The tax return for tax paid in connection with the application of the simplified taxation system is filled out by taxpayers applying the simplified taxation system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation.
Deadline for filing a declaration- organizations - no later than March 31 of the year following the expired tax period, individual entrepreneurs - no later than April 30 of the year following the expired tax period.
The effective date of this version of the document is April 10, 2016.
This edition is used for delivery reporting for 2018. The deadline for filing a declaration is for organizations - no later than March 31, 2019, for individual entrepreneurs - no later than April 30, 2019.
Composition of the declaration
- Front page;
- Section 1.1 "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer";
- Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer”;
- Section 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)";
- Section 2.1.2 "Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which a trade fee has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation";
- Section 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (object of taxation - income reduced by the amount of expenses)";
- Section 3 "Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing."
Requirements for filling out the declaration
All values of the Declaration’s cost indicators are indicated in full rubles. Indicator values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded up to a full ruble (whole unit).
The pages of the Declaration are numbered consecutively, starting with the Title Page, regardless of the presence (absence) and number of sections and sheets to be filled out. The serial number of the page is written in the field specified for numbering from left to right, starting from the first (left) familiarity.
The page number indicator (the "Page" field), which has three familiar places, is written as follows: for example, for the first page - "001", for the tenth page - "010".
When filling out the Declaration, black, purple or blue ink must be used. Errors may not be corrected by correction or other similar means. Double-sided printing of the Declaration on paper and binding of sheets of the Declaration, which leads to damage to the paper, is not permitted.
Each indicator of the Declaration corresponds to one field, consisting of a certain number of familiarities. Each field contains only one indicator.
The exception is for indicators whose values are the date and tax rate (%). To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign "." ("dot").
For the tax rate (%) indicator, two fields are used, separated by a "." ("dot"). The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction.
Filling out the fields of the Declaration with the values of text, numeric, code indicators is carried out from left to right, starting from the first (left) familiarity.
When filling out the fields of the Declaration using software, the values of numerical indicators are aligned to the right (last) space.
Filling out the text fields of the Declaration form is carried out in capital printed characters.
If any indicator is missing, a dash is placed in all familiar places in the corresponding field. The dash is a straight line drawn in the middle of the familiarity along the entire length of the field.
If to indicate any indicator it is not necessary to fill out all the spaces in the corresponding field, a dash is placed in the unfilled spaces on the right side of the field. For example, when specifying a ten-digit taxpayer identification number (hereinafter referred to as TIN) by an organization in the “TIN” field out of twelve acquaintances, the indicator is filled in as follows: “5024002119--”.
When submitting a Declaration prepared using software, when printed on a printer, it is allowed that there is no framing of the acquaintances and dashes for blank acquaintances. The location and size of indicator values should not change. Signs must be printed in Courier New font with a height of 16 - 18 points.
When filling out the Declaration, the TIN and reason code for registration (hereinafter referred to as KPP) of the organization are indicated at the top of each page in accordance with clause 3.2 of this Procedure.
When submitting to the tax authority at the place of registration by the successor organization the Declaration for the last tax period and updated Declarations for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division of a legal entity, transformation of one legal entity into another) in the Title Page according to the details “at the place of registration”, the code “215” is indicated, and in the upper part of it the TIN and KPP of the legal successor organization are indicated. The “taxpayer” detail indicates the name of the reorganized organization.
The details “TIN/KPP of the reorganized organization” indicate, respectively, the TIN and KPP that were assigned to the organization before the reorganization by the tax authority at its location.
If the Declaration submitted to the tax authority is not a Declaration for a reorganized organization, then dashes are indicated for the “TIN/KPP of the reorganized organization” requisite.
Sections 1.1 and 1.2 of the Declaration indicate the code of the All-Russian Classifier of Territories of Municipal Entities OK 33-2013 (hereinafter referred to as OKTMO code) of the municipal entity in whose territory the reorganized organization was registered as a taxpayer.
Example of filling out a tax return
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First page |
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Second page
- Write your TIN
- Enter the page number
- In line 010, indicate your OKTMO code (you can find it in the letter from Rosstat, which was given to you when registering with the tax office)
- In lines 020, 040, 070, 100 you need to insert the values calculated using the appropriate formulas. To calculate them, you must first fill out section 2.1 of the declaration.
Third page
- Write your TIN
- Enter the page number
- Specify the taxpayer's characteristics
- In lines 110, 111, 112, 113, indicate your income on an accrual basis. You must indicate the amounts specifically for the first quarter, half a year, nine months and a year, i.e. in line 110 - income for the first quarter, in line 111 - the amount of income for the first and second quarters, in line 112 - the amount for the first, second and third quarters, in line 113 - the amount for the first, second, third and fourth quarters.
- Line 120 shows the simplified tax system “income” tax rate in force in your region (usually 6%).
- In lines 130, 131, 132, 133 - you need to write the corresponding amounts of calculated tax
- In lines 140, 141, 142, 143 - you need to write a cumulative total with relevant amounts reducing your tax simplified tax system (insurance premiums that you paid for yourself)
Make sure all three pages have due dates and your signature, and before submitting, try showing your tax return to your tax preparer so he can check it. Place a stamp (if available).
A tax return can be submitted:
- personally;
- by mail (with a description of the attachment);
- via telecommunication channels (via the Internet).
You must submit a tax return to the tax authority at your place of registration. You will have to pay fines for violating the filing deadlines.
When submitting a tax return in person, make two copies - one will remain with the tax office, and the other, with a mark of delivery, will be given to you - it is mandatory save this copy.
If you submit a tax return by mail (with a list of attachments), the post office will issue a receipt with a date - this date will be considered the date of filing the return.
In the case when simultaneously operating under several tax systems (for example, simplified tax system + UTII), it is necessary to submit separate declarations for both the simplified tax system and UTII.
Deadlines for submitting a tax return for the simplified tax system
The tax return for an LLC using the simplified tax system (simplified taxation system) is filled out and submitted once a year by March 30 of the following year.
Other documents
All individual entrepreneurs and organizations that have chosen a simplified taxation scheme for work are required to submit a special declaration, which is created in the KND form 1152017. This document is submitted to the inspecting government authorities after each standard reporting period (one year). It is compiled in the case when there was no economic activity at all, as well as after a decision has been made to terminate it. In the latter case, when filling out, data from the actual time period is used.
At the end of the article you can download the form for KND 1152017 for 2017. There is also information on how to correctly fill out documents. If necessary, use a special service that enters data automatically.
Here is some general information that will be useful in practice:
- The deadline for submitting the document to the tax authorities for individual entrepreneurs is limited to 30.04. the year following the reporting period. Organizations submit declarations no later than March 31. As noted above, it is sufficient to provide such reporting once a year. Every quarter, when using the simplified tax system, advance payments must be calculated and paid in accordance with the norms of current legislation.
- If reporting documentation (declaration) is not submitted on time, penalties will be applied. Their amount depends on the fact of tax payment. If this was done, then the amount is relatively small; currently the fixed amount is 1 thousand rubles. In case of non-payment of tax, you will have to pay 5% of it. This fine is charged for each month (full or not), so you should not delay fulfilling your obligations. The total amount of sanctions must be at least 1 thousand rubles, but not more than 30% of the tax amount for the reporting period.
- The declaration is submitted to the territorial inspectorate at the place of residence by individual entrepreneurs. Organizations' territorial affiliation is determined by the legal address of their head office.
- The KND 1152017 form can be completed and submitted digitally. To use it, turn to specialized operators or use the Internet services of the federal tax authorities of the Russian Federation.
- If filling out paper forms is used, then the declaration can be submitted to the inspection not only personally, but also through a representative. Two copies are prepared. One is returned with official marks confirming the date the documents were received.
Let us note the features that will help you avoid making mistakes when filing a declaration:
- If the document is drawn up on paper and is sent by mail, you must use the type of mail that provides an official inventory of the contents. Please note that in this case, the date of filing the declaration is considered to be the date indicated on the postal receipt.
- When documents are transferred through a representative, the organization only needs to issue a standard power of attorney for a specific person. It is certified with the seal of the enterprise and the signature of the manager. An individual entrepreneur must notarize the authority of a representative.
Some rules of territorial tax inspectorates are not correct enough. Thus, in the “tax code” there are no rules obliging the file with the declaration to be transferred on electronic media, or to print data in the form of a bar code. However, in order to avoid delays in submitting documents and other misunderstandings, you should clarify the existence of such additional requirements.
Correct filling
- When using the simplified taxation system, the declaration does not indicate penalties or fines in any way. Record the actual values of the insurance amounts that were transferred to the appropriate accounts. Advance payments include settlement payments that actually need to be paid.
- There are separate sections of the declaration for different taxation schemes:
- simplified tax system (6% and 15%) – 1, 2;
- “Revenue” - 1.1, 2.1.1, 3;
- “Income minus expenses” - 1.2, 2.2,3.
- Despite the established sequence of document blocks, it is better to start entering data first in the second section. Then you can return to filling out the first one.
- The third section of the declaration is important for those payers of the simplified tax system who officially received material assets or used services that were provided as part of charitable activities.
- When filling out, monetary values are indicated in the entire form. Rounding is performed according to standard arithmetic rules. When the result is zero, or there is no information to enter into the form, the cells are not left empty. Dash marks are written in them.
- The graphs are filled in from left to right, starting from the first element. If there are empty cells left, put dashes.
- The pages of the declaration are numbered. Please note that you only need to fill out and submit to the inspection the sheets filled with the required data.
- During the final check, the coincidence and compliance of dates, signatures, seals, and basic data entered in the title page section is clarified.
- To connect sheets, it is not recommended to use staplers and other devices that damage the paper. Regular paper clips are quite suitable for this.
There are exceptions and additions to the general rules. So, for example, if trading fees were paid during the reporting period, then they will need to be indicated in section 2.1.2 of the declaration (using the “Income” scheme). The nuances of filling are discussed in detail in the following examples.
Peculiarities of filing a declaration under the simplified tax system “Income”
The following description is compiled in the order of the individual sections of the declaration. When studying it, it is recommended to use the sample with the KND form 1152017. Only the fields that may raise additional questions when filling them out are considered in detail. Simple points are not accompanied by comments. For example, in the lines “taxpayer” the individual entrepreneur writes down the last name, first name, patronymic, and the organization writes its name indicating the form (LLC).
Front page:
- Immediately after the barcode there are cells where the TIN is entered. The data for these fields is taken from the official certificate, which is issued by the tax authority after completion of the registration process. Since organizations have shorter coding than individual entrepreneurs (10 rather than 12 digits, respectively), dashes are written in empty cells.
- The next field, “Checkpoint,” is intended to be filled out by organizations.
- Enter the numbers in the “Adjustment number”, not forgetting to fill in the free cells with dashes:
- 0 – when submitting a document for the first time;
- 1 – if adjustments are made in the document once;
- 2 or more – if this is the second or subsequent correction.
- In the “Tax period” section, indicate one of the following special digital codes:
- 34 – normal mode, when documentation is submitted to the inspectorate at the end of the reporting period;
- 50 – closure of an individual entrepreneur, liquidation, or reorganization of an LLC;
- 95 – the declaration is submitted to the inspectorate, as it is supposed to be a transition to a different tax system;
- 96 – completion of economic activities using the simplified tax system.
- The “Reporting year” includes the period for which the data is provided. So, when filling out and submitting the declaration to the inspection in 2018, “2017” is written there.
- In the next column, “Submitted to the tax authority (code),” indicate the digital designation of a specific inspection. This data is available on the official website of the Federal Tax Service. They are also written down in the notification, which officially confirms the registration of an individual entrepreneur or organization.
- In the position “At location (accounting) (code)” write the following numbers:
- 120 – coding of an individual entrepreneur;
- 210 – organizations.
- The OKVED Code indicates the designation of only one of the registered types of activity. A complete list of them is in the Unified State Register extract (legal entity or individual entrepreneur, respectively).
- If the declaration is submitted during liquidation, or in the process of reorganization of a legal entity, then the necessary marks are made in the fields.
- Since the declarations considered here are compiled on three pages, “3” is written in the corresponding field. Make the necessary notes about the quantity of materials in the applications. This could be, for example, a notarized power of attorney that the individual entrepreneur issued to his representative.
- The next block records information about who submits the reporting documentation. If this is done by an individual entrepreneur himself, it is enough to sign at the bottom of the page and put the date.
- If he did not use hired labor during the reporting period and personally carried out commercial activities, the number “2” is entered in line 102.
- Income is recorded in lines 110–113 using the cumulative total method. So, if you fill out line 111 (half-year), then indicate the total amount of all income received in the first and second quarter.
- The rate that was used to calculate the tax did not change during the year, so the following cells indicate the same value: “6.0”%.
- Next are records of tax payments made in advance (quarterly).
- The next block is insurance payments made during the reporting period. This includes those payments to employees that can be accepted for tax deductions based on the provisions of Art. 346. 21 Tax Code of the Russian Federation. The technology of accrual of amounts on an accrual basis is also used.
At this stage of filling out the declaration, you can check. If an individual entrepreneur made payments to individuals during the reporting period, then he does not have the right to reduce the amount of taxes (advance payments) when using a simplified scheme by more than 50%. When such actions were performed, full deductions are allowed. However, in both cases they cannot exceed 100%. It is not difficult to find out whether these blocks are filled in correctly. To do this, you need to sequentially check lines 140 and 130/2, 141 and 131/2, 142 and 132/2, 143 and 133/2. The values in the first cells should not exceed the numbers indicated in the second. In our example, they are equal: in 140 - “6000” and in 130/2 the same value is indicated, “6000”.
Since the entrepreneur paid trading fees, he will need to fill out block 2.1.2. in the declaration. Please note that the first part of it almost completely repeats the sheet of section 2.1.1, which is discussed in detail above. However, one must understand that automatic actions in this case are unacceptable. Lines 110 to 113 indicate income that is received only from certain activities. The rules for payment of the fees mentioned above apply to it. If the individual entrepreneur was engaged only in trading during the reporting period, then he has the right to simply duplicate the information from section 2.1.1. As in the previous case, the amounts of income received are also indicated here using the cumulative total method.
Similarly, blocks with advance payments and insurance premiums are filled in, which will be taken into account further when deducting taxes. Checking the correctness of filling is carried out using the technology mentioned above. Compare the values in lines 140 and 130/2, 141 and 131/2, 142 and 132/2, 143 and 133/2.
If no errors are identified, you can proceed to filling out the next sheet in section 2.1.2. There, in lines 150 to 153, trade fees paid quarterly for the reporting period are recorded (on an accrual basis). In the next block (from 160 to 163) enter the amount of deductions made on the basis of trading fees. In our example there are none. But if there are values, the following conditions are checked:
- If the value of line 140 is subtracted from 130 of this section, the total must be less than the number indicated in 150, and the value in 160 must be less than or equal to it.
- A number from 150 is entered here if the total is 130-140 more than it. At the same time, it is checked that the data in the cell is less than or equal to the result obtained after subtraction.
The check is carried out in relation to all lines from 160 to 163. To make it easier for the taxpayer, notes with detailed instructions are placed in the declaration itself before the relevant paragraphs.
Now you can start filling out the previous sheet of the declaration. The following are the features of individual points of section 1.1. They are taken into account when using the simplified taxation scheme “Income”:
- Of the positions with OKTMO codes, only 010 must be filled in. Dashes can be entered in 030, 060, 090 if there have been no changes in the place of residence (IP) or legal address of the organization. Remember that there should be no empty cells in the declaration. Dashes are written in such places.
- Lines 050, 080, 110 indicate data from the previous paragraphs. If the value is negative, enter dashes.
The advance payment is entered on line 20. It’s easier for entrepreneurs who don’t pay trading fees. They can subtract the value of page 140 from 130. When payments for trading activities are made, use the formula: 130 (r-l 2.1.1)-140 (r-l 2.1.1)-160 (r-l 2.1.2). If the total is not zero, it is entered here. The following table shows calculation algorithms for other positions in section 1.1 (the numbers in the “Formula” columns indicate the values in the corresponding rows):
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Line number |
Calculation formula for the situation where trading fees are not paid | The formula that is used to correctly fill out the declaration when paying trade fees | |
| 040 | 130-141-020 | 131 (r-l 2.1.1)-141 (r-l 2.1.1)-161 (r-l 2.1.2)- 020 | |
| 070 | 132-142-020-040+050 | 132 (r-l 2.1.1)-142 (r-l 2.1.1)-162 (r-l 2.1.2)-020-040+050 | |
| 100 | 133-143-020-040+050-070+080 | 133 (r-l 2.1.1)-143 (r-l 2.1.1)-163 (r-l 2.1.2)-020-040+050-070+080 |
A non-zero result is entered into the line. If the result is a negative value, it is indicated without the “minus” on page 110, and in this page they are given dashes. |
Filling out a declaration under the simplified tax system “Income minus expenses”
The general requirements for the title page are no different from those that were studied in the previous part of the article, so let’s move straight to entering the data in section 2.2:
- First, using the cumulative total method, you need to enter sequentially in lines 210 -213 the income received as a result of economic activities for the reporting period.
- Using the same technology, expenses are recorded on pages 220 to 223.
- On page 230, indicate the amount of loss if it was in the reporting documents of previous periods. It can be used in the future to reduce tax payments. But it should be remembered that the income noted in this declaration must be greater than the expenses (total values are taken into account).
- Lines 240 to 243 are intended for entering the tax base. These values are calculated using a simple formula: “income minus expenses.” Of course, they take the numbers from the corresponding articles, 210-220, 211-221 and so on. If any of the actions gives a negative result, then dashes are placed in this line, and the result without the minus sign is transferred to pages from 250 to 253.
- In positions 260-263 indicate the tax rate. In our case, it is 15%. If in doubt, this rule must be clarified. The fact is that, in accordance with current legislation, regional constituent entities of Russia have the right to establish such a tax within the range of 5–15%.
- To fill out the following positions (pages from 270 to 273), use the formula: data from line 240 x data from line 260/100. The total value will be equal to the tax amount for the corresponding quarter. It is used to determine advance payments.
- In the 280th line indicate the value of the calculations using the formula: data from line 213 x 1/100 = minimum (1%) tax. This position is filled in in any case, even when there are no obligations for these payments to the state.
After completing section 2.2, move on to 1.2. It provides data that will allow you to calculate tax payments (total and advance) using the simplified tax system “Income minus expenses”.
First, we note the features that must be taken into account when filling out lines with OKTMO codes. Of all these positions, the data must be entered in position 010. If there have been no changes in the place of residence of the individual entrepreneur, and the organization has retained its previous legal address, then it is permissible to put dashes in lines 030, 060, 090. As in other declaration blocks, you cannot leave empty cells here either. Some encodings of this type can be eight characters long. In this case, the free three positions in the line are filled with dashes.
From line 270, data is taken on the amount of calculated taxes for the first quarter of the reporting period. They are listed on page 020 of section 1.2.
Lines 050, 080, 110 indicate data from the previous paragraphs, 040, 070 and 100, respectively. If the value is negative, enter dashes.
The following table shows calculation algorithms for other positions in this section 1.2. To simplify the understanding of the work scheme, only the numbers in the “Formula” column are used. They represent the data in the corresponding lines:
|
Line number |
Formulas | What to do if you get different results |
| 040 | 271-020 | A non-zero result is entered into the line. If the result is a negative value, it is indicated without the “minus” on page 050, and in this page they are given dashes. |
| 070 | 272-020-040+050 | A non-zero result is entered into the line. If a negative value is obtained, it is indicated without the “minus” on page 080, and in this page they are given dashes. |
| 100 | 273-020-040+050-070+080 | A non-zero result is entered into the line. If the result is a negative value, it is indicated without the “minus” on page 110, and in this page they are given dashes. |
| 120 | 280-020-040+050-070+080 |
This position is calculated when the number on page 280 is greater than on page 273. A non-zero result is entered in the line. If the result is a negative value, it is indicated without the “minus” on page 110, and in this page they are given dashes. The latter option means that a situation has arisen that allows advance payments to be deducted when determining the actual amount of tax (minimum). To implement such a decision, you will need to make an application to the territorial tax office. It will need to be supplemented with written confirmation of the fact of payments made. |
More information
When using a simplified taxation scheme, it is necessary to submit even “zero” declarations. In such situations, fill out the title pages and also enter data in the following lines: 010; 030; 060; 090. To comply with the rules established by the legislation of the Russian Federation, the instructions discussed above are used. The differences for different simplified taxation schemes are noted below:
- “Income” – fill out page 102, which is on the sheet in section 2.1.1.
- “Income minus expenses” - record data on pages 260 to 263 inclusive (section 2.2).
In the new version of the declaration, which has been in force since 2015, section No. 3 has appeared. Reference data is entered into it. If the taxpayer did not receive targeted funding during the reporting period, did not use services, goods and work as part of charity, then he does not need to fill out this block.
Forms and samples
Form form according to KND 1152017.
Sample filling for the simplified tax system “Income”.
Sample filling for the simplified tax system “Income minus expenses”.
- Where can I download the current USN tax return form (according to KND form 1152017)?
- Tax return filing deadlines
- An example of filling out the KND form 1152017
- What programs and services will help you fill out the declaration?
It is not difficult to prepare a tax return for an individual entrepreneur using the simplified tax system - you can use the free official program from the Federal Tax Service of the Russian Federation "Taxpayer Legal Entity", the paid program "1C: Entrepreneur", or order filling out the declaration from a specialized accounting company.
If you want to fill out the declaration manually, download the current form according to the KND 1152017 form in PDF format.
Example of filling out a tax return
The example shows a declaration for an individual entrepreneur without employees on a simplified taxation system with a tax rate of 6% (income) who does not pay trade fees, who did not change the place of registration (registration) during the reporting year. If you need other filling options, you can also use the most detailed official instructions.
When filling with a ballpoint pen, you can only use black, purple or blue ink. When printing on a printer, you need to use the Courier New font with a height of 16-18 points. You can only print on one side of the page (double-sided printing is not allowed). Filling is done only in capital letters.
For this example, you need to fill out three pages of the declaration:
- Front page
- Section 1.1
- Section 2.1.1
First page (Title page)(see example of filling)
- Fill in your TIN
- Correction number - 0 (if you are submitting a declaration, and not corrections to it)
- Tax period code - 34 (this means that the declaration is submitted for the year)
- Reporting year - the year for which you are reporting
- Tax authority code - the four-digit code of your tax office (can be found in the notice of registration of an individual with the tax authority, which was given to you when registering an individual entrepreneur with the tax office, or)
- Code by location - code 120 means at the place of registration of the individual entrepreneur
- Fill in your full name
- Code of the type of economic activity according to the OKVED classifier - write your main OKVED code (you can find it in the extract from the Unified State Register of Individual Entrepreneurs, which you received when registering an individual entrepreneur with the tax office)
- It is necessary to indicate the code according to the new OKVED (OK 029-2014 (NACE Rev. 2)). The tax office automatically converted the old codes to new ones. If you do not know your new OKVED codes, you can find them out using the service (electronic statement about yourself).
- Write your contact phone number
- Write how many pages there are in your tax return according to the simplified tax system (usually there are 3)
- If you submit the return yourself (and not with the help of a representative), put 1 in the taxpayer/taxpayer representative field
Second page (Section 1.1)(see example of filling)
- Write your TIN
- Enter the page number
- In line 010, enter your OKTMO code. If it has not changed during the reporting period, it is enough to indicate it only in line 010. You can find out the OKTMO code in the notification from Rosstat, which was given to you when registering an individual entrepreneur (if it has not changed since then) either in the FIAS system, or using official Rosstat.
- In lines 020, 040, 070, 100 you need to insert the values calculated using the appropriate formulas. To calculate them, you must first fill out the third page of the declaration. Return to this point after completing the third page.
- After filling out the third page, count the line 020 : line 130 minus line 140. Line 040 is equal to: line 131 minus line 141 minus line 020. Line 070 is equal to: line 132 minus line 142 minus line 020 minus line 040. And finally, line 100 is equal to: line 133 minus line 143 minus line 020 minus line 040 minus line 070. These calculations are given only for this specific example, the exact calculation formulas are indicated directly in the declaration form under the corresponding lines.
Third page (Section 2.1.1)(see example of filling)
- Write your TIN
- Enter the page number
- Indicate the taxpayer's characteristics (if you do not make payments to individuals - 2)
- In lines 110, 111, 112, 113, indicate your income cumulative total. You must indicate the amounts specifically for the first quarter, half a year, nine months and a year, i.e. in line 110 - income for the first quarter, in line 111 - the amount of income for the first and second quarters, in line 112 - the amount for the first, second and third quarters, in line 113 - the amount for the first, second, third and fourth quarters.
- In lines 120-123 - the simplified tax system "income" tax rate in force in your region (usually 6%).
- In lines 130, 131, 132, 133, you need to write the corresponding amounts of calculated tax. For example, line 130 will be equal to: line 110 multiplied by line 120 and divided by 100 (i.e., take, for example, 6% of income for the first quarter).
- In lines 140, 141, 142, 143 - you need to write cumulative total corresponding amounts that reduce your tax simplified tax system (insurance premiums that you paid for yourself)
- These amounts are indicated in the quarter in which they were actually paid.
- These are not the amounts of contributions paid themselves, but the amounts of contributions paid reducing Your tax. That is, for example, as indicated directly in the declaration form: line 140 can be less than or equal to line 130 (for the taxpayer attribute = 2 - not making payments to individuals), but cannot be greater than it!
Make sure that the dates and your signature are included wherever required, and before submitting, show the tax return to your tax inspector so that he can check it. Don't forget to stamp it (if you use it).
How to submit a tax return to the simplified tax system?
A tax return can be submitted:
- personally;
- by mail (with a description of the attachment);
- via telecommunication channels (via the Internet).
Individual entrepreneurs must submit a tax return to the tax authority at their place of registration. You will have to pay fines for violating the filing deadlines, so it is better not to delay. When submitting a tax return in person, make two copies - one will remain with the tax office, and the other, with a mark of delivery, will be given to you - it is mandatory save this copy. If an entrepreneur submits a tax return by mail (with a list of attachments), the post office will issue a receipt with a date - this date will be considered the date of filing the return. In the case when an individual entrepreneur simultaneously operates under several taxation systems (for example, simplified tax system + UTII), it is necessary to submit separate declarations for both the simplified tax system and UTII.
Deadlines for submitting a tax return for individual entrepreneurs using the simplified tax system
The tax return for individual entrepreneurs on the simplified taxation system (simplified taxation system) in 2018-2019 is filled out and submitted once a year (i.e. you do not need to fill out and submit a return every quarter) by April 30 of the year following the expired tax period .
An organization that applies a simplified taxation system ceases its activities. IN what's the deadline she needs to introduce latest tax return under a single “simplified” tax? The Russian Ministry of Finance answered this question in a letter dated 03/05/19 No. 03-11-11/14121.
Upon termination of an activity transferred to the simplified tax system, the taxpayer submits a tax return no later than the 25th of the month, following the month in which such activity was ceased. This is stated in paragraph 2.
This rule also applies in the event of liquidation of the organization. Since the loss of the status of a legal entity using the “simplified system” means the simultaneous termination of the simplified tax system. Thus, if the organization was liquidated, for example, in December 2018, then the last tax return under the simplified tax system should have been submitted no later than January 25, 2019.
Deadlines for SUBMISSION OF THE DECLARATION and PAYMENT of the simplified tax system - simplified in 2019
Tax payable at the end of the tax period is paid no later than the deadline established to file a tax return for the corresponding tax period in paragraphs 1 and 2.
1. Deadline for payment and submission of the simplified tax system declaration for individual entrepreneurs
Taxpayers - individual entrepreneurs, at the end of the tax period, submit a tax return to the tax authorities at their place of residence no later than April 30th2. Deadline for payment and submission of the simplified tax system declaration for organizations
Tax returns based on the results of the tax period are submitted by taxpayers-organizations no later than March 31st of the year following the expired tax period.Because according to clause 7, the tax payable upon expiration of the tax period is paid no later than the deadlines established for filing a tax return under the Tax Code.
3. Deadlines for making advance payments under the simplified tax system
According to clause 7, advance tax payments are paid no later than the 25th the first month following the expired reporting period.If there is no movement of funds in bank accounts and at the cash desk of the organization, tax payers under the simplified tax system do not have taxable objects (income) to be reflected in the declaration. In this case the declaration is not submitted, the taxpayer submits, approved by the Order of the Ministry of Finance dated July 10, 2007. No. 62n until January 20, 2012
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New DECLARATION of the simplified tax system 2019 form KND 1152017
Simplified residents will have to report for 2018 - 2019 using a new declaration form under the simplified tax system. The declaration was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. MMV-7-3/99@, which was registered with the Ministry of Justice of Russia on March 25, 2016 No. 41552.
The declaration form takes into account the possibility of applying a zero tax rate for first-time registered entrepreneurs, as well as the possibility of reducing the single tax by the amount of the trade tax.
It is noteworthy that the order does not indicate the reporting period for which it should be applied. As a general rule, the order will come into force 10 days after its official publication. Consequently, organizations for which the deadline for submitting a declaration expires on March 31, 2016, must report using the previously valid form. At the same time, individual entrepreneurs who must submit a declaration for 2015 by May 4 will be faced with the question of which form to report in - “old” or “new”.
Which sections to fill out will now depend on the object of taxation. Sections 1.1 and 2.1 will be completed by those companies that calculate tax based on income. And sections 1.2 and 2.2 are those who have the object “income minus expenses”. This is convenient, and there will be no more confusion with filling out the declaration.
The remaining changes are technical. Cells have appeared on the title page that must be filled out if the company is the legal successor and fills out reports for the reorganized organization. Then the reorganization code must be reflected in the report. What the code may be is specified in the Procedure for filling out the declaration. For example, in case of transformation the code is 1, in case of merger - 2. The TIN and KPP of the reorganized company must be provided on the title page. Instead of fields for OKATO in sections 1.1 and 1.2 of the new declaration, there are now fields in force since 2014.
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MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
FEDERAL TAX SERVICE
ON APPROVAL OF THE TAX RETURN FORM FOR THE TAX PAYED IN CONNECTION WITH THE APPLICATION OF THE SIMPLIFIED TAX SYSTEM, THE PROCEDURE FOR ITS COMPLETION, AS WELL AS THE FORMAT FOR SUBMISSION OF THE TAX RETURN FOR THE TAX PAYED IN CONNECTION WITH THE APPLICATION OF THE UP GROWTH SYSTEM OF TAXATION, IN ELECTRONIC FORM
Based on “Article 80” of Part One of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2016, No. 1, Art. 6), in order to implement the provisions of “Chapter 26.2” “Simplified Taxation System” Part two of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, No. 32, Art. 330; 2002, No. 30, Art. 3021; 2016, No. 1, Art. 18) I order:
1. Approve:
"form" of a tax return for tax paid in connection with the application of the simplified taxation system, in accordance with Appendix No. 1 to this order;
“format” for submitting a tax return for tax paid in connection with the application of the simplified taxation system in electronic form in accordance with Appendix No. 2 to this order;
"procedure" for filling out a tax return for tax paid in connection with the application of the simplified taxation system, in accordance with Appendix No. 3 to this order.
2. The “order” of the Federal Tax Service dated July 4, 2014 N ММВ-7-3/352@ “On approval of the tax return form for the tax paid in connection with the use of the simplified taxation system, the procedure for filling it out, as well as the presentation format” shall be declared invalid tax return for tax paid in connection with the application of the simplified taxation system in electronic form" (registered by the Ministry of Justice of the Russian Federation on November 12, 2014, registration number 34673).
3. The heads (acting heads) of the departments of the Federal Tax Service for the constituent entities of the Russian Federation should bring this order to the attention of lower tax authorities and ensure its application.
4. Entrust control over the implementation of this order to the deputy head of the Federal Tax Service, who coordinates methodological support for the work of tax authorities on tax issues when applying special tax regimes.
Supervisor
Federal Tax Service
M.V.MISHUSTIN
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Download for free the declaration under the simplified tax system 2018 - 2019 form KND 1152017 and the procedure for filling it out
Note:
- Download for free the simplified tax system declaration 2013-2015
- Download for free the simplified tax system declaration until 2013