How to correctly fill out a declaration under the simplified tax system 2021 “income”

In 2021, individual entrepreneurs operating under a simplified taxation system will submit a tax return using a new form. The declaration form under the simplified tax system was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected] , which came into force on April 10, 2021.

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The reporting campaign for the tax paid in connection with the application of the simplified system has not yet been completed by this date. Due to such untimely acceptance of the reporting form, the Federal Tax Service had to provide clarification (letter dated April 12, 2016 No. SD-4-3 / [email protected] ) that the simplified taxation system declaration should be accepted by inspectorates using both the old and new forms .

VAT, income and property tax

In accordance with paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation, organizations that have chosen the simplified tax system are exempt from paying VAT, income tax and property tax. However, in cases established by law, they must also pay these taxes and report on them. For example, when a company using the simplified tax system, at the request of a counterparty, has issued an invoice with an allocated amount of VAT, it must pay the tax to the budget and submit a declaration. The law also establishes other cases when “simplified workers” must fulfill the duties of a VAT payer. As for property and profit taxes, the same paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation lists cases in which companies using the simplified tax system are not exempt from these taxes.

Who can report on the EUND

Article 80 of the Tax Code of the Russian Federation indicates that a single simplified declaration is submitted by taxpayers who did not have any cash flows in bank or cash accounts during the reporting period, as well as objects of taxation. It is still controversial whether filing zero reports is a right or an obligation.

The fact is that the concept “represented” is interpreted by some inspectors as an obligation, the violation of which is fined. But if we take into account that the single declaration is designed to facilitate the submission of reports, then the fine for failure to submit the Unified Tax Code is illegal. This point of view is expressed in letter of the Ministry of Finance of the Russian Federation No. 03-02-07/2-154 dated November 12, 2012.

A single simplified declaration in the absence of activity is submitted according to the KND form 1151085, approved by Order of the Ministry of Finance dated July 10, 2007 No. 62n; the form remains valid in 2021.

Thus, taxpayers who fulfill two conditions have the right to submit a zero return:

1. Absence of any operations leading to the movement of funds through the current account and cash register. If operations are carried out on the current account, for example, paying salaries to employees, paying for any services (including for servicing a bank account), writing off rent, etc., then a single simplified declaration is not submitted. The operation will also be simply an erroneous transfer of funds to the current account by the counterparty. In this regard, before submitting the declaration, you must request a bank account statement to make sure that there have been no movements on it.
2. Lack of objects and operations for those taxes for which a single declaration is submitted. It is worth noting here that in addition to the objects of taxation (income, property, sales of goods and services), there should be no tax transactions.

Having decided who will submit a single simplified tax return in 2021, let’s consider for what taxes it is submitted and within what time frame.

Tax in connection with the application of the simplified tax system

All business entities using the simplified tax system file a declaration for this tax once a year. For organizations, the last date for filing this year is March 31, for entrepreneurs – May 2 (the deadline has been postponed due to weekends and holidays).

Do not forget that advance payments for this tax should be made once a quarter: for the first quarter - until April 25, for half a year - until July 25, for 9 months - until October 25, for the entire 2021 - until March 31, 2021 .

Reporting under the simplified tax system for 2021

Now the time has come to prepare annual reports. In this article we will talk about the main features of reporting for the past year.

In 2021, some rules for writing off certain costs as expenses have changed, which reduces the tax base. The amendments affected the following points:

• mandatory payments can be made not only directly by taxpayers, but also by third parties (they cannot be recognized as expenses, but can be taken into account if the taxpayer was in debt to this third party);
• third-party assessment of employee qualifications, as well as its payment by the employer itself, can be taken into account as expenses.

There have also been changes in the combination of taxation systems.

From 2021, it is possible to combine the simplified tax system not only with UTII, but also with the patent taxation system. At the same time, profits under these tax systems do not increase the tax base under the simplified tax system.

The insurance premiums that the individual entrepreneur paid not for his employees, but for himself, reduced his tax base by a certain “fixed amount.” In fact, the figure was fixed only regarding the payment of contributions on income up to 300,000 rubles. in year. What was paid on income above this amount was no longer a fixed amount, since it varied depending on the amount of income. 2021 has indeed fixed the amount of insurance premiums for individual entrepreneurs: you can reduce the tax on the simplified tax system for all insurance premiums paid “for yourself.”

The declaration form itself has also undergone changes in 2021:

• a separate section has appeared for payers of the simplified tax system under the “income” system, where the trade fee is reflected;
• when the object of taxation is “income” in the declaration, you can now adjust the tax rate according to the simplified tax system (especially convenient for entrepreneurs who are subject to “tax holidays”);
• the new form does not contain taxation object codes that duplicate the names of sections;
• there is no longer a fixed and designated place for printing, since it is optional for use;
• The new declaration form has 6 sections.

Book of accounting of income and expenses for the “simplified”

Due to changes in legislation, the form of the book of income and expenses has been updated since 2021.

By Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n, changes were made to the Book of Accounting for Income and Expenses. There was some uncertainty regarding the effective date of Order No. 227n. The order comes into force after one month from the date of its official publication (published on December 30, 2016), but not earlier than the 1st day of the next tax period according to the simplified tax system. That is, from January 1, 2021. However, changes in the Tax Code of the Russian Federation, due to which it was necessary to approve a new form, came into force a long time ago. We are talking about the possibility of reducing the amount of the single tax by the amount of trade tax for “simplified” residents with the object “income” from January 1, 2015.

GOOD TO KNOW

It is important to note that these changes are also relevant in 2021, therefore taxpayers have the right to use the new form of the book of income and expenses already in 2021. It is convenient to use the new form for those organizations that pay trade fees, because Order No. 227n introduced a new section V into the Accounting Book, “The amount of trade fees that reduces the amount of tax paid in connection with the use of a simplified taxation system (advance tax payments) calculated for the object taxation from the type of business activity in respect of which a trade tax is established for the reporting (tax) period.”

Based on clause 8 of Art. 346.21 of the Tax Code of the Russian Federation, “simplified” people, even with the object “income,” have the opportunity to reduce their tax due to deductions from the trade tax, where it applies.

For these purposes, a separate 5th section has been introduced into the book of income and expenses from 2021. It looks like this:

As you can see, all payments for the trade fee are made in chronological order.

Note that before the appearance of this section, the book form did not imply a reflection of the trading fee at all. Accountants had to keep in mind the collected tax amounts and reduce the simplified tax by them even before entering it into the book. Now such a need has disappeared.

The book does not need to be certified with a seal if the company or individual entrepreneur on the simplified tax system prefers to abandon its own stamp. Let us remind you that such an opportunity appeared for business companies on April 7, 2015 thanks to the Federal Law of April 6, 2015 No. 82-FZ.

Let us note that previously the accounting department had to print out the entire electronic book of income and expenses on the simplified tax system at the end of the year and affix the company’s stamp and signatures on it.

From 2021, only the income of the simplifier himself should appear in the book in question. Let us recall that they are shown in the fourth column of the 1st section.

In the rules for filling out the book, the Ministry of Finance clarified that the profits of foreign companies controlled by the domestic simplifier do not need to be shown in the book of income and expenses under the simplified tax system from 2021.

The updated rules for filling out the book of income and expenses since 2017 have significantly simplified the corresponding obligation for businessmen without employees who use the “income” object and pay insurance premiums only for themselves.

On January 1, 2021, Article 430 of the Tax Code came into effect. And under the name “insurance premiums in a fixed amount” she combined:

1. contributions based on the minimum wage;

2. contributions in the amount of 1% of income over 300,000 rubles.

This suggests that now businessmen using the simplified tax system can easily list in the book all their deductions for compulsory insurance: both from the minimum wage and 1 percent of income above the specified level.

Note that until 2021, controllers often took hostility to reducing the tax on the simplified tax system due to one-percent contributions. Hence, problems arose with filling out the book of income and expenses.

Composition of the declaration

The declaration under the simplified tax system consists of:

The taxpayer fills out the sections in accordance with the applicable taxation object. When sending a declaration via electronic communication channels, in most cases, an automatic check of the control ratios of indicators is carried out, which makes it possible to identify errors or discrepancies (both logical and arithmetic).

“Simplified” with the taxable object “income”

For taxpayers using the simplified tax system with the object “income”, the following sections are required to be completed:

• title page;
• section 1.1, which reflects the amount of the advance payment or tax when applying the simplified “income” taxation system;
• Section 2.1, where tax is calculated for the selected object of taxation “income”.

Sample of filling out the simplified tax system declaration - 2021 “income”:

Organizations and individual entrepreneurs that are on the simplified tax system with the object of taxation “income minus expenses” are required to fill out the following sections:

• title page;
• section 1.2, where, based on the taxpayer’s data, the amount of tax paid, advance payments or the amount of the minimum tax to be paid (reduced) is indicated;
• Section 2.2, where the tax is calculated for the selected object of taxation “income minus expenses” or the minimum tax.

A sample of filling out the simplified tax system declaration - 2021 (“income minus expenses”) is given below.

To report for 2021, the “simplified” person will need a declaration form according to the simplified tax system, approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] “Simplified” people who pay tax on income and on the difference between income and expenses use the same form of the simplified taxation system declaration - only the composition of the sections to be filled out changes.

Advance tax payments under the simplified tax system

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, advance tax payments must be calculated and paid.

Let us repeat, the tax period for the simplified system is a calendar year, so the final payment to the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results of the reporting periods. In essence, in this way, the budget is advanced at the expense of earlier revenues.

GOOD TO KNOW

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% (for the simplified tax system Income) or 15% (for the simplified tax system Income minus expenses) of the tax base. If no income was received, then there is no need to pay anything.

Advance payments are called that way because the tax is paid as if in advance, in advance, without waiting for the end of the year. At the same time, all advance payments under the simplified tax system are taken into account in the declaration and accordingly reduce the total annual amount.

For violation of these deadlines, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance before these dates, then a penalty of 20% of the unpaid amount will be imposed.

There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

GOOD TO KNOW

Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for payment of advance payments under the simplified tax system in 2021:

• no later than April 25 for the first quarter; • no later than July 25 for the six-month period; • no later than October 25th for nine months.

Completing Section 3

The third section of the tax return of the simplified tax system is intended to be filled out only by those organizations that received funds in accordance with paragraphs 1 and 2 of Art. 251 Tax Code of the Russian Federation. We are talking about targeted funding, targeted revenues and income received as part of charitable activities. Previously, companies using the simplified tax system, if they had such amounts, had to fill out sheet 7 of the income tax return. Therefore, the procedure for filling out the new section is similar to the previous requirements. This is a specific section, so it is not common among simplifiers. The codes for column 1 “Receipt type code” are given in Appendix No. 5 to the Procedure for filling out the declaration. Next, filling out section 3 must begin with the transfer of funds that were not used on time (or without a period of use), but received in the previous year. For those amounts where the period of use is established, you need to indicate the date of their receipt in column 2, and in column 3 - their amount. If the period of funds received in the previous reporting period has not expired, then their amount is entered in column 6. Only after this, data on funds received in the reporting period is filled in: In columns 2 and 5 for funds with a set deadline, enter the dates of receipt and use. Column 3 - the amount of funds received with a specified period. Column 6 shows the amount of unused funds that have not yet expired. Column 4 - funds that were fully used for their intended purpose within the prescribed period. In column 7 - funds used for other purposes (they must be included in non-operating income at the time of actual use). The line “Total for the report” indicates the total amounts for the corresponding columns 3, 4, 6, 7 of section 3.

New calculations for contributions

In the second half of February, companies reported to the Pension Fund in the form RSV-1 for the previous year. Thus, they notified the Pension Fund about how many contributions they paid for their employees. As has been said many times, the Federal Tax Service will now manage insurance premiums. Starting from the first quarter of 2021, you will need to submit a report to your inspection. A new report form has been developed, and the deadlines for 2021 are as follows: for the first quarter - until May 2, for six months - until July 31, for 9 months - until October 31.

Accountant calendar 2021 - part of the web service

You don’t have to worry about missing the date of a report or tax payment: the accounting calendar is built into Kontur.Accounting. The service displays reminders and tips in advance about when and what kind of reporting needs to be prepared and submitted.

Kontur.Accounting is a friendly online service for convenient accounting, which automates the preparation of reports and takes on some of the accountant’s routine tasks. With us you can keep records, easily calculate salaries, benefits and sick leave, send electronic reports to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service. Check out the capabilities of the service for free for 14 days, use our calendar - and your reporting will always be excellent!

Reporting to the Social Insurance Fund

Starting this year, the 4-FSS form has been simplified. This is due to the fact that the fund only manages contributions for injuries and occupational diseases. Small companies choose the type of report (electronic or paper) independently. But if a company employs more than 25 people, then it has no choice - in this case, the report is submitted electronically.

Depending on the type of report, the deadlines are as follows: first quarter - electronic report until April 25 and paper report until April 20, second quarter - electronic report until July 25 and paper report until July 20, third quarter - electronic report until October 25 and paper report until October 20.

Personal income tax

Every quarter, companies, including those using the simplified tax system, submit a 6-NDFL certificate to the inspectorate. Thus, they inform the Federal Tax Service about the income of their employees. The certificate is submitted by the end of the month following the reporting quarter. Taking into account weekends and holidays, this year the reporting schedule is as follows: for the first quarter - until May 2, for six months - until July 31, for 9 months - until October 31.

In addition, once a year it is necessary to submit a 2-NDFL certificate. For 2016, it must be submitted before April 3 of this year.

The choice of personal income tax report form depends on the number of employees. If there are more than 25, then both certificates must be submitted electronically; if there are fewer, then at the discretion of the company.

Filling out the simplified taxation system (USN) income minus expenses 2021 declaration

Having chosen “Income-Expenditures” as the object of taxation, drawing up the corresponding report will in many ways be similar to filling out the simplified tax system income 2021 declaration.

Formation of a declaration under the simplified tax system, income minus expenses, should be carried out taking into account the following requirements:

1. First of all, it is advisable to enter information in section No. 2.2.;
2. Income and expenses reflected in lines 210-213 and 220-223, respectively, must be indicated on an accrual basis from the beginning of the reporting period;
3. After completing section No. 2.2. information should be entered in section No. 1.2.;
4. If the actual location of the subject has not changed during the year, OKTMO is indicated in line 010 (in other cases, lines 060 and line 090 must be filled out);
5. On p. 100 and p. 110 they reflect what result the company or entrepreneur had reached by the time the report was compiled - payment of tax to the budget or its reduction;
6. Line 120 is used to reflect the minimum tax received minus advance payments for the “simplified” tax.