Russian companies and businessmen are given the opportunity to use one of several types of special tax regimes, the characteristic features of which are a lower tax burden and a minimum amount of reporting. The most popular is the simplified taxation system (STS), in which at the end of the tax period a special reporting form is submitted to the Federal Tax Service - a declaration. Let's find out what this document is and how it should be compiled.
Filing a declaration under the simplified tax system in 2021
The developed declaration form for “simplified” is essentially a calculation of the tax payable to the budget, and therefore must be completed and submitted to the Federal Tax Service within the established time frame. The frequency of submitting the form is once a year, but the deadlines depend on the organizational form: companies using the simplified tax system are required to report no later than March 31 of the year following the reporting year (due to the coincidence with a holiday, the reporting deadline for 2021 is 04/01/2019 .), for individual entrepreneurs the deadline is no later than April 30.
Tax payment is made by quarterly transfer of advance payments (for 1 quarter, half a year, 9 months). These calculations are not declared, they are taken into account in the annual document drawn up, and then the final amount of tax payable is calculated based on the results of work for the year.
Read also: Insurance premiums for the simplified tax system in 2021
Deadlines for submitting reports to the simplified tax system “income”
Simplified annual declarations are submitted by:
- no later than March 31 of the year following the reporting year - if the simplifier is a legal entity;
- no later than April 30 of the year following the reporting year - if the simplifier is an individual entrepreneur.
In 2021, the deadlines for submitting a declaration under the simplified tax system for 2018 are:
- for legal entities - 04/01/2019 (postponement from Sunday, March 31);
- for individual entrepreneurs - 04/30/2019.
If you have lost your right to use the simplified tax system, submit your declaration by the 25th day of the month following the quarter in which you lost your right to use the simplified tax system. If you voluntarily refuse to use the simplified tax system, report by the 25th day of the month following the month of submitting the notice of refusal from the simplified tax system to the tax office.
Declaration under the simplified tax system for 2021
The document form was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99 and is still relevant. The simplified taxation system is used in two “modifications”, depending on the selected tax object:
- simplified tax system “Income” with a tax of 6% of the income received during the year on the simplified tax system;
- STS “Income minus expenses” with a tax of 15% of the difference between income and expenses.
This division is also reflected in filling out the declaration. The form is universal and contains sheets for both types of simplified taxation system, but depending on the option used, different pages are filled out:
- “Simplers” on the simplified tax system “Income” draw up the title page and sections 1.1, 2.1.1, 2.1.2 (when paying the trade fee) and 3 (if there were targeted income).
- For the simplified tax system “Income minus expenses”, sections 1.2, 2.2 and 3 are provided.
Only completed sheets should be included in the declaration, numbering them consecutively.
Form and deadlines for submitting the simplified tax system “income” declaration – 2021
The current form of simplified taxation system declaration was adopted on February 26, 2016 (order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/99) and has not changed since then. Not all sheets are included in the declaration, but only those that relate to the selected type of taxation. In the declaration under the simplified tax system “income” for 2021, it is mandatory to fill out the “Title Page” and sections 1.1, 2.1.1. “Simplers” who paid the trade fee also complete Section 2.1.2. If there are targeted revenues, section 3 is formed. Blank sheets do not need to be submitted.
The “simplified” tax must be reported once a year. The declaration is submitted even if there is a complete absence of income from the “simplified tax” in the reporting period - then only the title page is filled out, and the indicators in sections 1.1 and 2.1.1 will be “zero”.
Declaration form for the simplified tax system “income”, an example of filling can be downloaded below.
The deadline for submitting a simplified taxation system return to the Federal Tax Service is the same for any taxable object, but depends on who submits the reports: for organizations, the last day for submitting a declaration for the past year is March 31 (for 2021 you need to report no later than 04/01/2019, since March 31 is Sunday), for individual entrepreneurs - April 30 (for 2021 - until 04/30/2019 inclusive).
Filling out a declaration according to the simplified tax system
We will briefly list all the details that need to be filled in by the “simplified” and will focus on calculating the tax and reflecting its amount in the document.
The title page contains information about the declarant. The TIN of companies contains 10 categories, individual entrepreneur – 12. The checkpoint is assigned only to legal entities, so the entrepreneur crosses out this field.
The title of the report is followed by the number of the adjustment - the primary report is “0”, the clarifying report is in numerical order, for example, the first adjusting report is numbered as “1”, the second – “2”, etc.
The period code for the declaration for the year is “34”; the same line indicates the year for which the report is being submitted. Below is the number of the Federal Tax Service Inspectorate, and on the right is encrypted its location, for example, code “120” indicates that the report is sent to the Federal Tax Service Inspectorate at the place of residence of the individual entrepreneur, and “210” - at the location of the company.
Next, indicate the name of the company or full name of the entrepreneur, the code of the main type of activity according to OKVED. If the company was reorganized, then in the following fields indicate its form before the transformation and the details of the former organization. Be sure to record the contact telephone number of the declarant, the number of sheets making up the declaration, as well as the number of sheets of documents attached to it, if any.
The lower third of the title page on the left is filled in by the declarant. It reflects information about who certifies the information specified in the declaration (“1” is the payer himself, “2” is his representative), the right part is intended for marks from the Federal Tax Service.
Having filled out the title, they proceed to the preparation of sections of the declaration, which, as we mentioned, are filled out in different ways and this depends on the form of the special regime applied.
Read also: Do I need to submit KUDIR to the tax office in 2021?
Declaration of the simplified tax system 2021: sample filling for the simplified tax system “Income”
Section 1.1 is divided into reporting periods (quarters), in each of them the OKTMO code is indicated (lines 010, 030, 060, 090) at the place of registration of the individual entrepreneur or location of the company. If its value remains unchanged (i.e. the address of activity does not change), only line 010 is allowed to be filled in, the rest are crossed out.
Tax amounts payable by quarter (pages 020, 040, 070, 100) are calculated indicators that are calculated according to a specific algorithm. This involves data on income received, insurance premiums paid and advance payments. Let's look at the calculation of tax and its reflection in the declaration using an example:
summed up the results of work for 2021 and issued a declaration:
| Period | Income in rub. | Insurance premiums listed in rub. | Tax amount (6%) in rub. | An advance payment in rubles was transferred. | ||||
| Amount according to KUDIR | Page in Section 2.1 | Sum | Page in Section 2.1.1 | Sum | Page in Section 2.1.1 | Sum | Page in Section 1.1 | |
| 1 sq. | 620 000 | 110 | 15 500 | 140 | 37 200 | 130 (page 110 x 6%) | 21 700 | 020 (p.130 – p.140) |
| half year | 1 330 000 | 111 | 30 600 | 141 | 79 800 | 131 (page 111 x 6%) | 27 500 | 040 (131 – 141 – 020) |
| 9 months | 1 860 000 | 112 | 45 900 | 142 | 111 600 | 132 (page 112 x 6%) | 16 500 | 070 (132 – 142 – 020 – 040) |
| year | 2 410 000 | 113 | 63 000 | 143 | 144 600 | 133 (page 113 x 6%) | 15 900 | 100 (133 – 143 – 020 – 040 – 070) |
The declaration is filled out based on the credentials. Formula for calculating tax payable:
- in the 1st quarter - the amount of tax 6% of income is reduced by the amount of insurance premiums paid during the reporting period, but not more than 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation);
— for the following quarters, the calculated indicator is also reduced by the amount of the transferred tax advances.
In the sample declaration completed according to this example, the amount of additional tax paid on the listed advances in 2021 amounted to 15,900 rubles:
Tax return for simplified tax system in 2021
Home / Tax returns
| Table of contents: 1. Place and deadline for submitting the declaration according to the simplified tax system 2. Methods of reporting 3. Declaration structure | 4. Instructions for filling out the simplified taxation system declaration 5. Fine for failure to submit a simplified taxation system declaration 6. Programs for preparing a report |
Declaration of the simplified tax system is an annual tax reporting that must be submitted by business entities applying the simplified taxation regime.
KND declaration form 1152017 was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected]
Download the declaration form
Sample declarations according to the simplified tax system: “income” or “income – expenses”
Sample zero declaration of the simplified tax system
Where to submit the declaration
Organizations submit reports at their location (legal address), individual entrepreneurs – at their place of residence.
At the same time, legal entities that have separate divisions include information on divisions in their declaration under the simplified tax system. There is no need to submit a separate report on the OP.
Deadlines for submitting a declaration under the simplified tax system
The tax period according to the simplified tax system is a calendar year. Reporting periods are: 1st quarter, half year, 9 months.
The declaration is submitted at the end of the tax period.
In this case, business entities submit reports within the following deadlines:
| Subject | Last day for filing a simplified tax return |
| Legal entity | March 31 of the year following the expired tax period |
| IP | April 30 of the year following the end of the tax period |
If the last day for filing a declaration falls on a weekend (holiday), then the deadline for submitting the report is postponed to the next working day. Thus:
- For 2021, legal entities must report by April 2 (inclusive) 2021, individual entrepreneurs - no later than 04/30/2021.
- For 2021: for companies - no later than April 1, 2021, individual entrepreneurs - no later than April 30, 2021.
If the taxpayer no longer meets the conditions for applying the simplified regime, reporting is submitted by the 25th day of the month following the reporting period in which the right to the simplified regime was lost.
A citizen closing an individual entrepreneur submits a report no later than the 25th day of the month following the month in which an entry was made about the termination of activities in the status of an individual entrepreneur in the Unified State Register of Individual Entrepreneurs or before the date of deregistration from tax registration (if these are the requirements of the local INFS).
When an organization is liquidated, a report on the simplified tax system is presented together with an interim or final liquidation balance sheet.
The date of submission of the report according to the simplified tax system is recognized as:
- When submitting to the tax authorities in person or through an authorized representative - date of filing;
- When sent through a post office - the date on the postal stamp;
- When transmitted via TCS channels (via the Internet) - the date specified in the confirmation of the EDF operator.
Reporting methods
You can submit a declaration in the following ways:
1) Printed out (filled out manually) on paper - in person, through an authorized person (with the obligatory presentation of a power of attorney: notarized - for a representative of an individual entrepreneur, ordinary - for a representative of a legal entity) or by post (with a list of attachments).
Tax reporting on paper is submitted:
- in 2 copies. – upon submission to the Federal Tax Service;
- in 1 copy. – when sent via Russian Post.
Note: some inspections accept a paper declaration only with a duplicate file attached on a flash drive.
2) Electronically via the Internet: directly on the Federal Tax Service website or through an EDF operator.
Declaration structure
Tax reporting under the simplified tax system includes:
- title page;
- section 1.1, which contains the amounts of the single tax according to the simplified tax system (advance tax payment) subject to payment (reduction) in connection with the use of the simplified regime (object “income”), based on information from the business entity;
- section 1.2, which records the amounts of the unified tax (advance) and the minimum tax payable (reduced) according to the simplified tax system (the object “income minus expenses”);
- section 2.1.1 – is intended for calculating the amount of the unified tax according to the simplified tax system “income”;
- section 2.1.2, which indicates the amount of the trade fee that reduces the EH under the simplified tax system “income”;
- section 2.2 – includes the calculation of the unified tax according to the simplified tax system “income minus expenses”;
- section 3 – data on funds received as part of targeted financing and charitable activities is reflected here.
The composition of the submitted declaration depends on the selected taxation object:
| Taxpayers | What sections are presented? |
| All organizations (IP), regardless of the object of taxation | Title page |
| Subjects who have chosen “income” as the object of the simplified tax system | Sections: 1.1; 2.1.1 and 2.1.2 (only if the organization (IP) is the payer of the trade tax) |
| Entities applying the simplified tax system “income minus expenses” | Sections: 1.2 and 2.2 |
| Subjects who received targeted funds, regardless of the object of taxation | Section 3 (usually not included in the declaration for commercial firms and individual entrepreneurs) |
In this case, the total indicators of section 2.1 (2.2) are first calculated and reflected, and then, based on these indicators, section 1.1 (1.2) is filled out.
It should be noted that only accrued tax amounts must be reflected in the sections of the declaration; paid tax amounts are not indicated in the report.
Instructions for filling out the simplified taxation system declaration
The procedure for filling out the declaration (hereinafter referred to as the Procedure) is contained in Appendix No. 3 to the Federal Tax Service order No. MMV-7-3 dated February 26, 2016 / [email protected]
General requirements
1. Amounts indicated in the declaration are rounded to whole rubles in accordance with the mathematical rules of rounding.
2. When filling out the declaration manually, it is allowed to use purple (black, blue) ink.
3. When preparing reports, it is prohibited:
- fasten sheets with a stapler;
- make corrections, including using white corrector or other means;
- Print report pages on both sides.
4. Pages are numbered in continuous order, regardless of the composition of the declaration, as follows: “001”, “002”, “003”, etc.
5. For each individual line of the report, a certain number of acquaintances is provided, and only one indicator is entered in one line.
To record decimal fractions (tax percentages), fields are provided, separated by a period symbol.
6. Numerical, text and code indicators are written into the form from left to right, from the leftmost cell. When using software to generate a report, the values of numerical indicators are aligned to the last right acquaintance.
7. Text information is written in the document fields in capital letters. If the document is filled out using software, Courier New font should be used (16 - 18 points high).
8. If after recording the indicator there are empty cells left in the line, dashes are placed in them (for example: the organization’s TIN is indicated in the following format: “1356785795–”).
9. If there are no indicators, empty lines are also crossed out. Moreover, if the reporting is prepared using software, then when printed there may be no cell boundaries and dashes in empty spaces.
10. Tax reporting generated through the software can be printed as a machine-readable form containing a two-dimensional barcode.
Title page
1. The data on the title page is filled out by the organization (IP), except for the block “To be filled out by an employee of the Federal Tax Service”.
2. INN/KPP. The corresponding codes are indicated. Individual entrepreneurs fill out only the TIN (a checkpoint code is not assigned to entrepreneurs).
3. Corrective report number. If reporting is submitted for the first time, you need to write down the code: “0–”. When submitting an updated declaration, the serial number of the adjustment is filled in: “1–”, “2–”, etc.
4. Taxable period. The period for which the report is submitted is indicated:
| Code | Period |
| 34 | Year |
| Last tax period: | |
| 50 | upon liquidation (reorganization) of an organization when closing an individual enterprise |
| 95 | when switching to another tax regime |
| 96 | upon termination of business activity when closing activities on the simplified tax system |
5. Reporting year. The year for which the declaration is submitted is completed.
6. Inspection code. The four-digit code of the inspection to which the document is being submitted is filled in.
7. Code at the place of registration. The code for the place of presentation of the document is indicated:
| Code | Name |
| 120 | At the place of residence of the individual entrepreneur |
| 210 | At the location of the Russian legal entity |
| 215 | At the location of the legal successor who is not one of the largest taxpayers |
8. Below, fill in the full name of the legal entity or full name of the individual entrepreneur (line by line).
9. Then the OKVED code from the OKVED2 classifier is entered.
10. Liquidation (reorganization) code and TIN/KPP of the liquidated (reorganized) legal entity. These fields are filled in only in cases of liquidation (reorganization) of a legal entity in accordance with Appendix No. 3 to the Procedure:
| Code | Name |
| 1 | Conversion |
| 2 | Merger |
| 3 | Separation |
| 5 | Accession |
| 6 | Division with simultaneous accession |
| 0 | Liquidation |
11. Next, indicate the taxpayer’s contact phone number.
12. The number of pages of the submitted reporting and the number of pages of annexes to the declaration are indicated.
13. Field “Confirmation of information accuracy”. The code of the individual submitting tax reporting is entered:
- 1 – if the taxpayer submits the declaration;
- 2 – if the document is transmitted through an authorized representative.
The fields Full name, signature, date are filled in in the following order:
| Who submits the declaration | What data is indicated? |
| IP | signs and puts down the date of signing the declaration, does not fill in the full name |
| Organization | The full name of the head of the legal entity is filled in, dated and signed |
| Representative – individual | indicate the name of the representative, date and signature; below, fill in the details of the power of attorney or other document confirming the authority of the representative |
| Representative – legal entity | First, the full name of the authorized person of the representative company is indicated, then the name of the representative company itself is entered, the signature, date and details of the confirming document on the authority of the individual submitting the report are put |
Note: if an individual does not sign the declaration, but simply submits it to the Federal Tax Service on behalf of the entity, the full name of such person does not need to be indicated on the title page.
Section 2.1.1
This section is drawn up only by business entities using the simplified tax system “income”.
| Line code | Content |
| 102 | You should indicate the payer's attribute: “1” – for an organization (IP) that makes payments of remuneration to individuals; “2” – for individual entrepreneurs without employees |
| 110-113 | The amounts of income received by the taxpayer are recorded on an accrual basis for the 1st quarter, half year, 9 months, and year. The procedure for determining income is approved in Art. 346.15 Tax Code of the Russian Federation. If the declaration is submitted in connection with the termination of activity or loss of the right to the simplified tax system (before the end of the tax period), the indicator for the last working reporting period (reflected in lines: 110, 111, 112) is duplicated on line 113. |
| 120-123 | The tax rate is indicated as a percentage, line by line: for 1 quarter, half a year, 9 months, a year. When submitting a declaration before the end of the calendar year, the tax rate indicated for the last period of business (from lines: 120, 121, 122) is duplicated on line 123. |
| 130-133 | Advance payments for the Unified National Tax and the amount of tax for the calendar year are reflected according to the following formulas: |
| 130 | Line 130 = line 110 * line 120 / 100 |
| 131 | Line 131 = line 111 * line 121 / 100 |
| 132 | Line 132 = line 112 * line 122 / 100 |
| 133 | Line 133 = line 113 * line 123 / 100. When submitting reports before the end of the year, the value of the indicator for the last working reporting period (from lines: 130, 131, 132) is repeated on line 133. |
| 140-143 | Filled in with a cumulative total of the amounts of insurance premiums and benefits paid to hired personnel (in accordance with clause 3.1 of Article 346.21), by which the subject has the right to reduce the amount of advances for the unified tax (single tax amount) accrued for the reporting (tax) period. At the same time, taxpayers who indicated on line 102: “1” – they can reduce the amount of advances for the Unified National Tax (tax) by no more than 50%, i.e. the indicators of lines 140-143 cannot be more than 1/2 of the indicators of lines 130-133, respectively; “2” – they can reduce the amount of advances for the unified tax (tax) by the entire amount of contributions paid, while the indicators of lines 140-143 should not exceed the indicators of lines 130-133. When submitting reports before the end of the year, the value of the indicator for the last working reporting period (from lines: 140, 141, 142) is repeated on line 143. |
Section 2.1.2
This section is formed only by entities that apply the simplified tax system “income” and are payers of the trade tax.
The need for a separate section is due to the fact that the amount of the trade fee can only be deducted from income received from activities that are directly subject to this fee.
Consequently, if the taxpayer has types of activities that do not fall under the trade tax, then income from them is not included in this section.
The section consists of two sheets.
The first sheet is filled out similarly to section 2.1.1:
| Line code | Content |
| 110-113 | Fill in with a cumulative total (line by line: for 1 quarter, half a year, 9 months and a year) of the amount of income from activities subject to trade tax. If the subject does not conduct any other type of activity other than trade, the data in lines 110-113 of section 2.1.1 is duplicated |
| 130-133 | The amount of the advance payment for the Unified Tax (tax amount) is calculated: |
| 130 | Line 130 = line 110 * line 120 of section 2.1.1 / 100 |
| 131 | Line 131 = line 111 * line 121 of section 2.1.1 / 100 |
| 132 | Line 132 = line 112 * line 122 of section 2.1.1 / 100 |
| 133 | Line 133 = line 113 * line 123 of section 2.1.1 / 100 |
| 140-143 | The amounts of insurance payments (only for employees engaged in trading activities) are indicated as a cumulative total, reducing advances for the unified social security (tax), in accordance with clause 3.1 of Art. 346.21 If the organization (IP) does not conduct other activities other than trade, the information reflected in lines 140-143 of section 2.1.1 is duplicated In this case, the procedure for filling out lines 140-143 of section 2.1.2. (depending on the taxpayer’s characteristics) fully complies with the procedure for filling out lines 140-143 of section 2.1.1 |
The second sheet of the section is formed in the following order:
| Line code | Content |
| 150-153 | Filled in with a cumulative total of the amount of trade tax that the taxpayer actually paid during the tax (reporting) period |
| 160-163 | The collection amounts by which the amounts of advance payments for the Unified Tax (tax) can be reduced are indicated. The trade fee can reduce the accrued advances under EN (tax) to zero. In order to calculate the amount of the fee that reduces the tax, you need to subtract the corresponding indicators of lines 140-143 from the indicators of lines 130-133, while:
|
Section 1.1
Filled out only by taxpayers using the simplified tax system “income”. It is formed on the basis of the data reflected in sections 2.1.1 and 2.1.2.
| Line code | Content |
| 010, 030, 060, 090 | The OKTMO location of registration of a legal entity or place of residence of an individual entrepreneur is indicated. If the OKTMO code has not changed during the calendar year, it is enough to fill in only line 010. The remaining lines are filled with dashes. If OKTMO consists of 8 characters, then the remaining three cells are also crossed out (for example: “25896374—”) |
| 020 | Fill in the amount of the advance payment for the unified tax due no later than April 25 of the reporting year. To calculate the advance amount, the data in sections 2.1.1 and 2.1.2 are used. If the business entity is not a payer of the trade tax: Line 020 = line 130 of section 2.1.1 – line 140 of section 2.1.1. If the taxpayer pays a trade tax: Line 020 = section 2.1.1 line 130 – section 2.1.1 line 140 – section 2.1.2 line 160 This indicator is indicated if its value is ≥ 0. |
| 040 | Fill in the amount of the advance payment for the unified tax due no later than July 25 of the reporting year. In this case, entities that do not pay the trade fee calculate this indicator as follows: Line 040 = (line 131 – line 141) section 2.1.1 – line 020, Fee payers make calculations using a different formula: Line 040 = (line 131 – line 141) of section 2.1.1 – line 161 of section 2.1.2 – line 020. This indicator is filled in if its value is ≥ 0. When the result of the calculation is negative, it is reflected as a tax to be reduced (on line 050), and not to be paid. In this case, the indicator is written in line 050 without the minus sign |
| 050 | The amount of the advance payment for the Unified National Tax is indicated for reduction no later than July 25 of the reporting year. |
| 070 | Fill in the amount of the advance payment for the unified tax no later than October 25 of the reporting year. Calculation for non-payers of the fee: Line 070 = (line 132 - line 142) section 2.1.1 - line 020 - line 040 + line 050. Calculation for fee payers: Line 070 = (line 132 – line 142) of section 2.1.1 – line 162 of section 2.1.2 – line 020 – line 040 + line 050. When the calculation result is negative, it is transferred to line 080. |
| 080 | The amount of the advance payment for the unified tax is indicated for reduction no later than October 25 of the reporting year |
| 100 | The amount of EUR to be paid additionally for the calendar year is reflected, taking into account previously accrued advance payments. For non-payers: Line 100 = (line 133 – line 143) of section 2.1.1 – line 020 – line 040 + line 050 – line 070 + line 080. For fee payers: Line 100 = (line 133 – line 143) of section 2.1.1 – line 163 of section 2.1.2 – line 020 – line 040 + line 050 – line 070 + line 080. When the calculation result is negative, it is reflected on line 110. Note: according to the letter of the Federal Tax Service dated June 29, 2017 No. SD-4-3/ [email protected] , before changes are made to the current simplified taxation tax declaration form, entrepreneurs applying the simplified tax system (income) + PSN and who have lost the right to PSN during the tax period, reduce the amount tax on line 100 on the cost of the patent. |
| 110 | The amount of EUR to be reduced for the tax period is indicated. |
Section 2.2
Formed by business entities using the simplified tax system “income minus expenses”.
| Line code | Content |
| 210-213 | The amounts of income received by the entity for the 1st quarter, half year, 9 months, year are recorded as a cumulative total. Income is determined in accordance with Art. 346.15 Tax Code of the Russian Federation. If the declaration is submitted in connection with the termination of activity or loss of the right to the simplified tax system (before the end of the tax period), the amount of income indicated for the last period of activity (from lines: 210, 211, 212) is duplicated on line 213 |
| 220-223 | Indicated as a cumulative total of the amount of expenses that were incurred by the entity for the 1st quarter, half year, 9 months, year. The procedure for determining expenses is approved in Art. 346.16 Tax Code of the Russian Federation. When submitting a declaration before the end of the calendar year, the amount of expenses indicated for the last period of business (from lines: 220, 221, 222) is duplicated on line 223 |
| 230 | Fill in the amount of loss received in previous years by which the tax base for the tax period can be reduced |
| 240-243 | The tax base is calculated and reflected as the difference between income received and expenses incurred: |
| 240 | Line 240 = line 210 – line 220, Moreover, if the calculation result is negative, it is transferred to line 250 without the minus sign |
| 241 | Line 241 = line 211 – line 221, if total < 0, then → line 251 |
| 242 | Line 242 = line 212 – line 222, if total < 0, then → line 252 |
| 243 | Line 243 = line 213 – line 223 – line 230, if the total is < 0, then → line 253. When filing a declaration before the end of the calendar year, the value of line 243 will be equal to the tax base indicated for the last period of business (from lines: 240, 241 , 242) minus the loss from line 230 |
| 250-253 | Fill in the amount of losses received for the 1st quarter, half year, 9 months. and year |
| 260-263 | Tax rates for the 1st quarter, half-year, 9 months, and year, established by the legislative acts of the region in which the taxpayer operates under a simplified regime, are indicated line by line. When filing a declaration before the end of the calendar year, the tax rate indicated for the last period of business (from lines: 260, 261, 262) is duplicated on line 263 |
| 270-273 | Advance payments for the Unified National Tax and the amount of tax for the calendar year are reflected using the following formulas (if losses were incurred at the end of the reporting or tax periods, these indicators are not filled in): |
| 270 | Line 270 = line 240 * line 260 / 100 |
| 271 | Line 271 = line 241 * line 261 / 100 |
| 272 | Line 272 = line 242 * line 262 / 100 |
| 273 | Line 273 = line 243 * line 263 / 100. When submitting a declaration before the end of the year, the value of the indicator indicated for the last period of business (from lines: 270, 271, 272) is duplicated on line 273 |
| 280 | The amount of the minimum tax calculated for the tax period is entered: Line 280 = line 213 * 1/100. This line of the report must be completed, even if the taxpayer does not have to pay the minimum tax at the end of the calendar year |
Section 1.2
This section is filled out by payers using the simplified tax system with the object of taxation “income reduced by expenses.”
The section is formed on the basis of the information reflected in section 2.2.
| Line code | Content |
| 010, 030, 060, 090 | The OKTMO code of the location of the legal entity or the place of residence of the individual entrepreneur is indicated. If the OKTMO code has not changed during the tax period, you only need to fill in line 010. The remaining lines are filled with dashes. If OKTMO consists of 8 characters, then the remaining three cells are also crossed out (for example: “25896374—”) |
| 020 | Fill in the amount of the advance payment for the unified tax due no later than April 25 of the reporting year. Line 020 = line 270 of section 2.2 |
| 040 | The amount of the advance payment for the Unified National Tax is recorded no later than July 25 of the reporting year. Line 040 = line 271 of section 2.2 – line 020, This indicator is filled in if its value is ≥ 0. When the result of the calculation is negative, it is reflected as a tax to be reduced (on line 050), and not to be paid. In this case, the indicator is written in line 050 without the minus sign |
| 050 | The amount of the advance payment for the Unified National Tax is indicated for reduction no later than July 25 of the reporting year. |
| 070 | Fill in the amount of the advance payment for the unified tax no later than October 25 of the reporting year. Line 070 = line 272 of section 2.2 – line 020 – line 040 + line 050, if total < 0, then → line 080 |
| 080 | The amount of the advance payment for the unified tax is indicated for reduction no later than October 25 of the reporting year |
| 100 | The amount of EUR to be paid additionally for the calendar year is reflected, taking into account previously accrued advance payments. Line 100 = line 273 of section 2.2 – line 020 – line 040 + line 050 – line 070 + line 080. This indicator is filled in if the total ≥ 0 and line 273 of section 2.2 ≥ line 280 of section 2.2, if the total < 0, then → line 110 Note: according to the letter of the Federal Tax Service dated June 29, 2017 No. SD-4-3/ [email protected] , before changes are made to the current simplified tax return form, entrepreneurs applying the simplified tax system (income minus expenses) + PSN and who have lost the right to PSN during the tax period, reduce the amount of tax on line 100 by the cost of the patent. |
| 110 | The amount of EUR to be reduced for the tax period is indicated. |
| 120 | Fill in the amount of the minimum tax payable for the tax period. This indicator is formed if line 280 of section 2.2 > line 273 of section 2.2. Line 120 = line 280 of section 2.2 – line 020 – line 040 + line 050 – line 070 + line 080. If the total < 0, then → line 110. This means that the taxpayer offsets the advances paid under the unified tax against the minimum tax. In this case, an application for offset is submitted to the inspectorate, accompanied by copies of payment orders for advances paid. |
Section 3
This section is completed only by those taxpayers who received targeted funds (with the exception of subsidies issued to autonomous institutions).
Types of targeted financing are approved in clauses 1, 2 of Art. 251 Tax Code of the Russian Federation.
This section contains information from Section 3 of the previous tax period about unspent target funds, the period of use of which has not yet expired, as well as about funds for which the period of use has not been established.
| Column number | Content |
| 1 | The code of the type of receipts from Appendix No. 5 to the Procedure is recorded |
| 2 / 5 | The date of receipt of the target funds and the period for their use established by the transferring party are indicated. If the period for using targeted funding is not set, these columns are not filled in |
| 3 / 6 | The amount of target funds received in expired tax periods, the period of use of which has not yet expired, is recorded, as well as the amount of funds received in previous periods, for which the period of use was not initially established. |
| 4 / 7 | The amount of funds used on time for the intended purpose is indicated, as well as the amount of funds not used on time or spent for other purposes. Receipts reflected in column 7 are subject to inclusion in non-operating income at the moment when the recipient did not use them for the intended purpose. |
Below, in the “Report Total” line, the total indicators for columns 3, 4, 6, 7 are reflected.
Penalty for failure to submit a simplified taxation system declaration
If a business entity does not submit a declaration on time, then the sanctions will range from 5% to 30% of the amount of unpaid tax reflected in the reporting for each full or partial month of delay, but not less than 1,000 rubles.
Moreover, if the single tax itself is paid on time, then failure to submit a declaration within the prescribed period will result in a fine of 1,000 rubles. Responsibility for a delay in a report under the simplified tax system imposed on the head of a legal entity of the Code of Administrative Offenses of the Russian Federation can range from 300 to 500 rubles.
In addition, if the deadline for submitting a declaration is exceeded by more than 10 working days, the Federal Tax Service has the right to suspend operations on the taxpayer’s current account.
Report preparation programs
A declaration under the simplified tax system can be prepared using the following software:
| Software name | Website |
| "Taxpayer Legal Entity" | https://www.nalog.ru/rn77/program/5961229/ |
| "Bukhsoft" | https://www.buhsoft.ru/download/ |
| "1C" | 1c.ru |
| "Kontur-Elba" | https://e-kontur.ru/landing_usn/ |
| "Kontur.Accounting" | https://www.b-kontur.ru/lp/usn |
| "Sky" | nebopro.ru |
| "Taxpayer PRO" | https://nalogypro.ru/nalogovaya-otchetnost/usn/ |
| "My business" | https://www.moedelo.org/landingpage/reporting-usn/ |
Read in more detail: Changes to the simplified tax system from January 1
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Declaration of the simplified tax system 2021: sample filling for the simplified tax system “Income minus expenses”
With this object, the tax base changes, therefore the tax calculation algorithm will change - costs must be taken into account, and the tax is calculated from the difference between income and expenses. The tax calculation is carried out in section 1.2, and the data necessary for it is entered in section 2.2, where, unlike section 2.1, the amounts of costs incurred are reflected on a quarterly basis.
Let's continue the example, taking the initial data on income from it, adding expenses and applying the simplified tax system 15% of the difference between income and expenses:
| Period | Income in rub. | Expenses in rub. | The tax base | Tax amount (15%) | ||||
| Amount according to KUDIR | Page Section 2.2 | Amount according to KUDIR | Page Section 2.2 | Sum (gr. 2 – gr. 4) | Page Section 2.2 | Sum (gr.6 x 15%) | Page Section 2.2 | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 1 sq. | 620 000 | 210 | 380 000 | 220 | 240 000 | 240 | 36 000 | 270 |
| half. | 1 330 000 | 211 | 720 000 | 221 | 610 000 | 241 | 91 500 | 271 |
| 9 months | 1 860 000 | 212 | 900 000 | 222 | 960 000 | 242 | 144 000 | 272 |
| year | 2 410 000 | 213 | 1 200 000 | 223 | 1 210 000 | 243 | 181 500 | 273 |
Based on the calculations carried out, supported by accounting data, fill out section 1.2: - page 020 = page 270 (advance payment for 1 quarter is listed);
— page 040 = page 271 – page 240 = 55,500 rub. (advance for 2 quarters);
— page 070 = page 272 – page 241 = 52,500 rub. (advance payment for Q3);
— page 100 = page 273 – page 242 = 37,500 rub.
The company must pay an additional simplified tax in the amount of 37,500 rubles. This calculation is presented in section 1.2 of the declaration:
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Let us remind you that the declaration must be submitted to the Federal Tax Service even in the absence of activity and non-receipt of income (if there is no official record of termination of activity in state registers). It is not difficult to fill out a zero declaration under the simplified tax system 2021 - they draw up a title page, listing all the required details of the company and the Federal Tax Service, enter zeros in the calculation sheets (where the amounts should be indicated) and dashes in the remaining fields.
The declaration under the simplified tax system 2021 (form) can be downloaded below.
