Declaration of the simplified tax system “income minus expenses” for 2021: form and sample

The declaration was approved by order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated February 26, 2016. Therefore, use the same one as for the 2016 report.

The declaration consists of a title page and six sections. The title page and section 3 are common for both types of simplified tax system, but sections 1 and 2 differ for different taxation objects of the simplified tax system. For the simplified tax system with the object “income”, sections 1.1, 2.1.1 and 2.1.2 are filled in, for the simplified tax system with the object “income minus expenses” - sections 1.2 and 2.2.

Section 3 is presented only to those taxpayers who received targeted financing funds that are not taxed under the simplified tax system. Those. Usually commercial organizations and individual entrepreneurs do not have this section as part of the declaration, so it is not discussed in the article.

All rules for filling out the declaration are set out in the Procedure for filling out the declaration, which can be found on our website in the “Forms” section.

Note! The declaration indicates only the accrued tax amounts, the paid amounts are not indicated.

Deadlines for submitting reports to the simplified tax system “income minus expenses”

Simplified annual declarations must be submitted by:

• No later than March 31 of the year following the reporting year - if the simplifier is a legal entity. In 2021, the deadline for submitting the report for legal entities is 04/01/2019 (postponed from Sunday, March 31).
• No later than April 30 of the year following the reporting year - if the simplifier is an individual entrepreneur. For 2021 - no later than 04/30/2019.

If you have lost the right to use the simplified tax system, then the declaration must be submitted by the 25th day of the month following the quarter in which the loss occurred. If you voluntarily refuse to use the simplified tax system, then you must report by the 25th day of the month following the month in which you submitted the notice of refusal from the simplified tax system to the tax office.

Declaration form for the simplified tax system “income minus expenses”

For 2021, report on the declaration form approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected]

For the simplified tax system “income minus expenses”, the following sections of the declaration are required to be completed:

• title page;
• section 1.2, which records the amounts of advance payments and tax payable/reduced at the end of the year;
• section 2.2, which indicates the amount of income and expenses, the tax base, loss for previous periods, tax rate, and the amount of calculated tax.

Also, a simplifier can fill out section 3 - intended for a report on targeted financing of the taxpayer, if he received assets as part of charity or targeted financing in accordance with the provisions of Art. 251 Tax Code of the Russian Federation.

Declaration of the simplified tax system “income minus expenses” for 2021.

Necessary calculations

Let us recall that for the object of the simplified tax system “Income minus Expenses” the tax rate is 15 percent (clause 2 of Article 346.20 of the Tax Code of the Russian Federation). At this facility it is significantly higher than at simply “Income” (6%).

As a result, to fill out a declaration under the simplified tax system “Income minus Expenses”, companies have to do very little preliminary calculations. In fact, you only need to calculate the tax base. The formula will always be like this:

Where:

• Dnarast. – income on an accrual basis from the beginning of the year;
• Rnarast. – consumption increasing from the beginning of the year.

A complete list of expenses for which a simplifier can reduce his income is given in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. But this is not enough: the law requires that they be economically justified and documented. That is, a complete analogy with corporate income tax expenses.

Keep in mind!

For 2021, the list of expenses that reduce tax on the simplified tax system “Income – Expenses” has been replenished:

• costs of conducting an independent assessment of qualifications for compliance with qualification requirements (subclause 33, clause 1, article 346.16 as amended);
• mandatory contributions from developers to the bankruptcy compensation fund (new subparagraph 38, paragraph 1, article 346.16 of the Tax Code of the Russian Federation).

Also see “STS accounting for expenses for independent assessment of qualifications in 2021.”

The procedure for filling out the simplified taxation system “income minus expenses” declaration

How to fill out the declaration is stated in Appendix 3 to the Order of the Federal Tax Service No. ММВ-7-3/ [email protected]

General rules for filling out the declaration:

• Amounts are indicated in full rubles, rounded according to the rules of mathematics: 50 kopecks or more are rounded to a full ruble.
• The declaration has continuous numbering.
• We do not provide sheets and sections with no indicators.
• If we fill out the declaration by hand, we use black, purple or blue ink. You cannot correct errors with the corrector. If an error is detected, we advise you to completely rewrite the sheet on which the error was made.
• If we fill out the declaration on a computer and then print it out, then double-sided printing is unacceptable. We fasten the declaration sheets only with a paper clip, not with a stapler.
• We fill in the indicators from left to right, starting from the leftmost cell. If we fill out the report using a program for keeping records and submitting reports, then we align the numerical indicators to the right margin of the report.
• Text fields should be filled in capital block letters.
• If the indicator is missing, put a dash in the corresponding line of the declaration. If a line is not completely filled in, then we also put a dash in its unfilled cells.
• On each page of the declaration we indicate our TIN and KPP (for a legal entity) or only the TIN (for an entrepreneur).

In software packages for maintaining records and submitting reports, all these requirements for filling out the declaration are taken into account.

The procedure for filling out Section 1.2 of the simplified tax system declaration “income minus expenses”

Section 1.2 of the simplified tax system declaration for 2021 is filled out as follows:

At the end of Section 1.2 there must be the signature of the person responsible for the accuracy of the data (the same person as on the title page) and the date the section was signed.

The procedure for filling out section 2.2 of the simplified tax system declaration “income minus expenses”

Section 2.2 is completed as follows:

By what amount can the base be reduced under the simplified tax system?

Expenses that can be accepted for reducing the base by the simplified tax system of 15% are given in clause 1 of Art. 346.16 Tax Code of the Russian Federation. These include, among other things, the following main cost items:

• acquisition, repair of OS and intangible assets;
• costs incurred under lease agreements;
• purchase of materials;
• wages and compulsory insurance;
• Bank services;
• input VAT;
• travel expenses;
• accounting and legal services;
• office maintenance (mail, stationery, communications, etc.).

The list is closed, i.e. not listed in paragraph 1 of Art. 346.16 expenses cannot be taken into account when determining the tax payable. The list of expenses for which the base cannot be reduced under the simplified tax system is periodically updated. The Ministry of Finance of the Russian Federation regularly publishes letters in this regard, regarding one or another type of expense, for example:

• advances issued (letter No. 03-11-11/36060 dated May 20, 2019);
• theft of money (No. 03-11-06/2/76035 dated December 19, 2016);
• treatment of workers at resorts and sanatoriums (No. 03-11-11/25285 dated April 30, 2015);
• damage to goods (No. 03-11-06/2/22114 dated 05/12/2014).

Example

Priroda LLC received income in the amount of 12,545,124 rubles in 2021. The amount of tax advances paid was RUB 300,000. Expenses for the year:

• accrued salary and insurance contributions - RUB 4,501,202;
• purchase of materials (suppliers work without VAT) - RUB 3,478,441;
• office maintenance, including rent, communications and postal services – RUB 1,023,001;
• car rental - RUB 540,555;
• write-off of damaged goods - RUB 55,205;
• prepayment for rent of a new office - 85,000 rubles.

Let's determine the amount of expenses to reduce the tax base:

4,501,202 + 3,478,441 + 1,023,001 + 540,555 = 9,543,199 rub.

Expenses for writing off goods and the amount of prepayment cannot be taken into account as part of the expenses for determining the amount of tax.

Let's calculate the tax payable:

(12,545,124 - 9,543,199) x 15% = 450,289 rub.

12,545,124 x 1% = 125,451 rub.

The estimated tax amount is greater than the minimum and must be paid:

450,289 - 300,000 = 150,289 rubles.

Sample of filling out the simplified taxation system declaration “income minus expenses”

To help you understand the procedure for filling out the simplified taxation system “income minus expenses” declaration, we have prepared an example and sample for filling out the report.

Example

LLC "Kadrovik", type of activity - provision of accounting and legal services. The firm's income and expenses are shown in the table below:

Table 1.

Our tax rate under the simplified tax system “income minus expenses” is 15%.

The accountant of Kadrovik LLC will fill out the simplified taxation system declaration for 2021 based on the following data:

Table 2.

Tax payable is calculated as 15% of the difference between income and expenses.

As can be seen from Table 2, the tax on the difference between income and expenses for 2021 is equal to 81,192 rubles. We compare this amount with the minimum tax - 1% of income for 2021.

The income of Kadrovik LLC for 2021 is equal to 1 million 110 thousand rubles. (see table 1). Let's calculate 1% of this amount - 11,100 rubles. Therefore, at the end of the year, you need to pay tax calculated in the general manner, minus the amounts of previously paid advances - 4,173 rubles.

filling out the simplified taxation system “income minus expenses” declaration for 2018.

How to determine the amount to be paid?

The amount of tax payable in the simplified tax system of 15% is determined as the greater of two amounts:

• tax rate x (income – expenses);
• 1% of income (minimum tax).

Example

Bereg LLC, using the simplified tax system of 15% for 2021, received income in the amount of 18,325,985 rubles. Accounted expenses amounted to RUB 16,258,963. During the year, advances were made to the budget in the amount of 180,000 rubles. Let's determine the amount to be paid:

(188,963) x 15% = 310,053 rub. (estimated tax amount)

18,325,985 x 1% = 183,260 rub. (minimum tax)

In this case, the amount of the calculated tax is greater than the minimum, therefore the following must be paid for 2021:

310,053 -180,000 = 130,053 rub.

If the estimated tax amount is less than 1% of income, you will need to pay a minimum tax at the end of the year. Advances transferred during the year can also be counted towards its payment. The declaration for payment will include the amount minus advances.

Example

The income of Mebel LLC for 2021 amounted to RUB 15,450,685. Expenses—RUB 14,902,912. During the period, quarterly advances were paid in the total amount of RUB 75,000.

(152,912) x 15% = 82,166 rubles.

15,450,685 x 1% = 154,507 rubles.

The amount of the minimum tax is greater than the calculated one, so RUB 154,507 must be paid. However, this amount can be reduced due to advance payments already made:

154,507 – 75,000 = 79,507 rubles. (to be paid to the budget).

The minimum tax is paid to the budget even if the organization suffered losses at the end of the year.

The procedure for submitting the simplified taxation system declaration “income minus expenses”

The declaration can be submitted:

• personally;
• through a representative by proxy - please note that inspections require a notarized power of attorney from the representative of the individual entrepreneur;
• by mail - we recommend sending by registered mail with an inventory and receipt of receipt: this way, in a controversial situation, you can confirm to the inspection that you have fulfilled your obligation to submit the report;
• electronically, signing with an electronic signature.

Entrepreneurs submit a report to the inspectorate at their place of registration. Legal entity - to the inspectorate at the location, that is, legal address.

Responsibility for late submission of the simplified taxation system declaration

Penalties for late submission of the report include:

• if the simplified tax was paid - 1 thousand rubles;
• if the simplified tax has not been paid - 5% of the amount of tax payable 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 thousand rubles. (Article 119 of the Tax Code of the Russian Federation).

The fine can be reduced if there are mitigating circumstances (Article 112 of the Tax Code of the Russian Federation and information from the Federal Tax Service). But it will not be possible to completely cancel the fine.

For late submission of a report, a company official—the person responsible for the timely submission of reports to government agencies—may be held liable. Most often, this is the chief accountant or the individual entrepreneur himself (or the director of the company). The official may be given a warning or a fine in the amount of 300 to 500 rubles. (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

If the period of delay in the report exceeds 10 working days, tax authorities have the right to block the company’s current account (Clause 2 of Article 76 of the Tax Code of the Russian Federation).
You can learn more about reporting based on the results of 2021 in the “Employer reporting” section.

Is it necessary to take into account “input” VAT and personal income tax if the simplified tax system is 15%?

LLCs using the simplified tax system do not pay VAT to the budget. However, it is necessary to take into account the VAT charged by suppliers. It is allowed to take into account “input” VAT as part of expenses:

• for fixed assets and intangible assets, in equal shares, if they are paid for and used in business activities (clause 3 of article 346.16, clause 4 of clause 2 of article 346.17 of the Tax Code of the Russian Federation);
• for goods - as they are sold (letter of the Ministry of Finance No. 03-11-09/6275 dated February 17, 2014);
• for purchased goods, works, services that are subject to inclusion in expenses - when they are paid to the supplier (clause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation allocates VAT as an independent “simplified” expense, therefore in KUDiR it is also reflected in a separate line indicating the details of the primary document.

For LLCs on the simplified tax system, 15% of the tax agent obligations for personal income tax are retained. Personal income tax for hired employees is paid in full. Insurance premiums are also paid. The amount of contributions paid should be included in expenses to reduce the tax base.