In another area of business activity regarding reporting to the tax authorities, a new form awaits us. Tax return under the simplified tax system for 2016 must be submitted to the inspection taking into account the new requirements and rules. Last year, entrepreneurs operating under a simplified regime managed to report to the tax authorities before the authorities adopted a new reporting form for businessmen in this category in April. And only those who did not have time to submit their declarations before the tenth of April were already faced with a choice: to use the new reporting form, or the familiar old one.
What is the difference between these forms, and how filling out a new declaration may puzzle entrepreneurs? We will talk about this in further material.
New form of declaration under the simplified tax system for 2016.
By the way, you don’t have to do everything yourself. You can automate the entire process of working on the simplified tax system in this online service.
The order approving the new standard for declaration reporting was issued in February last year, and already at the end of March citizens could familiarize themselves with it on the pages of the official information portal. The new form began to operate on the tenth day of April, and due to the fact that businessmen working on the simplified system were still continuing to report at this moment, the circumstances were rather ambiguous. It seems that the new rules have already been approved by order, but at the same time, it turns out that the reporting of entrepreneurs will be drawn up according to two different standards. A letter from the tax office, which was issued on April 12, helped to officially clarify the situation. It stated that it would be used new form of declaration under the simplified tax system for 2016. However, if a businessman decided to report for 2015 according to the new standards, then tax officials could not prevent this. Tax returns for taxes that must be paid due to the use of the simplified tax in 2016 are the only type of reporting that entrepreneurs using the simplified tax must submit.
Regardless of what type of reporting a businessman chooses for himself - with the object Income, or Income - Expense, the declaration is submitted the same, the difference is only in the completed pages. Here is a comparison table.
New declaration form under the simplified tax system for 2016 has a different barcode, 03010013, it contains the title page of the declaration. The fields that should contain information about payment of trading fees have also been updated. If an entrepreneur now draws up a report using an outdated form, it will not be accepted by the tax authorities, in other words, he will be counted among those who did not report. And this makes it possible for the tax service not only to fine a businessman, but also to block the current accounts of his enterprise or limited liability company.
When should the report be submitted - declaration under the simplified tax system for 2016
For all entrepreneurs who use preferential treatment, there are strictly regulated deadlines for submitting reports: for organizations this deadline is 03/31/2017, for individual entrepreneurs - 30.04.2017 , but given the fact that this day is a holiday, the deadline for submitting the report has been postponed to second of May. Even if an entrepreneur has zero reporting due to the fact that he did not carry out any work for the current period, he must still submit a declaration within the specified time frame.For organizations and enterprises that have decided to stop working on a simplified basis, in addition to the report for last year, they will also need to submit declaration reporting for the period of time that was worked this year. In such a situation, papers should be submitted no later than the twenty-fifth of the month following the last month of work based on the simplified regime.
Some entrepreneurs may have lost the right to use preferential treatment. This happens when the number of subordinates is greater than permissible, when opening a branch, increasing the share of participants in legal entities, or starting an unacceptable line of activity. Then the declaration must be submitted before the twenty-fifth day of the month in which the businessman lost the right to use the simplified procedure.
Filling out a new declaration: requirements and standards.
In order to new form of declaration under the simplified tax system in 2017 was adopted, it must meet a number of requirements, which include:- Filling out the text fields of the declaration using only capital, printed characters;
- Indication of all cost values, taking into account rounding and using full rubles;
- Each field must contain only one value, with the exception of the Date and Tax Rate fields. To enter a date, you should use three fields in a row: for the day those that are two places for signs, for the month similar ones, and for the year from a four-place field. They are all separated by a hyphen. To enter the tax rate, you must use 2 fields separated by a hyphen;
- If the new declaration form is filled out manually, then dashes should be placed in the empty fields;
- All entries are made only in black, blue or purple ink;
- Any corrections, blots, or cross-outs are prohibited;
- Only single-sided printing is allowed;
- The sheets of the form should not be stapled or stapled;
- The numbering of sheets starts from the title page and applies only to completed pages;
- Using a computer makes it easier to fill out a new declaration, but it is important to take into account strictly regulated font sizes and characteristics. Mandatory alignment of all numerical indicators according to the last right point of placement of the sign. In the electronic version there is no need to put dashes in the cells that are left blank.
In order to give an approximate form of the declaration, we decided to take as an example the activities of an entrepreneur who has no subordinates. Information about an individual entrepreneur will be indicated in tabular form, in ruble equivalent, taking into account cumulative totals, in accordance with the filling requirements. We will calculate the amount of tax deductions that should be made when taking into account the application of the simplification. So, the new tax return form for 2016 will look something like this:
An individual entrepreneur who does not have subordinates can reduce the amount of the advance payment by the contributions he made over the past period. This is exactly what the businessman did, information about which is given in tabular form. In the first quarter, he reduced his advance payment entirely through contributions, as well as his half-year tax.
All questions regarding the control of insurance premiums will now be handled by the federal tax service, which became the reason for changing the budget classifiers used by entrepreneurs. New tax return form for individual entrepreneurs using the simplified tax system this year will be filled in using the new values.
If a businessman has subordinates, then he also has the opportunity to reduce the advance payment both by the amount of tax payments and by the amount of personnel contributions paid. However, it is only possible to reduce the tax by half; it will not be possible to completely reduce it if the entrepreneur has chosen the Income object for simplification.
But those who use the Income-Expense object, unfortunately, will not be able to apply the benefit to reduce their tax liability. But taking into account all contributions, both for the entrepreneur himself and for his subordinates, makes it possible to reduce the tax base. New declaration form from this year it becomes the only one acceptable for reporting to the tax service; filing an outdated form will not be taken into account by tax authorities, and therefore may lead to undesirable consequences.
Filling out a new declaration under the simplified tax system for 2016 (new form):
Those who applied the simplified tax system in 2016 must submit a “simplified” tax declaration to their inspectorate. We will tell you in this article what form is used to submit a declaration under the simplified tax system in 2017, how to fill out a declaration for those payers whose tax object is “income”, as well as for those who define the tax base as “income minus expenses”.
Declaration form according to the simplified tax system 2016
The declaration for 2016 should be filled out according to the form that the Federal Tax Service of the Russian Federation adopted on February 26, 2016 by order No. ММВ-7-3/99. The same order approved the Procedure for filling out the declaration (Appendix No. 3).
The declaration under the simplified tax system for 2016 includes a title page and six sections. All pages are numbered in order, starting with the title. When submitting on paper, you can fill out the declaration manually or on a computer, but you cannot use correction tools to correct errors. You need to print the paper declaration only on one side of the sheet, and do not staple them together.
Monetary indicators are entered without kopecks, with amounts rounded from 50 kopecks and above to the ruble. The text is entered in the designated cells in capital block letters. In empty cells, when filling in by hand, a dash is placed; when filling in by computer, dashes are not required.
If a “simplified” employee employed on average more than 100 people in 2016, the declaration under the simplified tax system should be submitted electronically, signed with an electronic signature, through special communication channels. With a smaller number of employees, the declaration can be submitted on paper during a personal visit to the Federal Tax Service, or by mail by certified registered letter with notification.
The declaration must be submitted no later than March 31, 2017 for all organizations, and no later than May 2, 2017 for individual entrepreneurs.
Declaration of the simplified tax system 2016: sample filling
What the declaration will contain depends on the tax object:
- “income” - fill out the title page and sections 1.1, 2.1.1, 2.1.2 (only if a trading fee is paid);
- “income minus expenses” - fill out the title page and sections 1.2 and 2.2;
- Section 3 is filled out by “simplified people”, regardless of the chosen object, if they received the targeted funds specified in paragraphs 1 and 2 of Art. 251 Tax Code of the Russian Federation.
Next, we will consider how to fill out the simplified tax system declaration 2016. We will provide a sample filling for the simplified tax system “income” and for the simplified tax system “income minus expenses”.
“Simplified” by income (6%)
First of all, with a “profitable” simplified tax system, sections 2.1.1 and 2.1.2 are filled in, and only then the generalizing section 1.1. Let's take the following data as an example.
IP Voronin applies the simplified tax system with the object “income”, the tax rate is 6%. According to KUDiR, in 2016, individual entrepreneur Voronin received 3,000,000 rubles. income, including on an accrual basis:
In the 1st quarter of 2016 – 750,000 rub.,
For the first half of 2016 – 1,500,000 rub.,
For 9 months of 2016 – RUB 2,250,000.
These income indicators are entered in lines 110-113 of section 2.1.1.
In the 1st quarter of 2016 – 45,000 rub. (750,000 x 6%),
For the first half of 2016 – 90,000 rubles. (1,500,000 x 6%),
For 9 months of 2016 – RUB 13,5000. (2,250,000 x 6%),
For 2016 – 180,000 rubles. (3,000,000 x 6%).
IP Voronin has no employees, but in 2016 he paid fixed insurance premiums for himself in the amount of 23,153.33 rubles, including on an accrual basis:
In the 1st quarter of 2016 – 5000 rub.,
For the first half of 2016 – 10,000 rub.,
For 9 months of 2016 – 16,000 rubles.
An individual entrepreneur without employees has the right to reduce the amount of accrued tax under the simplified tax system (clause 3 of article 346.21 of the Tax Code of the Russian Federation) by the full amount of these paid contributions “for himself”.
IP Voronin did not pay the trading fee, so section 2.1.2 is not required to be filled out.
Now let's fill out section 1.1:
- On line 010 we will indicate the OKTMO code of the territory at the place of residence of the individual entrepreneur. Moreover, if the place of residence, and accordingly the place of registration, did not change during the reporting year, then OKTMO is not indicated on lines 030, 060 and 090; they are filled in only if the code changes.
- Line 020 is filled in as the amount of the advance payment for the 1st quarter (line 130 of section 2.1.1) minus the insurance premiums paid “for yourself” in the 1st quarter (line 140 of section 2.1.1).
- When calculating advance payments payable for half a year and 9 months (lines 040 and 070 of section 1.1), in addition to the contributions paid, the amount of the advance payment for the previous period is also deducted from the amount of the advance:
Advance payment for the 1st quarter of 2016: line 020 = 45,000 (line 130 of section 2.1.1) – 5000 (line 140 of section 2.1.1) = 40,000;
Advance payment for the 2nd quarter of 2016: line 040 = 90,000 (line 131 of section 2.1.1) – 10,000 (line 141 of section 2.1.1) – 40,000 (line 020 of section 1.1) = 40,000;
Advance payment for the 3rd quarter of 2016: line 070 = 135,000 (line 132 of section 2.1.1) – 16,000 (line 142 of section 2.1.1) – 80,000 (line 020 + line 040 of section 1.1) = 39,000.
If the amount of advance payments after deducting insurance premiums and previous advances were negative, then lines 050 and 080 (payment amount to be reduced) would be filled in.
- To determine the tax payable for 2016 (line 100), the amount of the insurance premium paid for the year and advance tax payments should be subtracted from the calculated tax:
Tax simplified tax system for additional payment for 2016: line 100 = 180,000 (line 133 of section 2.1.1) – 23,153 (line 143 of section 2.1.1) – 119,000 (line 020 + line 040 + line 070 of section 1.1) = 37,847 .
Line 110 (tax to be reduced) is filled in if the final tax amount is negative.
To fill out an “income” declaration under the simplified tax system 2016, you can download the form for free.
Simplified tax system “income minus expenses” (15%)
With the “income-expenditure” simplification, section 2.2 of the declaration is completed first, and then the generalizing section 1.2. Let's look at filling them out using our example.
According to KUDiR, Agat LLC received the following income in 2016:
for the 1st quarter – RUB 1,200,000,
for half a year – 2,000,000 rubles,
for 9 months – 3,100,000 rubles,
for 2016 – 4,600,000 rubles.
Expenses that reduce the “simplified” tax base, according to KUDiR, are:
for the 1st quarter – RUB 1,050,000,
for half a year – 2,100,000 rubles,
for 9 months – 2,900,000 rubles,
for 2016 – 4,200,000 rubles.
We enter expenses in lines 220-223 of section 2.2. Line 230 remains empty because Agat LLC did not have any losses in previous periods.
Let's calculate the tax base for advance payments and annual tax, and reflect the resulting amount on lines 240-243, if the result is positive, and on lines 250-253, if negative:
Base for 1st quarter = 1,200,000 (line 210) – 1,050,000 (line 220) = 150,000 (line 240);
Half-year base = 2,000,000 (line 211) – 2,100,000 (line 221) = -100,000 (line 251);
Base for 9 months = 3,100,000 (line 212) – 2,900,000 (line 222) = 200,000 (line 242);
Base for 2016 = 4,600,000 (line 213) – 4,200,000 (line 223) = 400,000 (line 243).
We multiply the tax rate of 15% by the tax base and enter the result in lines 270-273:
Advance for 1st quarter = 150,000 (line 240) x 15% = 22,500;
Advance for half a year = 0, because there was a loss for the first half of the year;
Advance for 9 months = 200,000 (line 242) x 15% = 30,000;
Tax for 2016 = 400,000 (line 243) x 15% = 60,000.
Using line 280, we calculate the amount of the minimum tax (line 213 x 1%) and get 46,000 (4,600,000 x 1%).
After the tax is calculated, fill out section 1.2:
- To line 020 we transfer the indicator from line 270 of section 2.2 - this is the amount of the advance payment of the 1st quarter: 22,500.
- In the first half of the year, a loss was received, so you need to reflect the amount of the advance for reduction - fill in line 050: 22,500.
- For 9 months, the advance amount will be (line 070): 30,000 (line 272 of section 2.2) – (22,500-22,500) = 30,000.
- The amount of tax in section 2.2 on line 273 exceeds the amount of the minimum tax on line 280, therefore, to calculate the tax payable, we use the indicator of line 273:
Line 100 = 60,000 (line 273 of section 2.2) – 30,000 (line 070) = 30,000 tax according to the simplified tax system to be paid additionally for 2016.
We do not fill in line 120, since in this case there is no need to pay the minimum tax.
How to fill out a zero declaration under the simplified tax system 2016
If the “simplified” person did not have an object for taxation in 2016 (income or income and expenses), it is still necessary to submit a declaration to the Federal Tax Service. In fact, the data is entered in this case only on the title page of the declaration. Sections of the declaration will contain the TIN, KPP and page serial number, and put dashes in the remaining lines.
A zero declaration is submitted within the same time frame and in the same composition as a regular declaration under the simplified tax system. If the deadline is violated, then the “simplified” person will face a fine of 1000 rubles (Article 119 of the Tax Code of the Russian Federation).
For a zero declaration under the simplified tax system 2016, you can download the form for free.
To automatically calculate and generate a declaration under the simplified tax system for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.
Note: the tax return form (for the report for 2018), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@.
Free tax consultation
Samples of filling out the declaration
Declaration of the simplified tax system “income minus expenses” (filling sample).
Deadlines for submitting a declaration to the simplified tax system
The declaration for the simplified tax system is submitted once a year - after each tax period. Quarterly reporting on the simplified tax system is not provided, but you must remember to pay advance payments quarterly.
Deadline for submitting a declaration under the simplified tax system for 2018 in 2019:
- for individual entrepreneurs – April 30, 2019.
- for organizations - April 1, 2019.
Note: The deadline for submitting a declaration under the simplified tax system for organizations in 2019 has been postponed to April 1, since March 31 falls on a day off - Sunday.
Deadline for submitting a declaration under the simplified tax system for 2019 in 2020:
- for individual entrepreneurs – April 30, 2020.
- for organizations – March 31, 2020.
note that in the event of closure of an individual entrepreneur or liquidation of an organization, the declaration must be submitted by the 25th day of the month following the one in which the activity was terminated (according to the notification submitted to the tax authority).
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Fines for late submission of the simplified taxation system declaration
For late submission of a declaration under the simplified tax system, the following fines are provided:
- if the simplified tax system has been paid – 1,000 rubles;
- if the simplified tax system has not been paid – 5% tax amount, subject to payment on the basis of this 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 1,000 rubles.
Instructions for filling out the declaration
You can download the official instructions for filling out the simplified tax system declaration from this link.
Basic rules for filling out the declaration
1. When filling out a simplified tax system declaration, you are required to indicate the amounts of advance payments (tax) of the simplified tax system that you should have paid correctly (i.e. in theory), and not those that you paid or did not pay in reality. In the situation with insurance premiums, it’s the other way around – only the amounts actually paid are indicated. Fines and penalties are not reflected in the declaration.
2. The declaration provides separate sections for simplified taxation system 6% and simplified taxation system 15% (section 1 and section 2). Payers of the simplified tax system “income” fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying a trade fee), section 3. Payers of the simplified tax system “income minus expenses” fill out the title page, section 1.2, section 2.2, section 3 .
3. Section 3 is filled out only if an individual entrepreneur or LLC received property, work, services as part of charitable activities, targeted income, targeted financing (the full list is given in Appendix No. 5 of the official instructions to the simplified tax system declaration).
4. It is more convenient to fill out the second section first, and only then the first.
5. All amounts are indicated in whole rubles according to rounding rules.
6. All indicators are recorded starting from the first (left) cell, however, if any cells on the right are left blank, dashes are placed in them.
7. If the amount is zero or there is no data to fill out the field, a dash is placed in each cell.
8. All pages must be numbered.
9. Only sheets that relate to your type of activity are printed (STS “Income” or “Income minus expenses”). Those. There is no need to turn in blank pages.
10. The signature and date of signing in section 1.1 (for the simplified tax system “Income”) or in section 1.2 (for the simplified tax system “Income minus expenses”) must match the data indicated on the title page.
11. The seal must be affixed only by organizations that work with it. In this case, the imprint is placed only on the title page at the place of the signature.
12. There is no need to stitch or staple the declaration (the main thing is not to spoil the paper form, i.e. paper clips will do, but it is better not to use a stapler, etc.).
Title page
Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint" Only organizations can fill this out.
Field " Correction number" It is entered: “0—” (if the declaration is submitted for the first time during the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.
Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated:
- “34” – if the declaration is submitted at the end of the calendar year;
- “50” – upon closure of an individual entrepreneur or (reorganization) liquidation of an organization;
- “95” – in connection with the transition to another taxation regime;
- “96” – upon termination of the activities of the simplified tax system.
Field " Reporting year" This field records the year (tax period) for which the declaration is provided. Those. if you take it in 2019 for 2018, then you must write 2018.
Field " Submitted to the tax authority (code)" You can find out the Federal Tax Service code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.
Field " at location (registration) (code)" Individual entrepreneurs write “120”, organizations “210”.
Field " Taxpayer" An individual entrepreneur writes his full last name, first name, and patronymic. Organizations write their full name.
Field " Code of type of economic activity according to OKVED" Indicate any code from the simplified tax system activities you carry out. You can find this code in an extract from the Unified State Register of Individual Entrepreneurs (USRLE) or the new OKVED classifier.
note, when submitting a simplified tax system declaration for 2018, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old edition to the new one using our OKVED code compliance service.
Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in the event of their reorganization or liquidation.
Field " Contact phone number" Specified in any format.
Field " On the pages" Usually the declaration consists of three pages, so it is necessary to write “3—” in it.
Field " with supporting documents or copies thereof" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.
Block " Power of attorney and completeness of information specified in this declaration».
In the first field you must indicate: “1” (if the declaration was signed by an individual entrepreneur or the head of an organization), “2” (if signed by a representative of the taxpayer).
In the remaining fields of this block:
- If the declaration is submitted by an individual entrepreneur, then he only needs to sign and date the declaration.
- If the declaration is submitted by an organization, then it is necessary to indicate the last name, first name, patronymic of the head in the field “Last name, first name, patronymic in full” and put a signature and date of signing the declaration.
- If the declaration is submitted by a representative, then you need to indicate: last name, first name, patronymic of the taxpayer’s representative in the “Full last name, first name, patronymic” field, put a signature, the date of signing the declaration and indicate the name of the document confirming the authority of the representative.
Section 2.1.1 (for taxpayers using the simplified tax system “Income”)
Line "102". Indicate “1” (if the individual entrepreneur or LLC made payments to individuals in the past year, i.e., there were hired employees) or “2” (if the individual entrepreneur worked alone in the past year).
Lines 110 – 113. The amount of income is indicated on an accrual basis:
Line "110"
Line "111"
Line "112"
Line "113"
Lines 120 – 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):
Line "120". Enter the tax rate for the first quarter.
Line "121". Enter the tax rate for the half-year.
Line "122". Enter the tax rate for 9 months.
Line "123". Enter your tax rate for the year.
Lines 130 – 133. The product of the amount of income and the tax rate for the corresponding period is calculated and indicated:
Line "130" line 110 x line 120 / 100.
Line "131" line 111 x line 121 / 100.
Line "132" line 112 x line 122 / 100.
Line "133" line 113 x line 123 / 100.
Lines 140 – 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above.
Line "140"
Line "141"
Line "142"
Line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).
note, if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case you will have to ensure that:
- line 140 wasn't there anymore lines 130 / 2;
- line 141 wasn't there anymore lines 131/2;
- line 142 wasn't there anymore lines 132 / 2;
- line 143 wasn't there anymore lines 133 / 2.
Individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely. Therefore, lines 140 – 143 can be equal to (but not exceed) lines 130 – 133, respectively (if the deduction amount is sufficient).
Section 2.1.2 (for taxpayers using the simplified tax system “Income” who pay a trade tax)
Individual entrepreneurs and organizations that are payers of the trade tax, in addition to section 2.1.1, will also have to additionally fill out this section 2.1.2. Please note that it consists of two sheets, with the first sheet being filled out almost identically to section 2.1.1.
First sheet of section 2.1.2
Lines 110 – 113. The amount of income is indicated on an accrual basis depending on the type of activity of the simplified tax system in respect of which the trade fee is established. If you are engaged only in trading activities, then duplicate the income indicated in section 2.1.1.
Line "110". Enter the amount of income for the first quarter.
Line "111". Indicate the amount of income for the six months (the amount for the first and second quarters).
Line "112". Enter the amount of income for 9 months (amount for the first, second and third quarters).
Line "113". Enter the amount of income for the year (amount for the first, second, third and fourth quarters).
Lines 130 – 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated.
Line "130". Calculate and indicate the advance payment for the first quarter: line 110 x line 120 section 2.1.1/100.
Line "131". Calculate and indicate the advance payment for the six months: line 111 x line 121 section 2.1.1/100.
Line "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 section 2.1.1/100.
Line "133". Calculate and indicate the tax for the year: line 113 x line 123 section 2.1.1/100.
Lines 140 – 143. The amounts of tax deductions are indicated on an accrual basis, reducing the advance payments and tax calculated above.
Line "140". Enter the tax deduction amount for the first quarter.
Line "141". Indicate the amount of tax deduction for the half-year (amount for the first and second quarters).
Line "142". Enter the amount of tax deduction for 9 months (amount for the first, second and third quarters).
Line "143". Enter the amount of tax deduction for the year (amount for the first, second, third and fourth quarters).Please note that if you made payments to individuals (in line 102 you indicated “1”), then by law you cannot reduce advance payments and the simplified tax system by more than half. Therefore, in this case you will have to ensure that:
- line 140 was not larger than line 130 / 2;
- line 141 was not larger than line 131/2;
- line 142 was not larger than line 132 / 2;
- line 143 was not larger than line 133/2.
Individual entrepreneurs who have not made payments to individuals (indicated “2” in line 102) can reduce advance payments and tax completely. Therefore, lines 140–143 can be equal to (but not exceed) lines 130–133, respectively (if the deduction amount is sufficient).
Second sheet of section 2.1.2
Lines 150 – 153. Indicated as a cumulative total of the amount of actually paid trading fee for the corresponding period.
Line "150". Enter the amount of trading fee paid for the first quarter (the sum of the first and second quarters).
Line "151". Enter the amount of trading fee paid for the half year (amount for the first, second and third quarters).
Line "152". Enter the amount of trading fee paid for 9 months (amount for the first, second and third quarters).
Line "153". Enter the amount of trading fee paid for the year (amount for the first, second, third and fourth quarters).
Lines 160 – 163. The amounts of the paid trade fee are indicated, which reduce the advance payments and tax calculated above.
Line "160" lines 130(of this section) – lines 140 lines 150 lines 130(from section 2.1.1) – lines 140 lines 130(of this section) – lines 140 line 150.
Line "161". Check if the condition is true: result lines 131(of this section) – lines 141(of this section) should be less lines 151, and must also be less than or equal to the result lines 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result lines 131(of this section) – lines 141(of this section), otherwise just indicate line 151.
Line "162". Check if the condition is true: result lines 132(of this section) – lines 142(of this section) should be less lines 152, and must also be less than or equal to the result lines 132(from section 2.1.1) – lines 142(from section 2.1.1). If the condition is true, then indicate the result lines 132(of this section) – lines 142(of this section), otherwise just indicate line 152.
Line "163". Check if the condition is true: result lines 133(of this section) – lines 143(of this section) should be less lines 153, and must also be less than or equal to the result lines 133(from section 2.1.1) – lines 143(from section 2.1.1). If the condition is true, then indicate the result lines 133(of this section) – lines 143(of this section), otherwise just indicate line 153.
Section 1.1 (for taxpayers using the simplified tax system “Income”)
Line "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 010 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.
Line "020". If you are not a trade tax payer, then simply calculate using the formula line 130 – line 140 and if the result is greater than zero, then indicate this amount.
line 130(from section 2.1.1) – line 140(from section 2.1.1) – line 160(from section 2.1.2) and if the result is greater than zero, then indicate this amount.
Line "040" line 131 – line 141 – line 020
If you pay a trading fee, then calculate using the formula line 131(from section 2.1.1) – line 141(from section 2.1.1) – line 161(from section 2.1.2) – line 020 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.
Line "050"
Line "070". If you are not a trade tax payer, then calculate using the formula line 132 – line 142 – line 020 – line 040 + line 050
If you pay a trading fee, then calculate using the formula line 132(from section 2.1.1) – line 142(from section 2.1.1) – line 162(from section 2.1.2) – line 020 – line 040 + line 050 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.
Line "080"
String "100". If you are not a trade tax payer, then calculate using the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080
If you pay a trading fee, then calculate using the formula line 133(from section 2.1.1) – line 143(from section 2.1.1) – line 163(from section 2.1.2) – line 020 – line 040 + line 050 – line 070 + line 080 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.
Line "110"
Section 2.2 (for taxpayers of the simplified tax system “Income minus expenses”)
Lines 210 – 213. The amount of income is indicated on an accrual basis:
Line "210". Enter the amount of income for the first quarter.
Line "211". Indicate the amount of income for the six months (the amount for the first and second quarters).
Line "212". Enter the amount of income for 9 months (amount for the first, second and third quarters).
Line "213". Enter the amount of income for the year (amount for the first, second, third and fourth quarters).
Lines 220 – 223. The amount of expenses on an accrual basis is indicated (here you can also include the difference between the minimum tax and the tax calculated in the general manner, paid in previous years):
Line "220". Enter the amount of expenses for the first quarter.
Line "221". Indicate the amount of expenses for the half-year (amount for the first and second quarters).
Line "222". Enter the amount of expenses for 9 months (amount for the first, second and third quarters).
Line "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarters).
Line "230". If you had a loss in previous years, then indicate here the amount by which you want to reduce the tax base. In this case, the above income must exceed expenses at the end of the reporting year.
Line 240 – 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):
Line "240". Calculate using the formula line 210–line 220 and indicate the amount of the tax base for the first quarter. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the time limit of 250.
Line "241". Calculate using the formula line 211–line 221 and indicate the amount of the tax base for the six months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 251.
Line "242". Calculate using the formula line 212 – line 222 and indicate the amount of the tax base for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 252.
Line "243". Calculate using the formula line 213 – line 223 – line 230 and indicate the amount of the tax base for the year. At zero value this line is set to “0”. For a negative value in this line it is necessary to put dashes, and the resulting value (without the minus sign) is transferred to the term 252.
Lines 250 – 253. The amount of losses is indicated if any of lines 240 – 243 turned out to be negative:
Line "250". Filled with the line value 240 (without the minus sign) if it turns out to be negative.
Line "251". Filled with the value of line 241 (without the minus sign) if it turns out to be negative.
Line "252". Filled with the line value 242 (without the minus sign) if it turns out to be negative.
Line "253". Filled with the value of line 243 (without the minus sign) if it turns out to be negative.
Lines 260 – 263. Indicate line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set a rate from 5% to 15%). Most regions use a rate of 15%.
Lines 270 – 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then in the corresponding lines 270–273 you also need to put dashes.
Line "270". Calculate using the formula line 240 x line 260: 100 and enter the advance payment for the first quarter.
Line "271". Calculate using the formula line 241 x line 261: 100 and indicate the advance payment for six months.
Line "272". Calculate using the formula line 242 x line 262: 100 and indicate an advance payment for 9 months.
Line "273". Calculate using the formula line 243 x line 263: 100 and indicate the tax for the year.
Line "280". Calculate using the formula line 213 x 1/100 and indicate the minimum tax.
note that line 280 must be filled out, even if at the end of the year you are not required to pay the minimum tax.
Section 1.2 (for taxpayers of the simplified tax system “Income minus expenses”)
Line "010", line "030", line "060", line "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 110 must be completed. Lines 030, 060 and 090 are filled out if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are placed in them.
If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.
Line "020". Enter the value from lines 270.
Line "040". Calculate using the formula line 271 – line 020 and indicate the amount of the advance payment for the six months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 050.
Line "050". Filled with the value from the previous line 040, if the value in it is less than zero, otherwise dashes are added.
Line "070". Calculate using the formula line 272 – line 020 – line 040 + line 050 and indicate the amount of advance payment for 9 months. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to time 080.
Line "080". Filled with the value from the previous line 070, if the value in it is less than zero, otherwise dashes are added.
String "100". Calculate using the formula line 273 – line 020 – line 040 + line 050 – line 070 + line 080 and indicate the tax amount for the year. If the result is negative, dashes must be placed in this line, and the resulting value (without the minus sign) must be transferred to the term 110.
Line "110". Filled with the value from the previous line 100, if the value in it is less than zero, otherwise dashes are added.
Line "120". Filled in if the value of line 280 is greater than the value of line 273. Calculated using the formula line 280 – line 020 – line 040 + line 050 – line 070 + line 080. If the result is negative, you must put dashes in this line, and transfer the resulting value (without the minus sign) to deadline 110. This means that you count the advance payments paid toward the minimum tax (you must provide the Federal Tax Service Inspectorate with a free-form application for credit, to which attach copies of documents confirming payment of advance payments).
Section 3
This section is for reference and was introduced in 2015 in the new simplified tax system declaration.
Taxpayers who did not receive property (including money), work, services as part of charitable activities, targeted income, targeted financing (clauses 1 and 2 of Article 251 of the Tax Code of the Russian Federation) do not need to fill out section 3.
Where to submit a simplified taxation system declaration
The declaration is submitted to the tax office:
- Individual entrepreneur - at his place of residence;
- LLC - at its location (legal address of the main office).
The address and contact information of your Federal Tax Service can be found using this service.
Methods for filing a simplified taxation system declaration
A declaration to the simplified tax system can be submitted in three ways:
- In paper form (in 2 copies) in person or through your representative. One copy will remain with the tax office, and the second (with the necessary marking) will be returned. This paper will serve as confirmation that you have submitted the declaration.
- By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
- In electronic form via the Internet (under an agreement through one of the electronic document management operators or a service on the Federal Tax Service website).
Note: for filing a declaration through a representative– Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the signature of the manager and seal).
note, when submitting a declaration in paper form, some tax inspectors may require:
- attach the declaration file in electronic form on a floppy disk or flash drive;
- print a special barcode on the declaration, which will duplicate the information contained in the declaration.
Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.
Zero declaration of the simplified tax system
To fill out a zero declaration on the simplified tax system “income” you need:
- Fill out the title page in the usual way.
- In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
- In section 2.1.1, fill in line 102.
To fill out a zero declaration on the simplified tax system “income minus expenses” you need.
In 2018, the same form of declaration under the simplified tax system continues to be used, according to which they reported in the previous year (bar code of the title page 0301 2017), as in the previous year. In this article we will look at a sample of filling out a declaration under the simplified tax system for 2017 (form KND 1152017).
Declaration form
The tax return form under the simplified tax system, effective in 2018, was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@. The tax return for the tax paid in connection with the application of the simplified taxation system is the only tax reporting that simplified tax payers submit. At the same time, despite the different objects of taxation (Income or Income minus expenses), the annual reports are submitted the same, only the sheets are filled out differently.
The tax return form under the simplified tax system for 2017 differs from the previous form by a different barcode on the title page (0301 2017 instead of 0301 0013) and new fields for entering data on payment of the trade tax.
Please note: if you fill out a declaration for the simplified taxation system using an invalid form, the reporting will be considered not submitted! For such a violation, the tax inspectorate will not only impose a fine, but may also block the current account of an individual entrepreneur or LLC.
Deadlines for submitting reports
- organizations - no later than March 31, 2018, but this year, due to this date falling on a weekend, the deadline for submission is postponed to the next working day, i.e. as of April 2, 2018;
- individual entrepreneurs - no later than April 30, 2018.
If during 2018 an organization or individual entrepreneur voluntarily ceases to operate on the simplified tax system, then in addition to reporting for 2017, it is necessary to submit a declaration for the time worked. The deadline for delivery in this case is no later than the 25th day of the next month after the termination of activity.
If the right to a simplified regime is lost due to non-compliance with the requirements (the number of employees or the income limit has been exceeded, an unauthorized line of business has been started, a branch has been opened, the share of a legal entity participant in the company has increased, etc.), the declaration must be submitted no later than the 25th day of the month, following the quarter of loss of the right to the simplified tax system.
General filling rules
The procedure for filling out the declaration is established by Appendix No. 3 to Order N ММВ-7-3/99@. 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 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 the sign "." 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. If in your case the codes do not correspond to our filling example, then they must be selected from the original source.
Example of filling out a declaration
Let's look at an example of how a declaration of an individual entrepreneur on the simplified tax system is formed in 2018, which operated without employees. We will indicate the data for individual entrepreneurs without employees in the table in rubles on an accrual basis, as required by the filling instructions. It is necessary to calculate the amount of tax paid in connection with the application of the simplified tax system.
For individual entrepreneurs without employees, it is possible to reduce the calculated contributions in full, which the entrepreneur took advantage of. As can be seen from the table, for the first quarter and for the first half of the year, advance payments were completely reduced by the amount of contributions paid.
Based on the results of nine months, i.e. in the period from October 1 to October 25, the entrepreneur paid another 3,650 rubles in insurance premiums. Since the advance payment turned out to be more than this amount, an additional 9,663 rubles were paid. In December, the remaining part of the fixed contributions was paid in the amount of 1913 rubles. Based on the results of 2017, an additional tax of 11,736 rubles must be paid, and the entrepreneur decided to pay an additional 1% contribution on income over 300,000 rubles by July 1, 2018.
Entrepreneurs with employees, as well as organizations using the simplified tax system Income can also reduce calculated advance payments and the tax itself by the amount of contributions paid for individual entrepreneurs and for employees, but the tax payment can only be reduced to 50%. So, the individual entrepreneur from our example, if he had employees, would not be able to completely reduce advance payments through contributions, so the declaration would reflect other figures.
Simplified people report their income received and expenses incurred to the tax office by filling out a special declaration. We will talk about this document in the article and explain the nuances of calculating indicators using the example of a declaration under the simplified tax system for 2018.
Reporting deadlines and declaration form
Both private entrepreneurs and legal entities submit declarations under the simplified tax system. This only needs to be done once a year. Deadlines for submitting a declaration under the simplified tax system for 2018:
- Individual entrepreneurs must submit a declaration by April 30; companies must report to the Federal Tax Service by April 1 (the deadline is delayed due to weekends).
The declaration under the simplified tax system includes a title page and six sections. But each company fills out its own set of sections. Companies and individual entrepreneurs with the object “income” fill out all sheets of the declaration, except 1.2, 2.1.2, 2.2. Section 3 is completed if the relevant data is available.
The “income minus expenses” object obliges the reporting entity to fill out the title page, sections 1.2, 2.2 and 3 (if there is targeted funding).
How to fill out the declaration is explained in detail by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@. The declaration form under the simplified tax system for 2018 was also approved by the said order.
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In what form is the declaration submitted under the simplified tax system?
The declaration under the simplified tax system is submitted on paper or electronically.
The easiest and most reliable way to submit a declaration is to send it electronically. But in this case, your company must be connected to the document flow with regulatory authorities.
If there is no agreement with a special operator, you can send the document by mail.
And another method that individual entrepreneurs most often use is a personal visit to the inspector. The tax return under the simplified tax system is submitted to the reporting office. As a sign of confirmation of acceptance of the declaration according to the simplified tax system, the inspector puts a mark on its acceptance and the date.
Zero reporting
If simplifiers did not conduct business and had no income during the year, they must submit a zero return to the tax office.
Penalties for failure to submit a declaration
Penalties are provided for failure to submit reports. The fine for violating deadlines or failure to submit a declaration is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).
Also, violation of the deadline for filing a declaration or failure to submit it may entail a fine of 300-500 rubles for an official of the organization (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).
An example of filling out a declaration according to the simplified tax system
Sample of filling out a simplified taxation system declaration
Details LLC, under the leadership of director Vitaly Mikhailovich Leshchin, earned in 2017:
in the first quarter - 25,000 rubles;
in the second quarter - 18,000 rubles, i.e. for the six months, the total income will be 43,000 (25,000 + 18,000);
in the third quarter - 68,000 rubles, i.e. for 9 months the income amounted to 111,000 (25,000 + 18,000 + 68,000);
in the fourth quarter - 78,000 rubles, i.e. for the year, Details LLC earned 189,000 (25,000 + 18,000 + 68,000 + 78,000).
Contribution details:
- For the first quarter, 2,100 rubles were accrued.
- For the second quarter - 2,100 rubles (cumulative total 4,200 rubles).
- In the third quarter, 1,400 rubles were accrued (cumulative total of 5,600 rubles).
- And in the last quarter of the year, contributions in the amount of 2,500 rubles were accrued (total for the year 8,100 rubles).
The company’s accountant will reflect all income in section 2.1.1 (this section is filled out by Details LLC, since it works on the simplified tax system with the “income” object). The tax is calculated immediately. Contributions are indicated. Please note that contributions are not indicated in the declaration in full - they should not exceed half of the calculated tax. So, in the first quarter the tax is 1,500 rubles, and contributions of 2,100 rubles were paid. Half of the contributions will be 1,100 rubles, and half of the tax will be 750 rubles. That is, the tax can be reduced by a contribution of only 750 rubles. Therefore, in line 140 of section 2.1.1, the accountant will indicate 750.
Based on Section 2.1.1, Section 1.1 must be completed.
Line 020: page 130 of section 2.1.1 - page 140 of section 2.1.1 = 1,500 - 750 = 750.
Line 040: page 131 of section 2.1.1 - page 141 of section 2.1.1 = 2,580 - 1,290 = 1,290. The previously accrued advance payment must be subtracted from the amount received (page 020 of section 1.1): 1,290 - 750 = 540.
By analogy, lines 070 and 100 are filled in.