What reports should be submitted in 2021 under the simplified tax system and in what time frame?

Who is required to submit a declaration

All legal entities and entrepreneurs working on a simplified basis are required to submit a final declaration under the simplified tax system for 2021, regardless of the object they choose: 1. Tax only on income.

2. Tax on income minus expenses.

Moreover, even those payers who did not conduct any activity in 2021 must submit a zero declaration under the simplified tax system for 2021. Simply put, when the business was “frozen”, it stood idle. In particular, there were no transactions on the accounts.

The deadline for submitting the simplified tax system declaration for 2021 is regulated by clause. 1 and 2 paragraphs 1 art. 346.23 Tax Code of the Russian Federation. And let’s say right away that there are no changes to these standards in 2021 or 2021. That is, the old rules apply.

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

Declaration form

Sample of filling out the simplified tax system 6% declaration with detailed instructions

Sample of filling out the simplified tax system 15% declaration with detailed instructions

Sample of filling out a zero declaration with detailed instructions

Title page

At the top of such a sheet you need to enter the TIN and KPP numbers of the business entity using the simplified tax system. At the same time, we must remember that a legal entity’s TIN includes 10 characters and there is a checkpoint code. For entrepreneurs, the number of characters in the TIN is 12, and there is no checkpoint code.

All remaining empty cells must be crossed out.

After specifying the name of the declaration, its code is displayed:

0 — for the primary report;
1, 2, etc. – for correctors in order of priority.

Next, using a digital code, you need to indicate the period for which the report is being submitted:

34 - regular simplified declaration for the year
50 - if the business entity has closed its activities
95 - for reporting during the period of transition from the simplified tax system to another regime
96 - if the simplified tax system was previously combined with other modes (for example, UTII) and activities on the simplified tax system were discontinued.

In the “Reporting period” field, you must enter in numbers the year for which this declaration is being sent.

The four-digit code of the Federal Tax Service, which is the recipient of this report, is recorded nearby.

Here you need to indicate in code where the declaration is sent:

120 - is entered by the entrepreneur who submits the report at the place of his registration.
210 - is affixed by the legal entity that rents it out at its location.
215 - affixed by the successor company.

The four lines below are intended to indicate the full name of the organization or personal data of the entrepreneur. In this case, for individual entrepreneurs, each word must be entered on a new line. We must remember that empty lines should be crossed out.

Next, indicate the code of the activity of the business entity, which is recorded in the registration data. It must comply with the OKVED2 directory.

Then information is provided in cases where the company was reorganized. Here you need to reflect the code of the transformation being carried out, the tax identification number and checkpoint of the new company.

The next line indicates the telephone number by which the inspector of the Federal Tax Service can, if necessary, contact the responsible person of the company to clarify the information.

Below is the total number of sheets of the tax return, as well as how many sheets there are annex to it.

After this, the business entity must fill out only the left side of the page.

Here the code reflects who submits the report to the Federal Tax Service:

1 - the taxpayer himself.
2 - person by proxy. The full name, representative or name of the legal entity acting by proxy is also written down here.

The date of submission of the document is indicated at the bottom and a signature is placed. When a report is submitted by a representative, it is also necessary to indicate here the name, number and date of the document giving him authority.

If a business entity is accounted for in the “Income” system, then in the declaration, in addition to the title page, it must include sheets with sections 1.1 and 2.1.1. In addition, if he is identified as a payer of the trade tax, then it is also necessary to draw up a sheet with section 2.1.2. The remaining sheets are not used and are not included in the declaration.

When do organizations hand over

As a general rule, the deadline for filing a simplified taxation system declaration for 2021 by organizations (legal entities) is no later than March 31 (subclause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation). However, March 31, 2021 falls on a Saturday - a day off. Therefore, according to the rules of the Tax Code of the Russian Federation, if the deadline falls on an official weekend or non-working day, then it is automatically subject to postponement. This is stated in paragraph 7 of Art. 6.1 Tax Code of the Russian Federation.

Thus, in 2021, the deadline for filing a tax return under the simplified tax system for 2021 by legal entities is April 2, 2021 inclusive. It will be Monday:

As you can see, simplified organizations have one extra day in 2021 to prepare and submit their simplified tax return for 2021 on time.

The declaration form under the simplified tax system, its electronic format and rules for filling out are fixed by order of the Federal Tax Service of Russia dated February 26, 2021 No. ММВ-7-3/99 (see “Declaration under the simplified tax system”).

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

General filling rules

All cost indicators are indicated in full rubles.

Values over 50 kopecks are rounded to the nearest ruble, and values below are discarded.

The pages of the declaration are numbered in a special order.

The page number is displayed in a three-digit format, for example, for the first page the value is “001”, for the tenth - “010”.

All information in the declaration is entered from left to right.

But, if the document is filled out on a computer, the numerical indicators (tax amount, income, expenses, insurance premiums) are aligned to the right.

Text indicators (full name of individual entrepreneur, name of organization) are indicated in capital block letters.

This rule applies to both filling out the declaration by hand and using a computer.

When entering information manually, blue, purple or black pens are used.

If reporting is generated using software, then you must use the font - CourierNew 16 - 18.

In empty cells and lines, dashes are placed.

If any of the fields is left blank or incompletely filled, dashes (when filling in on a computer) or one solid line (when filling in manually) are placed in the empty cells.

The use of corrective agents is not permitted.

If an error is made, the declaration must be filled out again; the legislator does not allow the use of putties, erasers and other corrective means.

Double-sided printing, as well as binding of document sheets, leading to damage to the barcode, is not allowed.

Each sheet of page is printed on one side, and is stapled at the end with either a stapler (outside the barcode) or a paper clip.

The procedure for filling out the declaration is established by Appendix No. 3 to Order N ММВ-7-3/ [email protected] These are mandatory requirements that must be followed, otherwise the report will be refused. Among them:

The text fields of the form are filled with capital printed characters;
All values of cost indicators are indicated in full rubles according to rounding rules;
Each field contains only one indicator, except for the date and tax rate. To indicate the date, three fields are used in order: day (two familiar places), month (two familiar places) and year (four familiar places), separated by “.” For the tax rate indicator, two fields are used, separated by a “.”;
When manually filling out a field with a missing indicator, a dash is entered;
The data is entered in black, purple or blue ink;
Correction of errors, blots, and deletions is not allowed;
Only one-sided printing of the document is allowed;
Pages must not be stapled or stapled;
The pages are numbered consecutively, starting from the title page; only completed pages are numbered;
If you use a computer, this makes it easier to fill out the reports, but it must be taken into account that only Courier New font with a height of 16 - 18 points is allowed. Numerical indicators in this case are aligned to the last right familiarity; dashes in empty cells are optional.

The necessary codes (tax period, place of presentation, forms of reorganization, method of presentation, property received as part of targeted financing) are indicated in the text of the Appendix. If in your case the codes do not correspond to our filling example, then they must be selected from the original source.

When is the IP submitted?

As for individual entrepreneurs, the deadline for submitting a declaration under the simplified tax system for 2021 has been shifted exactly 1 month later (subclause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation) - until April 30, 2021 inclusive. Although it will be Monday, it will be an official non-working day due to the following first May holidays.

Also see 2021 Production Calendar.

As a result, the deadline for filing an individual entrepreneur’s declaration of the simplified tax system for 2021 is also subject to the rule of the Tax Code of the Russian Federation on postponing the deadline. It falls on May 03 – Thursday. This will be the first working day after the extended May weekend:

Thus, entrepreneurs on a simplified basis in 2021 have two additional days to prepare and submit their declaration for 2021. Let us remember that merchants do this at their place of residence.

The deadlines for submitting declarations under the simplified tax system for legal entities and individual entrepreneurs differ. The law gives simplified entrepreneurs exactly 1 month more to fill out and submit this annual report. And interim declarations - based on quarterly results - are not submitted by individual entrepreneurs under the simplified tax system.

What is the penalty for missing a deadline?

If the above deadlines for submitting the simplified tax system declaration for 2021 are not met, then you will face a fine under clause 1 of Art. 119 of the Tax Code of the Russian Federation. This is at least 1000 rubles, even if you pay the tax in full to the budget. And in general, the inspection will collect from 5 to 30% of the amount of tax not transferred to the treasury according to the simplified tax system according to the declaration for each full or partial month starting from:

from April 3, 2021 – in relation to legal entities;
from May 4, 2021 – for entrepreneurs.

Another extremely undesirable measure that the leadership of the Federal Tax Service may take is freezing bank accounts, including the movement of electronic payments (clause 3 of Article 76 of the Tax Code of the Russian Federation). There is a reason when the delay in filing a declaration is at least 10 working days. That is, the inspectors never saw her:

by April 17, 2021 – from the organization;
by May 21, 2021 – from the individual entrepreneur.

The Federal Tax Service must cancel the suspension of transactions on accounts no later than one business day following the day when the simplifier finally submitted the declaration (paragraph 2, paragraph 3, paragraph 11, article 76 of the Tax Code of the Russian Federation).

According to clarifications of the Ministry of Finance dated October 7, 2011 No. 03-02-08/108, an administrative fine for individual entrepreneurs under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, the simplified tax system is not imposed for late submission of a declaration. It threatens only officials of the organization - the manager, accountant, etc.

Also see “Changes to the simplified tax system in 2021”.

Typical errors when filling out

Mistake #1. Refusal to submit an updated return if more than 3 years have passed since the mistake was made when filling out the tax return.

Submission of “clarification” is not limited to three years. If an error is discovered, it is better to immediately submit an updated declaration, especially if you sent a smaller amount to the budget than you were supposed to transfer.

Mistake #2. A legal entity hires employees unofficially, without registration, and then sends a tax return as a “company without employees.”

Unlike entrepreneurs, organizations cannot exist without employees; for the tax authorities they are considered inactive.

Mistake #3. Failure to submit tax returns for the reporting period in which the enterprise did not operate.