Deadline for payment of SSN for the first quarter. Deadlines for the payment of advance payments and taxes under the simplified tax system for individual entrepreneurs

The deadline for paying the advance payment under the simplified tax system for the 1st quarter of 2017 is no later than April 25, 2017. You can find all dates for the payment of advances on the “simplified” tax in the article “Terms for paying the simplified tax system in 2017”. How to calculate advance payment in 2017? Which KBK should I pay for it? We will answer the most important questions step by step instructions and we will give a sample payment order.

How to calculate the advance on the simplified tax system for the 1st quarter of 2017

In 2017, advance payments paid during the year for the reporting period (I quarter, half a year and 9 months), and tax for the year (tax period) must be calculated based on the information on income specified in section. I Books of income and expenses. Here is a step-by-step instruction regarding the determination of the amount of the advance payment for the 1st quarter of 2017.

Step 1. Set amounts that reduce your down payment

To begin with, determine the amount that reduces the advance payment on the simplified tax system for the first quarter of 2017. This amount includes payments that were transferred during the first quarter of 2017, namely (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):

insurance premiums paid for employees (including persons working under civil law contracts);
temporary disability benefits paid at the expense of the employing organization for the first three days of illness.

Don't miss out

In order to reduce the advance payment under the simplified tax system for the 1st quarter of 2017, take into account only the amounts paid during the 1st quarter of 2017. For example, insurance premiums for March paid in April 2017 no longer reduce the advance payment for Q1 2017. You will take these contributions into account when calculating the advance payment for the half year of 2017. However, insurance premiums for December 2016 paid in January 2017 can be taken into account when calculating the advance payment for the 1st quarter of 2017.

Step 2. Determine the maximum reduction amount

Now we need to define maximum amount, by which you can reduce the advance payment for 1 quarter. To do this, you will need to apply the formula (clause 1 of article 346.20, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).

Let's take an example.
Suppose that for the 1st quarter of 2017 the organization received income in the total amount of 1,450,000 rubles. In this case, the maximum amount by which the advance on the simplified tax system can be reduced will be 43,500 rubles (1,450,000 x 6% / 2).

Step 3. Calculate the down payment

According to the results of the 1st quarter of 2017, calculate the advance payment using the following formula (clauses 3, 3.1, 5 of article 346.21 of the Tax Code of the Russian Federation):

Let's give an example of calculating the advance on the "simplified" tax for the 1st quarter of 2017. Suppose that income for the first quarter is 1,450,000 rubles. In the same quarter, insurance premiums were paid for December, January and February in the amount of 89,000 rubles, and sick leave benefits were paid at the expense of the employer in the amount of 17,000 rubles.

The amount that reduces the advance payment is 106,000 rubles. (89,000 rubles + 17,000 rubles). It exceeds the maximum amount by which the advance payment can be reduced - 43,500 rubles. (1,450,000 rubles x 6% / 2). Consequently, the advance payment payable for the first quarter will be 43,500 rubles. (1,450,000 rubles x 6% - 43,500 rubles).

Sample payment order

Payment order for the advance payment under the simplified tax system for the 1st quarter of 2017, form in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and taking into account the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

An advance payment for the 1st quarter of 2017 must be made to an account in the territorial department of the Treasury of Russia using the details of the IFTS, to which the company is attached at its location. This refers to the address at which the organization was registered in accordance with the Unified State Register of Legal Entities (clause 2 of article 54 of the Civil Code of the Russian Federation).

If we talk about individual entrepreneurs, then the advance payment for the 1st quarter of 2017 must be transferred to the details tax office at his place of residence (clause 2, article 11 tax code RF).

Here is a sample payment order for making an advance payment under the simplified tax system with the object "income" for the 1st quarter of 2017, which, if necessary, you can download.

Download a sample payment order for the transfer of an advance payment under the simplified tax system for the 1st quarter of 2017 in Word format.

Please note that in 2017 year CSC for the payment of advances on the simplified tax system have not changed. The following codes are valid for the simplified tax system with the object of taxation "income":

BCC for tax - 182 1 05 01011 01 1000 110;
CBC for penalties - 182 1 05 01011 01 2100 110;
CBC for fines - 182 1 05 01011 01 3000 110.

Veronica

Good afternoon If the IP makes payments and other remuneration individuals, then he applies tax deduction(applies STS income) only for the amount of insurance premiums paid for employees, or can he still add his fixed payments to this deduction?

Anna

Hello! Question! If we had no income for the first two quarters, can we not pay an advance payment? Or do you still need to list something?

Anna, if you did not have income for the indicated periods, then you do not need to pay an advance payment on the simplified tax system.

Alina

Good afternoon Please tell me, if for the 1st and 2nd quarter the income was less than the expenses (STS income minus the expenses), for the 3rd quarter the income was more than the expenses, but according to the results of 9 months, the expenses are still higher, is it necessary to pay an advance payment for the 3rd quarter?

Anastasia

Hello. by law they are required to pay, but in my practice I did not pay. the main thing then before delivery annual accounts pay for it

Elena

Hello. Please tell me, economic activity was not conducted, and there was no income. A loan was taken for business development and all expenses are covered by it. The object of taxation is "Income minus expenses". IN last days 3 quarters there was proceeds from the sale, it is a minimum of about 4000 tons. Compared to the costs, this is a drop in the ocean. It won't be long before our profits reach a level that we can subtract expenses from. Let's take another loan. How to be in this situation with income tax. Do I need to pay it in this situation and how to calculate it? Or are we now considered a loss-making enterprise?

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Elena, if you apply the object of taxation "Income minus expenses", then you with a negative financial result you don't have to pay upfront fees.

The minimum tax is paid if at the end of the year the loss is higher. But the year is still going on and we are talking about the calculation of advance payments for the third quarter of 2017.

In the declaration for 2017, you will reflect your data (both in terms of revenue and expenses) and it will be clear that your amount of advance payments for the third quarter will be zero.

Vyacheslav

Good afternoon. Please tell me, the company USN 6% income 369,000

wages and taxes on wages were paid .. does the company have the right to reduce the STS tax by 50% from the amount of insurance premiums? (Only PFR insurance tax and FFOMS? FSS and FSS from ns are not taken into account?) Thank you

Elena

Tatyana, it means that if at the end of the year we have a loss, then we pay only 1% min tax. All income received for the year must be multiplied by 1%. Are expenses not taken into account?

Alla

I am an individual entrepreneur of the simplified tax system for income (6%). For 3 sq. income 80 thousand, respectively Tax 4800 for 3 square meters. Payment before 10/25/17. Insurance contributions were paid on 10/15/17. I can reduce the tax for 3 square meters. for insurance premiums? Or am I for reduction of simplified tax system d.b. pay insurance premiums before the end of the 3rd quarter. (01.10.2017)?

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Vyacheslav let's figure it out together. In order not to make a mistake, I always advise you to read the Tax Code first, and not blindly trust what is written on the Internet.

Therefore, we open article 346.21, paragraph 3.1, the first subparagraph, which states:

"Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums for compulsory pension insurance , obligatory social insurance in case of temporary disability and in connection with motherhood, obligatory health insurance , compulsory social insurance from industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the law Russian Federation..."

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Reply to Elena: when the minimum tax is being calculated, we take our income and multiply the amount of income by 1%. Expenses are not included.

Russian tax portal, Consultant on taxes and fees

Alla, I advise you to do this for the future: pay a fixed payment "for yourself" quarterly. For example, for the 1st quarter you pay during the first quarter, and not at the end of it, otherwise the amount of paid insurance premiums will not be transferred to the next period.

Suppose you pay contributions for the 4th quarter of 2017 in December and have the right to reduce your tax both on contributions paid on October 15 and on contributions that you pay in December. And if your sum of all contributions is "many times" higher than the amount of tax, it will be a shame that you will not feel the amount of the reduction. Do you understand?

In your case, you can reduce the tax on contributions paid on the 15th, only on the basis of the calculation for the 4th quarter.

Russian tax portal, Consultant on taxes and fees

Alla, I will give the simplest example - an individual entrepreneur, works as a builder and receives a quarterly income, for example, 15,000 rubles. Let's say. The quarterly tax is 6% of 15,000 rubles = 900 rubles. I took a small amount on purpose so that you can clearly understand. So it will be easier for you.

And our individual entrepreneur in our example decided to pay a fixed payment all the way in December of this year. And what? He will reduce his tax only for the 4th quarter, although he could not pay tax all year.

If he paid a fixed payment quarterly, and there it turns out about 7,000 rubles every three months, he would have no payments other than insurance premiums.

Ksenia

Good afternoon

I have been working as an IP since the 2nd quarter of 2017. There was no need to pay an advance payment for the 1st quarter, the 2nd quarter was overdue, for the 3rd quarter (until October 25) I plan to pay on October 20 and on the same day to pay insurance premiums for two quarters at once in the amount of 14,000 rubles.

Which tax payment Can I reduce the amount of paid insurance premiums 14,000 rubles? Upcoming for the 3rd quarter or only the period following it? If the next one, the decrease will occur precisely and the amount of insurance premiums paid will be 14,000 rubles, or will it be less?

Ksenia

Is there another option - I pay not for the overdue quarters, but immediately the entire amount for the six months, at the same time I pay the amount of insurance premiums for the six months - 14,000 rubles. What tax payment by what amount will be reduced in this case? The same one, for half a year minus 14,000 insurance premiums, or the next one, for 9 months?

Olga

Hello! Today I was at the tax office, I found out the issue with paying overdue advance payments, I was surprised - the employee said that there was no 4th tax quarter, and I found information on the Internet about the need to pay tax for the first three quarters before the 25th day of the month following the settlement one, but as well as information on the 4th quarter of advance payments - payment until December 31.

Russian tax portal, Consultant on taxes and fees

Olga, exists reporting periods and tax period.

The tax period is a year for the simplified tax system, this is the period for which tax return and tax is calculated.

The reporting period is a kind of inter-periods within tax period. Based on the results of reporting periods, we do not submit reports, but simply pay advance tax payments. If the tax period is a year, then the reporting periods are a quarter, half a year and 9 months.

Deadline for payment of advance payments(there will be three of them per year) - no later than 25 calendar days from the end of the reporting period. Paid advance payments are credited against the tax on the basis of the results of the tax (reporting) period (year) (clause 5 of article 346.21 of the Tax Code of the Russian Federation).

Deadline for tax payment -

2) Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

That is, now we are paying advances for the third quarter of 2017 until October 25. Then we just work calmly and already in 2018 we pay the tax within the above deadlines.

Simply put, the remaining amount of tax for the fourth quarter of the LLC is paid until March 31, 2018, and the individual entrepreneur - until April 30, 2018.

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Reply to Xenia: if you pay insurance premiums in October, then you have the right to reduce not advance payments for insurance premiums, but the tax itself when you calculate it at the end of 2017.

Look at my explanations to the reader above, there was a similar question and I described it in detail using an example.

Advance payment for the first quarter can be reduced by contributions that are actually paid (no matter for what period!!!) from January to March inclusive.

Advance payment for the second quarter can be reduced by contributions that are actually paid (no matter for what period!!!) from April to May inclusive.

Advance payment for the third quarter can be reduced by contributions that are actually paid (no matter for what period!!!) from July to September inclusive.

And the amount of tax at the end of the year, which is calculated as a whole for the whole year, you reduce for all your advance payments and for insurance premiums that were actually paid between October and December.

Ksenia

Thank you, you have explained very clearly.

In the event that insurance premiums actually reduce the final tax by 100%, can I not pay it? Sole proprietor without employees.

Final tax - does it mean reporting in the month of April?

Olga

Thank you! Please tell me, the tax in the next reporting period, which is paid before April 30 - is it calculated based on the results of work for the year until December 2017 or until April 2018?

If before December 2017, will it be possible to apply the deduction for insurance premiums for the advance payment for the 1st quarter of 2018? It seems that in this case, my insurance payment will be significantly higher than the tax for these 3 months until the end of 2017.

Russian tax portal, Consultant on taxes and fees

Ksenia, Certainly. You will not pay tax on the simplified tax system, because entrepreneurs without employees have the right to reduce it by the full amount of all paid insurance premiums. And if your contributions paid between October and December are higher than the amount of tax, then you do not need to pay tax.

Russian tax portal, Consultant on taxes and fees

Olga, the tax for 2017 is calculated for the year - from January 1, 2017 to December 31, 2017. The fact that the deadline for submitting the declaration is set as early as March - April 2018 does not mean that January, February and March are included in the calculation, it's just the state giving us time to prepare the report.

When calculating the tax for the 4th last quarter of 2017, you will be able to reduce the insurance premiums actually paid in October - December 2017.

The amount of contributions that will be paid in the first quarter of 2018 (no matter for what period), that is, the date "2018" will be on the payment, then this amount will go to reduce the advance payment for the first quarter of 2018.

Tamara

Tatyana, please tell me, and the insurance that will be paid (from income in excess of 300,000 rubles * 1%) can be deducted under the STS? If yes, please tell me the procedure?

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Tamara, I want to draw attention to the following letter from the Ministry of Finance. Below is the full text of that letter...

Question: On accounting for individual entrepreneurs using the simplified tax system, insurance premiums in the amount of 1% of the amount of income in excess of 300,000 rubles.

Answer:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER

The Department of Tax and Customs Tariff Policy has considered the letter on the procedure for applying the simplified taxation system and informs.

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In accordance with paragraph 1 of Article 5 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund compulsory medical insurance" (hereinafter - the federal law N 212-FZ) payers of insurance premiums are individual entrepreneurs, both making payments and other remuneration to individuals, and not making these payments.

At the same time, from payments and other remunerations made to individuals, insurance premiums are paid by individual entrepreneurs at the rates established by Article 12 of Federal Law N 212-FZ.

Individual entrepreneurs who do not make payments and other remuneration to individuals pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts determined in accordance with Parts 1.1 and 1.2 of Article 14 of Federal Law N 212-FZ.

According to part 3 of article 5 of Federal Law N 212-FZ, if the payer of insurance premiums belongs simultaneously to several categories of payers of insurance premiums specified in part 1 of this article, he calculates and pays insurance premiums for each reason.

Thus, an individual entrepreneur making payments and other remuneration to individuals pays insurance premiums from these payments, and also pays insurance premiums for himself in a fixed amount established by paragraph 1 of Article 14 of Federal Law N 212-FZ.

As indicated in the letter of the Ministry of Labor of Russia dated November 21, 2014 N 17-3 / 10 / V-7842, in accordance with part 1.1 of Article 14 of Federal Law N 212-FZ, the amount of the insurance premium for compulsory pension insurance for the payer of insurance premiums - an individual entrepreneur , if the amount of his income for billing period exceeds 300,000 rubles, is determined in a fixed amount, defined as a product minimum size wages established by federal law at the beginning fiscal year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law N 212-FZ (26 percent), increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance contributions exceeding 300,000 rubles for the billing period.

In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law N 212-FZ, enlarged 12 times.

According to Part 1.2 of Article 14 of Federal Law N 212-FZ, the fixed amount of the insurance premium for compulsory medical insurance is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the Federal Compulsory Medical Fund insurance, established by clause 3 of part 2 of article 12 of Federal Law N 212-FZ (5.1 percent), increased by 12 times.

Thus, the fixed amount is recognized as the amount of insurance premiums, determined as a constant value according to the formula as the product of the minimum wage by the number of months in a year and the corresponding rates of insurance premiums to the Pension Fund of the Russian Federation and to the Federal Compulsory Medical Insurance Fund.

Wherein the amount of insurance premiums calculated as 1.0 percent of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed amount of the insurance premium, since it is a variable and depends on the amount of income of the payer of insurance premiums.

Russian tax portal, Consultant on taxes and fees

(letter continued)

In accordance with subparagraph 1 of paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers applying the simplified taxation system with the object of taxation in the form of income reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation.

At the same time, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent by the amount of these expenses.

Thus, individual entrepreneurs using the simplified taxation system, who have chosen as an object of taxation income that makes payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund both for employees and for themselves, but not more than 50 percent.

In accordance with paragraph 3.1 of Article 346.21 of the Code, individual entrepreneurs who have chosen income as an object of taxation and do not make payments or other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Fund. insurance in a fixed amount.

Since the amount of insurance premiums calculated in the amount of 1.0 percent of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed amount of the insurance premium, on the specified amount of premiums the amount of tax paid in connection with the application of the simplified taxation system in the manner established by subparagraph 1 of paragraph 3.1 of Article 346.21 of the Code, should not be taken into account.

At the same time, taxpayers applying the simplified taxation system have the right to reduce the amount of calculated tax (advance tax payments) by the amount of insurance premiums paid (within the calculated amounts) in this tax (reporting) period, including by the amount of debt repayment for payment of insurance premiums. for the past reporting periods, paid in this tax (reporting) period.

Director of the Department of Tax and Customs Tariff Policy

I.V. TRUNIN

06.10.2015

Russian tax portal, Consultant on taxes and fees

Tamara, in order not to draw hasty conclusions, I will also look at our new chapter in the Tax Code of the Russian Federation, about insurance premiums, which is specifically recognized as a fixed payment, and I will write my opinion here.

The Ministry of Finance refers to the old Federal Law, which we were previously guided by before we gave the topic of insurance premiums to the tax service.

Vyacheslav

I am an individual entrepreneur USN 6% of income, an online store with online checkout, September 29 was acquiring in the amount of 6600 rubles. Due to the weekend, the money was received on the current account only on October 2. Do I need to take into account this income when calculating the simplified tax system for 9 months?

Russian tax portal, Consultant on taxes and fees

Vyacheslav if the funds were received in October of the current year, then the amount of this revenue will be included in the 4th quarter.

Maria

Good afternoon Please tell me how to pay an advance payment on the simplified tax system for 9 months. In the first quarter there were: income exceeding expenses, we paid an advance payment in the amount of 50,100 rubles; in the first quarter, the advance payment exceeded the amount by 2600, then I did not pay the advance payment. For 9 months, I need to pay the amount of 50,300 rubles, and can I deduct the difference formed over the six months of 2,600 from the amount that needs to be paid?

Russian tax portal, Consultant on taxes and fees

Maria, you calculate the amount of the down payment on an accrual basis for 9 months. You first find the advance for 9 months in total. Further, you subtract your accrued advances for the first and second quarter from the amount found. And you compare the result already received with the amount that you actually paid.

If you overpaid before, now you have the right to underpay.

Catherine

Hello! Today I paid an advance payment for the 3rd quarter according to the Usn (income-expenses). Found out that the amount was calculated incorrectly. I had to pay 3 thousand more.

I need to pay this amount of the advance payment, because still have a deadline tomorrow and the day after tomorrow, so that there is no arrears?

And what must be indicated in the payment in connection with the surcharge?

Russian tax portal, Consultant on taxes and fees

Catherine You have time, no need to worry. In the payment order, you put the same advance payment under the simplified tax system (in brackets, add that "surcharge").

Evgenia

Good afternoon. I am a sole trader taxation of the simplified tax system Income. My business is seasonal, the main income is 2-3 quarter. In the 1st quarter she received 17 thousand, in the second 68 thousand, in the third 116 thousand, in the fourth there were receipts of 6 thousand and are no longer expected.

The contributions were paid: March 30, 7 thousand and October 4, 21 thousand (payments were sent on September 30, but due to the wrong code, they returned, had to be paid again).

Can I not transfer advance tax payments based on the results of the 3rd quarter: there will be no more receipts in the 4th quarter, if I pay an advance, there will be an overpayment; the second reason - I planned to pay the contributions in the 3rd quarter, but they did not pass.

What will be the sanctions for unpaid advance payment?

Russian tax portal, Consultant on taxes and fees

Reply to Tamara: I want to correct an error on the issue of reducing the amount of tax under the simplified tax system on insurance premiums that were paid in the amount of 1% of the amount of income over 300,000 rubles. There is a position of the Federal Tax Service of Russia, which allows you to reduce the amount of tax on these contributions.

The letter from the Russian Ministry of Finance, to which I refer above, has been withdrawn.

Evgenia

Tatyana, no, she didn't pay. Payments to the funds covered the tax advance.

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Evgenia, I understand now. It's dangerous not to pay. Now I'll explain what's the matter. When you submit a declaration, you will show your income there and the fact that insurance premiums in the third quarter were not actually paid.

I'd rather pay, and then offset the overpayment in the future against future payments. They may be required to pay a penalty.

Russian tax portal, Consultant on taxes and fees

It is necessary to pay insurance premiums in the middle of each quarter, so that later there are no overpayments of this kind. It so happened that you made payments on the very last day of September, and they were already made in the 4th quarter.

Evgenia

Tatyana, thank you for your advice. I also decided to pay my dues early so that there would be no problems later.

It is not a fact that next year I will have tax amounts that are not covered by the payment of the contribution.

Tamara

Thanks for the detailed answer.

Russian tax portal, Consultant on taxes and fees

Tamara, yes, once again checked the letters of the Federal Tax Service and the Ministry of Finance, 1% also refers to a decrease. I was too quick to reply last time.

Anastasia

Hello, what are the consequences if you pay an advance payment not before 25 but 30? and will they find fault if the accountant paid a larger amount than required?

Russian tax portal, Consultant on taxes and fees

Anastasia so far, no big deal. Later, when you submit a declaration on the simplified tax system, you may be charged the amount of interest for the delay in the payment itself. Carefully follow the requirements that will come from the inspection.

Elena

Good afternoon Please tell me the correct way. STS income-expenses 15%

Q1 - profit 21293.13, advance payment 3288.47 paid, Q2 profit 20330.05 advance payment 3049.51r paid, Q3 profit 138083.16, taking into account the cumulative total payable advance payment 20712.47r. The company's activity has a pronounced seasonality and in Q4 there will definitely be a loss. For the 3rd quarter they paid only 5000 rubles out of 20712.47 rubles, but when calculating annual report either you get a small surcharge, or a small overpayment (considering previous APs). Is this a violation and will they still force you to pay AP 20712r and, moreover, penalties? Or will the calculation for the year as a whole be the main one? Thank you in advance!

Hope

tell me please, I’m SP on USN income-expenses 1 and 2 quarters there was a loss 3-profit but for 9 months the loss is it necessary to pay an advance payment for half a year I didn’t pay

Faith

Good afternoon Tatyana, I work on a simplified 6% income. In the 15th year I did not conduct activities until July, it turns out 2 quarters. Then, at the beginning of October, she paid AP 8335, income for July, August, September-133196.79, She also paid contributions for 10 months PFR 15509 and FSS 3042.2, then the fees were paid monthly for November and December, and on 12/30/15 was paid AP for the 4th quarter 5850, from income 103025.3. After the submission of the declaration and desk audit withheld 8080, allegedly I did not pay extra to the budget. I think this is possible due to an incorrectly filed declaration. Do I have an overpayment in this case? Can I now submit an updated declaration for the 15th year?

Maria

Good afternoon

1.) Please tell me what kind of reporting should an individual entrepreneur (simplified, without employees) submit in December? I heard about some kind of annual report and the next one in April is a declaration. I can not figure out what kind of report is needed this month.

When can I deduct MHI contributions from tax? (I plan to submit them before March 2018)

Thank you for your time and attention

Best regards, Maria

Igor

Good afternoon.

At the beginning of the year, an individual entrepreneur was opened, but there were no movements, only in October 2017.

Tax: Income minus expenses. Bought for 45000r. sold for 75000r. = 30000r.

The fixed payment has not yet been paid.

How do I pay tax on Rs. and where?

Russian tax portal, Consultant on taxes and fees

Igor, your tax ( single tax according to the simplified tax system, as I understand it) must be paid at the beginning of 2018. Wait until the current year ends. I recommend that you pay a fixed payment, which must be paid in time this year. If you pay it this year, then you can reduce your tax on self-paid premiums.

You can generate a payment receipt for payment at the bank for tax on the website of the Federal Tax Service of Russia, where there is convenient service for generating invoices. In this case, the program itself will give you the necessary correct payment details.

The deadline for paying tax under the simplified tax system for 2017 and the deadline for submitting the declaration (which you will be required to do) is until April 30, 2018.

Russian tax portal, Consultant on taxes and fees

Maria if you are an entrepreneur on the simplified tax system (Income) and you have no employees, then you submit a tax return at the end of the current year. The deadline for submitting the document is no later than April 30, 2018.

annual financial statements you don't submit.

The insurance premiums that you paid for yourself and will pay in 2017, you can accept for tax calculation. You can reduce your tax by the amount of contributions actually paid. Please note that if you do not pay health care contributions in 2017, then you will not be able to reduce tax for 2017 on this amount of contributions. Only one year later, when calculating the tax for 2018, you will be able to take into account your contributions that you pay in 2018.

Russian tax portal, Consultant on taxes and fees

Faith you are eligible to file an amended tax return for 2015. If you have an overpayment, then you have time to return the overpaid tax. Write to us or send your declaration to the editor, we will check it.

Maria

Thank you very much for your reply, Tatyana!

Let me clarify simply mathematically using an example: I made advance payments quarterly in full, and paid insurance premiums (the entire amount at once in full) only in December. For example, the balance of tax payable for the period October-April is 25 thousand - can I deduct the insurance payments made from them and not pay anything at all?

Larisa

Good afternoon Please tell me the procedure: USN doh-raskh 2017 in full. from 1-3 quarters, the income was good and the amount payable was about 500 thousand rubles. loss in the 4th quarter and loss in the year. Advance payments were paid at the rate of 1% of income, taking into account seasonality. We applied for liquidation on 01.2018. They submitted a declaration, immediately received a demand for payment of 500.0 thousand rubles. + penalties, despite the loss. The calculation will take place on 03/31/2018. On account 0, What do you advise? Thank you in advance

Russian tax portal, Consultant on taxes and fees

Larisa, please clarify you, did you pay advance payments, why 1% of the proceeds? You have income minus expenses. Advances were to be paid within the stipulated time. If there is a loss for the year, then the amount of advance payments paid will be in overpayment.

Send us your declaration so that we can assess the situation.

Olga

Tatyana, hello! Please explain the following situation: IP worked in 2016. on a standard system without HP, since 2017. switched to USNO "income" without HP. Fixed premiums for 2016 paid late in 2017 Is it possible to offset these contributions when calculating the declaration for 2017?

Olga

Good afternoon, Tatyana!

Please help me figure it out! We have an individual entrepreneur, a simplified tax system with an "income" object, there are no employees, they pay fixed payments to the OPS and OMS. We also make a surcharge in the PF from income over 300,000 in the amount of 1%.

The situation is as follows: in April = Q2 2017, they made an additional payment in the Pension Fund from an income of more than 300,000 for 2016 - 2137 rubles. When they paid an advance payment for Q2 2017 under the simplified tax system, they forgot to reduce it by the amount of this surcharge. So what's now? According to the current declaration, it turns out that we do not have an overpayment under the simplified tax system, there in section 1.1 in line 40 it simply costs an amount less than we actually paid, because it is calculated according to the formula in section 2.1.1 the amount of tax calculated minus the amount of insurance premiums But in reality we are paid more than that! Probably it is necessary to write an application for offsetting the overpaid tax under the simplified tax system, referring to the advance payment in the 2nd quarter? What article of the Tax Code in the statement then refer to? 78 or something else? And will they approve, because this overpayment is not visible in the declaration ..

Amount of insurance contributions

Half year 2137

cash period 27990

Section 1.1

Amount of payment due before 25/04 27996

Amount of payment due before 25/07 55807

Amount of av payment to reduce until 25/07 0

Amount of payment due before 25/10 53182

Amount of av payment to reduce to 2510 0

Amount of av payment to surcharge for cash period 24944

Amount of av payment to decrease for cash period 0

Olga

Yes, Tatyana, the real amounts paid for advance payments USN:

until 25/04/17 27996

until 25/07 57943

until 25/10 51045

for cash period 24944

Olga

Yes, the amount of payment in PF, respectively, 2137 + 27990

Anna

Tell. USN, income minus expenses. for the 3rd quarter, the advance payable turned out to be 16 thousand rubles. paid half - 8 thousand, because in the 4th quarter they knew that there would be large expenses. as a result, for the year the tax payable turned out to be 11 thousand, they paid an additional 3 thousand, but the tax now requires to pay extra for the 3rd quarter and then return or offset future periods. and since the age of 18 there has been no activity and there will be voluntary liquidation.

For a detailed step-by-step calculation of advance payments and STS tax, you can use this free online calculator directly on this site.

tax the period is a calendar year;
reporting periods are 1 quarter, half a year and 9 months;
tax is calculated cumulative total from the beginning of the year (for example, income (expense) for 9 months will include income (expense) for the first half of the year and the first quarter).

To fully pay the USN tax you need:

during make 3 advance payments in a year (reporting is not required);
next year to pay tax on the simplified tax system, minus the previously paid advance payments (a declaration on the simplified tax system is submitted).

It is worth noting that many individual entrepreneurs and organizations that do not want to independently calculate the simplified tax system use special programs.

Free consultation on LLC taxes

Tax payment due dates for 2020

Based on the results of each reporting period (1 quarter, half a year and 9 months), individual entrepreneurs and LLCs on the simplified tax system must make advance payments. In total, it is necessary to make 3 payments for the calendar year, and at the end of the year, calculate and pay the final tax.

The table below shows the due dates for the payment of USN tax in 2020:

Note: if the tax payment deadline falls on a weekend or holiday, then the deadline for payment is postponed to the next business day.

USN "Income"

To calculate the tax (advance payment) on this object of taxation, you need the amount of income for certain period multiply by bet 6% . Then the result obtained can be made much less, since on the simplified tax system "Income":

Individual entrepreneurs no employees can reduce 100% tax (advance payment) on the amount of fixed payments paid (for oneself).
Individual entrepreneurs and organizations with employees, can be reduced to 50% tax (advance payment) on the amount of paid insurance premiums for employees, as well as on the amount of fixed payments paid for themselves (if they are included in 50% ). It is worth noting that if the individual entrepreneur worked alone (i.e., could reduce the tax or advance payment by 100%), and then hired an employee (albeit temporarily), then the individual entrepreneur loses the right to reduce the advance payment for the entire amount of insurance premiums paid for himself. until the end of the year, regardless of the period for which the employee was hired and whether he completed it before the end of the year. That is, if an employee is hired, for example, on January 1 and fired on March 1, then advance payments will have to be reduced by no more than 50% of the amount payable before the end of the year. An individual entrepreneur loses the right to reduce the amount of calculated tax (advance tax payments) by the entire amount of insurance premiums paid for himself, starting from the tax (reporting) period from which he hired employees.

Please note that in order to reduce the advance payments for the respective quarters, fixed payments for pension and health insurance must be paid in the same quarter for which the advance is calculated, namely not later:

from January 1 to March 31 - for 1 quarter;
from April 1 to June 30 for half a year - for half a year (Q2);
from July 1 to September 30 for 9 months – for 9 months (Q3);
from October 1 to December 31 - in a year.

Thus, to calculate the advance payment (tax) under the simplified tax system "Income", you can draw up a formula:

Advance payment (Tax) = The tax base (cumulative total income) * 6% – Insurance premiums(only for yourself or also for employees) – Previous advance payments

The most common example for calculating advance payments and tax on the USN "Income"

Assume that an individual entrepreneur without employees has the following indicators:

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period on an accrual basis	Insurance premiums for individual entrepreneurs (for themselves) on an accrual basis
January	150 000	First quarter	540 000	10 219
February	210 000
March	180 000
April	170 000	half year	1 160 000	20 437
May	250 000
June	200 000
July	260 000	9 months	1 860 000	30 656
August	210 000
September	230 000
October	240 000	Year	2 680 000	40 874
November	300 000
December	280 000

6% (540 000 * 6% ), i.e. 32 400 .
We determine the amount of the deduction (paid fixed payments for the first quarter), i.e. 10 219 .
The tax turned out to be more than the deduction, so you will have to pay the tax for the first quarter ( 32 400 – 10 219 ), i.e. 22 181 . If the tax for the first quarter turned out to be less than the deduction, then nothing would have to be paid to the tax.

We multiply the tax base for the half year (i.e., on a cumulative basis, including income for the first and second quarters) by 6% (1 160 000 * 6% ), i.e. 69 600 .
Determine the amount of the deduction (cumulatively, including fixed payments for the first and second quarters, as well as the advance payment paid for the first quarter): ( 20 437 + 22 181 ), i.e. 42 618 .
The tax again turned out to be more than the deduction, so you will need to pay to the tax authority for half a year ( 69 600 – 42 618 ), i.e. 26 982 . If the tax for half a year turned out to be less than the deduction, then nothing would have to be paid to the tax authority.

The advance payment for 9 months, as well as the STS tax for the year, are calculated in the same way. You just need to remember to calculate advance payments (tax) on an accrual basis and, when necessary, deduct payments already paid.

USN "Income minus expenses"

From the amount of income for a certain period, subtract the amount of expenses for the same period (expenses, among others, are recognized all paid insurance premiums for yourself and for your employees for individual entrepreneurs and organizations).
When calculating the tax for the year, you can include in expenses the amount of the loss of previous years (when expenses exceeded income) and the difference between the minimum tax paid and the amount of tax calculated in general order for the previous year. For example, in 2019, the organization received a loss of 500,000 rubles. (income amounted to 500,000 rubles, expenses 1,000,000 rubles, respectively, loss - 500,000 rubles). Despite the loss, the organization paid a minimum tax of 5,000 rubles at the end of the year. (1% from 500,000 rubles). When calculating the tax for 2020, she will be able to take into account the loss received in 2019 in the amount of 500,000 rubles. and the difference between the minimum tax paid and the tax calculated in the general manner (when calculated in the general manner, the tax amounted to 0 rubles, since there was no tax base) in the amount of 5,000 rubles. (5,000 - 0).
note that it is possible to take into account the loss and the difference only when calculating the tax for the year, and not for the quarter. For example, when calculating an advance payment for the 1st quarter of 2020, it will not be possible to take into account the loss received in 2019 and the difference between the minimum tax and the tax calculated in the general manner.
Multiply the result by the bet 15% (in some subjects, a preferential rate is set from 5% to 15%).
Subtract the advance payments already paid for the current year.

Thus, to calculate the advance payment under the simplified tax system “Income minus expenses”, you can derive the formula:

Advance payment (Tax) = (The tax base(sum of income on a cumulative basis minus the amount of expenses on a cumulative basis) x 15% (depending on the region)) – Previous advance payments(applies except for calculating the advance payment for the first quarter).

We calculate the tax at the end of the year already taking into account the loss of the previous year (years) and the difference between the minimum tax and the tax calculated in the general manner:

Tax = (The tax base(the amount of income on a cumulative basis minus the amount of expenses on a cumulative basis) - Loss and difference between the minimum tax paid and the amount of tax calculated in accordance with the general procedure(for one year if it was within the previous 10 years)) * 15% (depending on region) – advance payments for 1 quarter, half a year and 9 months .

The most common example for calculating advance payments and tax on the simplified tax system "Income minus expenses"

Assume that an individual entrepreneur without employees has the following indicators:

Advance payment for the first quarter:

Multiply the tax base for the first quarter by 15% (260 000 * 15% ), i.e. 39 000 .

Advance payment for the second quarter:

We multiply the tax base for the half year (i.e., on an accrual basis, including the first and second quarters) by 15% (570 000 * 15% ), i.e. 85 500 .
We deduct the advance payment for the first quarter ( 85 500 – 39 000 ), i.e. for the first half of the year the advance payment is equal to 46 500 .

Frequently asked questions about advance payments

Below are answers to some of the questions asked about advance payments:

Is it necessary to pay an advance payment for the 1st quarter if the organization (IE) opened in the 2nd quarter?

Advance payments are paid starting only from the period when the taxpayer began to apply the simplified tax system. If an organization or individual entrepreneur is registered, for example, in the 2nd quarter, the advance payment is not calculated and paid for the 1st quarter.

How to reduce the advance payment (tax) on insurance premiums if the individual entrepreneur hired workers in the middle of the reporting (tax) period?

An individual entrepreneur loses the right to reduce the amount of calculated tax (advance tax payments) by the entire amount of insurance premiums paid for himself, starting from the tax (reporting) period from which he hired employees.

Thus, if an individual entrepreneur hired workers, for example, in the second quarter, then he reduces the advance payment for the first quarter by the entire amount paid fixed contributions for himself, and for the second only in the amount of not more than 50% of the advance payment due.

It should be noted that the individual entrepreneur loses the right to reduce the advance payment for the entire amount of insurance premiums paid for himself until the end of the year, regardless of the period for which the employee was hired and whether he completed it before the end of the year. That is, if an employee is hired, for example, on January 1 and fired on March 1, then advance payments will have to be reduced by no more than 50% of the amount payable until the end of the year

In order for the company to have the opportunity to work with the simplified tax system, when registering an organization or within a month after that, it must be reported to the Federal Tax Service.

If, within the allotted time, the organization did not have time to notify of its decision to use this system, then it pays according to the general system. However, even if an organization works with common system taxation, then from the beginning of October until the end of the year the company has the opportunity to switch to the simplified tax system. To do this, you need to draw up a notice in two copies and send it to the Federal Tax Service.

Unfortunately, not all entrepreneurs can switch to the simplified tax system. To do this, you need to match a number of the following criteria:

during the entire reporting year, the number of employees in the company should not exceed 100 people;
the total income of the company for the whole year should not exceed 60 million rubles;
the residual value of the entire business should not exceed 100 million rubles;
income for three quarters should not exceed 45 million rubles;
the organization should not have representative offices and, and its share in other enterprises should not exceed 25%.

A company can be removed from the simplified tax system if:

income for 9 months exceeded 45 million rubles;
the cost of fixed assets amounted to more than 100 million rubles;
the number of hired workers for the year exceeded 100 people.

However, it should be remembered that the above amounts are indexed, therefore, in order to correctly calculate the tax, the appropriate deflator coefficient should be used.

Who benefits use of the simplified tax system? First of all, it is beneficial to those enterprises that have small incomes in a year. Among other things, this category is also exempt from paying the minimum tax, for example, if in current year entrepreneurial activity was not carried out.

On this moment there are two rates, which are used for two different objects. They may be as follows:

If it comes to an object in the "Income" section, then maximum bet may be 6%.
When it comes to the “Income minus expenses” object, the rate can be 15%.

However, it should be borne in mind that the rate can be reduced to a certain limit:

from 1 to 6% in relation to income;
from 5 to 15% in relation to income minus expenses (if we talk about the Republic of Crimea, then the rate may even be lowered to 3%).

There are times when the rate can be completely zero.

since 2015, it has been extended to Crimea and Sevastopol;
also since 2015, these are individual entrepreneurs who, for the first time and within two years, can use the simplified tax system if their income is at least 70% of this species activities.

The organization can decide on its own which of the objects it should choose for the simplified taxation system. But from the rate of 6% to 15% it will be possible to switch only from next year, which should be notified to the Federal Tax Service before the end of the year.

So, when should you make advance payments?

Advance payments must be made in the following order:

Payment under the simplified tax system in 2020 must be transferred to the budget no later than April 25, July 25 and October 25, 2020. Such terms follow from article 346.19 and paragraph 7 of article 346.21 of the Tax Code of the Russian Federation

In some cases, payment may be deferred. To do this, you must submit an appropriate application to the tax office. The following documents must also be submitted along with the application:

A certificate issued by the fiscal authority on the status of tax settlements.
A certificate taken from the Federal Tax Service stating that the applicant has bank accounts.
A certificate taken from the bank, which indicates the turnover Money for the last six months on the above accounts.
A certificate, also taken from the bank, about the balance of funds in the accounts.
List of contractors along with contracts concluded with them.
Documents that would indicate why it is necessary to defer the payment deadline.
The schedule of repayment of the debt that the taxpayer has formed.

Regulations and details

Regarding the number of workers, the declaration is submitted only once a year. If, in addition, the taxpayer performs transactions that are subject to VAT, then the corresponding tax declaration is also submitted. This also includes reporting on land tax.

An additional report is also submitted to Rosstat. Here you should turn in a book on expenses and income and.

In the event that the company's account also has vehicles, then every year you should submit a declaration in which it is highlighted. This declaration must be submitted by February 1st.

Attention! In 2020, entrepreneurs on the simplified tax system using online cash registers will be able to get rid of almost all reporting. The tax authority will independently calculate the amount of tax according to the data transmitted by the online cash register and send a notification for payment.

Zero reporting

If the declaration is zero, then it is submitted on a general basis. However, here it should be understood that it does not matter whether the company had income or not. The report must be submitted in any case.

The document can be issued not only on paper, but also in electronic form. For the second case, you can use various special programs.

This documentation must be submitted annually. If the requirement to submit a declaration was ignored, then the declarant may be punished up to and including liability. You can submit a report at the place of registration. In the event that the reporting person had no income for the entire time, then dashes are put in the corresponding fields.

When to submit a report

So, when should you submit a USN report? This should be done before March 31, if it comes to the enterprise, and until April 30, if it concerns individual entrepreneurs. What's up zero reporting, the same terms apply.

However, if an organization loses the right to use the simplified tax system, then this should be reported to the fiscal authority before the 25th.

fines

If the declared person does not pay the fine, he is threatened with liability, regulated in article 122. A violator who has not paid the tax on time will have to pay a fine in the amount of 2 to 40% of the amount owed. In addition, under article 75, interest will be charged on the unpaid amount.

The deadlines for paying the USN tax and filing a declaration are presented in this video.

It is not for nothing that the simplified tax system is called “simplified”, because thanks to it, individual entrepreneurs do not need to bother with reporting every quarter. It is handed over simultaneously with the payment of tax - once a year. All the rest of the time is enough make advance contributions. Let us consider in more detail such an issue as the timing of the payment of advance payments under the simplified tax system in 2020 for individual entrepreneurs.

USN tax - how to pay

Under article 346.19 of the NKRF, the simplified tax system distinguishes between a tax period and a reporting period.

The tax year is the calendar year. Upon its completion, all taxpayers must pay the final amount of tax and submit a declaration of income and expenses of the enterprise to the tax inspectorate.

There are three reporting periods - these are the first 3 quarters:

3 months;
6 months;
9 months.

For each quarter, a taxpayer who has switched to a simplified system must pay advance payments. The amounts of these contributions are calculated by the individual entrepreneur, based on the book of income / expenses. You don't need to validate them.

Reporting is provided once at the end of the tax period, then the controllers of the tax inspectorate will check for compliance the amounts actually paid by the taxpayer and those already calculated in the tax.

If there is no difference between them, the IP can be considered fully settled before the Federal Tax Service. If the amounts do not match, you will have to pay the identified debt.

Deadline for payment of simplified tax system for individual entrepreneurs in 2020

The deadlines for paying advance payments under the simplified tax system in 2020 for individual entrepreneurs, as well as for legal entities. persons oriented towards 25th of the month following each quarter. The final payment is not subject to advance payment.

According to the tax code, it is necessary to make advance payments under the "simplification" before the following dates:

25th of April;
July 25;
the 25th of October.

But not everything is always so simple, because the 25th can coincide with a day off. In this case, the deadline for paying the advance payment is shifted to the next business day.

For example, if July 25 coincides with Sunday, then it will be possible to transfer the contribution for the second quarter until July 26 inclusive.

Individual entrepreneurs pay the final tax before April 30 of the year following the one taxed under the simplified tax system. A legal entities a little earlier - until March 31. Dates that coincide with holidays are carried over in the same way as advance payments.

In 2020, for taxpayers engaged in individual entrepreneurship, next dates payment of taxes and advance payments under the simplified tax system:

The final calculation for 2020 must be made before April 30, 2021. Annual reports must be submitted by the same day.

Requisites for paying tax on the simplified tax system

All advance payments and the final settlement must be transferred to the details of the tax authority that issued the ORGIP certificate to the businessman. That is, where the IP is registered. The location of the facility in which the activity is planned or carried out does not matter.

IP must be paid in tax authorities at the place of registration. Not like legal entities that make an advance through institutions located where the organization is located.

BCC for transferring payments under the simplified tax system

When switching to a “simplified” IP, it is proposed to choose one of two objects for which the tax will be calculated and paid, ꟷ “income” or “income minus expenses”. For each, a different fixed rate is set - 6% and 15%, respectively.

The deadlines for paying tax under the simplified tax system for 2020 for individual entrepreneurs, as well as for legal entities. persons do not depend on the type of the selected object. But the BCC when depositing funds should indicate different things.

Deadline for applying for USN

The deadlines for paying the simplified tax system in 2020 for individual entrepreneurs are not the only ones that should be followed. The transition to "simplification" can be carried out only with the onset of a new reporting year. At the same time, you need to plan the transition from one object to another.

Therefore, it is necessary to submit an application to the inspection before December 31, and already in the new year it will be possible to pay tax under the “simplification”. You can't switch to it in the middle of the year.

If December 31 is a holiday, the deadline for filing an application is postponed to general rules. For example, in 2019 New Year's Eve coincided with Saturday, after which there were also weekends holidays, therefore, it was possible to apply until January 9, 2020.

In 2021, the deadline will also move, as December 31 coincided with Sunday. You can also apply for approval of the application until January 9th. Although it is better not to delay and submit it before the New Year holidays.

Advance payments are overdue: consequences and what to do

An important point that all individual entrepreneurs should be familiar with is the sanctions applied to debtors under the simplified tax system. If you delay the payment of the advance, you will have to pay a penalty.

It is accrued after the controllers of the tax inspectorate get acquainted with the reports provided to them for the past year, recheck and compare the calculated amounts with those actually paid. If they do not overlap each other, a penalty will be charged in full, depending on the number of days overdue.

The businessman will be informed about the amount that must be paid to pay off the delay only after submitting the annual declaration and recalculating all amounts of money. The penalty is one three hundredth of the refinancing rate of the Bank of Moscow.

If the fact of non-payment or underpayment is revealed by the individual entrepreneur on his own, it is better to hurry up with the repayment of the resulting debt, since the fewer days elapse after the deadline date by which the advance payment should have been paid, the less you will have to pay.

But the final annual payment is better to pay on time. For more significant violations, more serious fines are provided. This rule applies not only to the "simplification", but also to any other system of taxation.

The simplified taxation system simplified the activities of individual entrepreneurs to the maximum. However, in order not to overpay, you should make all payments on time, or pay off debts immediately after discovery.