Sample of filling out a declaration under the simplified tax system in 2021, where to submit it and when, fines

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 simplified person is an individual entrepreneur.

Deadlines for submitting simplified taxation system declarations for 2021:

• for organizations - 03/31/2020;
• for individual entrepreneurs - 04/30/2020.

If you have lost your right to the simplified tax system, submit a report by the 25th day of the month following the quarter in which you lost your right to use this special regime. If you voluntarily refuse to use the simplified tax system, report by the 25th day of the month following the month in which you submitted a notice of refusal of the simplified regime to the Federal Tax Service.

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

The process of how and within what time frame a business entity must determine the amount of tax and send a report to the Federal Tax Service is enshrined in the Tax Code. It is said that the period for which the simplified tax system report is compiled is the calendar year. Thus, a declaration under the simplified tax system is sent by a business entity only once, after the end of the calendar year.

The day by which the final report must be sent depends on the type of person the business entity is:

• In the case when the work is carried out in the format of entrepreneurship, the deadline for submitting a declaration under the simplified tax system is set until April 30 of the year following the reporting year;
• If the subject is registered with the tax authority as a legal entity, then it must send a report before March 31 of the year following the year of the report.

The following rule applies for these dates. If the deadline for submitting a report falls on a holiday or day off, then it must automatically be moved forward to the next working day.

As a result, in 2021, business entities will file reports for the 2021 calendar year.
In this case, firms will have to report by April 1, 2021 (the date is postponed from March 31 due to the fact that it falls on a day off - Sunday), and entrepreneurs must submit a report by April 30, 2021. Attention: deadlines for submitting a declaration are set separately if a business entity closes its activities.
They do not have to wait until the end of the calendar year to submit a report - the Tax Code for such cases establishes a period of 25 days from the date the business entity is deregistered. This date is the same for the closure of individual entrepreneurs and organizations. If a company or entrepreneur does not carry out activities, then they are still required to send a report to the authority with zero values.

Declaration form for the simplified tax system “income”

In 2021, the declaration form is relevant, approved. By Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] It is intended both for simplified people paying tax on income and for simplified taxation system officers paying tax on the difference between income and expenses.

For the simplified tax system “income” the following sections of the declaration are required to be completed:

• Title page.

Contains information about the payer of the simplified tax system, the tax period, the main OKVED and the tax office to which the report is submitted.

• Section 1.1.

It reflects the amounts of advance payments and tax payable/reduced based on the results of the reporting and tax period.

• Section 2.1.1.

Includes data on the amount of income, tax rate, calculated amount of advance payments (tax) according to the simplified tax system, paid insurance premiums (contributions under voluntary insurance contracts and disability benefits).

Sections 2.1.2 (Calculation of the amount of the trading fee) and Section 3 (Report on the intended use of property) are filled out only as necessary: ​​if you paid a trading fee during the year or received assets as part of charity or targeted financing (according to the provisions of Article 251 of the Tax Code of the Russian Federation ).

Declaration form for the simplified tax system “income” 2019

In the next 2 years, tax officials plan to completely cancel reporting under the simplified tax system “income” for individual entrepreneurs using online cash registers. The Ministry of Finance announced this on its official website in the summer of 2021. Changes are planned to be made within the framework of the Project “Main Directions of Budget, Tax and Customs Tariff Policy for 2021 and for the Planning Period of 2021 and 2021.”

Results

A declaration under the simplified tax system can be filled out for free online through special services on the Federal Tax Service website, using web applications on commercial websites and in other ways. Completing a declaration using software is preferable to manually, as it allows you to automatically calculate tax and avoid errors in calculations. The composition of the declaration depends on which object of taxation the simplifier applies: “income” or “income minus expenses.”

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

The procedure for filling out the simplified taxation system “income” declaration for 2021

The procedure for drawing up a declaration is prescribed in Appendix 3 to the Order of the Federal Tax Service No. ММВ-7-3/ [email protected]

Let's remember the basic rules:

• Amounts are indicated in full rubles, rounded according to the rules of mathematics: 50 kopecks. and round up more to the full ruble.
• The sheets in the declaration are numbered consecutively.
• Sheets and sections without indicators are not provided.
• If the report is filled out by hand, use black, purple or blue ink. It is unacceptable to correct errors with a barcode corrector. If an error is made, you should rewrite (or retype) the entire sheet.
• If the declaration is completed on a computer and then printed, then double-sided printing is not permitted.
• Reporting sheets are fastened with a paper clip, but not with a stapler.
• Indicators are entered from left to right, starting from the leftmost cell. However, if the report is filled out using a program, the numbers are aligned to the right margin.
• Text fields must be filled in capital block letters.
• If the indicator is missing, a dash is placed in the corresponding line of the declaration. If a particular line is not filled in completely, then a dash is also placed in its empty cells.
• On each page of the declaration, indicate the TIN (all taxpayers) and the checkpoint (if there is one).

Basic rules for filling out the declaration

When filling out a declaration under the simplified tax system, the following should be taken into account:

• A declaration under the simplified tax system can be filled out on a computer using special accounting programs or services, as well as by hand on a paper form with a black pen using only capital letters.
• Each sheet that makes up the document must have its own serial number.
• All numerical information that is recorded in the declaration must be indicated in whole rubles, with kopecks rounded according to the rules of mathematics.
• If some lines on the sheet are not filled in, or the data that needs to be written in the column is zero, then a “-” sign is placed in it.
• When entering information, you need to remember that you need to write down the data in the columns containing the amounts of tax advances. It must be remembered that the amounts indicated here are not those that were actually paid, but those received on the basis of calculations for a certain period. In this case, it is best to first completely enter the information into the sheets of section 2, and then return to section 1.
• Each sheet must be signed by the responsible person and the date of completion. If a company or entrepreneur uses a seal, its imprint must be placed only in the indicated place on the title page.
• After the report is completely generated, it is advisable to fasten its sheets not with a stapler, but with a simple paper clip.

Sample of filling out the simplified taxation system “income” declaration

An example of calculating the simplified tax system and a sample of filling out this report will help you understand the rules for filling out the simplified tax system “income” declaration.

Example

LLC "Kadrovik" provides accounting and legal services. Its staff includes a director (he is also the only founder, he does not receive a salary) and one employee (salary 30 thousand rubles). Contributions to pension, medical and social insurance are paid from the employee’s salary - 30.2% of the salary amount. The simplified tax rate is standard - 6%.

The accountant of Kadrovik LLC fills out the simplified taxation system declaration for 2021 based on the following data:

The tax payable is calculated as 6% of the income. It is reduced by insurance premiums, but not by more than half.

The advance for the 1st quarter is equal to the amount of the simplified tax system payable, taking into account the insurance contributions of employees for the 1st quarter. The advance for the half-year is calculated as the difference between the tax payable taking into account employee insurance contributions for the half-year and the advance paid for the 1st quarter. The advance payment for 9 months and the annual tax to be paid are calculated in the same way.

Sample declaration under the simplified tax system “income” 2019

What declaration sheets need to be filled out?

Responsibility for late submission of the declaration

If you are late in submitting your declaration, the following fines will be imposed:

• if the tax is paid - 1 thousand rubles;
• if the tax has not been paid - 5% of the amount of tax that must be paid on the basis of the declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1 thousand rubles. (Article 119 of the Tax Code of the Russian Federation).

The fine can be reduced if there are mitigating circumstances (Article 112 of the Tax Code of the Russian Federation and information from the Federal Tax Service).

For late submission of the report, an official of the company - the employee responsible for the timely submission of the declaration - may be held liable. Typically, this is the chief accountant, individual entrepreneur or director of the company. He may be given a warning or a fine of 300-500 rubles. (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

If the period of delay in the declaration exceeds 10 working days, the Federal Tax Service has the right to block the violator’s current account (Clause 2 of Article 76 of the Tax Code of the Russian Federation).

Drawing up a declaration according to the simplified tax system “income minus expenses”

The year-end declaration is submitted by “simplers” in the spring of the year following the reporting one: for legal entities the deadline for submission is March 31, individual entrepreneurs can report no later than April 30.
This material will introduce you to the special case of the “simplified” definition of the tax period.

The procedure for filling out the simplified tax system declaration - income minus expenses is regulated by the order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected]

You can download the USN declaration form “income reduced by expenses” here.

For firms and individual entrepreneurs paying tax on the difference between income and expenses, the simplified taxation system declaration - income minus expenses consists of a title page and sections 1.2 and 2.2. In rare cases, a “simplified” accountant fills out section 3 - it is needed to report on the targeted receipt of money in favor of the taxpayer. For filling details, see the table:

NOTE! Under the names of the declaration lines there are hints - control ratios for the accountant. They help to understand how the indicator of each line should be related to the digital values ​​​​in other lines of the declaration.

A simplified declaration is formed on the basis of data on the receipts and expenditures of the taxpayer’s resources, recorded in the KUDiR of the simplified tax system.

When transferred to the annual report, data from KUDiR is rounded to whole numbers.