How to fill out a payment order for payment of tax on asyn. Payment order for payment of usn tax
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USN payment - income 2017-2018 - sample documents for payment of payments under simplified taxation during these years will be drawn up using the same rules. Let's consider them in our article.
Payment of simplified taxation system in 2017-2018
In accordance with paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, advance payments under the simplified tax system are made before the 25th day of the month following the reporting period. The payment of the final simplified tax must be made in the next year after the reporting year: by organizations by March 31, individual entrepreneurs - by April 30. If it coincides with the general weekend days, the period is subject to postponement to the next later working day.
The main details of the payment document must contain the following information:
- data about the payer and the beneficiary: their name, TIN, KPP, information about banks;
- data identifying tax, type, type, order of payment;
- data on the territorial affiliation of the payer;
- general information about the payment: date, document number, as well as the purpose of the payment.
Thus, filling in payment order, you must specify the following:
- Payee: tax authority.
- INN / KPP: corresponding number and code tax authority.
- Name local authority Federal Treasury: UFK.
- BIC: BIC of the beneficiary's and payer's banks.
- Account number: account numbers of the Federal Tax Service and the payer.
Where to get the details of the Federal Tax Service for filling out a payment order for paying taxes, see here.
- Name, INN / KPP of the taxpayer: the relevant details of the organization are indicated.
- For individual entrepreneurs: full name and address of residence.
- KBK: 182 1 05 01 011 01 1000 110.
- Taxpayer status: legal entity - 01, individual entrepreneur - 09.
- Operation type: 01.
- Order of payment: 5.
- UIP code: 0 (when paying tax) or the code specified in the request (when paying the debt based on the tax authority's request).
- OKTMO: code of the territorial affiliation of the organization or individual entrepreneur.
- Basis of payment: TP (for current payments), ZD (for debt), TR (for payment on demand).
- Tax period: quarter for advance payments (QV.01.2018; QV.02.2018, etc.) or calendar year (GD.00.2018).
- Document date: 0 (for advance payments and for payment of arrears) and 03/31/2018 / 04/30/2018 (for payment of the annual tax amount).
- Purpose of payment: advance payment for Q1, Q2, Q3, tax for 2018.
For more information about the KBK used in the simplified tax system, read the article "KBK for STS" income "for 2017-2018" .
Terms of payment of STS "income" in 2018
Tax for 2017 - no later than:
- for organizations - 04/02/2018 (transfer from Saturday, 03/31/2018);
- SP - 04/30/2018.
Advance payments for 2018 are paid no later than:
- for the 1st quarter - 04/25/2018;
- 2nd quarter - 07/25/2018;
- 3rd quarter - 10/25/2018.
Tax for 2018 - no later than:
- for organizations - 04/01/2019 (transfer from Sunday, 03/31/2019);
- SP - 04/30/2019.
The principles for filling out a payment order for 2018 are the same as in 2017.
Check if you are ready for delivery annual reporting according to the simplified tax system, you can according to our checklist.
Sample of filling out a payment order
In our article, you can see a sample of a tax payment document issued by an individual entrepreneur.
The payment order generated by the organization has the following differences:
- the checkpoint field is additionally filled;
- the taxpayer status is changed to 01.
In 2017 and 2018, the same rules for processing a payment order apply. There are some differences in filling out the fields of the document for orders created by individual entrepreneurs and organizations.
Sample payment order under the simplified tax system (income) in 2018
Previous article: Calculation of the simplified tax system
Individual entrepreneurs on the simplified tax system must regularly pay advance contributions to the state budget. But unlike large companies with the status of legal entities, which often prepare reports and know perfectly well how to carry out all the calculations, when and how to submit the documentation, it is not so easy for an entrepreneur to form even a payment order.
What is worth knowing to make it easier for yourself? What details should be entered in the USN payment order form (income) in 2018?
General information ^
When is a payment order used for the simplified tax system, what is it? Consider the basic laws that you should be guided by when filling out the form.
What it is?
The term "payment order" is understood as a form of non-cash settlement, which is an order of depositors of accounts (payers) to their banking institution to transfer amounts to the accounts of buyers.
Moreover, an account can be opened in any bank. If the person does not have a bank account (Art. 863, clause 2 of the Civil Code), then the same rules will apply as for the account holder.
When calculating by payment order banking institution must transfer the payer's funds to the account of the person indicated in the details.
Payment must be made within the time period, which is regulated by legislative acts, unless other terms are specified in the contract.
There are urgent and long-term types of payment orders. Urgent is applicable in this case:
- when transferring advance amounts (before the delivery of products, works);
- transfers after the goods have been shipped;
- partial payment for a major transaction.
Payment for the order can be carried out in full or in part, if there are no funds on the payer's accounts (a special mark is put in the document).
Orders are issued in electronic format or printed on paper.
According to clause 1.15 of the Regulation Of the Central Bank Russia, according to individuals documentation is generated for the transfer of money by banks from time to time (with a long-term order)
Often, a payment order is prepared in 4 copies:
The order can be accepted even if the payer does not have funds in the account. Executed only after the appearance of money.
Purpose of the document
The payment order is used to transfer funds to the recipients' accounts:
- for the products that are supplied, the services provided - by prepayment or by periodic transfers;
- to the budget of any level and to the off-budget fund;
- when returning a loan, deposit or paying interest on it;
- in other cases described in regulatory enactments.
The order form that is used for registration is form 0401060.
Application for simplification
Enterprises operating under the simplified taxation regime are obliged every quarter (by the 25th next month after the reporting period) to pay tax advances.
If advance payments are made through a bank, then a payment order is used. The form will contain the following data:
- The name of the payment form.
- OKUD code.
- Purpose of enumeration.
- Information about the payer.
- The name of the bank, its location, BIC, correspondent account, subaccount.
- Data on the recipient of the money.
- The size of the listing.
- The order of transfer.
- The operation that is being carried out.
You need to fill out the order in accordance with the requirements described in the legislation. Otherwise, banks refuse to make payments.
You can draw up a document using a special program. Individual entrepreneurs have the opportunity to pay advances in kind.
A sample of filling out a payment order under the simplified tax system in 2018 ^
To fill out an order, you should be guided by the rules in force in 2018. Otherwise, there is a risk of making a mistake, due to which the bank will not process the transfer, and the payment will be delayed.
This is fraught with penalties. What to write in the form:
Payment for the simplified tax system for the year - a sample of filling
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"Payment of the simplified tax system for the year" - this expression is shortly called by the simplified a payment order for the transfer of tax paid in connection with the application of the simplified taxation system. This document must reflect the correct amount of tax and ensure the timely receipt of funds to the budget. Learn how to correctly calculate the tax and what mistakes when making a payment order it is important to avoid, learn from our material.
Payment order for simplified taxation system: what requirements should be taken into account?
Payment order according to the simplified tax system for the year is drawn up:
- in accordance with the requirements stipulated by the Regulation of the Bank of Russia on the rules of transfer Money dated 19.06.2012 No. 383-P - in it you will find a description and composition of all payment details;
- taking into account appendix No. 2 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n - it clarifies the procedure for reflecting information in the details of payment for the transfer of tax payments.
When filling out the payment order, especially carefully check the details, errors in which may impede the timely receipt of the simplified taxation system into the budget:
- inaccurate indication of the beneficiary's account; and / or
- incorrect reflection of the name of the UFK bank (Department of the Federal Treasury).
Errors or inaccuracies in the rest of the payment details are not so critical - they do not interfere with the receipt of the simplified taxation system into the budget (subparagraph 4 of paragraph 4 of article 45 of the Tax Code of the Russian Federation).
Find out how the courts evaluate errors in payments from the publication.
Payment order according to the simplified tax system for the year of the sample 2018 for recent times has not undergone any fundamental changes, so last year's payment can be taken as its basis.
Before drawing up a payment document, pay special attention to correct calculation tax - we will talk about this further.
Annual payment for the simplified tax system: what date and amount to put in the payment order?
Pay off the budget for 2017 in April 2018 (clause 7 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation). Companies need to manage to transfer the tax no later than April 2 (transfer from Saturday, March 31), and entrepreneurs have more time for this - on the 30th of the same month, inclusive.
Before registering a payment document, determine the amount of the payment. When calculating the payment for the simplified tax system for the year, use the formula:
Annual payment based on the results of 2017 (GP 2017)
Companies and individual entrepreneurs calculating tax on income received
GP 2017 = NB? CH - B - A
Simplifications calculating the simplified taxation system from the base "income minus expenses"
GP 2017 = NB? CH - A
NB - the tax base simplified tax for 2017 (income or the difference between income and expenses);
V - tax deduction for a simplified person who pays income tax (clause 3.1, clause 7 of article 346.21 of the Tax Code of the Russian Federation);
A - tax advances paid during the year (clause 5 of article 346.21 of the Tax Code of the Russian Federation).
Use our tips on the indicators used in the calculations:
Let's consider the design of a sample payment according to the simplified tax system for a year using an example.
Technotek LLC began to apply a simplified system (“income minus expenses”) from the 1st quarter of 2017. On March 27, 2018, the chief accountant handed over the payment order for the payment of the simplified taxation system for the year to the General Director of Technotek LLC for signature. It reflected the tax payable - 21,233 rubles. The chief accountant has attached an explanatory calculation to the payment:
Initial data for the calculation for 12 months of 2017:
Income - 5,789,229 rubles;
Expenses - 4,998,145 rubles;
Tax advances paid - RUB 97,430.
Tax calculation for 2017:
Tax at STS: (5 789 229 - 4 998 145) ? 15% = 118 663 rubles.
Minimum tax: RUB 5,789,229 ? 1% = 57 892 rubles.
Since 118 663 rub. > RUB 57,892 > no minimum tax paid
Tax payable at the end of the year, taking into account advance payments: 118 663 - 97 430 = 21 233 rubles.
A sample of filling out a payment order according to the simplified taxation system for the year of Technotek LLC can be found here.
To fill in the payment form for the simplified tax system for 2017, correctly calculate the tax amount and check all the main payment details. Avoid inaccuracies and mistakes that hinder the receipt of tax in the budget, and do not forget about the deadlines for the transfer of the annual payment.
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KBK USN 6 percent 2018
KBK USN 6 percent 2018 is applied on the simplified taxation system with the object of "income". See the current codes for the tax, interest and penalties table, as well as a sample payment order.
KBK USN 6 percent in 2018
The STS rate of 6 percent is the rate at which the entire income of an organization using a special regime is taxed (Article 346.20 of the Tax Code of the Russian Federation).
The use of the STS 6 percent among small business owners is considered the simplest accounting system. And they transfer such a tax to individual KBKs.
Despite the next changes in the codes budget classification from this year, KBK USN income 2018 not changed. In this case, the code for tax, penalties and fines is different (see table).
KBK USN income for 2018
KBK USN income for 2018 consists of 20 digits, where
- 182 - payment administrator code - Federal Tax Service;
- 105 - USN;
- 0101101 - budget type (federal), subgroups, code, income sub-item;
- 1000 - tax;
- 110 - tax revenues.
In the payment order of the simplified tax system, income must be indicated exactly by KBK18210501011011000110, both when paying tax in the current year and for previous periods.
Download KBK USN 2018 income
Thus, companies on the simplified tax system with an object of income have one BCC for tax, one for a fine and one for penalties. Read on for more details.
KBK USN income penalties 2018
If the tax is not paid on time, the tax authorities will charge a penalty. They must be paid for a special separate code - KBK of penalties for the simplified taxation system income 2018: 18210501011012100110.
The difference between the penalty code and the USN tax code is only in the 14-17 digits. For late interest it is 2100. For tax - 1000. For fine - 3000.
KBK USN 6 percent 2018 for individual entrepreneurs: sample payment order
In field 104 of the payment order according to the simplified tax system (“Recipient”), you must put the budget classification code, which consists of 20 characters. KBK 6 percent under the simplified tax system for individual entrepreneurs 2018 - 182 1 05 01 011 01 1000 110.
If you indicate an incorrect BCC USN income of an individual entrepreneur in 2018, then the Tax Code of the Russian Federation is not prohibited from clarifying the erroneous BCC. However, it can be clarified within the limits of one tax, for example, if instead of the new code the company has put the old one. But it will have to be proved in court (resolution of the Federal Antimonopoly Service of the Central District of 01/31/2013 No. A64-5684 / 2012).
In order not to argue with the inspection, it is easier to pay the tax again on the correct CBC. And ask for an erroneous payment to be offset against future payments.
Watch the video about the CBK USN 6 percent. Tatyana Novikova, Ph.D., auditor, tax consultant, associate professor of the Moscow State University of Management, tells about what has changed in the codes.
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VAT payment order in 2018: sample
All value added tax payers expect an increase in the VAT rate in 2018, but so far this question remains open. As for the BCC and the requirements for filling out a payment order, everything is known here. In this article, we will consider how to draw up a VAT payment order in 2018. We have provided a sample in the article.
Sample payment for VAT in 2018
Let's consider how to fill in a payment order for the payment of value added tax for legal entities: VAT payers, importers and tax agents in 2018.
Breaking news from the Central Bank of the Russian Federation: banks were forbidden to accept payment orders with such words in the purpose of payment >>>. Read the details in the Russian Tax Courier magazine.
Sample payment order for payment of interest on VAT in 2018
Penalties for VAT 2018 for legal entities are still accrued in the event that the tax payment is out of time.
What are the requirements for filling out a VAT payment order from 2018
In accordance with the rules for filling out payment orders approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the taxpayer must indicate the following information when transferring VAT to the budget:
- « Payer status "(field 101)
A comment:
- if VAT is paid entity- code "01"
- if VAT is paid by an individual entrepreneur - code "09"
- if VAT is paid by a company or individual entrepreneur as tax agents- code "02"
- "Tax ID of the payer" (field 60)
A comment:
Field 60 indicates the TIN of a company or individual entrepreneur making a payment for value added tax to the budget of the Russian Federation
- "KPP of the payer" (field 102)
A comment:
In field 102, the KPP of the paying company is indicated. Individual entrepreneur also fills in field 102, puts "0".
- "Payer" (field 8)
A comment:
In field 102, the organization (or separate subdivision) indicates its short name. Individual entrepreneur - full name.
- "TIN of the recipient" (field 61)
A comment:
In field 61, it is necessary to put the TIN of the tax inspectorate where the payer transfers the value added tax
- "KPP of the recipient" (field 103)
A comment:
In field 103 - the checkpoint of the tax inspectorate where the payer sends the value added tax
- "Recipient" (field 16)
A comment:
Field 16 indicates the tax office to which the value added tax is transferred. It is not enough to supply only the tax office number. For example: "IFTS No. 25".
This is not true. The payer must enter data on the IFTS as follows: "UFK in Moscow (IFTS No. 25 in Moscow)"
- "Order of payment" (field 21)
The deadline for payment of the advance payment under the simplified taxation system for the 1st quarter of 2017 is no later than April 25, 2017. You can find all the dates of payment of advances on the "simplified" tax in the article "". How to calculate the down payment in 2017 correctly? For which KBK to pay it? We will answer the most important questions, offer step by step instructions and provide a sample payment order.
How to calculate an advance payment on the simplified tax system for the 1st quarter of 2017
In 2017, advance payments paid during the year for reporting period(I quarter, half a year and 9 months), and tax for the year ( taxable period) must be calculated on the basis of the information on income specified in sect. ... Here is a step-by-step instruction on determining the amount of the advance payment for the 1st quarter of 2017.
Step 1. Set amounts to reduce the down payment
To begin with, determine the amount that reduces the advance payment on the simplified tax system for the first quarter of 2017. This amount includes payments that were transferred during the first quarter of 2017, namely (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):
- insurance premiums paid for employees (including persons working under civil law contracts);
- temporary disability benefits paid at the expense of the employing organization for the first three days of illness.
Do not miss
In order to reduce the advance payment on the simplified tax system for the 1st quarter of 2017, take into account only the amounts paid during the 1st quarter of 2017. For example, insurance premiums for March paid in April 2017 no longer reduce the advance payment for Q1 2017. You will take these contributions into account when calculating the advance payment for the half of 2017. However, insurance premiums for December 2016 paid in January 2017 can be taken into account when calculating the advance payment for Q1 2017.
Step 2. Determine the maximum amount of reduction
Now you need to define maximum amount, by which you can reduce the advance payment for 1 quarter. To do this, you will need to apply the formula (clause 1 of article 346.20, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
Let's give an example.
Suppose that for the 1st quarter of 2017 the organization received income in the total amount of 1,450,000 rubles. In this case, the maximum amount by which the advance payment under the simplified taxation system can be reduced will be 43,500 rubles (1,450,000 x 6% / 2).
Step 3. Calculate the down payment
At the end of the 1st quarter of 2017, calculate the advance payment according to the following formula (clauses 3, 3.1, 5 of Art. 346.21 of the Tax Code of the Russian Federation):
Here is an example of calculating an advance for the "simplified" tax for the 1st quarter of 2017. Let's assume that the income for the 1st quarter is 1,450,000 rubles. In the same quarter, insurance premiums were paid for December, January and February in the amount of 89,000 rubles, and sick leave benefits were paid at the expense of the employer in the amount of 17,000 rubles.
The amount that reduces the advance payment is 106,000 rubles. (89,000 rubles + 17,000 rubles). It exceeds the maximum amount by which the advance payment can be reduced - 43,500 rubles. (1 450 000 rubles x 6% / 2). Consequently, the advance payment to be paid for the I quarter will amount to 43,500 rubles. (1,450,000 rubles x 6% - 43,500 rubles).
Sample payment order
Form a payment order for an advance payment under the simplified tax system for the 1st quarter of 2017 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.
An advance payment for the 1st quarter of 2017 must be made to an account in the territorial administration of the Treasury of Russia according to the details of the IFTS, to which the company is attached at its location. This refers to the address at which the organization was registered in accordance with the Unified State Register of Legal Entities (clause 2 of article 54 of the Civil Code of the Russian Federation).
Even if the organization has separate subdivisions, transfer the single tax and advance payments according to the details of the inspection in which the head office is registered (clause 6 of article 346.21 of the Tax Code of the Russian Federation).
If we talk about individual entrepreneurs, then the advance payment for the 1st quarter of 2017 must be transferred to the details of the tax inspectorate at his place of residence (clause 2 of article 11 Tax Code RF).
Here is a sample of a payment order for an advance payment under the simplified tax system with the object "income" for the 1st quarter of 2017, which, if necessary, you can download.
Payment order for the transfer of an advance payment according to the simplified tax system for the 1st quarter of 2017 in Word format.
Please note that in 2017 year KBK for the payment of advances on the simplified taxation system have not changed. The following codes are valid for the simplified tax system with the object of taxation "income":
- KBK for tax - 182 1 05 01 011 01 1000 110;
- KBK for penalties - 182 1 05 01 011 01 2100 110;
- KBK on fines - 182 1 05 01 011 01 3000 110.
The payment order of the USN income 2017 or income minus expenses 2017 must be filled in at the end of the year by all simplified taxpayers. This applies to both organizations and individual entrepreneurs. In each of these cases, the payment order will be filled in differently. Before starting to fill in the payment order, it is necessary to make a calculation of the simplified taxation system, which is different for the income and income-expense regimes. Indicators should be entered into a payment order only after all calculations have been completed.
Payment of simplified taxation system for 2017
Taxpayers on the simplified system must pay the simplified tax system during the year in advance at the end of each quarter. And at the end of the calendar year, which is the tax period for the simplified tax system, they must calculate and pay the final tax amount, taking into account all the advances paid during the year.
Wherein Russian legislation provides for a different deadline for the payment of annual payments under the simplified tax system for organizations and individual entrepreneurs (clause 7 of article 346.21 of the Tax Code of the Russian Federation). Organizations must make the final tax payment at the end of the year by March 31, and individual entrepreneurs - by April 30. Sometimes it is possible to extend this period until the next working day if these dates fell on a national day off. So, in 2018, the deadline will be postponed, for firms to 04/02/2018, and for individual entrepreneurs - until 05/03/2018.
But the terms of payment of advances on the simplified taxation system are the same for everyone - at the end of the reporting quarter until the 25th day of the next month.
In 2018, the payment will be processed in accordance with the same rules as in the previous year. When filling out, you should use the form according to OKUD 0401060, approved. Bank of Russia Regulation No. 383-P dated June 19, 2012.
How to fill in the payment order correctlySTS in 2017
When filling out the payment order of the USN income for 2017, the simplified person should pay attention to the following main details:
- Payment receiver. This line contains the name of the tax authority in which your organization or individual entrepreneur is registered.
- TIN and KPP of the recipient. This requisite reflects data on your FTS;
- The name of the local body of the federal treasury: UFK.
- Current account number and BIC. The payment order provides that these fields must be filled in for both the payer and the recipient.
- Name, INN / KPP of the taxpayer. In these fields, you must provide information on your organization.
- Individual entrepreneurs must indicate their details, full name and place of residence.
- KBK. This field is filled in in accordance with the order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. In the payment order of the USN income 2017, you need to indicate BCC 182 1 05 01011 01 1000 110. But, for the income-expenditure USN, another BCC is provided. Moreover, it is one for payment minimum tax — 182 1 05 01021 01 1000 110.
- Taxpayer status. In this line, organizations must indicate the code 01, and the individual entrepreneur - 09.
- Operation type. Here the code is indicated in Appendix 1 to the regulation of the Bank of Russia dated 19.06.2012 No. 383P. In our case, code 01 must be put in this field.
- Order of payment. In accordance with civil law, when paying tax under the simplified tax system, the number 5 is put in this field.
- UIP code. When paying tax, this line must be set to 0. If the tax authority has sent a claim to the taxpayer, then given code taken from this document. In any case, you cannot leave the field empty, since in this case the bank will not accept the payment.
- OKTMO. This field is filled in in accordance with the All-Russian Classifier. The code must necessarily correspond to the one that will be indicated by the taxpayer in the tax return.
- Basis of payment. This field is a two-digit code. Since in our case we are talking about a standard payment tax payment, then in the field you need to specify the TP.
- Taxable period. This line indicates the tax payment period. Since we pay the annual tax, we will need to put it in the GD.00.2017 field. For advances, instead of ГД, the letters КВ are put.
- Date of the document. Since we are filling out the payment form for the final tax amount, this field must indicate the deadline for payment of the payment (that is, March 31 or April 30). If the payer needs to pay an advance payment on the simplified tax system or a debt, then in the field you need to put 0.
- Purpose of payment of the simplified tax system income 2017 or income minus expenses 2017. In this line of the payment, you need to indicate which payment you want to make. For example, when specifying the purpose of payment of the USN income 2017, you can specify “ Single tax income for 2017 according to the STS ".
Payment order for penalties on the simplified tax system income 2017
Penalty interest is an interim measure, not a sanction. The presence of penalties is provided to ensure the timeliness of budget receipts.
If you need to fill out a payment order for penalties, you need to pay attention that, in general, it is similar to the standard payment for the simplified tax system. In it, you will need to put the same payer status and the same income administrator. The recipient's details will be filled in in the same way.
The main difference will be the filling in of the KBK requisite. For the income tax regime, when paying penalties, it will be necessary to indicate the following BCC - 182 1 05 01011 01 2100 110, and for the income and expense regime (it is also relevant for the minimum tax) - 182 1 05 01021 01 2100 110.
Another difference is filling in the "Basis of payment" requisite. If an organization or individual entrepreneur wants to pay off the debt on the simplified taxation system (with the independent calculation of penalties and their voluntary payment), then it must be indicated in the ZD field. And if the taxpayer received a claim for payment of penalties, then in this field you need to put TR. If was carried out tax audit and on the basis of the act you make a transfer of penalties, then in the field you will need to put the AP.
There are a number of peculiarities when filling in the "Tax period" field. If the taxpayer pays penalty interest voluntarily, then 0 is simply put in this line. This is due to the fact that penalty interest does not need to be paid at the same frequency as current payments. But if you need to pay a penalty for a certain period, then indicate it in the payment (MS 09.2017 - penalties for September 2017). If there is a demand, this requisite shall indicate the period specified in the demand. When paying off interest on an act, 0 is also put in this line.
Please also note that in case of self-payment of penalties, in fields 108 "Document number" and 109 "Document date", you must put 0. When paying on demand or an inspection act, you must put the number and date of the corresponding document in them. For example, requirements.
Outcomes
Thus, in 2018, the payment order of the USN income for 2017 is filled in according to the form and the same rules that were in force in 2017. The same applies to the income and expenditure simplified tax system. There are some differences when filling out payments by organizations and individual entrepreneurs.
It is important to note that filling out a payment order requires increased care, since if mistakes are made in such details as the recipient's bank, the account number of the Federal Treasury, etc., they may lead to the need to re-pay the simplified taxation system. And if the tax is paid again at the end of its payment period, the taxpayer will have to pay additional financial sanctions. Other errors in filling out the payment order can be corrected by the taxpayer submitting to the Federal Tax Service an application for clarifying the payment. They do not entail the imposition of sanctions.
Update. Please note that from January 1, 2017, the BCC for payment of tax under the simplified tax system may change. Check this point yourself. Better yet, form such documents in accounting services or programs (just do not forget to update them in a timely manner).
Suppose that an individual entrepreneur wants to pay an advance payment on the simplified taxation system of 6% for any quarter in cash, through SberBank. Where can I get a receipt?
Of course, if you use the program accounting(for example, "1C"), then this is done by pressing two or three buttons. And if there is no such program?
Then you can use the official service for generating such receipts from the most Tax Service RF (FTS).
Important: after March 28, 2016, the appearance of this receipt may change as new rules for their design are introduced. Accordingly, the pictures from the instructions may differ .. But the essence should remain the same: we carefully read the instructions of the service from the Federal Tax Service and carefully fill in the data on our individual entrepreneur.
Better yet, do this: buy an accounting program in which these receipts are updated by the developers.
How to generate a receipt for payment of an advance payment on the simplified tax system?
And select the service for generating receipts for individual entrepreneurs:
And we get to the next screen:
Here you need to enter your four-digit tax code. It is clear that not all individual entrepreneurs know him ...
If you do not know the code of your tax office, you can immediately click on the "Next" button and the system will automatically substitute it according to your address data.
Of course in question about the address specified in the IP documents. That is, this is the address of your registration according to your passport.
Let's consider an example of filling out a receipt using the example of Moscow.
Here you need to indicate that the individual entrepreneur lives in the capital, indicate the street, and click on the "Next" button
As you can see, the system at your address has determined the code of the IFTS and OKTMO.
- If we pay in cash through "SberBank", then in the drop-down list select "Payment document", and click on the "Next" button.
- If you pay from an individual entrepreneur's account in a bank, then select "Payment order"
Since we pay an advance according to the simplified tax system, we choose "Payment of tax, due ..."
Here you will have to indicate the so-called KBK. In short, this code indicates that a payment is made under the simplified taxation system of 6%. We need to register this code: 18210501011011000110
- We indicate that the payment is made by an individual entrepreneur (code 09)
- Foundation of TP (payments of the current year)
- CV (quarterly payments
- We indicate the quarter you need and 2016.
Naturally, you indicate your number of advance payment according to the simplified taxation system and the quarter of 2016 you need. Please note that an individual entrepreneur can pay taxes in this way ONLY on his own individual entrepreneur. This is written in red letters in the picture below!
Choosing a payment method. If you choose a cash payment method for tax, a receipt will be generated for Sberbank.
Once again, we carefully check everything and click on the "Generate payment document" button.
Important: a receipt marked by the bank (and a check) for payment must be kept. It may be required by the tax authority during a possible audit.
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Dear Entrepreneurs!
A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified taxation system 6% without employees for 2019 is ready:
"What taxes and insurance premiums does the individual entrepreneur pay on the simplified tax system 6% without employees in 2019?"
![](https://i2.wp.com/dmitry-robionek.ru/wp-content/uploads/2019/02/cover-usn-2019f-300-jp-1.jpg)
The book covers:
- Questions about how, how much and when to pay taxes and insurance premiums in 2019?
- Examples of calculating taxes and insurance premiums "for yourself"
- A calendar of payments for taxes and insurance premiums has been provided
- Frequent mistakes and answers to many other questions!
If you opened your own business, applied for the selected tax regime - in this case, it is a simplified “Income” - then sooner or later (or rather, by the 25th of the month following each quarter) you will have to pay tax according to the special regime you have chosen. Let's look at how to do this correctly so that the paid amounts go where they need to, and the entrepreneur does not fall under penalties and fines.
So, you've worked for a while, the end of the quarter has come, and it's time to calculate the tax. If you have selected as the mode taxation of the simplified tax system income then base rate it will be 6% for you. However, the regions can lower this figure by their decision 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 even more so, you can be provided with tax holidays if the individual entrepreneur meets all the criteria. To find out, just contact tax office at the place of registration of the individual entrepreneur.
If we take as a basis that tax rate 6%, then the calculation is carried out as follows:
- The entire amount of income received by the individual entrepreneur for the quarter is taken (half a year, nine months or a year - the tax period for a simplified year, and advance payments are calculated on an accrual basis). Be careful - income does not mean depositing your own own funds.
- The resulting figure is multiplied by six percent. For example, the revenue was 140,000 rubles, then the advance payment on the simplified taxation system is 140,000 x 6% = 8,400 rubles.
- If you have already paid advance payments in the current year, then subtract them from the resulting amount.
And now what can please you - every entrepreneur pays annually fixed contribution"For myself" in Pension Fund and fund Health insurance... Its value is different every year and has been approved by the government since 2019. This year the contribution is 32385 rubles. It can be paid all at once or broken in parts throughout the year, the main thing is that the payment is gone before December 31. But usually, the fee is divided into four parts and paid quarterly. This is due to the fact that the amount of a fixed payment paid in the quarter for which you calculate the simplified tax system decreases advance payment for tax. If an individual entrepreneur does not have hired personnel, then up to 100% (in our example, it is 8400 - (32385: 4) = 303.75 - the amount that needs to be transferred according to the STS), if there are employees, then up to 50%.
If it's time 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 payment document.
You will need to fill in the required fields:
- Your tax code (if you don’t know, the program will substitute it automatically when you fill in the address).
- The status of the person (in our case, it is "09" - IP).
- The basis for payment is “TP” if it is tax for the current period.
- Tax amount.
- Surname and name of individual entrepreneur.
- TIN (required if you want to pay directly from the site) or address, if you just need to print the generated receipt in order to pay later through the cashier in a bank convenient for you.
The second way is to use for payment bank terminals... However, if you choose it, you should prepare in advance all the same information as when filling out a receipt through the site, since it is better not to blindly trust the data that the terminal automatically substitutes.
The third - and perhaps the most effective - is to open a checking account with a bank, if you haven't done so before.
Yes, the law does not oblige individual entrepreneurs to have a checking 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 for which it is more convenient and easier to work with non-cash (and most of them are among medium and large companies);
- allows you to accept absolutely any amount, while there is a limit of 100,000 rubles for cash turnover under one agreement. Even if the payment does not take place one-time, but in small installments, as soon as total amount exceeds the specified threshold - the entrepreneur is obliged to switch to cashless payments;
- if you plan to keep money on the account, then you can choose a bank that has a tariff plan with interest on the balance of the account;
Many entrepreneurs are discouraged from opening a bank account by the fact that it will incur unnecessary costs. But for the moment tariff plans offered by various financial institutions, are very flexible, and if an individual entrepreneur has a small turnover on the account, then you can choose a tariff without a monthly fee at all, however, the cost of transfer for each individual payment will be higher.
If you plan to carry out only a few transactions per month on the account, this turns out to be much more profitable than the usual option with a subscriber. payment and low price for remittance... Moreover, for paying taxes, the bank commission is not charged.
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 difficult in this, the main thing is to have a sample at hand. In this case, special attention must be paid to the correct entry of the name of the UFC bank and the recipient's account, otherwise your obligation to transfer the tax will not be considered fulfilled.
So, the payer is filled in:
- field 101 - payer status - in our case, SP - 09;
- fields 8 and 60 - the name of the individual entrepreneur and his TIN. If you use an Internet bank, these fields are usually always automatically filled in, as well as fields 9, 10, 11, 12, which carry data about your account;
- field 7 - the amount of the tax to be paid;
- fields 16.61 and 103 - the name of the tax authority where you transfer the payment and field 14-BIK of the recipient's bank. Cor. the account in field 17 and the name of the bank 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 on demand from the tax office. In general, the correctness of filling in this field is critical only if there is no money on the account to make payments, if there are funds, then all debits from the account will occur in a calendar sequence;
- field 104 - Tax CBC, for the STS "Income" in 2019 it is 182 1 05 01011 01 1000 110. Please note that if you pay a fine or tax interest, they will have their own personal CBC.
- field 105 - OKATO is area code, it can be found through specialized sites, for example, http://classinform.ru/kod-okato-po-inn.html by entering your TIN;
- field 106 will present you with several options. If you pay tax on time - put "TP". If you realized it, you found yourself in debt and voluntarily extinguish it - "ZD". Well, if a requirement has already come from the IFTS - "TR", the remaining six values are much less common, and you can see all of them directly when filling out the column;
- field 107 select "КВ" - a quarter, then a number from 01 to 04 - the number of the quarter, respectively, the last four digits - this is the year for which you pay tax;
- field 108 - document date - always equal to 0, if listed current payment;
- field 109 - the number of the document of the claim for the payment of tax. Similar to field 108 - if you have a timely transfer - always "0"
- field 24 - payment purpose - where you write practically the same thing that you previously coded in fields 104-109, but in words.
For a person who is faced with filling out a tax payment order for the first time, this may seem like a rather difficult task. In fact, you need to go through all the above procedure only once, then you will save the template in the online bank or you will 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.
And although there is no direct prohibition on transferring taxes from the personal account of an entrepreneur, 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 personal accounts of clients for commercial purposes. In the best case, the bank can simply block such a payment, in the worst case, there will be troubles up to closing the account.