Payments under the simplified tax system "income" in 2018-2019: sample filling

Basics of calculation and payment of simplified taxation system

To calculate the simplified tax, the Tax Code of the Russian Federation establishes two types of periods (Article 346.19, paragraph 7 of Article 346.21, paragraph 1 of Article 346.23):

reporting, based on the results of which the amount of advance tax is determined;
tax, equal to the year, based on the results of work in which a declaration is drawn up and the final payment is calculated.

Reporting periods correspond to a quarter, half a year and 9 months. Therefore, the amounts of advances and taxes throughout the year are considered as a cumulative total. The basis for calculating advances under the simplified tax system, which has income minus expenses as its object, is the difference between the income actually recognized for the period and the expenses recorded. The advance payment is paid before the 25th day of the month following the next reporting period.

A detailed commentary on filling out a payment order for the payment of advance payments under the simplified tax system with the object “income minus expenses”, including a sample of such a payment order, is available in the ConsultantPlus system. Get trial access to the system for free and proceed to the recommendations and sample.

The amount of tax payable for the year is calculated taking into account the amount of advances paid for this tax period. However, it may turn out that the tax determined by the income less expenses rule will be less than 1% of total income for the year, or the year will end with a loss. In such a situation, you will still have to pay tax, but it will be calculated using a different algorithm: 1% of the income received for the year. This tax is called the minimum tax, it is paid only at the end of the year and only in relation to the object “income minus expenses”.

If you need to fill out a payment order to pay tax under the simplified tax system for the year with the object “income minus expenses,” including the payment of the minimum tax, then advice and samples from K+ experts will help you. Get trial online access to the system for free.

The deadlines for transferring the final tax are linked to the deadlines for sending a declaration on it to the Federal Tax Service and therefore vary for payers of different forms: for legal entities - March 31, for individual entrepreneurs - April 30 of the year coming after the end of the tax period.

Payment deadlines are subject to the transfer rule specified in clause 7 of Art. 6.1 of the Tax Code of the Russian Federation for the situation of coincidence with weekends, and in connection with this in the current year they are:

03/31/2020 and 04/30/2020 - for the transfer of tax for the past (2019) year by legal entities and individual entrepreneurs, respectively;
04/27/2020, 07/27/2020 and 10/26/2020 - for advance payments for the current year.

Checking tax calculations with the budget under the simplified tax system

To check tax calculations with the budget under the simplified tax system (Revenues - Expenses), you can create a report Account Analysis 68.12 “Tax under the simplified taxation system”, section Reports - Standard reports - Account Analysis.

See also:
Paying tax under the simplified tax system (Income)

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Simplified payment order: form and details

What standards should be followed when filling out a payment order for the simplified tax system - income minus expenses in 2021? Regarding the payment form and the procedure for entering data into it, the same ones that were in effect previously:

in terms of the form of payment, the characteristics of its details and the description of the procedure for filling them out - to the regulation of the Bank of Russia dated June 19, 2012 No. 383-P;
regarding the specifics of entering data into fields, the correct reflection of information in which is important for budget payments, - according to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

A sample payment form completed on behalf of the taxpayer for the simplified tax system - income minus expenses in relation to the advance payment for the first reporting period of 2021 can be found on our website.

How to correctly enter payment information in a simplified form for 2021

Before you start filling out the document, you must carefully study all the points to avoid mistakes:

The name of the recipient is the personal details of the tax authority where the funds are transferred.
Recipient identification number, which represents the attributes of the tax service.
The name of the regional UFC.
Taxpayer and recipient account codes.
Taxpayer identification details.
Full name and place of residence of the entrepreneur.
In the KBK column you need to write the encodings approved by the Ministry of Finance of the Russian Federation No65n dated July 1, 2013.
In the order of the simplified tax system for income, you need to enter the code 18210501011011000110, and for the simplified tax system for expenses, the same code is prescribed, only the tenth character is 2, and the minimum tax is also paid using this code.
Next, you need to indicate the payer status, where you enter 01, and individual entrepreneur - 09.
In the next column you need to indicate 01, indicating the code in accordance with the resolution of the Russian Bank of June 19, 2012.
The procedure for the payment transaction is indicated in accordance with civil law according to the simplified tax system, where code 5 is entered.
Then enter the twenty-digit payment identifier noted in the order sent by the tax service. If the payment is carried out arbitrarily, in the absence of any regulations, then put 0.
OKTMO. The code specified by the payer in the payment application, established by a generally accepted classifier, is written here.
Basis of payment. The two-digit code of the current payment is entered in this column.
Next, you need to enter the date of the payment at the end of the year - GD.00.2019, and if this is an advance, then you will need to enter the letters KV (example: KV.11.2019).
In the line “document date” enter the last number for tax payment.
To pay a quarterly tax or debt, enter 0 in the column.
In the very bottom line of the simplified form, you need to enter the specific payment that needs to be made.

For a clear example, below is a sample simplified payment order for 2021:

How to correctly calculate an advance payment according to the simplified tax system

So, you’ve worked for some time, the end of the quarter has arrived, and it’s time to calculate your taxes. If you have chosen income under the simplified taxation system, then the base rate for you will be 6%. However, regions can, by their decision, reduce this figure to 1% both for the entire business as a whole and for entrepreneurs engaged in certain areas.

If you were registered no later than two years ago, then you may even be given a tax holiday if the individual entrepreneur meets all the criteria. To find out, just contact the tax office at the place of registration of the individual entrepreneur.

If we take as a basis that the tax rate is 6%, then the calculation is carried out as follows:

The entire amount of income received by the individual entrepreneur for the quarter is taken (six months, nine months or a year - the tax period for a simplified year is yearly), and advance payments are calculated on an accrual basis. Be careful – income does not include depositing your own funds into the individual entrepreneur’s account.
The resulting figure is multiplied by six percent. For example, revenue amounted to 140,000 rubles, then the advance payment under the simplified tax system is 140,000 x 6% = 8,400 rubles.
If you have already paid advance payments this year, then subtract them from the resulting amount.

And now what can please you is that every entrepreneur annually pays a fixed contribution “for himself” to the Pension Fund and the Health Insurance Fund. Its value is different every year and has been approved by the government since 2019. This year the contribution is 32,385 rubles. You can pay it all at once or in installments throughout the year, the main thing is that the payment goes out before December 31st.

But usually, the fee is divided into four parts and paid quarterly. This is due to the fact that the amount of the fixed payment paid in the quarter for which you are calculating the simplified tax system reduces the advance tax payment.

If the individual entrepreneur does not have hired personnel, then up to 100% (in our example, this is 8400 - (32385: 4) = 303.75 - the amount that needs to be transferred according to the simplified tax system), if there are employees, then up to 50%.

All that remains is to transfer the money to the treasury. And this must be done before April 25 for 1 quarter, before July 25 for half a year, before October 25 for 9 months and before April 30 of the next year for a year.

Tax payment methods

If the time has come for an entrepreneur to pay taxes, then this can be done in three ways. The first of them is to use the nalog.ru portal, which has a service for creating a payment document.

You will need to fill in the required fields:

KBK.
Your tax code (if you don’t know, the program will insert it automatically when you fill out your address).
Status of the person (in our case, this is “09” - individual entrepreneur).
The basis of payment is “TP” if it is a tax for the current period.
Tax amount.
Last name and first name of the individual entrepreneur.
Taxpayer Identification Number (required if you want to pay directly from the site) or address, if you just need to print out the generated receipt to pay later through the cash desk at a bank convenient for you.

The second way is to use bank terminals to pay. However, if you choose it, you should prepare in advance all the same information as when filling out a receipt through the website, since it is better not to blindly trust the data that the terminal automatically enters.

The third - and perhaps the most effective - is to open a bank account if you have not done so before.

Yes, the law does not oblige individual entrepreneurs to have a current account, but this is beneficial for a number of reasons:

allows you to make payments anytime and anywhere;
expands the circle of your clients at the expense of organizations that are more convenient and easier to work with non-cash transactions (and these are the majority among medium and large companies);
allows you to accept absolutely any amount, while there is a limit on cash turnover of 100,000 rubles per agreement. Even if the payment is not made once, but in small parts, as soon as the total amount exceeds the specified threshold, the entrepreneur is obliged to switch to non-cash payments;
if you plan to keep money in an account, then you can choose a bank that has a tariff plan that charges interest on the account balance;

Many entrepreneurs are deterred from opening a bank account by the fact that it will cause unnecessary costs. But at the moment, the tariff plans offered by various financial institutions are very flexible, and if an individual entrepreneur has a small account turnover, then you can choose a tariff without a subscription fee at all, however, the cost of the transfer for each individual payment will be higher.

If you plan to carry out only a few transactions per month on your account, this turns out to be much more profitable than the usual option with a subscription. fee and low price for money transfer. Moreover, there is no bank commission charged for paying taxes.

Instructions for filling out a payment order

If an entrepreneur has decided to pay tax from his current account, then in order to transfer funds he will need to correctly fill out a payment order.

There is nothing complicated about this, the main thing is to have a sample on hand.

Particular attention must be paid to correctly entering the name of the UFK bank and the recipient's account, otherwise your obligation to transfer the tax will not be considered fulfilled.

So, the payer fills in:

field 101 – payer status – in our case, individual entrepreneur – 09;
field 8 and 60 – name of the individual entrepreneur and his TIN. If you use Internet banking, then these fields are usually always automatically filled in, as well as fields 9, 10, 11, 12 containing information about your account;
field 7 – amount of tax paid;
fields 16,61 and 103 – the name of the tax authority where you are transferring the payment and field 14-BIK of the recipient’s bank. Cor. the account in field 17 and the bank name in field 13 are usually filled in by the program after you enter the BIC;
field 21 – order of payment – in this case “5” or “3” if payment is already being made upon request from the tax office. In general, the correct filling of this field is critical only if there is no money in the account to make payments; if there are funds, then all debits from the account will occur in calendar sequence;
field 104 – KBK tax, for the simplified tax system “Income” in 2021 it is 182 1 05 01011 01 1000 110. Please note, if you pay a fine or penalty for tax, they will have their own personal KBK.
field 105 - OKATO - this is a territorial code, it can be found through specialized sites, for example, https://classinform.ru/kod-okato-po-inn.html by entering your TIN;
field 106 will offer you a choice of several options. If you pay your tax on time, put “TP”. If you realize that you have a debt and pay it off voluntarily - “ZD”. Well, if you have already received a requirement from the Federal Tax Service - “TR”, the other six values are much less common, and you can see them all directly when filling out the column;
field 107, select “QV” - quarter, then the number from 01 to 04 is the quarter number, respectively, the last four digits are the year for which you pay the tax;
field 108 – document date – always equal to 0 if the current payment is transferred;
field 109 – document number of the tax payment request. Similar to field 108 – if you have a timely transfer – always “0”
field 24 - purpose of payment - where you write almost the same thing that you previously coded in fields 104-109, but in words.

For a person faced with filling out a tax payment order for the first time, this may seem like a rather difficult task.

In fact, the entire procedure listed above needs to be completed only once; then you will save the template in your online bank or simply copy the previous payment order for the same tax, changing only the date, payment period and editing the purpose of the payment. Drawing up a document in this order takes less than a minute.

We also recommend that you note that an individual entrepreneur’s current account and a personal account of an individual are two different things.

And although there is no direct prohibition on transferring taxes from an entrepreneur’s personal account, by making such a payment, the individual entrepreneur violates the agreement with the bank, which, according to the instructions of the Central Bank, prohibits the use of clients’ personal accounts for commercial purposes. At best, the bank can simply block such a payment; at worst, there will be troubles up to and including closing the account.

Calculation procedure for the “Revenue” object

Everything is very simple here: all revenue received during the reporting period (quarter, half-year, nine months or year) must be multiplied by the interest rate. In general, this is 6% , but in some regions rates are set at a reduced rate.

The resulting amount can be reduced by the insurance premiums that were paid during this period:

Individual entrepreneurs without employees reduce the tax on insurance premiums for themselves up to 100% . If the contributions paid turn out to be more than the calculated tax, then you no longer need to pay anything.
Individual entrepreneurs with employees reduce the tax on contributions for themselves and for employees, but only within 50% . That is, no matter how many contributions the individual entrepreneur pays, 50% of the tax will need to be transferred in any case.
LLCs reduce the tax on contributions for employees, and also only within 50% .

Thus, to calculate the advance payment for the 1st quarter of 2020, you need to take all quarterly revenue, multiply by 6% and subtract all insurance premiums paid from the resulting amount (remembering the 50% limit for LLCs and individual entrepreneurs).

To evenly reduce advance payments, pay insurance premiums to individual entrepreneurs in equal quarterly installments.

If an LLC or individual entrepreneur pays a trade fee, it can also be deducted from the tax, but only for the type of activity that is subject to the fee.

Calculation of the advance payment according to the simplified tax system “Income” for the 3rd quarter of 2020

The organization operates on the simplified tax system “Income”, the rate is 6%. For the 3rd quarter of 2020, total revenue amounted to 1,200,000 rubles. The company calculated and transferred insurance premiums in the amount of 80,000 rubles for its employees. No payments were made for sick leave. The company is not a payer of the trade tax.

Let's calculate the advance payment for the 3rd quarter:

1,200,000 × 6% = 72,000 rubles.

Since the organization pays insurance premiums for its employees, it can reduce the amount of the advance payment by no more than half. Since insurance premiums were paid by 80,000 rubles, the payment can be reduced by 36,000 rubles (half of the tax amount).

Let's take into account the amount of insurance premiums in the advance payment and get:

72,000 – 36,000 = 36,000 rubles.

Deadline for payment of advances under the simplified tax system for the 3rd quarter of 2021

Individual entrepreneurs and organizations are required by law to transfer the advance payment to the budget under the simplified tax system for the 3rd quarter of 2020 no later than October 25. But since this year the date falls on a weekend, the deadline has been shifted to October 26 (inclusive).

When making an advance payment using the simplified tax system for the 3rd quarter of 2020, you are not required to submit a quarterly report. Interim reporting is not provided for this taxation system.

If you do not make an advance payment on time, the Federal Tax Service will not issue a fine, but the department will charge a penalty.

How to pay an advance under the simplified tax system with the object “Income” for the 3rd quarter of 2020

To transfer any tax payment, including an advance payment under the simplified tax system, the easiest way is to fill out and send a payment order to the bank. Today, almost all individual entrepreneurs and organizations use Internet banking. Many online banks are very convenient and help you fill out payment orders using pop-up tips. But transferring taxes is a very responsible matter. Therefore, we list the main nuances of filling out a payment order.

Step-by-step algorithm for filling out a payment slip for the transfer of an advance payment according to the simplified tax system “Income”:

KBK is the main tax payment identifier. For advances under the simplified tax system “Income”, you should use KBK 182 1 0500 110. You should always fill out this field very carefully. An error in one figure will result in the tax being transferred to the wrong place. For KBK, field 104 is provided in the payment order.
Field 105 is intended for OKTMO. It can be found on the Federal Tax Service website.
Field 21 - indicates the order. Enter the number 5. When paying company tax, this priority is indicated independently.
Field 107 must indicate the frequency of payment. In our case, this is a quarterly payment. It is designated by the alphanumeric series KV.03.2020.
In field 106, indicate TP - these are the current payments of the year.
Field 108 is used to indicate the document number for which the payment is made. Since we pay ourselves, we need to put “0”.
In field 109, also put “0”.
Field 110 is not filled in.

Minimum tax under the simplified tax system

For example, in Moscow, a rate of 10% has been established for “income-expenditure” simplifiers engaged in certain activities (for example, manufacturing) subject to the condition of the share of revenue from this activity (Article 1 of the Law of Moscow dated 07.10.2009 N 41) . And in St. Petersburg, for all payers of the simplified tax system with the object “income minus expenses,” the rate is set at 7% (Law of St. Petersburg dated May 5, 2009 N 185-36).

Here you should indicate the order of payment in accordance with the provisions of Art. 855 of the Civil Code of the Russian Federation. When paying personal income tax, code 5 “Other payments not specified in the paragraphs above” is entered. Field No. 22. Designed to indicate the UIP code. It is almost always set to “0”.

In this case, the taxpayer will have to generate several separate settlement documents with different indicators of the tax period, in a situation where the legislation on taxes and fees provides for more than one deadline for paying the tax payment and specific tax payment dates are established for each deadline.

Sample Payment Usn (Income) for 2021

information about the payer and recipient: their name, TIN, KPP, information about banks;
data identifying the tax, type, type, order of payment;
data on the territorial affiliation of the payer;
general information about the payment: date, document number, and purpose of payment.

platezhka_obrazec.jpg

The payer of the simplified tax system can be business entities of different status - individual entrepreneurs or legal entities. The payer status is indicated by a two-digit identifier code and is entered in field “101” of the payment order. Thus, a legal entity is designated by the code “01”, an individual entrepreneur – by the code “09”.

In field “8” of the payment slip the name of the payer is indicated in accordance with the registration documents. For individual entrepreneurs, information about the location (full address) is also indicated - the full name and address are written sequentially, without a separate line break, but must be separated by the “//” symbol.

Another feature of filling out payment slips that you should pay attention to is the indication of the checkpoint code. This requirement applies exclusively to organizations (it does not apply to individual entrepreneurs), the checkpoint is indicated in field “102” of the payment.

An example of filling out a payment order for the simplified tax system “income minus expenses”

In conclusion, it is worth noting that errors in the details of the tax office can lead to the payment being irretrievably lost. So when filling out this data in the fields of the payment order, you need to be extremely careful. The remaining details, if there is an error in them, can be clarified by submitting a corresponding application to the Federal Tax Service. However, until the payer himself discovers his mistake and submits such clarification, the tax payment will “hang” in the outstanding payments, or it may be credited to another budget (in case of an error in the KBK), and the payer will be credited tax debt. The result could be, for example, a forced write-off of the declared amount of tax from the current account.

Calculation of the advance payment for the 3rd quarter of 2021 using the simplified tax system “Income minus expenses”

The company operates on the simplified tax system “Income minus expenses”, the rate is 15%. Income from product sales for 3 months amounted to 1,900,000 rubles. Expenses for the purchase of raw materials and utilities amounted to 450,000 rubles. 300,000 rubles were spent on wages for hired employees, and insurance contributions in the amount of 100,000 rubles were transferred to the budget.

Let's calculate the tax base:

1,900,000 – 450,000 – 300,000 – 100,000 = 1,050,000 rubles.

Let's calculate the amount of the advance payment for the 3rd quarter of 2021:

1,050,000 × 15% = 157,500 rubles.

Thus, the organization must pay 157,500 rubles to the budget as an advance payment for the 3rd quarter according to the simplified tax system.

Minimum amount of advance payment for the 3rd quarter of 2021 according to the simplified tax system “Income minus expenses”

The application of the simplified tax system “Income minus expenses” obliges you to pay an advance payment in the minimum amount. This is done when losses are incurred at the end of the quarter or expenses are almost equal to income. The minimum advance payment is 1% of income.

The entrepreneur’s task in such a situation is to calculate the “regular tax” on the difference between income and expenses and the minimum tax as 1% of total income, compare these two values and pay the larger one to the budget.

Example

Let's look at a specific example for clarity. For the 3rd quarter of 2021, the organization received the following results:

income - 800,000 rubles;
expenses - 750,000 rubles.

The tax amount will be: 800,000 – 750,000 = 50,000 × 15% = 7,500 rubles.

Minimum tax amount: 800,000 × 1% = 8,000 rubles.

The entrepreneur needs to pay the minimum tax amount, since it turned out to be higher.

How to pay an advance under the simplified tax system with the object “Income minus expenses” for the 3rd quarter of 2021

You can also pay your budget using a payment order via Internet banking or directly at the bank. The algorithm for filling out the document is exactly the same as for the simplified tax system “Income”. But you should indicate the tax payment identifier for the simplified tax system “Income minus expenses”: KBK 182 1 0500 110.

The name of the payment will also be slightly different. Look at the example of filling out the payment order so as not to make mistakes when filling it out.

Tax calculation simplified tax system income 6%

One of the conveniences of this tax system is, among other things, the simplicity of tax calculation. To do this, you do not need to have any special knowledge or education.

The calculation of tax on simplified taxation system for income of 6% is carried out using an extremely simple formula. For the convenience of readers, we have given two calculation examples.

Convenience of tax on simplified tax system income 6%

The advantages of working on the simplified tax system (USN) income of 6% are obvious upon closer examination, and its use makes life easier for taxpayers, both financially and administratively.

If the share of expenses is small, and also if you are initially not ready to “get involved” in taking into account expenses, it is better, of course, to choose the object of taxation “income” of 6%. Tax is paid on the total amount of income received at a tax rate of 6%.

Tax authorities rarely check taxpayers who use the 6% special income regime. Moreover, 6% is the maximum tax rate for the simplified tax system “income”.

By checking your local laws, you can find out what tax rate applies in your area. The fact is that regions are given the right to lower the tax rate to 0%.

If you pay all taxes and fees on time, and also submit reports on time, communication with the tax office will be an extremely rare episode for you.

Advance payments on simplified tax system income 6%

Using this taxation system, you will need to make advance payments at the end of each quarter.

If, after calculating the tax, the resulting tax amount is greater than the deductions amounting to the payment of contributions to pension and medical funds for an individual entrepreneur, as well as more than 50% of the amount of contributions paid for employees, if any, then it is necessary to make an advance payment of the simplified tax system.

The deadlines for paying advance payments in 2021 are as follows:

Until April 30, 2021 for the 4th quarter of 2021.
Until April 25 for the 1st quarter of 2021;
Until July 25 for the 2nd quarter of 2021;
Until October 25 for the 3rd quarter of 2021;
Until April 30, 2021 for the 4th quarter of 2021.

The deadlines for paying advance payments in 2021 are slightly different from 2021, due to the postponement of weekends and holidays:

Until April 30, 2021 for the 4th quarter of 2021.
Until April 27 for the 1st quarter of 2021;
Until July 27 for the 2nd quarter of 2021;
Until October 26 for the 3rd quarter of 2021;
Until April 30, 2021 for the 4th quarter of 2021.

Tax calculation simplified tax system income 6%

One of the conveniences of this tax system is, among other things, the simplicity of tax calculation. To do this, you do not need to have any special knowledge or education.

The calculation of tax on simplified taxation system for income of 6% is carried out using an extremely simple formula. For the convenience of readers, we have given two calculation examples.