How should a tax return under the simplified tax system for 2020 be completed? in Excel, see a sample and examples of filling out a declaration for individual entrepreneurs and organizations, and familiarize yourself with the filling procedure, including zero, in this material. Coronavirus has amended the deadlines for filing returns. New deadlines are in this article.
“Pay taxes and live in peace” is not only a common expression, but also a necessary (although not always sufficient) condition for the long-term and fruitful functioning of an organization and an individual entrepreneur. The introduction of a simplified taxation regime has made it possible for many business entities to work under the simplified taxation system (STS). This is due to the fact that reporting under the simplified tax system is significantly simplified: there are fewer taxes, the costs of preparing and processing various reports are significantly reduced, time is saved, the risks of imposing penalties by fiscal authorities are reduced and, ultimately, this saves money and nerves.
STS reporting for 2021
A tax return under the simplified tax system for 2021 must be submitted to the tax authorities by all organizations and individual entrepreneurs who applied the simplified tax system in 2021. The form of the declaration, the procedure for filling it out and the electronic format are established in order No. ММВ-7-3 / [email protected] dated February 26, 2016 of the Federal Tax Service (form according to KND 1152017). Since then, the form and procedure for filling out have not changed, so reporting must be provided in accordance with this order.
You can download this report form for free on this page.
It is important to know how to fill out the declaration correctly. Including taking into account all the latest changes in legislation. The simplified tax system provides for 2 types of taxation, one of which you had to choose:
- simplified tax system “income” at a rate of 6%
- Simplified tax system “income minus expenses” at a rate of 15%
ATTENTION : We pay special attention to the fact that the form provided is used both for organizations and individual entrepreneurs. Both with the “income” object and with the “income minus expenses” object. Depending on the selected system, different sections of the form are filled out.
If the “Income” mode is selected, then fill in:
- Title page
- Section 1.1
- Section 2.1.1.
If the “Income reduced by the amount of expenses” mode is selected, then fill in:
- Title page
- Section 1.2
- Section 2.2
Regardless of the chosen mode, Payers of the Trade Fee fill out Section 2.1.2, and individual entrepreneurs or legal entities receiving targeted financing also fill out Section 3.
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.
In section 2.1.1 (calculation of tax according to the simplified tax system “income”), in the field for indicating the tax rate, the taxpayer himself indicates the tax rate, and separately for each reporting period. This is due to the right of constituent entities of the Russian Federation to reduce tax rates.
Section 2.1.2 is intended to calculate the amount of the trade fee that reduces the tax under the simplified tax system “income”. It is taken into account in section 1.1, where the amount of tax (advance payment) to be paid (reduced) is indicated.
See Sample of filling out the simplified tax system “income” declaration for 2021
See Sample of filling out the simplified tax system declaration for 2021 “income minus expenses”
Penalties for late or failure to submit forms
If a citizen does not submit a declaration or is late in submitting it, then the amount of the fine may be 5% of the accrued tax amount, but not more than 30% of the same amount. However, there is a minimum fine threshold of 1000 rubles. If the procedure for calculating and submitting a declaration is ignored, the fine will be 200 rubles; it is also possible to impose an administrative penalty in the amount of 300-500 rubles on the official.
Thus, regardless of the amount, the minimum fine is 1000 rubles.
Zero reporting according to the simplified tax system
The provisions of the legislative acts of the Russian Federation determine the obligation of each business entity (organization or individual entrepreneur) to submit reports to the tax authorities even if there is no activity. In this case, the so-called “zero” reporting is submitted.
Basic rules when filling out the declaration.
When filling out a declaration under the simplified tax system, you need to pay attention to the following points:
A declaration under the simplified tax system can be filled out on a computer using special accounting programs, services or excel, as well as by hand on a paper form with a black pen. Each sheet that makes up the document must have its own serial number. All numerical information that is recorded in the declaration must be indicated in whole rubles, with kopecks rounded according to the rules of mathematics. If some lines on the sheet are not filled in, or the data that needs to be written in the column is zero, then a “-” sign is placed in it. When entering information, you need to remember that you need to write down the data in the columns containing the amounts of tax advances. It must be remembered that the amounts indicated here are not those that were actually paid, but those received on the basis of calculations for a certain period. In this case, it is best to first completely enter the information into the sheets of section 2, and then return to section 1. Each sheet should be signed by the responsible person and the date of completion. After the report is completely generated, its sheets can be fastened with a simple paper clip. The use of a stapler is not recommended.
Declaration of individual entrepreneurs on the simplified tax system for 2021
A large number of domestic individual entrepreneurs have switched to using or are already using a simplified taxation system. This is due to the advantages that the system offers: a minimum number of taxes, a small number of reports, and simple calculations of tax amounts to be paid. The use of the mentioned system obliges individual entrepreneurs to submit reports to the simplified tax system for 2021.
In accordance with current legislation, an individual entrepreneur must submit only one declaration per year, regardless of the chosen object of taxation: either income or income minus expenses. We emphasize that despite the need to pay quarterly advance payments, the individual entrepreneur simplified taxation system declaration for 2021 is submitted once.
In cases where an entrepreneur uses the labor of employees, he must submit tax returns in form 2-NDFL and 6-NDFL for all employees to whom he paid wages and withheld income tax. An entrepreneur does not have to file a 2-NDFL declaration for himself, since he is exempt from paying personal income tax. The individual entrepreneur does not provide any other reporting except in cases where the entrepreneur must pay any special taxes, for example, excise taxes.
Deadlines for submitting individual entrepreneur reports to the simplified tax system
The deadlines for submitting reports to the simplified tax system are the same for all individual entrepreneurs, regardless of the type of activity, as well as the number of employees or the object of taxation. The Tax Code has determined the deadline for submitting reports until April 30 of the year following the reporting year. The deadline for submitting information on the average number of employees is until January 20, the deadline for filing tax returns for employee income tax is until April 1.
Due to the coronavirus, there is no postponement of the deadline for filing a declaration under the simplified tax system.
The date of submission of the Declaration to the tax authority is considered:
- the date of receipt of the declaration by the tax authority if it is submitted personally or through a representative;
- date of sending the declaration by mail with a list of attachments;
- date of dispatch via telecommunication channels, recorded in the confirmation of a specialized telecommunications operator, when transmitted via telecommunication channels.
It is allowed to fill out the declaration either typewritten or handwritten using blue or black ink, but correcting errors using correction tools is not allowed. It is possible to print out the declaration on a printer.
Taxpayers using the simplified tax system who have chosen income as the object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by:
- the amount of insurance contributions for compulsory pension insurance;
- compulsory social insurance in case of temporary disability and in connection with maternity;
- compulsory health insurance;
- compulsory social insurance against accidents at work and occupational diseases, which were paid in a given tax period.
Two deductions in one declaration
Is it possible to submit one declaration simultaneously for two deductions: property and social?
Yes, you can. There is a separate sheet to reflect each deduction. First of all, you will be returned the social deduction, and then the property one, but in total no more than the amount of tax withheld from your wages.
Since the amount of the property deduction is greater than income, the underused portion will be transferred to the next year. But the law does not provide for the possibility of transferring the balance of unused social tax deductions to the next tax period.
LLC declaration for simplified tax system 2021
The reporting of organizations under this taxation regime is significantly reduced compared to other regimes. The LLC tax return for the simplified tax system for 2021 is submitted only once for the entire year and all tax accounting consists of maintaining a book of income and expenses. Unlike the OSNO regime, organizations are exempt from paying income tax, property tax, VAT and have a number of benefits.
In order to confirm the main type of activity according to the tariffs of insurance premiums for injuries, all organizations must submit a selection of necessary documentation to their FSS department by April 15. A number of FSS branches ask that LLCs using the simplified tax system attach a letter written in free form to the application and confirmation certificate. It should reflect that the organization uses Simplified and calculates income according to the book of income and expenses. Legally, this request is not legal, but its execution eliminates unnecessary questions and simplifies communication with FSS officials.
All organizations using the simplified tax system are required to maintain accounting records. At the same time, Law No. 402-FZ and the Tax Code of the Russian Federation does not require the submission of any interim financial statements to the tax authorities; organizations are required to submit only annual financial statements to the tax authorities no later than three months after the end of the reporting year.
What reports do organizations need to submit under the simplified tax system?
When applying the simplified tax system in 2021, organizations must submit the following documents:
- Tax reporting of companies:
- a tax declaration paid in connection with the application of the simplified tax system is submitted once a year before March 31 of the following year to the tax authority at the place of registration of the taxpayer in the established form on paper or in the established formats in electronic form along with documents that, in accordance with with the Code must be attached to the tax return.
- Form 2-NDFL, which must be submitted once a year before April 1
- Information on the average number of employees of the organization - must be submitted before January 20
- Quarterly reporting to the Pension Fund:
- For personalized accounting - individual information must be submitted quarterly
- Quarterly reporting to the Social Insurance Fund:
- All organizations must submit a report once a quarter in accordance with Form 4-FSS of the Russian Federation
Tax period codes
| Name | Code |
| Calendar year | 34 |
| Last tax period for reorganization (liquidation) | organization | 50 * |
| Last tax period when switching to a different taxation regime | 95 |
| Last tax period upon termination of business activity | 96 ** |
* This code is also used to indicate the last tax period upon termination of activities as an individual entrepreneur;
** This code is also used to designate the last tax period upon termination of business activities for which the taxpayer applied the simplified system.
Codes of the place of submission of the declaration to the tax authority, codes of forms of reorganization (liquidation) of the organization, codes determining the method of submitting the declaration, as well as codes of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing which are required when filling out a tax return can be downloaded here .
Reporting to statistical authorities
Organizations using the simplified tax system, along with others, are required to report to statistical authorities. Most "simplistic" businesses are small or micro-enterprises. Small organizations are those that simultaneously meet the following conditions:
- the share of participation of other legal entities that are not considered small and medium-sized businesses in the authorized capital does not exceed 25%;
- the average number of employees for the previous year does not exceed 100 people;
- the volume of revenue (excluding VAT) for the previous year does not exceed 400 million rubles.
Microenterprises include organizations that:
- the share of participation of other legal entities that are not considered small and medium-sized businesses in the authorized capital does not exceed 25%;
- the average number of employees for the previous year does not exceed 15 people;
- the volume of revenue (excluding VAT) for the previous year does not exceed 60 million rubles.
It is necessary to pay attention to the following: Having received a written request from the territorial statistical bodies, the business entity is obliged to fill out and submit statistical information to them within the established time frame.
At the end of 2021, individual entrepreneurs will have to submit Form No. 1-IP to the territorial bodies of Rosstat. Deadline: no later than March 1, 2021.
Small enterprises are not exempt from statistical reports and submit quarterly form No. PM “Information on the main performance indicators of a small enterprise.”
It is filled out with a cumulative total for the period from the beginning of the year and submitted to the statistics department no later than the 29th day of the month following the reporting quarter.
Microenterprises submit form No. MP (micro) “Information on the main performance indicators of a microenterprise.” All micro-enterprises must report on it, except those engaged in agricultural activities. Form No. MP (micro) is annual.
Small trading enterprises additionally submit a quarterly form No. PM-torg (approved by Rosstat order No. 328 dated July 19, 2011)
Individual entrepreneurs engaged in retail trade submit annual form No. 1-IP (trade) (approved by Rosstat order No. 185 dated May 12, 2010).
Annual statistical reporting for the simplified tax system for 2020 will have to include the annual balance sheet, financial results statement and appendices thereto. The procedure for submitting statistical reporting sets a deadline no later than three months after the end of the reporting period, that is, until March 31, 2021 inclusive .
