Deadlines for submitting reports for the simplified tax system 2021: submission to the tax office is the most important thing, but do not forget about the Pension Fund of Russia, the Social Insurance Fund and Rosstat.

“Simplified” is chosen for its simplicity, because it allows you to pay one tax instead of several. However, when choosing a simplified tax system, it is worth remembering that reporting under the simplified tax system does not end with submitting a single tax report. The payer of the simplified tax system will have to send several dozen reports to regulatory authorities during the year. What and in what time frame – we will talk about this in our article.

According to statistics, in Russia more than half of enterprises and individual entrepreneurs are using a simplified system. It is what beginners, micro and small businesses choose at the start, and medium-sized companies also love it. The state is loyal to this taxation system; for example, legislators not long ago pushed back the annual income limit for “simplified people”, which allows them to apply the simplified tax system, to 150 million rubles.

The main thing you need to know about the simplified tax system:

1. Both organizations and individual entrepreneurs can choose a simplified taxation system.
2. The FSN must be notified in a timely manner about the choice of the simplified tax system: for newcomers upon registration, when switching from another taxation system - before December 31.
3. The simplified tax system exempts you from paying three main taxes: income tax, property tax and value added tax. Individual entrepreneurs on the “simplified” system are additionally exempt from paying personal income tax and personal property tax.
4. There are two types of simplified tax system: income and income minus expenses. The difference lies in the method of calculating the tax base. Tax ONS Income - paid from the income side, the maximum rate for it is 6%. ONS Income minus expenses is paid from income reduced by expenses. The maximum rate on it is 15%.
5. The single tax according to the simplified tax system is paid quarterly, the declaration for it is submitted once a year. But you don’t need to think that this is where payments and reporting under the simplified tax system end. This is a common misconception among newbies! Payers of the simplified tax system pay and report on other taxes, fees and insurance premiums in the same way as all other taxpayers.

How to report if there are separate divisions

As a general rule, a “profitable” declaration is submitted by the organization to the Federal Tax Service at the location of its location and at the location of each separate division (clause 1 of Article 289 of the Tax Code of the Russian Federation).
At the location of the organization, a declaration is submitted, drawn up for the organization as a whole with the distribution of profits among separate divisions (SU). That is, in addition to those declaration sheets that are common to all taxpayers, Appendix No. 5 to sheet 02 of the declaration is filled out in an amount corresponding to the number of existing OPs (including those closed in the current tax period).

If the organization’s divisions are located on the territory of one subject of the Russian Federation, you can decide to pay tax (advance payments) for this group of enterprises through one of them (clause 2 of Article 289 of the Tax Code of the Russian Federation).

Organizations that pay tax (advance payments) for a group of EP through the responsible division submit declarations to the tax authorities at the place of registration of the organization (head office) and at the place of registration of the responsible OP.

If the organization itself (head office) and its subsidiaries are located in the same region, then profits do not need to be distributed to each of them. An organization has the right to pay tax for its OP.

If the parent company pays income tax for its divisions, it has the right to submit a declaration to the Federal Tax Service only at its location.

However, if a company decides to change the tax payment procedure or adjusts the number of structural divisions on the territory of the subject, or other changes occur that affect the tax payment procedure, then this should be reported to the inspectorate.

Letter of the Ministry of Finance of the Russian Federation dated July 3, 2017 No. 03-03-06/1/41778.

Editor's note:
a different procedure for filing declarations is also provided for the largest taxpayers. They submit all declarations, including those regarding OP, to the inspectorate, where they are registered as the largest taxpayers (clause 3 of article 80, clause 1 of article 289 of the Tax Code of the Russian Federation).

In this case, information about the income tax attributable to the OP is reflected in Appendix No. 5 to sheet 02 of the tax return, that is, the procedure for filling out the declaration does not change.

To which regulatory authorities should reports be sent using the simplified tax system?

“Simplers” report to 4 structures: the Federal Tax Service, Rosstat, the Pension Fund of the Russian Federation and the Social Insurance Fund.

Organizations and individual entrepreneurs must submit a declaration for the single tax, and in exceptional cases, for other taxes, to the tax office. In addition, organizations must submit tax accounting reports at the end of the year. Organizations must also submit their financial statements to Rosstat at the end of the year. Individual entrepreneurs are exempt from this obligation. Therefore, it is important to remember that the reporting package and deadlines for submitting reports for LLC USN 2021 and individual entrepreneurs for USN 2018 vary.

Organizations and individual entrepreneurs acting as an employer must report personal income tax and insurance premiums. The Federal Tax Service provides a 2-NDFL certificate, a 6-NDFL calculation, and a calculation of insurance premiums. In the Social Insurance Fund - form 4-FSS and confirmation of the main type of activity necessary to determine the tariff for the accident contribution. The Pension Fund of Russia has two forms: SZV-M and SZV-Stazh.

How often these reporting forms are submitted to regulatory authorities and what are the deadlines for submitting the simplified tax system 2021 reports - see our accountant calendar given in the article below. We divided the calendar into blocks according to the recipient, that is, depending on the structure to which the reports need to be sent.

In 2021 - a new form of payment

Officials from the Federal Tax Service have developed a new form for calculating insurance premiums. The new form has been published on the Unified Portal for posting draft legal acts. But to be more precise, the project intends to approve a new edition of the form for calculating insurance premiums, and not a new form.

As for the changes, for example, in the updated form there is no annex that includes information about the application of the reduced tariff established for the period until 2021. In Appendix 2 “Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” new fields have appeared.

The changes also affected, for example, section 3, which is required for personalized information of individuals. It has a new attribute “Adjustment type”. Accountants, as in SZV-M, will put a mark in it indicating which form they are submitting: original, correcting or canceling. In the order of filling out, it was indicated that the calculation should not contain numbers with minuses. And in Appendix 2 to Section 1, the field “Payer’s tariff code” was added. The changes also affected other calculation applications.

However, the draft provides that the new order will come into force on January 1, 2021 and will be applied starting with the submission of calculations for insurance premiums for the first quarter of 2021.

Federal Tax Service. STS reporting 2021: deadlines and reporting forms

How to adjust profits if a transaction is invalid

In 2015, the bank made a real estate sale transaction, which the court later declared invalid.
Due to the recognition of the transaction as invalid in accordance with clause 2 of Art. 167 of the Civil Code of the Russian Federation, the bank was obliged to reimburse the buyer for everything he paid. Consequently, the bank lost profit from the transaction. The bank submitted an update on its profits for 2015. Since Article 81 of the Tax Code gives the right to submit adjusted reports if errors were made in the declaration, which led to an overpayment of tax to the budget.

According to the Federal Tax Service of the Russian Federation, in this case the bank acted lawfully.

Letter of the Federal Tax Service of the Russian Federation dated November 28, 2017 No. SD-4-3/ [email protected]

Rosstat. Reporting simplified tax system LLC 2021: deadlines and reporting forms

The actual deadline for submission is indicated taking into account the fact that if the deadline for submitting reports falls on a weekend or holiday, then it is postponed to the next first working day.

How to show symmetrical adjustments in the declaration

When reflecting symmetrical adjustments in sheet 08 of the declaration (provided that code 2 or 3 is indicated in the “Type of adjustment” attribute):

• in column 3 “Attribute” the number 0 is entered if the adjustments made led to a decrease in sales income (line 010 of sheet 08)/non-operating income (line 020 of sheet 08);
• in column 3 “Attribute” the number 1 is entered if the adjustments made led to an increase in expenses that reduce the amount of income from sales (line 030 of sheet 08) / non-operating expenses (line 040).

In this case, in sheet 08 you do not need to enter 0 or 1 in column 3 “Sign” on line 050. On this line you should indicate the total amount of the adjustment without taking into account the sign.
Letter of the Federal Tax Service of the Russian Federation dated October 24, 2017 No. SD-4-3/ [email protected]

VLSI will not let you get confused in reporting

The SBIS Electronic reporting service will help you avoid getting confused in the forms and deadlines for payment and reporting on the simplified tax system. With it, you can be aware of all the intricacies of this taxation regime, determine the most optimal type of “simplified” taxation for you, and minimize the risk of errors. You will always have up-to-date reporting forms at your fingertips, as well as 24-hour support from specialists who will explain all your questions.

For modern digital communication, you need an electronic signature. It ensures the security of electronic communications. You can order an EDS for any task in our EDS Center. Our specialists are ready to tell you more about all the possibilities of the VLSI system when paying a single tax and working on a simplified system in general.

Rate this article:

How to submit a “clarification”

An updated declaration must be submitted in two cases:

• if the company discovered an error in a previously submitted declaration that led to incomplete payment of tax - when expenses were overstated or income was understated (clause 1 of Article 81 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated November 14, 2016 No. ED-4-15 / [email protected] );
• upon receiving from the Federal Tax Service a request to provide explanations on the declaration or make corrections to it (clause 3 of Article 88 of the Tax Code of the Russian Federation). If, in the opinion of the company, the declaration is filled out correctly, then instead of “clarification” it is necessary to provide explanations.

An error that led to an overpayment of tax can be corrected in the declaration for the current period.
The “update” is submitted in the same form as the initial declaration. It must be submitted to the Federal Tax Service with which the organization is registered on the day the “clarification” is submitted.

In the updated declaration, all sheets, sections and appendices that were filled out in the primary declaration are filled out, even if there were no errors in them (letter of the Federal Tax Service of the Russian Federation dated June 25, 2015 No. GD-4-3 / [email protected] ).

An updated declaration at the request of the inspectorate when errors are identified during the “camera room” must be submitted to the Federal Tax Service within 5 working days from the date of receipt of the request. If you fail to meet this deadline and do not submit an explanation, the organization will be fined 5 thousand rubles under clause 1 of Art. 129.1 Tax Code of the Russian Federation. For a repeated violation within a calendar year, the fine will be 20 thousand rubles (Clause 1 of Article 129.1 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation has not established any other deadlines for filing a “clarification”. However, it's better to hurry up. After all, if the tax payable is underestimated and the inspection is the first to discover this fact, then the company will be fined (20 percent of the amount of arrears, clause 1 of Article 122 of the Tax Code of the Russian Federation).

When last year's mistakes can be corrected in the current period

By virtue of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, errors or distortions in the calculation of the tax base for past periods discovered in the current period can be corrected during the period of their discovery in two cases:

• if the period of the error is unknown;
• if the error resulted in overpayment of tax.

Thus, this norm is applied when there are distortions in the base for the previous period, for example, when expenses are understated when receiving (discovering) last year’s “primary” from a counterparty in the current period.
However, you will still have to adjust the period of the error if a loss was incurred in the reporting period.

The financiers also recalled the norm of clause 7 of Art. 78 of the Tax Code of the Russian Federation: an application for offset (refund) of the amount of overpaid tax, including due to recalculation of the tax base, can be submitted within 3 years from the date of payment of the specified amount.

Letter of the Ministry of Finance of the Russian Federation dated August 4, 2017 No. 03-03-06/2/50113.

Editor's note:
the day of tax payment is considered the day of presentation to the bank of a payment order for its payment from an account in which there is enough money for payment (clause 1, clause 3, article 45 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 27, 2016 No. 03-03- 06/1/37152).

Features of calculation and payment of personal income tax

The preparation of financial statements for personal income tax in 2021 and the calculation of the tax amount will be handled by organizations that hire employees. The tax will be withheld from the income of the recipients, for example, personal income tax on the accrued wages of employees is calculated and withheld by the companies in which they work. Legal entities are required to report the amounts of transferred payments by submitting 2-NDFL reports in 2021 to the tax service.

The tax rate and personal income tax reporting in 2021 may vary depending on each specific case (for residents it is 13%), and the rate may be reduced by the amount of deductions. If, when paying wages (or other income of citizens), income tax was not withheld, then the taxpayer is obliged to independently transfer it to the budget. In this case, 3-NDFL reporting is submitted in 2021. This report is also provided by individual entrepreneurs.

In 2018, the following are exempt from paying tax and preparing personal income tax reporting: payment of benefits to employees with small children, payment of interest on a mortgage loan, payment for staff education. The following income is subject to mandatory tax:

• wage;
• disability benefits;
• various rewards;
• accrued vacation pay;
• dividend payment.

What reports and when to submit to the Pension Fund?

The following table shows the deadlines for submitting reports to the Pension Fund in 2018.

When 6-NDFL is considered passed

As you know, 6-NDFL is submitted electronically (paragraph 7, paragraph 2, article 230 of the Tax Code of the Russian Federation). But if during the reporting (tax) period the tax agent paid income to only 24 individuals or less, then he has the right to report on paper.

Paper 6-NDFL can be taken to the tax office in person or it can be done by an authorized representative (paragraph 1, clause 4, article 80 of the Tax Code of the Russian Federation). Having received the report in hand, the tax officer marks it with the date of submission. It is on this date that 6-NDFL is considered accepted by the Federal Tax Service for consideration.

You can also send a paper payment by mail. Then the day of its presentation is considered to be the date of sending the postal item with an inventory of the attachment (paragraph 3, paragraph 4, article 80 of the Tax Code of the Russian Federation).

6-NDFL, transmitted electronically via telecommunication channels (TCS), is considered submitted on the day when the special operator recorded the sending of the report via TCS in his confirmation (up to 24:00 of the last day of the submission deadline).