How to control the amount of insurance contributions to KUDiR?

Good afternoon, dear readers! Today we continue a series of articles on how to fill out KUDIR for those who use a simplified tax regime or a patent as a special tax regime. We have already written about filling out the KUDIR on the simplified tax system for income, as well as about filling out the KUD for individual entrepreneurs on a patent. Today we will talk about KUDIR for those who calculate the simplified tax system tax on a different base, reducing income for expenses. It’s more difficult to fill out such a KUDIR, but you can still figure it out. If you do not have many transactions per year, then you can fill it out yourself.

The most convenient way to fill out KUDIR automatically, keep records and submit reports is in a special service.

Content

• Step 1: How to fill out the cover page
• Step 2: What to put in Section I Income and Expenses
• Step 3: How to do the calculations in Section II
• Step 4: What to do with Title III

I think there is no need to remind you that KUDIR is maintained by all individual entrepreneurs and companies that use the simplified form. There are no fundamental differences in filling out the book with the first and second ones - everything is done almost the same way. We have already spoken about the basic requirements for filling it out, so we will not repeat ourselves. Let's get straight to the point.

KUDIR has a unified form, you need to fill it out. You can find the form and instructions for filling it out in Order of the Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012, taking into account the changes made by Order of the Ministry of Finance No. 227n dated December 7, 2016. According to the updated KUDIR form, it is filled out starting in 2021; previous periods must be filled out on the old form. There are no changes for 2021; we fill out the data using the existing form.

The report can also be found HERE.

So, if you have already downloaded and printed the form and it is already in front of you, let’s go through its sections, of which there are only four. Well, plus the title page. The form contains:

• Title page – here we indicate information about the taxpayer;
• Section I Income and expenses – for quarterly reflection of income / expenses;
• Section II Calculation of expenses for fixed assets and intangible assets, which are taken into account when calculating the tax base - filled out if the fixed assets and intangible assets themselves are available;
• Section III Calculation of the amount of loss taken into account when calculating the simplified tax system - we fill it out again as necessary, i.e. if there was a loss in previous years;
• Section IV Expenses that reduce the tax on the simplified tax system in accordance with the Tax Code of the Russian Federation - here the amounts of insurance premiums are shown by those who calculate the simplified tax system on Income.
• Section V Trade Fee Data. For now, this Section is relevant only for Moscow entrepreneurs who use the simplified tax system “Income” and pay a trade tax.

KUDiR form used for simplified taxation system

The Income and Expense Accounting Book (KUDiR) is a required document when using a tax regime such as the simplified tax system. Both legal entities and individual entrepreneurs applying this regime must maintain it, regardless of the type of object chosen for taxation, which serves as the basis for calculating the simplified tax system (Article 346.24 of the Tax Code of the Russian Federation).

The main purpose of filling out the KUDiR is to enter into it the information necessary to calculate the simplified tax system. That is, it serves as a tax register, based on the data of which it is possible to calculate both advance tax payments paid at the end of each quarter and the final tax amount for the year. Therefore, the data in it are generated not only separately for each quarter, but are also summarized with the results of the previous reporting period. This makes it possible to obtain figures on an accrual basis, which corresponds to the methodology for calculating tax payments (clauses 3–5 of Article 346.21 of the Tax Code of the Russian Federation).

For information on how and in what cases the minimum tax is calculated, read the article “How to calculate the minimum tax under the simplified tax system in 2017-2018?” .

The KUDiR form used under the simplified tax system was introduced by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The same document contains rules for filling out the book. Below is the KUDiR form applicable until 01/01/2018.

Since 2021, changes have been made to the book form and the procedure for filling it out. Read more about them in the material “The book of income and expenses for the simplified tax system has been adjusted .

You can download the KUDiR form, used since 2021, from the link.

KUDiR for simplified tax system “income”

When registering a KUDIR, a company using the simplified tax system of 6% must fill out Section I “Income and Expenses” regarding the income of the business entity. This block consists of 4 parts, each of which is intended for quarterly data entry. If a company, after switching to the simplified tax system, received funds from a transaction concluded during the period of application of a different taxation regime, such revenue is considered part of the tax base under the simplified tax system. An exception is made for situations where the amount was previously reflected as part of the tax base for income tax.

KUDiR under the simplified tax system “income” is filled out according to the following algorithm:

• a title page is drawn up, indicating the tax year, the opening date of the journal, INN, KPP and the name of the company, its address and current account, the object of taxation;
• section I contains quarterly data on transactions performed;
• the results for each quarter and reporting period are calculated, and at the end of the year the overall figure for the tax year is determined;
• certificate for section I, sections II and III are not filled out;
• data is entered into section IV if insurance premiums, hospital benefits, contributions under voluntary personal insurance contracts were paid, by which the tax base can be reduced;
• if the enterprise is a payer of the trade tax, section V is completed.

How to fill out the simplified tax system book “income” - let’s look at an example.

Grif LLC fills out the KUDIR for the 1st and 2nd quarter. 2021 During this period, funds were received into the company’s current account and cash desk in the following amount:

• 01/31/2019 – payment for work performed in the amount of 150,000 rubles;
• 02/05/2019 – the founder repaid the balance of the debt on contributions to the authorized capital, depositing money in the amount of 15,000 rubles;
• 02/12/2019 – an advance payment was received from the counterparty in the amount of RUB 55,000;
• 02/26/2019 – final payment was received under the supply agreement in the amount of RUB 25,000;
• 04/17/2019 – payment for goods in the amount of 25,000 rubles was received;
• 06/12/2019 – funds under the loan agreement in the amount of RUB 265,000 were credited to the account.

The company also transferred insurance contributions in the 1st and 2nd quarters: for pension insurance - 16,500 rubles each, social insurance - 2175 rubles each. and for medical insurance for 3825 rubles.

The income accounting book under the simplified tax system “income” will contain records of income receipts for two quarters totaling 255,000 rubles. (150,000 + 55,000 + 25,000 + 25,000). Borrowed funds (265,000 rubles) are not deposited, since they are not included in the tax base (clause 10, clause 1, article 251 and clause 1.1, article 346.15 of the Tax Code of the Russian Federation). Taxable income under the simplified tax system is also not generated by funds contributed by the founder as a contribution to the authorized capital - 15,000 rubles. (clause 3, clause 1, article 251, clause 1.1, article 346.15 of the Tax Code of the Russian Federation).

The income book under the simplified tax system “income” may contain information not only on income, but also on expenses that adjust the tax amount downward, including insurance contributions and social benefits reflected in section IV of KUDiR (clause 3.1 of Art. 346.21 Tax Code of the Russian Federation). In our example, insurance premiums paid in the 1st and 2nd quarter will be reflected here. At their expense, Grif LLC will be able to reduce advance tax payments, but not more than 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

If an enterprise is a trade tax payer, tax-reducing payments for it are shown in section V.

Book of the simplified tax system 2021 - sample “income”:

How to fill out KUDiR

Entrepreneurs using the simplified tax system for income fill out the title page, section I and section IV. The book is written in Russian. All amounts are indicated in rubles and kopecks.

Title page

1. Reporting year
2. Full name
3. Your Taxpayer Identification Number
4. Object of the simplified tax system
5. Residence address
6. Current account and bank name

1. Indicate the year for which the book was opened.
2. Please indicate your last name, first name and patronymic.
3. Enter your Taxpayer Identification Number.
4. Specify the object of taxation - income.
5. Indicate your registered address at your place of residence.
6. Indicate your current account number and bank name.

Section I

Section I indicates all income received by the entrepreneur in chronological order. Each operation is on a separate line, and a separate table is filled in for each quarter.

1. Transaction number
2. Date and number of payment order
3. Contents of operation
4. Amount of income
5. Total income for the quarter

1. Specify the sequence number of the operation. The numbering for all tables is continuous (for example, if there were 12 transactions in the 1st quarter, then the number of the first transaction in the 2nd quarter should be 13).
2. Indicate the date and number of the document that confirms receipt of income (for example, a payment order).
3. Specify the contents of the operation. Usually the content coincides with the purpose of the payment specified in the payment order.
4. Enter the amount of income. Income is reflected in KUDiR on the date the money is received in the current account.
5. Enter your total income for the quarter.
6. When filling out the table for the second and subsequent quarters, indicate the total amount of income for half a year, 9 months, and a year (on an accrual basis).
7. There is no need to fill out the certificate for Section I.

Section IV

Section IV lists the premiums paid during the year in chronological order. Each payment is on a separate line.

1. Reporting year
2. Transaction number
3. Date and number of payment order
4. Payment period
5. Payment amount
6. Total per line
7. Total for the quarter (reporting period)
8. Total for the year

1. Indicate the year in the section header.
2. Specify the sequence number of the operation. As when filling out the previous section, the numbering for all quarters is continuous.
3. Indicate the date and number of the payment order or receipt for payment of insurance premiums.
4. Please indicate the year for which contributions were paid.
5. Enter the amount of contributions paid. For contributions to the Pension Fund - in column 4, for contributions to the FFOMS - in column 6.
6. In column 10, indicate the total amount for each line.
7. In the Total lines, indicate the total amount for each quarter and reporting period (six months, 9 months, year on an accrual basis).
8. Enter the total amount of contributions paid for the year.

Who should fill out KUDiR

The following document options exist:

• For entrepreneurs on PSN. On a “patent” it is necessary to maintain this register, but only income should be recorded in it. When applying PSN, actual income does not affect the amount of tax, so the Book will only be needed to control the limits - entrepreneurs on this system should not receive more than 60 million rubles per year.
• For individual entrepreneurs and organizations on the simplified tax system. At a tax rate of 6%, you need to make entries only in the income column, and when applying the simplified tax system of 15%, fill in income and expenses.
• For entrepreneurs on OSNO. Only individual entrepreneurs need to keep a book to calculate personal income tax.

There is no need to register KUDiR in the Federal Tax Service (with the exception of individual entrepreneurs on a common system).

During any tax audit, inspectors will most likely require the Book and it will need to be provided within ten days (clause 3 of Article 93 of the Tax Code).

Filling out KUDIR under the simplified tax system Income minus expenses

Income in KUDIR is reflected in the same way, regardless of the selected simplified tax system option. But expenses are reflected in section I only under the simplified tax system: Income minus expenses. The list of expenses that can be taken into account in KUDIR is in Appendix 2 to the order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n and in Art. 346.16 Tax Code of the Russian Federation. Since expenses reduce the tax base under the simplified tax system, tax authorities carefully check the company’s expenses and regularly issue letters and explanations: which expenses can be taken into account and which cannot. The general principle is that expenses can be accepted only if they are economically justified, documented and will generate income for the taxpayer.

When calculating the single tax, the payer of the simplified tax system can take into account material costs, labor costs and compulsory social insurance of employees and some other expenses. Each listed category of costs has its own characteristics, for example, costs for the purchase of goods fall into KUDIR only after they directly entered the warehouse, were paid to the supplier and sold to the buyer. Insurance premiums for employees under the simplified tax system. Income minus expenses do not reduce the calculated tax itself, but are included in the tax base as expenses in full.

Please note that personal expenses of an individual entrepreneur on the simplified tax system. Income minus expenses not directly related to making a profit cannot be entered into KUDIR.