Mark the type of payment document “payment document”. Click "Next".

Note! All required fields are marked with a red asterisk (*).

4. Indicate the BCC intended for current payments for the single tax ( 182 1 0500 110 ). The program will fill in the remaining three fields itself.

If the BCC is unknown to the taxpayer, then first you need to clarify:

• tax group – in the appropriate field select “Taxes on total income”;
• name of payment – ​​in the appropriate field, select “Single tax on imputed income for certain types of activities”;
• payment type – select “Payment amount” in the corresponding field.

And then the code will appear automatically in the KBK field. Click the "Next" button.

5. Indicate the details of the payee, i.e. the inspection to which you are transferring UTII. To do this, you need to select the Federal Tax Service code and the municipality in the fields of the same name. If you have any difficulties filling out these details, then in the “Address of taxable object” field, enter the address of the place where the “imputed” business is conducted and the service will fill in the remaining two fields automatically. Click "Next".

6. Enter the details of the payment document:

• payer status – “09” (for individual entrepreneurs);
• basis of payment – ​​“TP” (when making payments for the current year);
• tax period – “quarterly payments”, quarter number and year;
• payment amount – the amount of single tax payable to the budget.

Click "Next".

7. Indicate the payer’s details (i.e. yours):

• last name, first name, patronymic (if any) of the entrepreneur;
• TIN;
• residential address (required when TIN is not filled in).

Click the "Next" button and then the "Pay" button.

8. Select the payment method “Cash”. Click the “Generate payment document” button.

9. You will see a ready-made receipt in form No. PD (tax) for payment of UTII in .pdf format, which you only need to print and pay. Please note that the service automatically assigns an index to the document and also generates a two-dimensional barcode, with the help of which tax payment can be easily made from the card through the Sberbank terminal (check with the branch consultants for details).

Sanctions for late payment of taxes

If the tax is not paid on time, an organization or individual entrepreneur will be subject to penalties. Penalties consist of a penalty and a fine. Penalties are accrued for each day of tax delay; it is determined as a percentage of the unpaid tax amount. To pay a fine, the Tax Code of the Russian Federation has the concept of unintentional non-payment and intentional non-payment of tax. If there was an unintentional failure to pay the tax, then the penalties, namely a fine, will be 20% of the amount of the unpaid tax, and if there was an intentional failure to pay the tax, then in this case the organization or individual entrepreneur will be fined 40% of the amount of the unpaid tax.

How can an individual entrepreneur pay insurance premiums?

Starting from 2021, control over pension and medical payments The amount of payment of insurance premiums, which are not taxes, but are regulated by the same Code, for individual entrepreneurs on all types of SNO without employees in 2021 is determined by Article 430 of the Tax Code of the Russian Federation.

For compulsory medical and pension insurance, you will need to pay approximately 12% more compared to 2018, RUR 36,238. Plus 1% of profit for the year over 300,000 rubles. The basic amount must be paid by December 31, 2019, and the additional amount by July 1, 2020.

If deadlines are violated and amounts are underestimated, fines of 20-40% of the arrears are provided. It should be noted that if a businessman has not been engaged in business during the year, but has not deregistered from the Unified Entrepreneurial Register (USRIP), then he must still pay the full amount of insurance obligations.

For single entrepreneurs, this is only one of the contributions in a series of taxes and other mandatory deductions that must be paid in the required amount and within the time frame required by law. And if an entrepreneur has hired employees, the complexity of paying taxes and insurance premiums becomes much higher.

Starting from 2021, only those individual entrepreneurs who have switched to an experimental system of paying professional income tax will be able to avoid paying insurance premiums. This method is available to residents of Tatarstan, Kaluga and Moscow regions, as well as the capital. But it is worth considering that if you refuse payments, your pension insurance period will not count.

It is convenient to make a payment or receipt for insurance premiums on the Federal Tax Service website or ask for samples at the local inspectorate. The TIN (personal tax payer number), OKTMO are entered there , as well as the number of the Federal Tax Service Inspectorate at the location of which the business activity is carried out.

When you do this for the first time, it is better to seek advice from a tax lawyer so as not to confuse anything and get the benefits you are entitled to.

An entrepreneur can pay contributions at the bank by non-cash method, as well as in cash by postal order. In the latter case, a receipt must be given. Documents for payment of contributions must be saved, because the Federal Tax Service may delay the money or even lose it and not send it to the Pension Fund at all. And this will then affect your pension not for the better.

If an individual entrepreneur does not pay insurance premiums on time, then the entrepreneur faces the same sanctions as for tax evasion. This is a penalty or compensation for debt with personal property. The amount of contributions is deducted from the taxes that the individual entrepreneur must pay using the simplified tax system (USN), and the tax will decrease in each advance quarterly payment if the insurance payment is divided into 12 parts and paid every month.

If an entrepreneur has not registered since the beginning of the year, then he does not pay the full amount of insurance payments, but in proportion to the number of months fully worked.

A deferment on insurance premiums can be obtained by entrepreneurs who have gone abroad with diplomatic or military spouses, are caring for disabled people or children under one and a half years old, or have gone to serve in the army. No other reasons are considered valid.

Sources:

Tax Code of the Russian Federation. Article No. 430. The amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals

Tax Code of the Russian Federation. Article No. 431. The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals

Tax Code of the Russian Federation. Article No. 432. The procedure for calculating and paying insurance premiums paid by payers who do not make payments and other remuneration to individuals

Order of the Federal Tax Service of the Russian Federation No. SFE-3-10/ 2006.09.11.

Tax Code of the Russian Federation. Article No. 47. Collection of insurance premiums, taxes, fees, as well as fines and penalties at the expense of other property of the organization or individual entrepreneur

Tax Code of the Russian Federation. Article No. 75. Penya

Tax Code of the Russian Federation. Article No. 160. The procedure for determining the tax base when importing goods into the territory of the Russian Federation

Tax Code of the Russian Federation. Article No. 174.1. Peculiarities of calculation and payment of tax when carrying out transactions under simple partnership agreements

Federal Law No. 400. 2013.12.28. "About insurance pensions." Article 12. Other periods counted in the insurance period

Order of the Ministry of Taxes of the Russian Federation No. BG-3-04/430, Ministry of Finance of the Russian Federation No. 86n. The procedure for accounting for income and expenses for individual entrepreneurs

Payment of taxes for an individual by a legal entity

It is quite possible to pay an individual’s taxes from an individual entrepreneur’s account if all the necessary requirements are met. First of all, you need to indicate reliable details, BCC and amount.

The most important thing is that exact data (who pays for whom, what tax) must be indicated in the purpose of payment. If this information is available, then the payment will be received not for the entrepreneur, but for the individual.

Paying taxes when closing an individual entrepreneur

The procedure for closing an individual entrepreneur is not very simple, since it will require the preparation of certain documents and the submission of final reports. Of course, you will also have to pay all accrued tax liabilities.

After closing an individual entrepreneur, you must pay the following taxes:

• amounts accrued under special tax regimes;
• personal income tax;
• property taxes (transport, property, land);
• all available fines and penalties.

The method of payment does not matter, the main thing is to have a confirming document about the completed transfer. In simple terms, all debts under individual entrepreneurs must be closed.