The minimum tax for simplification. Calculation of the simplified tax system income minus expenses (with examples)
What minimum tax for IP? What's happened ? These and other similar questions concern many aspiring entrepreneurs. The tax legislation provides for two systems of reference tax accounting economic entities: OSN (basic taxation system) and STS (simplified taxation system).
Making tax payments for individual entrepreneurs
The differences between the two approaches are the complexity of accounting, the timing of reporting, the number of payments to the budget, segmentation by quantitative and qualitative characteristics of enterprises and organizations. Possibility maintaining the simplified tax system prescribed for individual entrepreneurs or enterprises with employees of no more than a hundred people, annual revenue of up to 60 million rubles and small balances in assets (up to 100 million rubles). Also, these enterprises should not have branches and ownership shares in other enterprises above 25%.
In turn, the USN provides for two methods of accrual:
- The first is from revenue, the amount of payment to the state is 6% of the annual revenue of an individual entrepreneur.
- In the second method, the size of the annual tax payment is equal to 15% and is calculated from the profit for the year.
The choice of the method of calculation and payment under the simplified tax system is at the mercy of the taxpayer.
It is believed that in the service sector, consulting, where the revenue is small and expenses are insignificant, it is more profitable to make deductions from the proceeds, and in retail and wholesale trade, where the turnover is huge and the margin is insignificant, it is advisable to use "income minus expenses".
But the business owner needs to keep in mind that his appetite under the simplified tax system is limited to revenue of 60 million rubles. Beyond this border, he becomes "big" and is forced to work with the tax office "in an adult way."
An individual entrepreneur, when calculating a tax payment on the amount of profit, must understand that in the absence of such (which is not uncommon among those starting a business), there is no obligation to make payments to the budget. But the legislator understands the difficulties of the domestic businessman and in Art. 346 tax code anticipated such a situation. The provisions of this legislative act provide for individual entrepreneurs the obligation to pay the minimum tax payment.
- Minimum tax for individual entrepreneurs: calculation and payment. For individual entrepreneurs according to the results economic activity for a year it is necessary to pay a minimum of taxes determined by law. The volume of minimum payments is established for those entities who apply the simplified tax system with payment of 15% of profit. But in this case, the amount is calculated from the businessman's income for the year.
- Conflict of legislation, which confirms the right of the legislator not to miss his benefits when applying schemes for optimizing tax payments. In case of unprofitable activity for an individual entrepreneur, the calculation of payments to the state income in a different form (from the amount of income) is forcibly applied, but this requirement is mitigated by the possibility to take into account the difference in taxes assessed when the amount of the minimum tax exceeds the amount actually accrued from profit in the expenses of the next tax period.
The minimum amount of the annual tax on individual entrepreneurs is the amount of the obligatory payment in favor of the state for any result of activity. The minimum tax for individual entrepreneurs is 1% of annual revenue. The obligation to pay the minimum arises for an individual entrepreneur if the tax on the difference between income and expenses is less than the minimum amount of IP tax, or in the case of loss-making activities, when the amount is zero. The calculation for individual entrepreneurs at the end of the year is carried out according to the following algorithm:
- the amount payable is calculated based on the difference between income and expenses, multiplied by the rate;
- then the calculation of the smallest tax amount for IP;
- of the two calculated values, the larger one is determined;
- the selected amount is reduced by the amount of advance payments paid for the reporting periods during the year.
It is important not to miss the opportunity to include the difference between the minimum tax and the calculated value established under the simplified tax system, to fix this amount in deferred expenses, along with possible losses based on the results of the year.
Important reminder: the minimum tax and advance payments based on the results of reporting periods are posted to different codes budget classification therefore, the offset of these obligations can be made only on the basis of a written application of the taxpayer. In the future, you can lose a lot of time looking for a match between overpayments and arrears for different lines of the classifier.
When choosing a taxation system in the form special treatment, such as the simplified tax system, the object of taxation of which is “income reduced by the amount of expenses”, taxpayers are required to pay minimum size tax. Consider the case in which accrual occurs, as well as the nuances that arise when the tax period is reduced as a result of liquidation or reorganization or other cases.
On the basis of the Tax Code of the Russian Federation Art. 346.18, paragraph 6 taxpayers who have chosen as a system taxation of the simplified tax system, whose object of taxation is income reduced by the amount of expenses, under certain conditions must pay a minimum tax to the budget.
The obligation to pay the minimum tax arises if the amount of tax payable and calculated in the usual manner is less than the amount of the minimum tax.
Calculation of the amount of the minimum tax under the simplified tax system for the past taxable period is made based on the size of 1% of the tax base, which is income determined on the basis of Article 346.15 of the Tax Code. Those. multiply the tax base by 1% and get the value of the minimum tax.
Based on Article 346.20 of the Tax Code, clause 2, for taxpayers who apply the simplified tax system “income minus expenses”, a differentiated tax rate can be established by decision of the constituent entities of the Russian Federation, within the established percentages from 5 to 15%. According to the Ministry of Finance of the Russian Federation, when applying a reduced tax rate according to the simplified tax system, the amount of the minimum tax does not change, due to the fact that such a reduction is not provided for in Ch. 26.2 NK.
It should be noted that advance payments made during the year under the simplified tax system can be taken into account against payment minimum amount tax on the basis of Article 346.21, Clause 5, Article 78 of the Tax Code. The arbitration courts also take this position, which is confirmed by the decisions of the courts, for example, and issued on 10/20/2010 and 06/02/2009, respectively.
Another nuance associated with the minimum tax is the accrual of penalties. If the taxpayer did not make advance tax payments on time, for which penalties were charged, and at the end of the past year he must pay the amount of the minimum tax, according to which the amounts of such advance payments are less than he paid, then the amount of penalties must be reduced in proportion to the amount of tax payable by the minimum rate ().
At the same time, the resulting difference between the amount of tax, which is calculated in general order and the paid amount of the minimum tax, the taxpayer has the right to include in the expenses accepted for accounting in subsequent tax periods. In the current reporting period, this difference is not included, because this is not provided for by Chapter 26.2 of the Tax Code of the Russian Federation.
Cases where the expiration of the tax period occurs before December 31
The calculation of the minimum tax occurs after the expiration of the tax period, which is a calendar year. In some cases, the expiration of the tax period may occur before December 31:
- As a result of reorganization or liquidation, the organization ceased its activities before the end of the year, in which case the tax period will be calculated from the beginning of the year until the end date of the reorganization or liquidation (Article 55 of the Tax Code, clause 3)
- If an organization or an individual entrepreneur loses the right on the basis of which they could apply the simplified tax system. In this case, the tax period will be calculated from the beginning of the calendar year and up to the quarter that preceded the quarter in which such a right was lost. For example, an organization exceeded the allowable turnover under the simplified tax system in August 2014, as a result, in the 3rd quarter it lost the right to apply simplified taxation, therefore, the tax period will be calculated for the 1st and 2nd quarters of 2014.
In this regard, the opinion of the courts comes down to the fact that for taxpayers who have lost the right to use the simplified tax system before the end of the calendar year, the tax period will be calculated during the period in which he had the right to use the special regime. In this regard, the taxpayer must pay the minimum tax, even if there has been a loss of the right to apply the simplified tax system before the end of the calendar year (based on the decision,.
However, earlier, the courts had a different opinion, taking into account the side of the taxpayer. So, for example, according to the FAS of the Volga District, in such a situation, an organization (IP) should not pay the minimum tax in this regard. This was due to the fact that the tax is calculated based on the results of the tax period, which according to the legislation is a calendar year, and not on the basis of the reporting period, which may be shorter (according to Resolution No. A57-21529 / 2011 of 05.09.2012).
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For information on how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or who want to get advice from a professional, we can offer a free consultation on taxation from 1C specialists:
Benefits of using the USN 2019
Simplified tax system, USN, simplified - these are all the names of the most popular taxation system among small and medium-sized businesses. The attractiveness of the simplified tax system is due to both a small tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.
In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019)
The simplified system combines two different taxation options that differ in the tax base, tax rate and tax calculation procedure:
- USN Income,
Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system to account for? It is impossible to answer this question unambiguously, since it is possible that in your particular case the simplification will be neither very profitable nor very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate the tax burden of a business.
It is necessary to compare tax systems according to several criteria, we suggest briefly going through them, noting the features of a simplified tax system.
1. Amounts of payments to the state when conducting activities on the simplified tax system
We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance workers. Such transfers are called insurance premiums, and sometimes payroll taxes(which is incorrect from the point of view of accounting, but is understandable for those who pay these contributions). account for an average of 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.
Simplified tax rates are significantly lower than the tax rates of the general taxation system. For the simplified tax system with the “Income” object, the tax rate is only 6%, and since 2016, the regions have received the right to reduce the tax rate on the simplified tax system “Income” to 1%. For the simplified tax system with the "Income minus expenses" object, the tax rate is 15%, but it can also be reduced by regional laws up to 5%.
In addition to the reduced tax rate, the STS Income has another advantage - the possibility of a single tax due to insurance premiums listed in the same quarter. Legal entities and individual entrepreneurs-employers operating in this mode can reduce single tax up to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may not be a single tax payable at all.
On the simplified tax system Income minus expenses, you can take into account the listed insurance premiums in expenses when calculating the tax base, but this calculation procedure is also valid for other tax systems, so it cannot be considered a specific advantage of the simplified system.
Thus, the simplified tax system is, of course, the most beneficial tax system for a businessman, if taxes are calculated based on income received. Less advantageous, but only in some cases, a simplified system can be compared with UTII system for legal entities and individual entrepreneurs and regarding the cost of a patent for individual entrepreneurs.
We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend that you open an account with favorable conditions.
2. The complexity of accounting and reporting on the simplified tax system
According to this criterion, the USN also looks attractive. Tax accounting on a simplified system is maintained in a special Book of Income and Expenses (KUDiR) for the USN (form,). Since 2013, legal entities have also been keeping accounting on a simplified basis; individual entrepreneurs do not have such an obligation.
So that you can try the option of outsourcing accounting without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users with a month of free accounting services:
Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.
For comparison, VAT payers, enterprises on the general tax system and UTII, as well as individual entrepreneurs on UTII submit declarations quarterly.
We must not forget that on the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, six months, nine months. Although the period is called the reporting period, according to its results, it is not necessary to submit a declaration on the simplified tax system, but it is necessary to calculate and pay advance payments according to KUDiR, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).
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3. Disputes between USN payers and tax and judicial authorities
An infrequently taken into account, but a significant plus of the STS regime Income is also that the taxpayer in this case does not need to prove the validity and correctness documenting expenses. It is enough to record the income received in KUDiR and, at the end of the year, submit a declaration on the simplified tax system, without worrying that, according to the results, desk audit arrears, penalties and fines may be accrued due to non-recognition of certain expenses. When calculating the tax base in this mode, expenses are not taken into account at all.
For example, disputes with tax authorities on the recognition of expenses when calculating income tax and the validity of losses bring businessmen even to the Higher arbitration court(what are the cases of non-recognition by the tax authorities of the costs of drinking water and toiletries in offices). Of course, taxpayers on the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there are noticeably fewer disputes about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.
The Simplifiers are also lucky in that they are not (except for VAT when importing goods into the Russian Federation) a tax, which also provokes a lot of disputes and is difficult to administer, i.е. accrual, payment and return from the budget.
USN is much less likely to lead to. This system does not have such audit risk criteria as reporting losses when calculating income tax, high percent expenses in the entrepreneur's income when calculating personal income tax and a significant share of VAT recoverable from the budget. Consequences of visiting tax audit for business are not related to the topic of this article, we only note that for enterprises the average amount of additional charges based on its results is more than one million rubles.
It turns out that a simplified system, especially the version of the simplified tax system Income, reduces the risks of tax disputes and on-site inspections and it must be acknowledged added benefit.
4. The possibility of work of taxpayers of the simplified tax system with taxpayers in other modes
Perhaps the only significant minus the simplified tax system is to limit the circle of partners and buyers to those who do not need to take into account the input VAT. A counterparty working with VAT is likely to refuse to work with a simplifier, unless their VAT costs are offset by a lower price for your goods or services.
General information about the USN 2019
If you consider the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with the one who can still apply this taxation system.
Can apply simplified tax system in 2019
Taxpayers on the simplified tax system can be organizations (legal entities) and individual entrepreneurs ( individuals), unless they are subject to a number of restrictions as listed below.
An additional restriction applies to an already operating organization that can switch to a simplified regime if, following the results of 9 months of the year in which it submits a notification of the transition to the simplified tax system, its sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.
- banks, pawnshops, investment funds, insurers, private pension funds, professional members securities market, microfinance organizations;
- organizations with branches;
- state and budgetary institutions;
- organizations conducting and organizing gambling;
- foreign organizations;
- organizations that are parties to production sharing agreements;
- organizations in which the share of participation of other organizations is more than 25% (with the exception of non-profit organizations, budgetary scientific and educational institutions and those in which authorized capital consists entirely of contributions public organizations disabled people);
- organizations, residual value OS in which more than 150 million rubles.
Cannot apply simplified tax system in 2019
Organizations and individual entrepreneurs cannot apply the simplified tax system:
- producing excisable goods(alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
- extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
- switched to a single agricultural tax;
- having more than 100 employees;
- who did not report the transition to the simplified tax system within the time and in the manner prescribed by law.
The USN also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of lawyer formations.
To avoid a situation in which you will not be able to apply the simplified tax system, we recommend that you carefully consider the choice of OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes correspond to the activity above, then report it to USN tax won't allow. For those who doubt their choice, we can offer a free selection of OKVED codes.
Object of taxation on the simplified tax system
A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (which is often called “Income minus expenses”).
The taxpayer can make his choice between the objects of taxation "Income" or "Income minus expenses" annually, having previously notified in tax office until December 31 on the intention to change the object from the new year.
Note: The only restriction on the possibility of such a choice applies to taxpayers - participants in a simple partnership agreement (or on joint activity), as well as an agreement trust management property. The object of taxation on the simplified tax system for them can only be “Income minus expenses”.
Tax base on the simplified tax system
For the object of taxation "Income", the tax base is the monetary value of income, and for the object "Income minus expenses", the tax base is the monetary value of income reduced by the amount of expenses.
Articles 346.15 to 346.17 of the Tax Code of the Russian Federation indicate the procedure for determining and recognizing income and expenses under this regime. The following are recognized as income on the simplified tax system:
- sales revenue, i.e. proceeds from the sale of goods, works and services of own production and previously acquired, and proceeds from the sale of property rights;
- non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest under loan, credit, bank account agreements, securities, positive exchange rate and sum difference, etc.
Expenses recognized on the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation.
Tax rates for the simplified tax system
The tax rate for the STS Income variant is generally 6%. For example, if you received income in the amount of 100 thousand rubles, then the amount of tax will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on the STS Income to 1%, but not all of them use this right.
The usual rate for the STS option "Income minus expenses" is 15%, but regional laws Subjects of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is valid in your region at the tax office at the place of registration.
For the first time registered IP on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.
Which object to choose: STS Income or STS Income minus expenses?
There is a fairly conditional formula that allows you to show at what level of expenses the amount of tax on the simplified tax system Income will be equal to the amount of tax on the simplified tax system Income minus expenses:
Income*6% = (Income - Expenses)*15%
In accordance with this formula, the STS tax amounts will be equal when expenses amount to 60% of income. Further, the greater the costs, the less the tax payable, i.e. with equal incomes, the STS option Income minus expenses will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.
1. Recognition and accounting of expenses for calculating the tax base for the simplified tax system Income minus expenses:
USN Expenses Income minus expenses must be properly documented. Unacknowledged expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or the provision of services and the performance of work, i.e. waybill for the transfer of goods or an act for services and works;
Closed list of expenses. Not all expenses, even properly executed and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system Income minus expenses is given in Art. 346.16 of the Tax Code of the Russian Federation.
Special procedure for recognition of certain types of expenses. So, in order to take into account the costs of purchasing goods intended for further sale on the simplified tax system Income minus expenses, it is necessary not only to document the payment for these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).
Important point- under the implementation is understood not the actual payment for the goods by your buyer, but only the transfer of the goods to his property. This issue was considered in the Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated 29.06. 2010, according to which "... from tax legislation it does not follow that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer. Thus, in order to offset the expenses for the purchase of goods intended for further sale, the simplifier must pay for these goods, credit them and sell them, i.e. hand over to the buyer. The fact that the buyer paid for this product when calculating the tax base for the simplified tax system Income minus expenses will not matter.
One more difficult situation possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Suppose a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be paid to the supplier. If for some reason the supplier did not have time to pay in reporting quarter, then according to its results you have to pay advance payment, based on the income received in 10 million rubles, i.е. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money. In the future, after proper registration, these costs will be taken into account when calculating the single tax for the year, but the need to pay such amounts immediately can be an unpleasant surprise.
2. Opportunity to reduce the single tax on the simplified tax system Income from paid insurance premiums. It has already been said above that in this regime it is possible to reduce the single tax itself, and in the simplified tax regime, income minus expenses, insurance premiums can be taken into account when calculating the tax base.
✐Example ▼
3. Reduction of the regional tax rate for the STS Income minus expenses from 15% to 5%.
If your region adopted a law establishing a differentiated tax rate for taxpayers applying the STS in 2019, then this will be a plus in favor of the STS Income minus expenses option, and then the level of expenses can be even less than 60%.
✐Example ▼
The procedure for the transition to the simplified tax system
Newly registered entities entrepreneurial activity(IP, LLC) can switch to the simplified tax system by submitting a notification no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.
If, according to the results of the reporting (tax) period in 2019, the taxpayer's income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was allowed.
In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019):
Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which a notification must be submitted no later than December 31 of the current year (the notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on the imputation, they can apply for the simplified tax system and within a year. The right to such a transition is given by paragraph 2 of clause 2 of Article 346.13 of the Tax Code of the Russian Federation.
Single tax for the simplified tax system 2019
Let's figure out how taxpayers should calculate and pay tax on the simplified tax system in 2019. The tax paid by the simplistic people is called the single tax. The single tax replaces for enterprises the payment of income tax, property tax, etc. Of course, this rule is not without exceptions:
- VAT must be paid to simplistic people when importing goods into the Russian Federation;
- Enterprises on the simplified tax system must also pay property tax if this property, according to the law, will be valued at cadastral value. In particular, from 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where relevant laws have been adopted.
For individual entrepreneurs, a single tax replaces personal income tax from business activities, VAT (except for VAT when imported into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive exemption from paying tax on property used in entrepreneurial activities if they apply with a corresponding application to their tax office.
Tax and reporting periods on the simplified tax system
As we have already figured out above, the calculation of the single tax differs for the STS Income and STS Income minus expenses with its rate and tax base, but they are the same for them.
The tax period for calculating the tax on the simplified tax system is a calendar year, although this can only be said conditionally. The obligation to pay tax in installments or advance payments arises at the end of each reporting period, which is a quarter, six months and nine months of a calendar year.
The deadlines for the payment of advance payments for a single tax are as follows:
- according to the results of the first quarter - April 25;
- at the end of the half year - July 25;
- following the results of nine months - October 25.
The single tax itself is calculated at the end of the year, taking into account all advance payments already made quarterly. Deadline for tax payment on the simplified tax system at the end of 2019:
- until March 31, 2020 for organizations;
- until April 30, 2020 for individual entrepreneurs.
For violation of the terms of payment of advance payments for each day of delay, a fine is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. If the single tax itself is not transferred at the end of the year, then in addition to the penalty fee, a fine of 20% of the unpaid tax amount will be imposed.
Calculation of advance payments and single tax on the simplified tax system
The single tax is calculated on an accrual basis, i.e. cumulative total since the beginning of the year. When calculating the advance payment based on the results of the first quarter, you need the calculated tax base multiply by the tax rate, and pay this amount by April 25th.
Considering the advance payment based on the results of the half year, it is necessary to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and subtract the already paid advance payment for the first quarter from this amount. The rest must be transferred to the budget by July 25.
Calculation of the advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the amount received is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25th.
At the end of the year, we calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and pay the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).
Calculation of tax for the simplified tax system Income 6%
The peculiarity of the calculation of advance payments and the single tax on the simplified taxation system Income is the ability to reduce the calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce the tax on the entire amount of contributions, without a limit of 50%.
✐Example ▼
IP Alexandrov on the simplified tax system Income, having no employees, received income in the 1st quarter of 150,000 rubles. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 sq. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case, the advance payment is reduced to zero, so it is not necessary to pay it.
In the second quarter, an income of 220,000 rubles was received, total for the half year, i.e. from January to June, the total amount of income was 370,000 rubles. In the second quarter, the entrepreneur also paid insurance premiums in the amount of 9,000 rubles. When calculating the advance payment for half a year, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for the six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was made on time.
The entrepreneur's income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all the income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.
We will reduce the amount received, equal to 32,940 rubles, by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by the advance payments transferred following the results of the second quarters (4,200rubles). In total, the amount of the advance payment following the results of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).
Until the end of the year, IE Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums in the amount of 13,158 rubles*.
*Note: according to the rules for calculating insurance premiums in force in 2019, IP contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rubles). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, an individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.
We calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments were made (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13 158 = 41,158 rubles).
The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for themselves.
Calculation of tax for the simplified tax system Income minus expenses 15%
The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in total amount costs, so there is no point in focusing on them.
✐Example ▼
We will quarterly enter the income and expenses of the company Vesna LLC, operating on the simplified tax system Income minus expenses, into the table:
Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) * 15% = 200,000 * 15% = 30,000 rubles. The payment was made on time.
Let's calculate the advance payment for the six months: cumulative income (1,000,000 + 1,200,000) minus cumulative expenses (800,000 +900,000) = 500,000 * 15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.
The advance payment for 9 months will be: cumulative income (1,000,000 + 1,200,000 + 1,100,000) minus cumulative expenses (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Subtract from this amount the paid advance payments for the first and second quarter (30,000 + 45,000) and get an advance payment for the results of 9 months equal to 39,000 rubles.
To calculate the single tax at the end of the year, we summarize all income and expenses:
income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles
expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.
We consider the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract from this figure the paid advance payments (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of a single tax payable at the end of the year.
For taxpayers on the simplified tax system Income minus expenses, there is still an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is completely absent (upon receiving a loss).
In our example, the minimum tax could be 47 thousand rubles, but Vesna LLC paid a total of a single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated by the above method, turned out to be less than 47 thousand rubles, then there would be an obligation to pay the minimum tax.
What are the advantages of the transition of entrepreneurs to a simplified taxation system? Who is allowed to pay taxes in the state budget at minimum rates and what are the pitfalls of their application?
The simplified tax system makes it easier for individual entrepreneurs () and legal entities tax reporting. Instead of a wide variety of taxes collected from people doing business, only one has to be paid. And interest rate, according to which the amount transferred to the state budget is determined, can be selected according to the needs of the enterprise.
For merchants who switched to a simplified system in 2017, 2 methods of settlement with the state are provided:
- Based on the profit received for the reporting year, the rate will be 6%.
- When the taxable base is obtained by subtracting the expenses incurred in economic activity from the profit of the enterprise received for the current reporting period. In this case, the amount of tax levied is in the range of 5-15%.
The meaning of the last paragraph is vague. To specify the value of the tax rate, look at the characteristics of the products manufactured by the enterprise. The region in which it operates also has a great influence.
The minimum amount of tax transferred under the simplified system is 1%. However, not every company that has switched to such taxation pays at the lowest rate. Who can be among the lucky ones?
Minimum tax under the simplified tax system
It may seem strange, but paying tax at a 1% rate is a mandatory payment.
True, it operates under the coincidence of two conditions:
- The calculation uses the income minus expenses method. Taxpayers at the 6% rate do not apply the minimum allowable value.
- When the amount of tax calculated at the usual rates is less than a one percent contribution.
The difference obtained during the comparison is used as a deduction in the subsequent reporting period. It turns out that overpaid money does not disappear, but helps to reduce tax payments in the future.
Rules for the transfer of the amount resulting from the minimum tax payment:
- The statute of limitations is no more than 10 years, counted from the date of the difference. After the expiration of this period, the benefit cannot be used.
- Money is transferred in parts or the whole amount at once.
- When such a situation is not isolated, but has occurred for several years in a row, a strict order of application of the expenses incurred by the businessman is observed.
- It happens that the company closes, and the funds overpaid to the Federal Tax Service remain unclaimed. Then they are inherited to successors who use them in their own interests.
- Some firms in the course of work pass to other mode of the taxation. After the change, they lose the opportunity to use the previously received loss to reduce tax base in upcoming reporting periods.
The payment of the minimum tax under the simplified tax system is regulated federal law. Article 346.18 of the Tax Code of Russia defines the citizens paying such a fee, as well as the conditions for its calculation. From them it is clear that the value of the tax rate does not exceed 1% of the milestone.
How is the minimum tax applied under the simplified tax system
When calculating the amount payable in the Federal Tax Service on the simplified taxation system, they are checked against Article 346.16 of the Tax Code Russian Federation. It lists the categories of spending that are officially included in the expenditure side.
Such enterprises should receive two calculation results:
- at a standard rate of 5–15%;
- for the minimum value on the simplified version, equal to 1%.
This is done to understand which option will satisfy the Internal Revenue Service. If the amount calculated according to the standard value turns out to be more, they pay at a 15% rate. Otherwise, pay the minimum state fee. This means that all operating companies or individual entrepreneurs, regardless of the success of the business, regularly transfer money to the state budget.
Until the annual report is drawn up, it is difficult to understand in which direction they will go tax calculations- standard or based on a one-percentage rate. As a result, the year is divided into equal time intervals, during each of which an amount calculated at a 5–15% rate is transferred to the account of the Federal Tax Service. When an enterprise experiences difficulties and does not receive a large profit or operates at a loss, an overpayment is obtained. In the future, this money can be returned.
Delaying payments is unprofitable. In any case, you will have to pay, and the amount paid by this time will increase in size due to the accrued penalties or fines.
With the simplified tax system at the standard rate, the tax must be paid:
- legal entities - no later than March 31;
- individual entrepreneurs - until April 30.
If the amount paid in advance exceeds the estimated value of the tax payment, the surplus is carried over to the next reporting period. You can write an application and take the money back. However, they cannot be returned while there is a debt to the state. This is done only after the submission of the declaration and payment of the minimum possible tax under the simplified tax system.
The procedure for paying tax under the simplified tax system
All calculations made under the simplified tax system are reflected in tax return. This is the same as calculating standard tax, as well as the minimum. It is important to accurately enter the payment details in the reporting documents, for example, the budget classification code (BCC).
It doesn't matter who pays the taxes. Individual entrepreneurs and organizations enter the same numbers. In 2017, the minimum tax is paid under the code 18210501050011000110. The declaration to the Federal Tax Service is submitted regularly (every 3 months) and at the end of each year. The volume of the document is 3 sheets, which are filled in as follows:
- The first page is called the title page. Information about the taxpayer, his TIN is written on it.
- The KPP field is filled exclusively by enterprises. It is not assigned to individual entrepreneurs.
- Resubmitted declarations are additionally numbered. This happens when corrections or errors are made in the original.
- The document is marked with the code of the tax period and the year for which the report is provided.
- The actual address of the representative office is indicated tax service, in which papers are handed over, as well as its code.
- Enter information about legal entity or IP (EGRLE, EGRIP) and a code taken from the classifier corresponding to the type of business activity (OKVED).
- The number of pages filled with information and the date are affixed. Then the declaration is signed.
Section 2 is entirely devoted to calculations. Here the profit received by the company, the amounts spent and transferred are recorded. The minimum possible fee under the simplified tax system is recorded in line with code 270.
Minimum tax on the simplified tax system - calculation and payment
For representatives of small businesses, it is possible to use a preferential tax regime STS income minus expenses in 2018. It significantly reduces the burden of taxes on an economic entity, and also simplifies accounting, filling out tax registers and the process of submitting declarations to the IFTS.
What is the USN taxation system “income minus expenses” in 2019
Important! Besides, this system taxation cannot be combined with ESHN and OSNO simultaneously in several areas of activity. The taxpayer must choose one of them.
tax rate
Tax regulations determine that the rate of a single obligatory payment on simplified taxation is 15%. This maximum size tax for the simplified tax system income minus expenses. Therefore, this mode is often also referred to as "USN 15%".
Regional authorities have the right to develop their own legislative acts, which, depending on the characteristics of the territories that are part of the subject of the federation, as well as the nature of the implementation of economic activities, can take differentiated rates from 0% to 15%. At the same time, the rates can apply to all simplists, as well as those engaged in certain types of activities.
Preferential rates that are in effect in some regions for simplified workers, whose base is defined as a subtraction of expenses from income:
Region of Russia | tax rate | Activities |
Moscow | 10% | Applies to certain areas of economic activity, provided that the share of this type in the total revenue is not less than 75%. These activities include: Plant growing, animal husbandry and related services in these areas. Sports activity. Scientific developments and research. Manufacturing activities. Activities related to residential care and the provision of social services without accommodation. Residential and non-residential fund management services. |
Moscow region | 10% | Applies to certain areas of economic activity, provided that the share of this type in the total revenue is not less than 70%. These include: Plant growing, animal husbandry, their mixed production, as well as related services. - production of chemicals. - production of pharmaceutical products. – production of rubber, glass, cast iron, steel - furniture manufacture. - production of folk art products. Other activities listed in Appendix No. 1 to Law 9/2009-OZ of February 12, 2009. It applies to individual entrepreneurs who are on income minus expenses and carry out activities in the areas listed in Appendix No. 2 of Law 48/2015-OZ of April 09, 2015 and No. 3 of Law 152/2015-OZ of 07.10.2015 |
St. Petersburg | 7% | |
Leningrad region | 5% | The rate is valid for all entities using simplified taxation based on income minus expenses. |
Rostov region | 10% | The rate applies to small businesses that apply simplified taxation based on income minus expenses. The rate is valid for entities using simplified taxation with a base on income minus expenses that carry out investment activities. |
Krasnoyarsk region | 0% | Valid for individual entrepreneurs who registered for the first time after 07/01/2015 and work in the areas of activity listed in Law No. 8-3530 dated 06/25/2015 ( Agriculture, construction, transport and communications, etc.) |
In what case is STS 15% more profitable than STS 6%
Many business entities have to face the need to make a choice between the USN systems of 15% and.
The profitability of the system should not be judged by tax rates. So, in the first case, the base is subject to taxation, where income is reduced by expenses incurred. In the second case, the base with full income is taken into account.
Therefore, when determining the profitability, it is necessary to take into account the amount of expenses incurred by the subject for the implementation of activities that are taken into account.
Attention! Practice shows that the USN system of 15% is more profitable if the share of expenses in the company's revenue is more than 60%. That's why USN system 6% is recommended to be chosen in cases where the company incurs insignificant expenses for the implementation of activities.
In addition, when calculating the simplified tax system of 6%, it is possible to reduce the amount of the single tax by the paid contributions for employees in the Pension Fund and the CHI, as well as by the amount transferred. In this case, the share of expenses at which the simplified tax system of 15% is beneficial is over 70%.
Let's take a closer look at an example.
Comparative analysis of STS 6% and STS 15% (Costs 65%)
Month | Income | Expenses (Salary) | Expenses (Deductions) | USN Income-Expenses (15%) | |
January | 500 | 250 | 75 | 15 | 26,25 |
February | 1000 | 500 | 150 | 30 | 52,5 |
March | 1500 | 750 | 225 | 45 | 78,75 |
April | 2000 | 1000 | 300 | 60 | 105 |
May | 2500 | 1250 | 375 | 75 | 131,25 |
June | 3000 | 1500 | 450 | 90 | 157,5 |
July | 3500 | 1750 | 525 | 105 | 183,75 |
August | 4000 | 2000 | 600 | 120 | 210 |
September | 4500 | 2250 | 675 | 135 | 236,25 |
October | 5000 | 2500 | 750 | 150 | 262,5 |
November | 5500 | 2750 | 825 | 165 | 288,75 |
December | 6000 | 3000 | 900 | 180 | 315 |
Comparative analysis of STS 6% and STS 15% (Expenses 91%)
Month | Income | Expenses (Salary) | Expenses (Deductions) | STS Income (6%) including paid contributions | USN Income-Expenses (15%) |
January | 500 | 350 | 105 | 15 | 6,75 |
February | 1000 | 700 | 210 | 30 | 13,5 |
March | 1500 | 1050 | 315 | 45 | 20,25 |
April | 2000 | 1400 | 420 | 60 | 27 |
May | 2500 | 1750 | 525 | 75 | 33,75 |
June | 3000 | 2100 | 630 | 90 | 40,5 |
July | 3500 | 2450 | 735 | 105 | 47,25 |
August | 4000 | 2800 | 840 | 120 | 54 |
September | 4500 | 3150 | 945 | 135 | 60,75 |
October | 5000 | 3500 | 1050 | 150 | 67,5 |
November | 5500 | 3850 | 1155 | 165 | 74,25 |
December | 6000 | 4200 | 1260 | 180 | 81 |
The considered example shows that in the first case it is beneficial for a business entity to apply the simplified tax system of 6%, and in the second case - the simplified tax system of 15%. But it is necessary to make a decision on the use of a particular system individually, considering your own data in the calculation.
The procedure for the transition to the simplified tax system in 2019
The law establishes several opportunities to start using the simplified tax system "Income expense".
When registering a business
If a business entity submits documents for or, he can draw up together with a package of papers. In this situation, while receiving papers with registration data, he also receives a notification of the transition to a simplified system.
In addition, the law makes it possible to make such a transition within 30 days from the date of registration of a business entity.
Switching from other modes
The Tax Code indicates the possibilities to make a transition to simplified taxation when a different tax system is used.
However, such a step can only be taken from January 1 next year. To start applying the simplified tax system, it is necessary to submit an application in the prescribed format to the tax office by December 31 of this year. At the same time, criteria for the right to application of the simplified tax system. They are calculated on October 1 of this year.
In order to start using simplified taxation from 2020, it is necessary that the income of a business entity for 9 months of 2019 should not exceed 112.5 million rubles.
There is no other procedure for changing the tax system in the Tax Code.
Change of regime within the simplified tax system
The Tax Code makes it possible, at the request of a business entity, to change one system for another within the simplified tax system, i.e., switch from “Income” to “Income Expenses” and vice versa. To take this step, you must submit an application in the prescribed format by December 31 of the current year. The application of the new system will begin on January 1 of the new year.
Income and expenses under the simplified tax system 15%
Income
The following receipts are recognized as income Money:
- The proceeds from the sale referred to in art. 249 of the Tax Code of the Russian Federation;
- Non-operating income, set out in Art. 250 of the Tax Code of the Russian Federation;
Income in foreign currency are subject to conversion on the day of receipt at the current rate. Income in kind - at market prices.
From the list of income must be removed:
- The income referred to in art. 251 of the Tax Code of the Russian Federation;
- Income of foreign firms for which the payer of the simplified tax system pays income tax;
- Received dividends;
- Income from operations with securities.
Attention! The day of receipt of income is the day of its receipt in a bank account or at the cash desk.
Expenses
The list of expenses that can be included in the base when calculating the tax is strictly fixed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. This list is closed and is not subject to expansion. Therefore, if the expense incurred is not in the specified list, then it cannot be entered into the database.
All expenses can be entered into the database only after their actual payment.
In addition, they must also meet certain requirements:
- be economically viable;
- be confirmed primary documents;
- Used for the main activity.
There is also a list of expenses that definitely cannot be included in the base, this includes:
- The cost of installing an advertising structure;
- Writing off debts that are uncollectible;
- Fines, penalties and other payments due to breach of obligations;
- Payment for the provision of personnel by third parties;
- SOUT services;
- Expenses for the purchase of bottled water (for coolers);
- Subscription to printed publications;
- snow and ice removal costs
- And much more.
Tax base for tax
The basis for determining the tax is the amount of income that must be reduced by the amount of expenses incurred during the period.
The procedure for calculating and paying tax
Terms of payment of the simplified tax system Income minus expenses
The transfer of tax must be carried out at the end of each quarter in the form of advance amounts. Further, when the calendar year ends, a full calculation of the payment is made, after which the difference between it and the advances already transferred is paid.
The dates when advance payments are paid are fixed in the Tax Code. It says that the transfer must be made before the 25th day of the month that follows the ended quarter.
This means that the days of payment are as follows:
- For the 1st quarter - until April 25;
- Six months before July 25;
- For 9 months - until October 25.
Important! The day before which the final tax payment must be transferred is different for companies and entrepreneurs. Firms need to do this before March 31, and individual entrepreneurs - before April 30. In case of violation of the deadlines, fines will be imposed on the business entity.
Where to pay tax, KBC
The tax must be transferred to the Federal Tax Service at the place of residence of the entrepreneur or the location of the company.
For transfer, three codes of the KBK USN are intended for income minus expenses:
Since 2017, the BCC for the main tax and the minimum has been merged. This makes it possible to offset, if necessary, without the intervention of the business entity itself.
The minimum tax on the simplified tax system is 1%
The Tax Code determines that if a business entity is on the “Income minus expenses” system, and at the end of the year it received an insignificant profit or even a loss, then in any case it will have to pay a certain amount of tax. This payment is called the "Minimum Tax". Its rate is equal to 1% of all income received by the business entity for the tax period.
Payment minimum payment made only after the end of the calendar year. After a year has passed, the subject has calculated all income received and expenses incurred, and also calculated the tax according to the standard algorithm, he also needs to calculate the minimum tax. After that, the two obtained indicators are compared.
If the amount of the minimum tax turned out to be more than that received under general rules, then the minimum should be transferred to the budget. And if the usual tax is more, then it is paid.
Attention! If at the end of the year it is necessary to transfer the minimum tax, then before the business entity had to send to its tax letter, with a request to offset the previously listed advance payments against the minimum payment. Now there is no need for this, the Federal Tax Service itself, after receiving the declaration, takes the necessary actions.
Tax Calculation Example
Standard Settlement Case
Gvozdika LLC during 2019 received the following performance indicators:
- According to the results of the 1st quarter: (128000-71000) x15% = 8550 rubles.
- According to the results of the 2nd quarter: (166000-102000) x15% = 9600 rubles.
- According to the results of the 3rd quarter: (191000-121000) x15% = 10500 rubles.
The total amount of tax payable at the end of the year: (128,000 + 166,000 + 191,000 + 206,000) - (71,000 + 102,000 + 121,000 + 155,000) = 691,000-449,000 = 242,000x15% = 36,300 rubles.
For comparison, let's determine the amount of the minimum tax: 691000x1% = 6910 rubles.
The amount of the minimum tax is less, which means that it will be necessary to pay the tax determined on the budget to the budget. common grounds.
Listed advance payments during the year: 8550 + 9600 + 10500 = 28650 rubles.
This means that at the end of the year it is necessary to pay extra: 36300-28650 = 7650 rubles of tax.
Example of calculation with payment of 1%
LLC "Romashka" during 2019 received the following performance indicators:
Calculate the amount of advance payments:
- Based on the results of the 1st quarter: (135,000-125,000) x15% = 1,500 rubles.
- According to the results of the 2nd quarter: (185,000-180,000) x15% = 750 rubles.
- According to the results of the 3rd quarter: (108000-100000) x15% = 1200 rubles.
The total amount of tax payable at the end of the year: (135,000 + 185,000 + 108,000 + 178,000) - (125,000 + 180,000 + 100,000 + 175,000) = 606,000-580,000 = 26,000x15% = 3,900 rubles.
For comparison, let's determine the amount of the minimum tax: 606000x1% = 6060 rubles.
The amount of the minimum tax is higher, which means that it will need to be transferred to the budget.
Listed advance payments during the year: 1500 + 750 + 1200 = 3450 rubles.
This means that at the end of the year it is necessary to pay extra: 6060-3450 = 2610 rubles of tax.
Reporting on the simplified tax system
The main report submitted under the simplified system is single declaration according to USN. It must be sent to the Federal Tax Service once, until March 31 of the year following the reporting year. The last day may be moved to the next business day if it falls on a weekend.
In addition, there are also payroll reports, as well as optional tax reports. The latter are submitted only if there is an object for calculating taxes on them.
Attention! Firms are required to submit a complete set financial statements. At the same time, small organizations are entitled to compile them in a simplified form.
Loss of the right to apply the simplified tax system
The Tax Code contains a list of criteria that each business entity that determines the tax on the simplified system must comply with.
However, in the process of activity, the following violations may occur:
- Income receipts since the beginning of the current year are more than 120 million rubles;
- Book value of all fixed assets exceeded 150 million rubles;
- The number of owners of the organization included other firms, while they own a share of more than 25% of the total capital;
- The average number of employed exceeded 100 workers.
In the event that at least one of these violations has occurred, the business entity is obliged to independently begin to use common mode taxes. At the same time, the obligation to monitor compliance with this indicator lies entirely with the business entity itself.
As soon as the taxpayer discovers that he has lost the opportunity to apply the simplified tax system further, he needs to do:
- Transfer to the Federal Tax Service, to which it belongs, a special notice of the loss of the right to the simplified tax system. This must be done by the 15th day of the month following the quarter in which such entitlement was lost.
- Submit a tax return to the authority. This must be completed by the 25th day of the month following the quarter of the loss of eligibility.
- Independently calculate and transfer all taxes that a business entity would have to pay on common system, for all months of the current year when the simplified tax system was used. This must be done before the 25th day of the month following the quarter of loss of eligibility.
Penalty for late payment of tax and reporting
The Tax Code determines that if the tax return is sent to the authority late, then a fine will be imposed on the business entity. Its size is 5% for each monthly period (regardless of whether it is full or not) of delay from the amount of tax on the declaration.
In addition, the minimum amount of the fine is set at 1000 rubles. Usually superimposed if a null report is sent out of time. Maximum amount the penalty is limited to 30% of the amount of tax on the declaration. It will be accrued if the company is late in sending the report for 6 months or more.
The Federal Tax Service also has the right to block the accounts of a business entity in a bank if, after the 10th day of delay in submitting the report, it has not been submitted.
According to the Code of Administrative Offenses, when the Federal Tax Service applies to judiciary, fines can also be imposed on the entrepreneur or officials (head, chief accountant). Its amount is 300-500 rubles.
Attention! If the company is late with the transfer of the mandatory payment, then for the amount not paid on time tax authority will charge penalties. Use to calculate them.
Their size is:
- For the first 30 days of delay - 1/300 of the refinancing rate;
- Starting from 31 days of delay - 1/150 of the refinancing rate.
This division does not apply to entrepreneurs who pay penalties in the amount of 1/300 of the rate for the entire period of delay.
In addition, the tax authorities may apply sanctions in the form of a fine, which is equal to 20% of the amount not transferred. However, she can do this if she proves that non-payment was made intentionally.
If a business entity submitted a declaration on time and indicated the correct amount of tax in it, but did not transfer it, then the Federal Tax Service can only charge penalties. Penalty for the transfer of advance payments not on time cannot be imposed.