Advance payment according to the simplified tax system - calculation and payment deadline (2020-2021)

What is an advance payment

Advance payment is an advance payment of tax, calculated based on the tax base for the reporting period. Advance payments are calculated based on the results of reporting periods, taking into account the amount for the previous reporting period, and pay them on time. The algorithm for calculating advances corresponds to the procedure for calculating tax.

The tax is calculated after the end of the calendar year. During the year, advances are paid - quarterly payments of the corresponding tax. If advances are transferred on time, then at the end of the year they pay the amount of tax from the tax base that arose in the fourth quarter.

It is necessary to correctly calculate and timely pay the advance payment according to the simplified tax system.

Payment schedule and withdrawals

Now that we have calculated all the contributions separately, the picture of the payments being made has become quite clear. Therefore, one can even guess how this system will turn out further for a conditional company. It’s probably worth drawing up a complete payment plan, which would serve as an example for future calculations.

To do this, we turn to the already familiar organization “Bolts and Screws” and taking into account the deadlines specified in paragraph 1 of Art. 287 of the Tax Code of the Russian Federation, we will calculate and draw up a payment schedule for 2021.

• Monthly advance payments for January are equal to 2 thousand additional payments from the previous year and 18 thousand rubles for this month.
• Monthly advance payments for February are equal to only 18 thousand rubles of contributions for this month.
• Monthly advance payments for March are equal to only 18 thousand rubles in contributions.
• Monthly advance payments for April are not accrued, since everything is offset by overpayment.
• Monthly advance payments for May are not accrued, since everything is again offset by overpayment.
• Monthly advance payments for June are not accrued, since everything was again offset by an overpayment.
• Monthly advance payments for July are not calculated at all.
• Monthly advance payments for August are also not calculated.
• Monthly advance payments for September are also not calculated at all.
• Monthly advance payments for October are equal to 12 thousand rubles of quarterly payment and 10 thousand rubles of monthly contributions.
• Monthly advance payments for November amount to only 10 thousand rubles of contributions per month.
• Monthly advance payments for December are also equal to only 10 thousand rubles of contributions per month.

After this list, it is clearly visible that in fact it is more profitable for the taxpayer to pay all contributions based on the results of the already ended quarter, so as not to pay everything in advance. Monthly payments are essentially a real payment in advance for the unexpired month for the use of these funds in circulation to obtain greater benefits.

This is especially felt when at the end of nine months there is a good result, and then a decrease in profits. In such cases, the organization must still ensure timely payment of advance payments, and moreover, calculated for more profitable periods.

Starting a conversation again about the topic of discussion, we can say that the possibility of an organization paying monthly advance payments or replacing them with quarterly payments completely depends on the calculated average amount of revenue received over the past 4 quarters of the reporting year.

How to choose objects of taxation according to the simplified tax system

The algorithm for calculating advance payments differs according to taxation objects. Firstly, the tax base is determined differently, and secondly, when calculating advances from “income”, the calculated amount (the product of the tax base by the tax rate) is reduced by amounts associated with insurance payments. In addition, different tax rates apply for each taxable object.

Table: how tax calculation algorithms differ

The above differences affect the choice of taxation object.

To clearly explain how to choose the optimal tax system for yourself, let’s look at a specific example. LLC "Evening" is engaged in the construction of domestic buildings. Income for 9 months reached 512,140 rubles, expenses - 421,287 rubles, of which insurance payments - 5,389 rubles. The company decided to switch to the simplified tax system. In the region where Vecher LLC is registered, the rate for taxation objects “income” is 6%, for taxation objects “income minus expenses” is 15%. To select the object of taxation, two calculations were made, which are shown in the table.

Table: how to calculate the efficiency of the tax system

If the production of Vecher LLC is stable using the simplified tax system, it is more profitable to calculate the tax according to the simplified tax system at 15% on income reduced by the amount of expenses, because in this case the tax amount will be less.

However, this is not always the case. To clearly illustrate this statement, consider another example. LLC "Zakat", registered in the same region, assembles water taps. For 9 months, it received 516,840 rubles in income with expenses of 381,562 rubles, of which insurance payments were 5,278 rubles. The table shows how the advance amounts for 9 months differ for different tax objects.

Table: how to calculate the amount of tax under different simplified tax systems

LLC "Zakat" while maintaining the pace of production and level of profitability, it is more profitable to calculate the tax according to the simplified tax system of 6% on income.

Proper calculation of advance payments allows you to choose a taxable object with a lower tax payment.

What to do with subsidies

In the general case, simplified subsidies, including “income” ones, are taken into account in income in the amount of the balance that has not been used for two years (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

But federal subsidies to companies and individual entrepreneurs affected by coronavirus included in the SME register are taken into account in a special manner (Federal Law No. 121-FZ of April 22, 2021).

Firstly, their amounts are not included in income (clause 60, clause 1, article 251 of the Tax Code of the Russian Federation).

Secondly, expenses incurred through these subsidies are not taken into account (new clause 48.26 of Article 270 of the Tax Code of the Russian Federation, clause 2 of Article 346.16 of the Tax Code of the Russian Federation).

“Income-expenditure” simplifications should take these expenses into account as part of expenses not taken into account when calculating the single tax.

When should tax be paid?

In accordance with paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, advance payments to the simplified tax system are paid until the 25th day of the next month inclusive:

• for the first quarter - in April;
• for the six months - in July;
• for 9 months - in October.

Sometimes the deadlines for paying advances are postponed. This happens when deadlines end on non-working days (weekends, holidays).

• in 2015, the payment deadline for the first quarter was moved to April 27, because April 25 fell on a Saturday;
• for the first half of 2015, the advance was paid until July 27 - the 25th was a Saturday;
• prepayment for 9 months of 2015 was transferred until October 26 - October 25 was a Sunday.

The rule for postponing deadlines is established by clause 7 of article 6.1 of the Tax Code of the Russian Federation.

General rules for calculating advance payments according to the simplified tax system

The obligation of taxpayers to transfer advances on “simplified” tax is provided for in Art. 346.21 Tax Code of the Russian Federation. As mentioned above, advances are calculated quarterly. They are calculated on the same principles as the full tax amount for the period, i.e. based on the established tax base and rates.

It must be remembered that each time you need to determine the base and calculate the tax for the “last” reporting quarter, and on an accrual basis. For example, for a report as of 06/30/18, you need to use data for January – June 2021. Then, in order to correctly determine the amount to be transferred to the budget, you should subtract previously paid amounts from the calculated advance amount.

When switching to the simplified tax system, the taxpayer has the right to choose one of two objects of taxation: “Income” or “Income minus expenses”. The calculation of advances for each of these options has its own characteristics, which will be discussed in the following sections.

How to calculate tax on different taxable objects

To determine which taxation system to choose (6% or 15%), it is necessary to compare the nuances of calculating advance payments for each type of taxable item.

Table: algorithms for calculating advance payments

How to pay an advance using the simplified tax system “Income”

Impulse LLC pays a single tax on income. In the first quarter of 2017, income amounted to 300,107 rubles, insurance payments - 10,211 rubles, tax rate - 6%. Advance is the product of the tax base and rate. In this case, it is equal to 18,006 rubles. (300 107 * 6%).

The advance amount is not reduced by more than 50%, in this example - 9,003 rubles. (18,006 * 50%). Therefore, the advance amount for the first quarter is equal to 9,003 rubles. (18,006 – 9,003), therefore Impulse LLC will pay only 9,003 rubles to the budget until April 25, 2021.

How to calculate tax for half a year? Let’s assume that Impulse LLC received 590,326 rubles in 6 months. income, insurance payments for the six months amounted to 16,015 rubles. The amount of the advance payment for the six months was 35,420 rubles. (590,326 * 6%).

The maximum amount for reducing the advance payment for insurance payments for the half-year is 17,710 rubles. (35,420 * 50%). The amount of the advance for the six months after the reduction is 19,405 rubles. (35,420 – 16,015). You need to pay 10,402 rubles to the budget by July 25. (19,405 – 9,003).

Payment of advances under the simplified tax system “Income minus expenses”

Individual Entrepreneur Someone applies the simplified tax system and calculates tax on income minus expenses at a rate of 15 percent, and pays a trade fee. During the first quarter, 86,527 rubles were received. income, at 65,764 rubles. expenses, the amount of trade fee is 1,000 rubles. The advance payment is 3,114 rubles. ((86,527 – 65,764) * 15%). After reducing the amount of the trading fee, the amount of the advance decreased to 2,114 rubles. (3,114 – 1,000).

An accountant of a small enterprise should know how to calculate an advance payment according to the simplified tax system

What tax do they pay on the simplified tax system?

Under a simplified taxation system, entrepreneurs pay only one tax, which is called a single tax. The single tax is calculated very simply:

• 6% of income received (on the simplified tax system Income);
• from 5% to 15% of the difference between income and proven costs (using the simplified tax system Income minus expenses).

But individual entrepreneurs do not pay VAT, personal income tax and property tax. True, there is an exception to this rule, so some entrepreneurs pay:

• VAT when importing goods into the territory of the Russian Federation;
• Property tax, if the real estate belongs to commercial, household and administrative and business facilities included in the list established by municipalities.

Where to pay tax and how to process payments in 2021

Advance payments are made in 2021 at the place of registration of the parent organization and the place of residence of the individual entrepreneur. The tax is paid in cash and non-cash.

The tax payment is made by payment order, which contains details indicating the date of payment, the payer and recipient of the payment, the amount and purpose. Payment orders for the payment of an advance payment under the simplified tax system are formed in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and taking into account the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

A sample payment order for advance payment is presented below.

Payment order for advance payment of the single tax paid in connection with the application of the simplified tax system with the object of taxation: income for the 1st quarter of 2021

The payment order does not indicate the entire amount of the advance for the reporting period, but for the last quarter of the reporting period. For example, if an advance payment of 5 thousand rubles was accrued for six months, and 8 thousand rubles for 9 months, then the payment order will indicate the amount of 3 thousand rubles.

Based on clause 2 of Article 56 of the Budget Code of the Russian Federation, advance payments collected on the simplified tax system in 2021 are subject to credit to the budgets of the constituent entities of the Russian Federation at the rate of 100%.

Table: BCC for advance payments in 2021

In 2021, the list of codes does not include a separate BCC for transferring the minimum tax. Therefore, the payment order should indicate the BCC for income reduced by the amount of expenses.

How are penalties calculated and when should they be paid?

If advance payments are made later than the deadlines established by the legislation on taxes and fees, penalties will be charged on the amount of late advance payments.

Violation of the procedure for calculating and (or) paying advance payments cannot be considered as a basis for holding a person accountable for violating the legislation on taxes and fees.

clause 3 art. 58 Tax Code of the Russian Federation

Within the meaning of Article 75 of the Tax Code of the Russian Federation, penalties are amounts that are paid in case of late tax payment. Penalties are calculated for each calendar day of delay by multiplying the overdue amount by the number of days of delay and by the interest rate of the penalty, which is equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation on the day of delay and are paid in addition to the amount of the tax payment due. According to the instructions of the Bank of Russia dated December 11, 2015 No. 3894-U, the value of the refinancing rate is equal to the value of the key rate.

Procedure for calculating penalties

Akvarel LLC has been applying the simplified tax system since the beginning of 2021. The advance payment for the first quarter in the amount of 25,437 rubles, the payment deadline for which was April 25, was transferred on May 5. Since the payment was made after the due date, you will have to pay a penalty for nine days of delay.

In the period from April 26 to May 1 (6 days) the rate was 9.75%, from May 2 to May 4 (3 days) - 9.25%. The amount of penalties for the first six days of delay, from April 26 to May 1, was 49 rubles 60 kopecks (25,437 * 1 ÷ 300 * 9.75 ÷ 100 * 6), for the next 3 days of delay, from May 2 to 1, - 23 rubles 53 kopecks (25,437 * 1 ÷ 300 * 9.25 ÷ 100 * 3). In total, Akvarel LLC will have to pay 73.13 (49.60 + 23.53) for the late advance payment for the first quarter.

The procedure for calculating average income

In order to completely clarify the whole situation, the only important thing left to consider is how the amount of income is calculated. The calculation uses income from the sale of goods, works and services, as well as property rights available. All unrealized income and expenses are not even taken into account, and revenue is calculated without VAT and excise taxes.

And the average amount of income from all sales for the four quarters of the previous year will be equal to the sum of separately calculated income for each of the consecutive quarters, divided by four.

There are two cases here, depending on whether the regime is exceeded or followed. If the limit of 15 million rubles of profit is exceeded, then from the next quarter the organization is obliged to pay monthly advance payments; if not, then there is no need to do this.

And now to our favorite organization, Bolts and Screws. We will find out whether she is obliged to pay monthly advance payments during the first, second and third quarters of 2021.

• For the first quarter, we take the income received in all quarters of the previous year. This is (8.5 + 9.5 + 10.75 + 11.75 million rubles) = 40.5 million rubles.
• 40.5 million rubles / 4 = 10.125 million rubles, which is less than the threshold of 15 million, which means that in the first quarter our LLC is not required to pay monthly fees. Therefore, if in the last quarter of 2021 profits do not increase beyond the mark of 28.5 million rubles, then the company will spend the next year calmly and continue to pay contributions quarterly.

Now that all aspects of the issue of advance payments have been examined, all that remains is to go over some small but interesting points that have not yet been covered. This way, everyone in need will get answers to their questions.

Do I need to make advance payments for land tax?

Chapter 31 of the Tax Code of the Russian Federation plays a crucial role in this issue, since it determines for municipal legislative bodies the right to establish land tax on the territory of a subject city, town or village, as well as to formulate regulations for its calculation and payment. Therefore, in order to understand whether organizations need to pay land tax in 2021, legal entities and individuals just need to ask the city council.

All rules for taxation and payment of taxes are specified in the provisions of the Tax Code of the Russian Federation, as well as all periods, reporting and amounts. Therefore, the Tax Code will be a good assistant in finding an answer to a question of interest in this area, which will definitely be able to establish clear and clear rules for the taxpayer.

Responsibility for non-payment of advance payments for land tax

For late or complete failure to pay taxes, there are always sanctions in the form of fines, regardless of the area in which this taxation is carried out. Therefore, in land issues there are practically the same rules as elsewhere.

There are official regulations that establish deadlines for payment of land tax and associated advance payments. But if the company is suddenly late with payment, it will be charged a penalty. This late fee is equal to the product of the amount of unpaid tax by the number of days of delay and the refinancing rate.

An organization that is late in delivery may also be legally fined. The fine will be 20% of the total amount of unpaid tax. If suddenly such a fine is imposed illegally, then it can always be challenged in court.

Now that all the aspects of advance payments of interest have been covered, we can say with certainty that after reading this article, anyone will have an idea about this topic. Moreover, it is so complete that it can be safely used and operated in related matters.

Differences in the calculation algorithm for LLC and individual entrepreneur

The procedure for calculating advance payments for individual entrepreneurs and organizations differs by reducing the calculated advance amounts by the amount of insurance premiums when calculating the tax on “income”.

At the same time, all organizations equally reduce the calculated amounts of advance payments: they have the right to a deduction in the amount of no more than 50% of the accrued tax amount.

Individual entrepreneurs reduce the amount of advances in two ways:

• if individual entrepreneurs do not use hired labor, then the entire advance amount is reduced by fixed insurance premiums;
• when individual entrepreneurs attract workers, they reduce advance payments according to the rules provided for the organization.