When tax is paid according to the usn. Simplified taxation system for individual entrepreneurs: how it is beneficial and how to use it
Details for paying the USN 2018-2019 - what you should pay special attention to when filling out a payment order, whether they differ for organizations and individual entrepreneurs, what changes have been made recently - you will find answers to these and some other questions in our article.
USN payments made in 2018-2019
In 2019, STS payers must make the following payments for this tax:
- the final payment for 2018, calculated according to the declaration, taking into account the advance payments made during this year;
- 3 quarterly advance payments for 2019.
What are the details for paying the simplified tax system for 2018 and 2019? Are there any differences between them and how do these details depend on the category of the payer and the object of taxation? Let's watch.
There are no fundamental differences from the details of previous years in the details for paying the simplified tax system for 2018 and in similar data for payment documents issued for 2019. That is, the details for the payment of USN tax for 2018 and 2019 are the same. They still do not depend on the category of the payer (legal entity or individual entrepreneur) and differ depending on the object of taxation (income or income minus expenses). The main difference is in the CBC. For income simplification, it is one, and for income-expenditure it is another. Well, in the basis of payment, each will indicate its object of taxation.
Just in case, we recall that since 2017, a separate BCC for the minimum tax paid under income and expenditure simplification has been abolished. Now this KBK coincides with the one that must be indicated for the tax calculated in the usual manner according to the simplified tax system “income minus expenses”.
In terms of all other data, when making a payment for the payment of the simplified tax system for 2018-2019 (for a cashless transfer) or a receipt for paying the simplified tax system (for individual entrepreneurs) for 2018-2019 (when paying tax in cash through a bank), the taxpayer will indicate the same data that cited in these documents in the previous year. Consider how to fill in the payment order fields in 2019 for each of the USN objects.
Learn about the main fields of a payment order.
Details for paying tax on the object "income" in 2018-2019
- In field 101 "Status of the taxpayer" indicate 09 - the value for individual entrepreneurs or 01 - for companies.
- In field 18 "Type of operation" put down 01.
- In field 21 "Priority of payment" indicate 5.
- In field 22 "Code" select 0 (when paying a tax or advance) or the code specified in the requirement of the Federal Tax Service.
- In field 24 "Purpose of payment" they write: "Advance payment" or "Payment of the simplified tax system for the object" income "".
- In field 104 "KBK" put down 182 1 05 01011 01 1000 110.
- In field 105 "OKTMO" the code is indicated in accordance with the territorial affiliation of the individual entrepreneur or company.
- In field 106 "Basis of payment", depending on the specific situation, choose: TP (current payments), TR (payment based on the requirement of the Federal Tax Service) or ZD (payment of debts).
- In field 107 "Tax period" indicate the corresponding period for which payment is made: DG.00.2018, Q.01.2019, Q.02.2019, Q.03.2019. The following years are similar.
- In field 108 "Document number" is set to 0 for payment of tax and advances. In the case of payment based on the penalties of the Federal Tax Service Inspectorate - the number of the tax authorities' claim.
- In field 109 "Document date" 0 is entered (when paying an advance); when paying tax - the date of signing the declaration submitted to the IFTS. When paying at the request of the tax, the date of the request is put.
Read about the rules for maintaining the register required for calculating tax under the simplified tax system in the material .
Payment details for the object "income minus expenses" in 2018-2019
- In field 101, 09 is entered for individual entrepreneurs or 01 for companies.
- In field 18 indicate 01.
- In field 21 - 5.
- In field 22 - 0 or the code provided for by the tax requirement.
- In field 24 they write: “Payment of an advance payment” or “Payment of tax under the simplified tax system for the object “income reduced by the amount of expenses””.
- In field 104 put down BCC 182 1 05 01021 01 1000 110.
- Field 105 indicates the code in accordance with the place of registration of the individual entrepreneur or company.
- In field 106 - either TP, or TR, or ZD.
- In field 107 — DG.00.2018, QU.01.2019, QU.02.2019, QU.03.2019. The following years are similar.
- In field 108, put down 0 or the number of the requirement of the Federal Tax Service.
- In field 109, put 0 for advances, and for tax payment - the date of signing of the declaration submitted to the Federal Tax Service. In the case of payment at the request of the IFTS, the date of the request is affixed.
A sample of filling out a payment order can be downloaded.
And as we said above, since 2017, with the above BCC (182 1 05 01021 01 1000 110), a payment document is also issued to pay the minimum tax charged as 1% of income, if the tax calculated from the difference between income and expenses turned out to be less than this value.
For information on whether a loss is possible with income-expenditure simplification and how to take it into account for taxation, read the article .
Results
Each "simplifier", subject to the conditions established by Ch. 26.2 of the Tax Code of the Russian Federation, is obliged to calculate the amount of tax according to the simplified tax system, having previously chosen the object of taxation that is optimal for itself: “income” or “income reduced by the amount of expenses”. Taking into account the tax object assigned to the "simplified" when filling out a payment order for a tax or an advance payment under the simplified tax system, he should correctly fill in the fields "KBK" and "Purpose of payment". And of course, do not forget to check with your tax authority its current details: bank name, BIC, current and correspondent accounts.
What is your procedure for paying the USN? When is the tax due? How to make a payment order for payment?
If you have chosen the simplified tax system as your form of taxation, then you need to be aware of the algorithm of actions when paying it. Now we will understand the sequence of steps in the payment of this tax.
Step 1
To understand how much you need to pay, you need to calculate the tax for the reporting period. According to article 346.19 of the Tax Code of the Russian Federation, the reporting period is 1 quarter, then half a year, then 9 months and a year.
If you have chosen income received as an object of taxation, then you will calculate the simplified tax system at a rate of 6% in accordance with the provisions of Article 343.2 of the Tax Code of the Russian Federation (paragraph 1). Since the tax period for the simplified tax system is a calendar year, after each quarter, advance payments are calculated and paid. They are calculated from the amount of income received for the indicated period (on an accrual basis) minus the advance tax payments paid.
Let's calculate the tax payable for reporting periods using an example. Let's say for the first quarter the income is 200,000 rubles, for the second - 180,000 rubles, for the third - 220,000 rubles, for the fourth - 210,000 rubles.
STS payable 1 quarter = 200,000 * 6% = 12,000 rubles
STS payable Q2 = (200,000 + 180,000) * 6% - 12,000 = 10,800 rubles
STS payable 3rd quarter = (200,000 + 180,000 + 220,000) * 6% - 12,000 - 10,800 = 13,200 rubles
STS payable per year = (200,000 + 180,000 + 220,000 + 210,000) * 6% - 12,000 - 10,800 - 13,200 = 12,600 rubles
In the event that an individual entrepreneur works without employees, then in each reporting period he can reduce the tax payable by the amount of insurance premiums already paid in accordance with article 346.21 (clause 3.1) of the Tax Code of the Russian Federation.
If you have chosen income received minus expenses as an object of taxation, then you will calculate the simplified tax system at a rate of 5-15% in accordance with the provisions of Article 343.2 of the Tax Code of the Russian Federation (paragraph 2). Since the tax period for the simplified tax system is a calendar year, after each quarter, advance payments are calculated and paid. They are calculated from the amount of income received for the indicated period (on an accrual basis) minus expenses and advance tax payments paid.
Let's calculate the tax payable for reporting periods using an example. Suppose for the first quarter, income is 200,000 rubles and expenses are 100,000 rubles, for the second - 180,000 rubles and expenses are 100,000 rubles, for the third - 220,000 rubles and expenses are 100,000 rubles, for the fourth - 210,000 rubles and expenses are 100,000 rubles.
STS payable 1 quarter = (200,000 - 100,000) * 15% = 15,000 rubles
STS payable Q2 = (200,000 - 100,000 + 180,000 - 100,000) * 15% - 15,000 = 12,000 rubles
STS payable 3rd quarter = (200,000 - 100,000 + 180,000 - 100,000 + 220,000 - 100,000) * 15% - 15,000 - 12,000 = 18,000 rubles
STS payable per year (200,000 - 100,000 + 180,000 - 100,000 + 220,000 - 100,000 + 210,000 - 100,000) * 15% - 15,000 - 12,000 - 18,000 = 16,500 rubles
Step 2
Now you need to fill out a payment document for the calculated amount of tax based on the results of the reporting period.
Assistance in the preparation of the payment document will be provided to you by the website of the Federal Tax Service. You need to go to the section "Electronic services for individual entrepreneurs or legal entities" and type the subsection "Pay taxes". Next, select the function "Fill in the payment order". Now you need to consistently fill in all the columns required by the service. First, we enter the code of our IFTS, then we select the OKATO we need at the location of the individual entrepreneur or legal entity from the list presented.
Then the choice will follow: a payment document (receipt) or a payment order. In the first case, you can make a payment at any branch of a banking institution that provides settlement and cash services to individuals. And in the second option, you can transfer the tax from your current account (if any). For the receipt, you will need to select:
- Type of payment - tax payment
- Enter CBC -
- Person status - 09 individual entrepreneur taxpayer;
- The address;
- The amount of the tax.
After filling in all the columns, you will have the opportunity to print a receipt, you can go to the bank with it and deposit money. For payment you need to choose:
- Type of payment - AP (advance payment) when paying from the first to the third quarter of the simplified tax system or NS (tax payment) when paying for the year of the simplified tax system;
- Enter CBC - 18210501011011000110 (for STS income) or 8210501021011000110 (for STS income minus expenses);
- Person status - 09 (IT taxpayer) or 01 (LE taxpayer);
- Payment basis - TP (current payments);
- Tax period - KV (quarterly payment) and choose the quarter and year for which you pay tax;
- Date of payment order;
- Sequence -03;
- Enter the details of the individual entrepreneur or legal entity;
- The amount of the tax.
After filling in all the columns, you will have the opportunity to print a payment order, you can go to your bank with it. Now you have at your disposal a detailed guide to paying the simplified tax system.
Hello dear readers! In this article, you will learn what taxes an individual entrepreneur pays on various taxation systems. The article will be useful for novice entrepreneurs to understand that there is nothing wrong with doing business legally and that taxes in Russia are acceptable. So, let's begin.
By the way, businessmen have long been accustomed to solving questions of this nature and many others in this service, try to minimize risks and save time.
What taxes do sole proprietors need to pay?
To determine what taxes to the budget an individual entrepreneur needs to pay and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:
— income tax according to the chosen taxation scheme;
– transport and land taxes, (provided that you use vehicles or a piece of land in your business);
- insurance premiums.
Income tax is paid based on the type of business you carry out and which system of taxation you prefer. Let's look at the main options.
IP in general mode
If you remain on the general taxation regime and do not use the special regime, you must pay all relevant BASIC taxes. The general regime for individual entrepreneurs does not exclude the payment of certain taxes as under simplified regimes, therefore, the following will have to be transferred to the state budget:
— personal income tax (in the form of 13% of the income received from the business);
- VAT (at a rate of 18% or another rate in cases established by the Tax Code);
Plus, an individual entrepreneur must pay three more taxes, depending on the conditions of your business: on property; land; transport.
Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.
IP on a simplified system (USN)
An individual entrepreneur on simplified taxation must pay tax under the simplified tax system at the appropriate rate, depending on the tax base:
— 6% of the amount of income;
- 15% of the difference "income minus expenses".
The simplified tax system gives an individual entrepreneur exemption from personal income tax and VAT, but property tax, which is considered from the cadastral value, must already be paid.
IP on imputation (UTII) or patent
IP on imputation must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of IP revenue for a particular activity. It is calculated like this:
IA \u003d Underlying Return x Physical Indicator x K1 x K2
The values of basic returns required for calculating the amount of tax and the indicators of work for specific activities that fall under the use of UTII are taken into account in the Tax Code. The base yield is indicated in rubles on a monthly basis. Special indicators are the physical characteristics of the IP business, depending on the type of activity. Among them can be used: the area of the trading floor, the number of vehicles, the number of seats, or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.
The coefficient K1 is the value of the deflator, which is set for a year.
The K2 coefficient is an adjustment factor for the basic profitability, which is set at the regional level depending on the business conditions.
If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the amount of the patent. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The values of the possible annual income for each type of activity are established at the regional level in the form of the approval of the law.
Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the STS or OSNO.
Important: Individual entrepreneurs need to take into account that the tax under simplification or the general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then you do not need to pay tax.
With UTII and a patent, the tax is calculated from the amount of possible income, respectively, these taxes will have to be paid even when the individual entrepreneur does not conduct business and has no income during this period.
Payroll taxes and insurance premiums
An individual entrepreneur receives the status of a tax agent if he hires employees. In this case, he must transfer to the budget personal income tax from their wages in the amount of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees in accordance with the current approved rates.
If an individual entrepreneur works alone and does not have employees, then he is obliged to transfer insurance premiums for himself. These amounts are fixed by law. They are paid mandatory and do not change depending on whether the individual entrepreneur conducts his activities or not.
For 2017, the following amounts were recorded:
For payment of insurance premiums for pension insurance 23,400 rubles per year;
For payment of insurance premiums for health insurance 4,590 rubles per year.
These amounts are valid for all individual entrepreneurs and are not recalculated depending on their revenue on an annualized basis. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.
In the case when the annual income of an individual entrepreneur exceeded the amount of 300 thousand rubles, then an additional amount of 1% of the excess must be paid to the PF.
Example: you are an individual entrepreneur, you earned 600 thousand rubles in a year.
Until the end of the year, you must transfer insurance premiums for the relevant types of insurance without fail: 23,400 rubles and 4,590 rubles. Moreover, before the end of the first quarter of the year following the reporting one, it is necessary to make an additional payment in the PF:
(600 - 300) x 0.01 \u003d 3 thousand rubles.
As a result, your contributions to pension insurance at the end of the year will amount to 23,400 + 3,000 = 26,400 rubles. and 4,590 rubles. - for medical insurance.
In this case, a limit is set on the possible amount of pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.
Example: your annual income is 20 million rubles.
You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. Additional payment in the form of 1% should be equal to:
(20,000 - 300) x 0.01% \u003d 197 thousand rubles.
But you should not pay pension contributions more than 187,200 rubles.
As a result, 23,400 rubles. you have already paid, so in addition you need to transfer before the end of the 1st quarter of the next year in the PF:
187,200 - 23,400 \u003d 163,800 rubles.
Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of the IP tax on the simplified tax system 6% or UTII subtracts:
- the full amount of insurance premiums for himself - if he does not hire employees and works alone;
- the amount of insurance premiums for its employees, but not more than 50% of the originally calculated tax amount - if it hires employees.
If an individual entrepreneur uses the simplified tax system 15% or OSNO, then he has the right to take into account insurance premiums as part of his expenses. Under the patent system, these contributions cannot reduce the tax.
pivot table
Tax | IP on OSNO | IP on USN | IP on UTII | IP on a patent |
personal income tax | Pays (Article 227 of the Tax Code of the Russian Federation) | Released (Article 346.11 of the Tax Code of the Russian Federation) | Released (Article 346.26 of the Tax Code of the Russian Federation) | Released (Article 346.43 of the Tax Code of the Russian Federation) |
VAT | Pays in the general manner (Chapter 21 of the Tax Code of the Russian Federation) | VAT under Art. 174.1 of the Tax Code of the Russian Federation; |
Released, except for the following cases: - import of goods into the territory of the Russian Federation; situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with the allocation of VAT. |
Released, except for the following cases: - import of goods into the territory of the Russian Federation; VAT under Art. 174.1 of the Tax Code of the Russian Federation; situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with the allocation of VAT. |
USN | Do not pay | Pays in accordance with the selected taxable base (Chapter 26.2 of the Tax Code of the Russian Federation) | Do not pay | Do not pay |
UTII | Do not pay | Do not pay | Pays in accordance with the basic profitability and physical indicators by type of activity (Chapter 26.3 of the Tax Code of the Russian Federation) | Do not pay |
Patent | Do not pay | Do not pay | Do not pay | Pays in accordance with the amount of possible income (Chapter 26.5 of the Tax Code of the Russian Federation) |
Personal property tax | Pays for property that is used in business activities | Exempt, except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.11 of the Tax Code of the Russian Federation) | Exempt, except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.26 of the Tax Code of the Russian Federation) | Exempt, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.43 of the Tax Code of the Russian Federation) |
Tax | IP for USN, UTII, OSNO, PSN (Patent) | |||
Transport tax | Pays in the presence of vehicles on the basis of a notification from the tax authority | |||
Land tax | Pays if there is a plot on the right of ownership or the right of permanent use. For 2014 he draws up a declaration on his own, since 2015 he has been paying tax on the basis of a notification from the tax authority | |||
Insurance premiums for yourself | Pays contributions for himself in a fixed amount until December 31 of the current year | |||
personal income tax for employees | In the presence of employees, acts as a tax agent: withholds and transfers to the budget the amount of personal income tax from the wages of employees | |||
Insurance premiums for employees | If there are employees, pays tax contributions for each employee based on the approved tariff rates |
Conclusion
So you found out what taxes the IP pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report on individual entrepreneur taxes, where to go, how to fill out, how much to pay, etc.
USN - what taxes to payunder this system of taxation? The answer to this question is given by the Tax Code of the Russian Federation. With the simplified tax system, which taxes need to be paid, and from which the taxpayer will be exempted, is described in this article.
Work on a simplified taxation system: what taxes are paid under the simplified tax system
Simplified taxation system is a special regime in which income tax (for organizations), personal income tax (for individual entrepreneurs) and VAT (with some exceptions) are replaced by a simplified tax. However, other taxes cannot be avoided. This is indicated in s. 2 and 3 Art. 346.11 of the Tax Code of the Russian Federation.
So, if there are cars on the balance sheet of organizations, the obligation to pay transport tax remains. There is also a requirement to pay land tax if the property has land plots used in economic activities.
The obligation to transfer VAT to the budget, in particular, arises for "simplifiers" when performing import operations (clauses 2 and 3 of article 346.11 of the Tax Code of the Russian Federation).
For more information about import operations, see the material .
Under certain conditions, the "simplifier" has to pay property tax: it is paid in relation to those objects (clause 1 of article 378.2 of the Tax Code of the Russian Federation), for which the tax base is determined as the cadastral value.
Subjects on the simplified tax system that pay dividends are required to pay personal income tax and income tax in accordance with Art. 214.2, paragraph 7 of Art. 275, paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation.
The “simplifiers” are also not released from the duties of a tax agent. They must fully pay personal income tax for employees and VAT when renting municipal property and in some other cases.
In addition, you must pay insurance premiums for employees. Individual entrepreneurs must pay them for themselves. At the same time, it is possible to reduce the amount of tax by the amount of contributions paid (with the simplified tax system with the object of taxation "income") or include the contributions paid in expenses (with the simplified tax system with the object of taxation "income minus expenses").
Thus, the special regime implies a reduction in the tax burden.
How to pay simplified taxes: a single tax and contributions to the simplified tax system
Legal entities and entrepreneurs who have chosen the simplified tax system are obliged to quarterly advance tax transfers to the budget (clauses 3 and 4 of article 346.21 of the Tax Code of the Russian Federation). Advances can be reduced by contributions. So:
- organizations and individual entrepreneurs on the simplified tax system with the object of taxation "income minus expenses" include insurance premiums in expenses that reduce the base for calculating the single tax;
- organizations and having employees of individual entrepreneurs on the simplified tax system with the object of taxation "income" take into account insurance premiums for employees in the amount of not more than 50% of the total tax;
- individual entrepreneurs who are not employers, who have chosen the object of "income", have the right to reduce the amount of tax by the full amount of fixed payments made.
For more information about the procedure for reducing tax under the simplified tax system, see the material .
Tax reporting under the simplified tax system is compiled once a year.
How reporting on the simplified tax system is submitted is described in the article.
Results
STS is a special taxation regime in which the taxpayer is exempt from paying VAT, personal income tax or income tax, as well as tax on property that is not taxed at the cadastral value. However, in terms of VAT, personal income tax, income tax, the exemption does not apply to cases where the "simplifier" is a tax agent or imports goods into the territory of the Russian Federation.
STS - the deadlines for paying tax under this regime must be observed in the same way as for any other tax. We will consider them in this article, and also determine what penalties are provided when, under the simplified tax system, the tax payment deadline is violated.
What is the USN tax and how is it paid?
USN is a simplified taxation system used by legal entities and entrepreneurs and allows you to pay a smaller amount of taxes and simplify reporting. When it is applied, the taxpayer pays one USN tax instead of several:
- legal entities replace them with income taxes, property taxes (except for those calculated from the cadastral value) and VAT (except when the taxpayer acts as a tax agent and imports goods);
- When simplified, individual entrepreneurs do not pay personal income tax, property tax (except for the one calculated from the cadastral value) and VAT (also with the exception of tax agents and imports).
The calculation of payments under the simplified tax system is carried out on a quarterly cumulative basis from the data actually received for the period that form the tax base. Their amounts calculated for the 1st quarter, half year and 9 months of the current year are considered advance payments (clause 4 of article 346.21 of the Tax Code of the Russian Federation), taking into account which the final payment will be calculated at the end of the year (clause 5 of article 346.21 of the Tax Code of the Russian Federation ). The taxpayer will reflect this final calculation in the USN tax return filed once for the tax period at the end of it. The deadline for filing the declaration and paying the amount of the final payment coincides, and there is a deadline for advance payments (clause 7 of article 346.21 of the Tax Code of the Russian Federation).
Advance payments, according to the Tax Code of the Russian Federation, must be made no later than the 25th day of the next month following the reporting period:
- for the 1st quarter - until April 25;
- for half a year - until July 25;
- 9 months before October 25th.
The deadline for paying the USN tax for the year (as well as the deadline for filing a declaration on it) is different for different types of taxpayers:
- the deadline for payment under the simplified tax system for legal entities expires on March 31 of the year following the reporting year;
- Individual entrepreneurs pay tax until April 30 of the year following the reporting year.
The tax due date that falls on a weekend is moved to a later date corresponding to the next weekday. Therefore, for each specific year, the list of payment dates will be individual.
The chosen object of taxation does not affect the timing of reporting and payment of tax in any way. That is, the deadlines for paying tax under the simplified tax system - income 2018-2019 will not differ in any way from the same deadlines for 2018-2019 for paying tax on the simplified tax system - income minus expenses.
Deadlines for filing a declaration and paying tax under the simplified tax system for 2018-2019
Based on the above rules, the specific deadlines for submitting a report and paying the simplified tax system in 2019 are determined as follows.
For advance payments that do not depend on who pays them, the terms for paying the USN tax 2019 will be the same for a legal entity and an individual entrepreneur:
- 04/25/2019 - the deadline for paying the simplified tax system for the 1st quarter of 2019;
- 07/25/2019 - the deadline for paying the simplified tax system for the six months of 2019;
- October 25, 2019 - the deadline for paying the simplified tax system for 9 months of 2019.
But the deadlines for paying the final USN tax for 2018, tied to the deadlines for filing a declaration, will be different for a legal entity and an individual entrepreneur:
- 04/01/2019, the deadline for submitting the declaration and paying the simplified tax for 2018 for legal entities expires;
- 04/30/2019 - the last day of the deadline for submitting the report and paying the USN tax 2018 for individual entrepreneurs.
Thus, for legal entities, the deadline for paying the simplified tax system for 2018 has been shifted to a later date than that established by the Tax Code of the Russian Federation. Accordingly, the deadline for submitting a report for 2018 for them will coincide with the deadline for paying the simplified tax system - tax and will also be shifted to a later date. But individual entrepreneurs will need to submit reports and pay tax on time.
For information on how to fill out a declaration on the simplified tax system for 2018 and where to download the form, read the articles:
- "Declaration form for the simplified tax system for 2018 - 2019";
- “Declaration under the simplified tax system for the year - how to fill out?” ;
- "Sample of filling out a declaration on the simplified tax system in 2018 - 2019".
Penalties and penalties for violation of the terms of payment of the simplified tax system
If the deadline for paying the simplified tax tax or advance payments on it is violated, the taxpayer will be charged penalties for each day of delay in payment at the rate of 1/300 of the refinancing rate of the Bank of Russia. From 10/01/2017, the procedure for calculating penalties has changed for legal entities. If the tax payment is delayed up to 30 days, the penalties will continue to be calculated from 1/300 of the refinancing rate. And for the days beyond this period, the calculation will be made from the rate increased by 2 times (1/150).
For self-calculation of penalties, use our additional service "Fee Calculator" .
Non-payment of tax as a result of understating the tax base or incorrect calculation additionally leads to a penalty of 20% of the late payment amount (clause 1, article 122 of the Tax Code of the Russian Federation). And if the understatement of the tax base or the incorrect calculation of the tax, which led to non-payment of tax, is committed intentionally, then the fine increases to 40% (clause 3, article 122 of the Tax Code of the Russian Federation).
Results
The terms for paying advance payments under the simplified tax system for individual entrepreneurs and legal entities are the same, the difference arises only for annual payments. For individual entrepreneurs, the deadline for paying tax at the end of the year and submitting a simplified tax return has been shifted to a later date compared to the deadline for legal entities. In 2019, legal entities, due to the fact that the deadline for submitting the report and paying tax for 2018 falls on a weekend, have the opportunity to pay tax a day later. For IP, there is no such shift in terms.