Sample filling and declaration form under the simplified tax system for 2021 in 2021

When to submit a declaration under the simplified tax system for 2017

All companies and individual entrepreneurs who have chosen this special regime must submit a simplified declaration for 2021. The deadlines for submitting a declaration under the simplified tax system are different for individual entrepreneurs and LLCs. Legal entities must report no later than March 31 of the following year. For individual entrepreneurs, the deadline is extended - no later than April 30 of the following year. In 2021, March 31 is a non-working Saturday. Therefore, the deadline for legal entities is shifted to April 2, 2018.

April 30, 2021 – Monday. However, according to the production calendar, it became a day off (the day off was moved from April 28 to April 30). Therefore, for declarations under the simplified tax system for individual entrepreneurs for 2021, the due date is May 3, 2021. Let's summarize the timing in the table:

Table of deadlines for submitting declarations under the simplified tax system in 2018

Also see “Deadline for submitting a declaration under the simplified tax system for 2021”.

Deadline for filing a declaration under the simplified tax system in 2019

According to the law, a declaration under the simplified tax system is sent to the tax office based on the results for the accounting period that defines the calendar year; it must be submitted:

• until March 31 of the following reporting year for taxpayers who are legal entities;
• until April 30 - for individual entrepreneurs.
• if the registration of an individual entrepreneur was carried out in the period from December 1 to December 31, then you can report for this period based on the results of the next year (according to paragraph 2 of Article 55 of the Tax Code of the Russian Federation). Those. for example, if an individual entrepreneur was registered on December 15, 2021, the first declaration can be submitted until April 30, 2019.

Thus, in 2021, entrepreneurs must report by April 30. And LLCs must submit reports by April 1, since March 31 fell on a day off in 2021.

On a quarterly basis, a business entity using the simplified tax system must calculate and transfer only advance payments; there is no need to send quarterly reports to the tax office.

Attention! When liquidating a business, the declaration must be submitted by the 25th of the following month after closure.

When deadlines for submitting a declaration are violated or it was not submitted at all, then administrative measures are applied to the business entity. Their amount depends on whether the tax has been paid.

Important! If the obligatory payment has been paid, but the declaration according to the simplified tax system has not been sent, then the fine is 1000 rubles. When the report was not submitted and the tax was not transferred, the fine is determined at five percent of the amount of tax due for payment for each month (or partial month), but not more than 30% of the total tax amount.

The declaration under the simplified tax system 2021 is submitted within the deadlines established by law, which are the same as in previous years.

Taxpayers must remember that if no activity was carried out, this report must still be submitted with zero indicators. For information on how to submit a zero declaration under the simplified tax system, see the end of the article.

Download the required form

The form of the “simplified” tax return 2021 (form according to KND 1152017) was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. The declaration form can be found in Appendix No. 1 to the Order.

The list of sheets and sections that a simplifier must submit as part of his tax return depends on the chosen object of taxation:

The specified sheets and sections (except for sections 2.1.2 and 3) are submitted even if the simplifier submits a zero declaration form under the simplified tax system 2021.

Has the new form of declaration under the simplified tax system been approved? No. The declaration under the simplified tax system for 2021 in 2021 must be filled out and submitted to the Federal Tax Service on the “old” form. No new form was developed or approved. Therefore, the only possible and correct option for filling out is the declaration form approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. Download this form and submit it on time in 2018. On our website you can download the necessary forms for free:

• ;
• – a machine-readable form has been prepared on the basis of the TIF template of JSC “GNIVC” and is available for filling out in the Adobe Reader program (the program is available on the website www.adobe.com);
• (the template is recommended by the Federal Tax Service of Russia and is posted on the website of JSC “GNIVC” www.gnivc.ru).

Declaration form for the simplified tax system in 2021

2017 brought complete clarity in this regard - the tax return under the simplified tax system for the previous reporting period is submitted using one form. The reporting form is the same for both objects of taxation on the simplified tax system: Income and Income minus expenses.

Please note: although the tax return under the simplified tax system for 2016 is the same for different tax objects, its completion depends on which option you use.

If the taxpayer received targeted funds (specified in Article 251 of the Tax Code of the Russian Federation), then, regardless of the taxation option, Section 3 is additionally filled out.

The new tax form when applying the simplified tax system is not much different from the previous form. The changes include the following:

• Different barcode on the title page (0301 2021 instead of 0301 0013);
• New fields to indicate payment of trade fee;
• New fields for the tax rate for each quarter (due to the fact that regions have the right to establish lower tax rates on their territory).

Method of submitting a declaration under the simplified tax system for 2017

A tax return for a single tax under the simplified tax system for the years 2-2017 can be submitted to the Federal Tax Service both on a regular paper form (for example, through a representative or by mail), or electronically via telecommunication channels (TCS).

In companies using the simplified tax system, the average number of employees does not exceed 100 people. Therefore, they can submit declarations under the simplified tax system electronically only on their own initiative. Tax inspectorates do not have the right to require such organizations to transmit a single tax declaration electronically.

Sample of filling out a declaration according to the simplified tax system

Open a sample of filling out a declaration according to the simplified tax system for the system:

• “Income.”
• “Income”, for trade tax payers.
• “Income reduced by expenses”

.

Title page (for everyone)

In the top field you must indicate the TIN code of the organization or entrepreneur.
Due to the fact that twelve cells are allocated for this, and the TIN of companies takes up ten characters, the last two unoccupied cells must be crossed out for them. Next, the checkpoint field is filled in, where the corresponding code is entered. It is issued only by companies.

Then the code of the correction being submitted is indicated. If the declaration for the specified period is submitted for the first time, then “0” is put in the first cell, and the rest are crossed out. If a corrective report is submitted, then a figure corresponding to its serial number is placed there.

The “Tax period” line can take the following values:

• “34” – the report is submitted for the year;
• “50” – the report is submitted upon liquidation of an entrepreneur or company, as well as upon reorganization;
• “95” – the company switches to a different tax regime;
• “96” – the company ceases to operate on a simplified basis.

The period for which the report is submitted is entered in the “Reporting year” line.

How to fill out declaration forms under the simplified tax system

For our readers, we have prepared detailed instructions for filling out declaration forms under the simplified tax system for 2021:

• how to fill out a declaration form under the simplified tax system for 2021 with the object of taxation “income”;
• how to fill out a declaration form under the simplified tax system for 2021 with the tax object “income minus expenses”.

Read also

31.01.2018

Basic rules for filling out a declaration under the simplified tax system

When filling out the form, the following rules should be applied:

• The document must be filled out automatically on a computer or in black ink using capital printed characters.
• If some sheets of the report do not contain any data, then they do not need to be included in the declaration.
• Each page of the report must have its own number.
• All amounts entered into the report must be recorded in whole rubles, rounding off kopecks.
• If some of the lines are left blank, or the indicator for them is zero, then “-” is entered.
• It is best not to staple the report, but to secure the pages with a paper clip.

The declaration under the simplified tax system 2021 is intended for filling out two types of taxation systems.

If the taxpayer uses “Income”, then he needs to enter data in the following sheets:

• "Title page";
• sections 1.1, 2.1.1 and 2.1.2.

For “income minus expenses,” the following sheets are used:

• Title page;
• Sections 1.2 and 2.2.

Attention! Section 3 needs to be completed only if the company has targeted revenues, financing, etc.

An entrepreneur or organization must remember that it is imperative to fill out the fields with advance payments. The main feature of this part of the report is that the amounts not actually paid are recorded here, but those due for payment for specific accounting periods. In this case, it is more rational to first fill out the data in section 2, and then return to column 1.

Each sheet must be signed by the taxpayer or his representative, and the date must be entered at the same time. If a business entity has a seal, then it affixes it only on the title page of the declaration.

Deadlines for submitting a declaration under the simplified tax system

The Tax Code clearly defines the deadlines within which the report must be completed and sent to the tax authority:

• If a company is reporting, then the deadline for completing and sending the report is until March 31 of the period following the reporting period;
• If the document is submitted by an entrepreneur, the deadline for him will be April 30 of the period following the reporting period.

In addition, the business entity is obliged to calculate and transfer payments in advance for each quarter passed. However, you do not need to submit a report during this action.

For a company or entrepreneurs who are terminating their activities, according to current legislation, a declaration under the simplified tax system must be completed and submitted before the 25th day of the month following the month of closure.

If an entity violates the established deadlines for submitting a report, or does not submit it at all, monetary fines may be applied to it. At the same time, their final amount is determined based on the period for which the submission of the report was delayed and the fact of payment of the tax to the budget.

Important! If the tax was paid in full and on time, but the declaration was not submitted for any reason, then a fine of 1,000 rubles is imposed on the subject. However, if neither the declaration was sent nor the tax was transferred, then a fine is charged in the amount of 5% of the non-transferred tax for each month, but not more than 30%.

The declaration under the simplified tax system 2021 is submitted according to the same rules and deadlines as the 2021 report.

If during the reporting period the subject was listed as a payer of this tax, but in fact he did not perform any activity and had no income, then the declaration must be submitted anyway. Otherwise, penalties may be assessed.

It must be remembered that for companies the declaration under the simplified tax system is submitted at the place of location, and for entrepreneurs - at the place of registration.

Tax in connection with the application of the simplified tax system

All business entities using the simplified tax system file a declaration for this tax once a year. For organizations, the last date for filing this year is March 31, for entrepreneurs – May 2 (the deadline has been postponed due to weekends and holidays).

Do not forget that advance payments for this tax should be made once a quarter: for the first quarter - until April 25, for half a year - until July 25, for 9 months - until October 25, for the entire 2021 - until March 31, 2021 .

When and how to submit a declaration under the simplified tax system?

For individual entrepreneurs using the simplified taxation system, the tax period is a calendar year. Individual entrepreneurs provide reports to the tax office for the past tax period within the following deadlines:

• IP - until April 30;
• LLC - no later than March 31.
• in case of closure of an individual entrepreneur or liquidation of an organization, a declaration under the simplified tax system must be submitted by the 25th day of the month following the month in which the activity was terminated.

The tax return of individual entrepreneurs on the simplified tax system in 2021 for 2021 is submitted to the Federal Tax Service at the place of registration of the individual entrepreneur (organization).

A declaration under the simplified tax system can be submitted to the Federal Tax Service in three ways:

1. By contacting the tax office in person or through a representative.
2. By sending the declaration by mail.
3. Electronically via the Internet through specialized services (or through the Federal Tax Service website).