Payment when paying the simplified tax system in 2021: purpose and how to fill out

What does a sample payment form look like under the simplified tax system “income” of 6 percent in 2021? What details and BCC should be used when filling out taking into account coronavirus, quarantine and non-working days? We will answer your questions.

Also:

• KBK according to the simplified tax system in 2020
• Payment order form

Code to list the simplified tax system in 2021

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

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for those affected by the coronavirus has written off tax under the simplified tax system for the 2nd quarter of 2021. Namely, the advance payment for the reporting period of half a year 2021, reduced by the advance payment for the reporting quarter of 2021. For more information, see “ To whom and what taxes will be written off for the 2nd quarter of 2021: list.”

An example of filling out a payment order for the simplified tax system “income minus expenses”

In conclusion, it is worth noting that errors in the details of the tax office can lead to the payment being irretrievably lost. So when filling out this data in the fields of the payment order, you need to be extremely careful. The remaining details, if there is an error in them, can be clarified by submitting a corresponding application to the Federal Tax Service. However, until the payer himself discovers his mistake and submits such clarification, the tax payment will “hang” in the outstanding payments, or it may be credited to another budget (in case of an error in the KBK), and the payer will be credited tax debt. The result could be, for example, a forced write-off of the declared amount of tax from the current account.

Calculation of the advance payment for the 3rd quarter of 2021 using the simplified tax system “Income minus expenses”

The company operates on the simplified tax system “Income minus expenses”, the rate is 15%. Income from product sales for 3 months amounted to 1,900,000 rubles. Expenses for the purchase of raw materials and utilities amounted to 450,000 rubles. 300,000 rubles were spent on wages for hired employees, and insurance contributions in the amount of 100,000 rubles were transferred to the budget.

Let's calculate the tax base:

1,900,000 – 450,000 – 300,000 – 100,000 = 1,050,000 rubles.

Let's calculate the amount of the advance payment for the 3rd quarter of 2021:

1,050,000 × 15% = 157,500 rubles.

Thus, the organization must pay 157,500 rubles to the budget as an advance payment for the 3rd quarter according to the simplified tax system.

Minimum amount of advance payment for the 3rd quarter of 2021 according to the simplified tax system “Income minus expenses”

The application of the simplified tax system “Income minus expenses” obliges you to pay an advance payment in the minimum amount. This is done when losses are incurred at the end of the quarter or expenses are almost equal to income. The minimum advance payment is 1% of income.

The entrepreneur’s task in such a situation is to calculate the “regular tax” on the difference between income and expenses and the minimum tax as 1% of total income, compare these two values ​​and pay the larger one to the budget.

Example

Let's look at a specific example for clarity. For the 3rd quarter of 2021, the organization received the following results:

• income - 800,000 rubles;
• expenses - 750,000 rubles.

The tax amount will be: 800,000 – 750,000 = 50,000 × 15% = 7,500 rubles.

Minimum tax amount: 800,000 × 1% = 8,000 rubles.

The entrepreneur needs to pay the minimum tax amount, since it turned out to be higher.

How to pay an advance under the simplified tax system with the object “Income minus expenses” for the 3rd quarter of 2021

You can also pay your budget using a payment order via Internet banking or directly at the bank. The algorithm for filling out the document is exactly the same as for the simplified tax system “Income”. But you should indicate the tax payment identifier for the simplified tax system “Income minus expenses”: KBK 182 1 0500 110.

The name of the payment will also be slightly different. Look at the example of filling out the payment order so as not to make mistakes when filling it out.

An example of a payment order under the simplified tax system “income” in 2021

Payment orders for the transfer of tax (advance payments) must be completed in accordance with the Central Bank Regulations dated June 19, 2012 No. 383-P and taking into account the Rules approved by Order of the Ministry of Finance dated November 12, 2013 No. 107n.

Transfer the single tax and advance payments for it to an account in the territorial department of the Treasury of Russia according to the details of the tax inspectorate to which the organization is attached at its location. That is, at the address at which the organization was registered. It is listed in the Unified State Register of Legal Entities (clause 2 of Article 54 of the Civil Code). Even if the organization has separate divisions, transfer the single tax and advance payments according to the details of the inspectorate in which the head office is registered.

For an individual entrepreneur, this is the tax office, where he was registered at his place of residence.

In field 16 “Recipient”, indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the revenue administrator: the name and number of the tax inspectorate or territorial branch of the Federal Social Insurance Fund of Russia. For example, “UFK for Moscow (IFTS No. 43 for Moscow).” The name of the recipient should not exceed 160 characters (Appendix 11 to the Regulations approved by the Central Bank of June 19, 2012 No. 383-P).

Here is a sample payment order under the simplified tax system “income” for 2019.

Read also

14.03.2018

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

So, you’ve worked for some time, the end of the quarter has arrived, and it’s time to calculate your taxes. If you have chosen income under the simplified taxation system, then the base rate for you will be 6%. However, regions can, by their decision, reduce this figure to 1% both for the entire business as a whole and for entrepreneurs engaged in certain areas.

If you were registered no later than two years ago, then you may even be given a tax holiday if the individual entrepreneur meets all the criteria. To find out, just contact the tax office at the place of registration of the individual entrepreneur.

If we take as a basis that the tax rate is 6%, then the calculation is carried out as follows:

1. The entire amount of income received by the individual entrepreneur for the quarter is taken (six months, nine months or a year - the tax period for a simplified year is yearly), and advance payments are calculated on an accrual basis. Be careful – income does not include depositing your own funds into the individual entrepreneur’s account.
2. The resulting figure is multiplied by six percent. For example, revenue amounted to 140,000 rubles, then the advance payment under the simplified tax system is 140,000 x 6% = 8,400 rubles.
3. If you have already paid advance payments this year, then subtract them from the resulting amount.

And now what can please you is that every entrepreneur annually pays a fixed contribution “for himself” to the Pension Fund and the Health Insurance Fund. Its value is different every year and has been approved by the government since 2019. This year the contribution is 32,385 rubles. You can pay it all at once or in installments throughout the year, the main thing is that the payment goes out before December 31st.

But usually, the fee is divided into four parts and paid quarterly. This is due to the fact that the amount of the fixed payment paid in the quarter for which you are calculating the simplified tax system reduces the advance tax payment.

If the individual entrepreneur does not have hired personnel, then up to 100% (in our example, this is 8400 - (32385: 4) = 303.75 - the amount that needs to be transferred according to the simplified tax system), if there are employees, then up to 50%.

All that remains is to transfer the money to the treasury. And this must be done before April 25 for 1 quarter, before July 25 for half a year, before October 25 for 9 months and before April 30 of the next year for a year.

Tax payment methods

If the time has come for an entrepreneur to pay taxes, then this can be done in three ways. The first of them is to use the nalog.ru portal, which has a service for creating a payment document.

You will need to fill in the required fields:

1. KBK.
2. Your tax code (if you don’t know, the program will insert it automatically when you fill out your address).
3. Status of the person (in our case, this is “09” - individual entrepreneur).
4. The basis of payment is “TP” if it is a tax for the current period.
5. Tax amount.
6. Last name and first name of the individual entrepreneur.
7. Taxpayer Identification Number (required if you want to pay directly from the site) or address, if you just need to print out the generated receipt to pay later through the cash desk at a bank convenient for you.

The second way is to use bank terminals to pay. However, if you choose it, you should prepare in advance all the same information as when filling out a receipt through the website, since it is better not to blindly trust the data that the terminal automatically enters.

The third - and perhaps the most effective - is to open a bank account if you have not done so before.

Yes, the law does not oblige individual entrepreneurs to have a current account, but this is beneficial for a number of reasons:

• allows you to make payments anytime and anywhere;
• expands the circle of your clients at the expense of organizations that are more convenient and easier to work with non-cash transactions (and these are the majority among medium and large companies);
• allows you to accept absolutely any amount, while there is a limit on cash turnover of 100,000 rubles per agreement. Even if the payment is not made once, but in small parts, as soon as the total amount exceeds the specified threshold, the entrepreneur is obliged to switch to non-cash payments;
• if you plan to keep money in an account, then you can choose a bank that has a tariff plan that charges interest on the account balance;

Many entrepreneurs are deterred from opening a bank account by the fact that it will cause unnecessary costs. But at the moment, the tariff plans offered by various financial institutions are very flexible, and if an individual entrepreneur has a small account turnover, then you can choose a tariff without a subscription fee at all, however, the cost of the transfer for each individual payment will be higher.

If you plan to carry out only a few transactions per month on your account, this turns out to be much more profitable than the usual option with a subscription. fee and low price for money transfer. Moreover, there is no bank commission charged for paying taxes.

Instructions for filling out a payment order

If an entrepreneur has decided to pay tax from his current account, then in order to transfer funds he will need to correctly fill out a payment order.

There is nothing complicated about this, the main thing is to have a sample on hand.

Particular attention must be paid to correctly entering the name of the UFK bank and the recipient's account, otherwise your obligation to transfer the tax will not be considered fulfilled.

So, the payer fills in:

• field 101 – payer status – in our case, individual entrepreneur – 09;
• field 8 and 60 – name of the individual entrepreneur and his TIN. If you use Internet banking, then these fields are usually always automatically filled in, as well as fields 9, 10, 11, 12 containing information about your account;
• field 7 – amount of tax paid;
• fields 16,61 and 103 – the name of the tax authority where you are transferring the payment and field 14-BIK of the recipient’s bank. Cor. the account in field 17 and the bank name in field 13 are usually filled in by the program after you enter the BIC;
• field 21 – order of payment – ​​in this case “5” or “3” if payment is already being made upon request from the tax office. In general, the correct filling of this field is critical only if there is no money in the account to make payments; if there are funds, then all debits from the account will occur in calendar sequence;
• field 104 – KBK tax, for the simplified tax system “Income” in 2021 it is 182 1 05 01011 01 1000 110. Please note, if you pay a fine or penalty for tax, they will have their own personal KBK.
• field 105 - OKATO - this is a territorial code, it can be found through specialized sites, for example, https://classinform.ru/kod-okato-po-inn.html by entering your TIN;
• field 106 will offer you a choice of several options. If you pay your tax on time, put “TP”. If you realize that you have a debt and pay it off voluntarily - “ZD”. Well, if you have already received a requirement from the Federal Tax Service - “TR”, the other six values ​​are much less common, and you can see them all directly when filling out the column;
• field 107, select “QV” - quarter, then the number from 01 to 04 is the quarter number, respectively, the last four digits are the year for which you pay the tax;
• field 108 – document date – always equal to 0 if the current payment is transferred;
• field 109 – document number of the tax payment request. Similar to field 108 – if you have a timely transfer – always “0”
• field 24 - purpose of payment - where you write almost the same thing that you previously coded in fields 104-109, but in words.

For a person faced with filling out a tax payment order for the first time, this may seem like a rather difficult task.

In fact, the entire procedure listed above needs to be completed only once; then you will save the template in your online bank or simply copy the previous payment order for the same tax, changing only the date, payment period and editing the purpose of the payment. Drawing up a document in this order takes less than a minute.

We also recommend that you note that an individual entrepreneur’s current account and a personal account of an individual are two different things.

And although there is no direct prohibition on transferring taxes from an entrepreneur’s personal account, by making such a payment, the individual entrepreneur violates the agreement with the bank, which, according to the instructions of the Central Bank, prohibits the use of clients’ personal accounts for commercial purposes. At best, the bank can simply block such a payment; at worst, there will be troubles up to and including closing the account.

Sample payment slip

From 2021, tax contributions can be clarified if the bank name and the recipient's account are correct.
The remaining contributions must be returned and paid again (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). Starting from 2021, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2021, in tax payment orders, organizations in Moscow and Moscow Region will have to enter new bank details; in the “Payer’s bank” field, you need to put “GU Bank of Russia for the Central Federal District” and indicate BIC “044525000”.

Taxes, unlike contributions, are calculated and paid rounded to whole rubles.

Purpose of payment: Advance payment for the simplified tax system for 2021.

Payer status: Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their own taxes).

TIN, KPP and OKTMO should not start from scratch.

In field 109 (date, below the “reserve field”, on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF) they set 0.

Rice. .

Starting from 2021, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.

Fig. Sample of filling out a payment order for the payment of Income Tax in Business Pack.