Simplified calculation of advance payments. Deadlines for the payment of advance payments and taxes under the simplified tax system for individual entrepreneurs
Applying a simplified tax regime, the company must pay advance payments at the end of each reporting period.
Terms of payment of advance payments
The obligation to pay advance payments arises for simplistic next dates:
- April 25 - for the 1st quarter;
- July 25 - for 6 months;
- October 25 - for 9 months.
For 12 months, the tax is paid in addition, taking into account the advances transferred by organizations up to March 31, individual entrepreneurs - until April 30 of the next year inclusive.
If activities are terminated on the simplified tax system, then the tax must be paid before the 25th day of the month following the month of termination of work.
If the right to a special regime is lost, then the tax must be paid in full before the 25th day of the month following the quarter of the loss of the ability to apply the simplified tax system.
Failure to pay tax on the basis of the results of 12 months on time entails the imposition of a fine, the amount of which is regulated by 122 Art. NK RF. Late transfer of advance payments is not a reason for imposing a fine, however, penalties for the days of delay are charged.
Advance payments with the object "income"
During the year, the payer of the simplified tax system pays advances on a single tax. The simplifier needs to calculate the amounts of these payments on his own. For the calculation, data are taken from the 1st section of the Book of Accounting for Income and Expenses, which companies on a simplified system maintain without fail.
The payment to be transferred should be calculated according to the following formula:
Advance payment \u003d amount of income * rate - the amount that reduces the payment - advances for previous periods of the year.
Incomes are taken in total from January of the current year:
- to March inclusive for the I quarter;
- through June inclusive for 6 months;
- to October inclusive for 9 months.
The simplified tax rate for such an object of taxation is 6%. Russian subjects have the right to reduce its value at their discretion. Therefore, the companies of each separate region you need to check the current rate.
Simplifiers who pay income tax are allowed to reduce the payment by:
- Insurance mandatory contributions for the workers;
- Disability benefits paid for the first days of sick leave.
The reduction includes the amounts actually issued or transferred by the company. For example, when calculating the advance payment for the I quarter. the disability benefit paid in April is not taken into account, but it will be taken into account in calculating the advance payment for 6 months.
Information about the amounts that can reduce the amount of the advance payment under the simplified tax system is taken from the 4th section of the Simplified Accounting Book.
The Tax Code of the Russian Federation provides for a limit within which you can accept the amount to be reduced - 50% of the amount of income for the reporting period.
The maximum amount that can be reduced advance payment= Income for the reporting period * Simplified tax rate / 2
The amount that reduces the tax payable is a tax deduction.
From January 2015, the deduction can also include the trading fee, if there was an activity in respect of which this fee is established in the period.
Thus, to calculate the advance payment of the simplified tax system, you need to perform the following steps:
- Add up the income received in the period for which the calculation is carried out;
- Find out the current tax rate for your region;
- Add up period expenses that may reduce the payment;
- Calculate the maximum possible amount by which you can reduce the payment, taking into account the income received;
- Set the exact amount to reduce the payment within the maximum amount from clause 4;
- Multiply the amount of income from item 1 by the rate from item 2;
- Subtract the amount of the deduction from item 5 from the calculated tax from item 6;
- If the calculation is carried out for 6 or 9 months, then the previously paid tax advances must also be subtracted.
- The resulting amount must be transferred to the relevant CCC.
For the year, the tax is calculated according to the same formula as advance payments.
Calculation example
The company works on the simplified tax system and taxes income (rate - 6%).
Calculation for the 1st quarter
The amount to reduce the advance payment for the 1st quarter = 30,000 + 4,000 = 34,000 rubles. (does not exceed the maximum possible amount by which the payment can be reduced, equal to 1,200,000 * 6% / 2 = 36,000 rubles).
Advance payment for the 1st quarter \u003d 1200000 * 6% - 34000 \u003d 38000 rubles.
Calculation for half a year:
Amount to decrease for 6 months. \u003d 60000 + 10000 \u003d 70000 rubles. (exceeds maximum amount, equal to 2,000,000 * 6% / 2 = 60,000 rubles, only 60,000 are taken into account in the calculation).
Advance for 6 months \u003d 2000000 * 6% - 60000 - 38000 \u003d 22000 rubles.
Calculation for 9 months:
Amount to decrease \u003d 90,000 + 10,000 \u003d 100,000 rubles. (exceeds 2,500,000 * 6% / 2 = 75,000 rubles, 75,000 is taken into account in the calculation).
Advance payment for 9 months \u003d 2500000 * 6% - 75000 - (38000 + 22000) \u003d 15000 rubles.
Calculation per year:
Amount to decrease \u003d 120,000 + 10,000 \u003d 130,000 rubles. (exceeds 4,000,000 * 6% / 2 = 120,000 rubles, we take 120,000 into account).
Tax for the year \u003d 4,000,000 * 6% - 120,000 - (38,000 + 22,000 + 15,000) \u003d 45,000 rubles.
Advance payments "income-expenses"
Simplifiers who pay tax on the difference between income and expenses must also transfer advance payments three times a year, and at the end of it, pay the required amount of tax.
The formula for the calculation is:
Advance payment = (income - expenses) * rate - advances paid for past periods of this year.
The amount of income and expenses is taken in total form from the beginning of the year.
The maximum rate is 15%, Russian subjects can reduce this value by their laws.
If the amount of income and expenses are the same, then the advance payment takes on a zero value, and there is no need to transfer the advance. Also, there will be no such obligation if the expenses for the period exceed the income for the same time period.
For the year, the calculation should be carried out in the following order:
- Calculate the tax using the formula = (income for the year - expenses for the year - loss of the previous period, taken into account in the current) * rate;
- Calculate tax in minimum size= annual income * 1%;
- If the tax from clause 1 is greater than or equal to the minimum tax from clause 2, then the amount to be transferred = tax from clause 1 - advances paid earlier;
- If the tax from clause 1 is less than in clause 2, then the amount to be transferred = minimum tax from item 2 - advances paid earlier.
Calculation example
The company works on the simplified tax system and taxes the difference between income and expenses (15% rate).
Period | Income since January, rub. | Expenses since January, rub. |
1 sq. | 120000 | 40000 |
6 months | 200000 | 90000 |
9 months | 250000 | 130000 |
Year | 400000 | 250000 |
I quarter:
Advance payment \u003d (120,000 - 40,000) * 15% \u003d 12,000 rubles.
Half year:
Advance payment \u003d (200,000 - 90,000) * 15% - 12,000 \u003d 4,500 rubles.
9 months:
Advance payment \u003d (250000 - 130000) * 15% - (12000 + 4500) \u003d 1500 rubles.
Tax for the year \u003d (400,000 - 250,000) * 15% \u003d 22,500 rubles.
Minimum tax = 400,000 * 1% = 4,000 rubles.
Since the amount of tax for 12 months. exceeds the minimum value, then you need to pay extra for the year:
Tax \u003d 22500 - (12000 + 4500 + 1500) \u003d 6000 rubles.
Advance payments for entrepreneurs
Individuals with the formation of an individual entrepreneur on a simplified system are also required to pay advance payments, the deadlines for their transfer coincide with those established for a legal entity - the 25th day of the month following the period recognized as reporting. Based on the results of 12 months, additional tax is paid until April 30 of the next year inclusive.
The procedure for calculating the USN tax for individual entrepreneurs is similar to that discussed above.
There is one feature in relation to the object "income". The entrepreneur, in addition to deductions to the funds for employees, is also obliged to pay medical and pension contributions for himself. The amount of insurance contributions for oneself can be taken as a reduction in tax (or advances on it).
That is, an individual entrepreneur with an income object can subtract from the amount of the tax the costs of insurance deductions for employees and sick leave paid to them, as well as the amount of contributions for themselves (within 50% of the amount of tax for the period). This statement is true for individual entrepreneurs with staff.
If an individual entrepreneur does not have workers, then the tax and advances on it are reduced by the listed insurance deductions for themselves in full.
The amount of contributions for oneself provides for deductions for pension and health insurance.
In the FIU, you need to pay 19356.48 rubles for 12 months, if the income for the year is more than 300,000 rubles, then this amount increases by one% of the excess.
It is necessary to transfer 3,796.85 rubles to the MHIF for 12 months.
The total amount of the deduction, which is able to reduce the tax of the simplified tax system and advances on it from individual entrepreneurs without employees, is 23,153.33 rubles. The indicated values correspond to 2016.
If this contribution is paid in quarterly installments, then it is included in the deduction when calculating each advance payment. If an individual entrepreneur transfers this contribution in one amount at the end of the year, then this amount is included in the deduction only when calculating the annual tax payable.
Tax on the simplified tax system is paid quarterly, and the declaration is submitted once at the end of the year - this is the most important thing that entrepreneurs need to remember on the simplified tax system. Quarterly payments are called advance payments, because you pay them, as it were, in advance for the whole year. And this is a must.
How to calculate advance payments
Advance payments are considered a cumulative total: for calculation, they take income from the beginning of the year, calculate the tax, and then deduct the advances listed earlier.
Let's look at an example
The organization applies the simplified tax system "income minus expenses" with a rate of 15%. In the first quarter, the organization's profit amounted to 100,000 rubles, which means that the advance payment for the first quarter: 100,000 rubles × 0.15 = 15,000 rubles. Everything is simple here.
Situation 1: profit increased in the first half of the year
At the end of the half year, the profit amounted to 140,000 rubles, then we consider the advance payment as follows: (140,000 rubles × 0.15) - 15,000 rubles = 6,000 rubles. And here everything is clear.
Situation 2: half-year profit decreased
In the second quarter, the organization spent a lot of money, and the profit decreased to 80,000 rubles. Then we calculate the tax for the half year as follows: (80,000 rubles × 0.15) - 15,000 rubles \u003d - 3,000 rubles.
This is where the importance of the running total is visible, because with this minus we will show the tax that
- we do not have to pay tax for the first half of the year
- we overpaid tax in the first quarter by 3,000 rubles, and the accruals need to be reduced.
The tax authority will understand all this from the declaration that you submit at the end of the year.
Payment period
But organizations pay tax for the year no later than March 31 of the next year, entrepreneurs - no later than April 30. If a day falls on a weekend, the due date is moved to the next business day.
BCC for advance payments under the simplified tax system
BCC is a requisite in the payment by which the tax authority recognizes the payment. For advance payments, it is the same as for the tax itself:
For USN "income": 18210501011011000110
For the simplified tax system "income minus expenses": 18210501021011000110
Why advance payments look like an overpayment in reconciliation
Do not be afraid that during the year all your advance tax payments are listed in the reconciliation as perpelat - as it should be. The IRS will calculate the tax when it receives your return next year - until then, they will be overpaid in the reconciliation.
What to do if you did not pay advance payments on time
To begin with, pay them as soon as possible, because for each day of delay you are charged penalties. You can calculate the approximate amount of penalties on the calculator, the exact one will be shown by reconciliation with the tax. By law, non-payment of advance payments is punishable only by penalties, but in reality everything turns out to be more complicated.
The tax will understand how many advances you had to pay, only next year according to the declaration. Therefore, if you have not paid advances, there is a risk that the tax authority will issue you a demand for their payment immediately after you report. Even if at the end of the year there are no more tax arrears. For example, if in December you paid contributions, and reduced the tax for the year to 0.
Why is that
The FTS program takes the amount of your advances from the USN declaration and notes how much you had to pay on a specific date. Then it checks the amounts you have paid. If they turn out to be less than accrued, then a demand is sent to you. And even if you paid or reduced the entire tax once at the end of the year, the tax authorities will see this only on March 31 for an LLC or April 30 for an individual entrepreneur - according to the tax payment deadline for the year.
No matter what you do, you can’t avoid unnecessary trouble: if you ignore the payment requirements, the tax office will still withdraw money from the account, then an overpayment will form and you will have to go to the tax office with an application for a refund or offset.
But there is one trick that will help to avoid the tax requirement altogether - to file a tax return on the simplified tax system a couple of days before the end of the term. The tax office simply does not have time to issue a demand.
memo
- pay the tax simplified tax system at the end of each quarter
- submit a declaration only at the end of the year
- quarterly reporting on the simplified tax system does not exist
- if you did not pay advances on time, submit a declaration a couple of days before the end of the term.
How to pay advances on the simplified tax system in Elba
At the end of each quarter, Elba will remind you of the advance payment in the task “Pay the simplified tax system for ...” in the Reporting section. In order for Elba to correctly calculate the tax, it is important to show all your income and expenses in the Money section and correctly account for them in the simplified tax system. Each individual transaction can be considered or not taken into account in the tax.
The entrepreneur must, on a quarterly basis, independently calculate and make advance payments under the simplified tax system, at the end of the year, it is possible to make adjustments to the amount of payments made.
What to do if the income received in the reporting period was not included in the advance
Since IP income on the simplified tax system is determined by the cumulative total and is taken into account in the reporting period by the date of receipt, it is important not to miss a single amount in the payment calculation. But if such a mistake happened, it is necessary to charge additional tax. For example, if unrecorded amounts of income for the first quarter are identified, you can adjust the amount of the advance payment for the six months, that is, you do not need to issue a separate payment order. Penalties for late additional tax assessment will be charged in any case. This cannot be avoided. However, there are no penalties for such violations.
Calculation of an advance payment under the simplified tax system
USN, "Income"
Advance payments of individual entrepreneurs who are on the simplified tax system can be reduced by the amount of insurance premiums. A businessman without staff has the right to reduce the tax by 100% of the fixed contributions paid. The law does not limit businessmen in terms of transferring contributions, emphasizing only the need to pay the entire amount during the calendar year. But the most convenient and profitable for an entrepreneur is the quarterly payment of deductions, then there will be no confusion with a decrease in tax payments. Entrepreneurs must transfer contributions by the last day of each quarter.
If the entrepreneur has paid the full amount fixed contributions at the beginning of the year, it is impossible to reduce the tax on their entire amount immediately. Reduction of advances and tax occurs quarterly by a quarter of the amount of fixed payments for the year. And the rest of them extend to subsequent reporting periods, decreasing tax payments according to the scheme: for the 1st quarter 1/4 of the amount of deductions for the year, for the half year 1/2, for 9 months 3/4, for the year the full amount.
Individual entrepreneurs with hired personnel have the right to reduce tax and advances by no more than 50% on the amount of deductions paid from the salary of the staff of employees, including for themselves. The formula for calculating the advance: 6% of tax base, reduced by the amount of deductions and advances paid earlier.
It is important to remember that the transition of a businessman working in "one person" to an activity (albeit temporary) with a staff must be reflected in the calculation of advances for the entire year. You will have to recalculate the tax on a quarterly basis and charge additional penalties for underpayments, since there will be a difference due to a decrease in tax by the amount of deductions. V USN declaration all recalculated amounts will need to be reported.
STS, "Income reduced by expenses"
If last year losses were made and the minimum tax was paid, then these amounts can be taken into account in the costs of the current year (or the next 10 years). The resulting losses over the course of several years, the IP has the right to transfer to the expenses of subsequent tax periods in the chronology in which they were admitted.
The formula for calculating the advance is as follows: 5-15% of the taxable base, reduced by losses from previous periods, the minimum tax and the transferred advances.
Note: You can quickly and correctly calculate advance payments on the simplified tax system using
A single tax on the "simplified" is inextricably linked with the concept "advance payment under the simplified tax system". To settle with the state on a single tax, you need to calculate and pay three times advance payments and once, already next year, to pay the final amount of tax ...
What you need to know about advance payments under the simplified tax system
- Advance payments under the simplified tax system you need to calculate and pay regularly, observing payment terms. Reporting periods are quarter, half year and 9 months. Payment must be made by the 25th day of the month following the reporting period. If the 25th falls on a weekend or holiday, you can pay on the next business day after the 25th. Thus, in 2017 for payment of advance payments under the simplified tax system The following dates are set (including weekends and holidays):
- To transfer an advance, the following BCC must be indicated in the payment order: 182 1 05 01021 01 1000 110 - on the "income minus expenses" system, 182 1 05 01011 01 1000 110 - on the "income" system.
- The calculation is cumulative. You can not follow the "quarterly" calculation - this leads to distortions in the final declaration.
- Payments can be reduced by the amount of insurance premiums paid in the reporting period or taken into account as expenses when determining the tax base.
- Failure to pay is subject to penalties. For each day of delay, the state will charge a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. The refinancing rate is now 10%. Moreover, from October 1, 2017, for organizations, the amount of interest for late payment from the 31st day will be 1/150 of the refinancing rate. There are no penalties for non-payment or late payment of the AP.
Calculation of the advance payment on the USN "Income"
AP \u003d INCOME x RATE - DERUCTION
The tax rate for the STS Income is 6%. However, by decision of the regional authorities, it can be lowered. This has already been done by 33 regions. So, for example, in the Bryansk region for certain types activity, the rate is set at 3%. Saratov region- 1%, and in Chukotka - maximum size rates are taken at 4%.
DERIVATION is the amount of the employer's funds paid in the reporting period in insurance funds, as well as those who left to pay for hospital employees.
The single tax (INCOME * RATE) can be reduced: by a maximum of 50% for organizations and individual entrepreneurs with employees, and by 100% for individual entrepreneurs without employees.
Raduga LLC applies the system taxation of the simplified tax system"Income" with a rate of 6%. In the 1st quarter, the company managed to sell products worth 300,000 rubles. In addition, she received income from the rental of premises in the amount of 60,000 rubles. In the 1st quarter, insurance premiums of 10,000 rubles were paid. Two employees are paid sick leave in the amount of 4000 rubles.
Let's spend calculation of advance payment according to the simplified tax system Income for Raduga LLC.
- RATE = 6%
- Single tax = 160000 * 6% = 21600
- DEPOSIT = 10000 + 4000 = 14000
- Raduga LLC has the right to reduce single tax by a maximum of 50%, that is, 21600: 2 = 10800 rubles.
Despite the fact that the deduction is a larger amount, the advance payment for the first quarter will be 10,800 rubles.
Calculation of advance payments for individual entrepreneurs without employees
An individual entrepreneur without employees has the right to reduce the advance payment by the entire amount of insurance premiums paid in the reporting period. That is, in contrast to the above example, you do not need to compare the DEDUCTION with 50% of the calculated tax.
IP Fedorov on the USN "Income" earned 100,000 rubles in the 1st quarter. and paid 2000 rubles. insurance premiums. In the 2nd and 3rd quarters, income amounted to 120,000 and 130,000 rubles, insurance premiums were paid 5,000 rubles. and 1000 rubles. respectively. What amounts of advance payments should the entrepreneur pay?
- Until April 25, IP Fedorov pays AP1 = 100,000 x 6% - 2,000 rubles. = 4000 rubles.
- Until July 25 (for half a year), the entrepreneur pays AP2 \u003d (100,000 + 120,000) x 6% - (2000 + 5000) - AP1 \u003d 2200 rubles.
- Until October 25 (for 9 months) advance payment AP3 = (100,000 + 120,000 + 130,000) x 6% - (2000 + 5000 + 10,000) - AP1 - AP2 = -2200. A negative value indicates that there is no need to transfer an advance payment for the third quarter.
Calculation of the advance payment on the simplified tax system "Income minus Expenses"
AP \u003d (INCOME - EXPENSE) x RATE
INCOME is the amount of income received since the beginning of the year. In the Book of Income and Expenses, this indicator is reflected in column 4 of section 1. In the "simplified" income includes income from sales and non-operating income, specified in articles 249 and 250 of the Tax Code of the Russian Federation,
EXPENSE is the sum of expenses incurred since the beginning of the year. Only those costs that are specified in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. They must be economically justified, actually paid for and supported by documents. In the Book of Income and Expenses, this indicator is reflected in column 5 of section 1.
The tax rate for the USN "Income minus Expenses" is 15%. Regional authorities may lower the rate. In the Russian Federation, preferential rates operate in 71 regions. For example, in Dagestan for all types of activity the rate is set at 10%, in Karelia - depending on the type of activity, the rate is 5, 10 or 12.5%.
It is impossible to reduce the single tax by the amount of tax deductions in this mode, but at the same time, paid insurance premiums and paid sick leave can be taken into account in expenses.
Raduga LLC applies the USN taxation system "Income minus Expenses" with a rate of 15%. In the 1st quarter, the company managed to sell products worth 300,000 rubles. In addition, she was able to receive income from the rental of premises in the amount of 60,000. At the same time, the costs associated with the sale of products amounted to 80,000 rubles, and non-operating expenses- 20,000 rubles.
Calculate advance payment on USN for Raduga LLC according to the formula:
- INCOME = 300000 + 60000 = 360000
- CONSUMPTION = 80000 + 20000 = 100000
- The tax base for the quarter will be 360,000 - 100,000 = 260,000
- The tax rate of 15% must be applied to this amount.
- Eventually advance payment on USN Income minus Expenses AP \u003d 260,000 x 15% \u003d 39,000 rubles.
Calculation of advance payments under the simplified tax system for 9 months
Advance payments under the simplified tax system are considered cumulative. Let's give an example of calculation.
LLC with the object of taxation "Income" earned 400,000 rubles in the first quarter, 350,000 rubles in the second quarter and 250,000 rubles in the third quarter. At the same time, insurance premiums in the amount of 12,000 rubles were paid in the 1st quarter, 10,000 rubles in the second quarter, and 18,000 rubles in the third quarter. How to calculate advance payments for a single tax for a quarter, half a year and 9 months?
- For the 1st quarter, AP1 = 400,000 x 6% - 12,000 = 12,000. The company was able to reduce the single tax (24,000 rubles) for the entire amount of contributions paid, since the DERIVATION does not exceed 50% of the amount of the calculated tax.
- For half a year AP2 \u003d 750,000x 6% - 22,000 - AP1 \u003d 11,000 rubles. Here, the deduction for the half year (22000) turned out to be less than 50% of the amount of the calculated tax (45000: 2 = 22500). Therefore, we can again reduce the tax on the entire amount of contributions paid. In addition, we deduct the already paid advance for the 1st quarter.
- For 9 months, contributions for 40,000 were paid. At the same time, a single tax is 1,0000,000 x 6% \u003d 60,000. Since the DEDUCTION is more than 50% of the single tax amount, the entire amount of contributions cannot be deducted. The maximum that can be deducted is 30,000. Therefore, the calculation for 9 months AP3 = 1,000,000 x 6% - 30,000 - AP1 - AP2 = 7,000 rubles.
Thus, in the third quarter it is necessary to pay 7,000 rubles to the budget. total amount advance payments for 9 months will amount to 30,000 rubles.
Questions about advance payments on the simplified tax system
Penalties are calculated based on 1/300 of the refinancing rate for each day of delay. In December 2016, the rate is 10%. Calculate according to the formula: Penalty \u003d Advance x Days x 1/300 x 10%. For example, you are 6 days late in paying an advance of 20,000. The penalty will be = 20,000 x 6 x 1/300 x 0.1 = 40 rubles.
— If in reporting quarter there was a loss, how to deal with advance payments?
On the simplified tax system "Income minus expenses" in the event of a loss, advance payments are not paid. On the simplified tax system "Income", advance payments do not depend on expenses, they are calculated only from income. If there was no income, then there will be no advance payments. If there was income, then you need to calculate the tax, reduce it by the amount of deductions and determine the amount of the advance payment.
- How to pay mandatory advance payments if the company's tax rate under the simplified tax system has changed during the year?
The advance must be calculated at the new rate from the reporting period when the changes occurred. There is no need to recalculate payments for past reporting periods. In the event of an overpayment, it can be returned from the budget after the declaration is submitted.
— Is it necessary to pay a minimum tax of 1% if the advance payment cannot be calculated in the reporting quarter (the company was operating at a loss)?
The minimum tax has nothing to do with advance payments. It is paid only at the end of the year if the calculated single tax is less than 1% of annual income.
- If the activity of an individual entrepreneur is subject to tax holidays, what should be done with advance payments?
No tax - no upfront payments. It is not required to notify the IFTS of the application of a zero tax rate.
— The company has not paid advance payments since the beginning of 2016. During this time it has changed key rate Bank of Russia. What rate should be applied when calculating penalties - at the beginning of the year or at the time of payment?
You can't simplify here. You need to apply the rates in force on the days of delay. So, from January to June 13, the rate was 11%, from June 14 to September 18 - 10.5%, from September 19 - 10%. It is necessary to count the days of delay for each rate and summarize. For example, a penalty for an overdue advance payment for the 1st quarter can be 50 days. x 11% + 90 days. x 10.5% + 80 days. x 10%.
Companies and entrepreneurs on the simplified tax system three times a year transfer advance tax payments to the budget. We will tell you about the procedure for calculating payments for taxable objects “Income” and “Income minus expenses”.
Terms of payment of advance payments on the simplified tax system in 2019
At the end of each quarter, businessmen must make a kind of "prepayment of tax" - an advance payment. Payment is due within 25 days after the end of the reporting quarter. If the 25th falls on a weekend, the due date is moved to the next business day.
- for the 1st quarter of 2019 - until April 25, 2019;
- for the 1st half of 2019 - until July 25, 2019;
- for 9 months of 2019 - until October 25, 2019.
According to the results tax period- calendar year - you need to calculate the remaining tax and pay it. The deadline for payment is the same as for filing a tax return:
- LLCs must submit a tax return on the simplified tax system and pay tax on the simplified tax system for the previous year 2017 by April 1, 2019.
- Individual entrepreneurs must submit a tax return on the simplified tax system and pay tax on the simplified tax system for the previous year 2017 by April 30, 2019.
Tax on the simplified tax system is paid in special terms in two cases:
- the activity that was carried out on the simplified tax system was terminated - no later than the 25th day of the month following the month in which the activity was terminated;
- in case of violation of restrictions and loss of the right to application of the simplified tax system- no later than the 25th day of the month following the quarter in which the taxpayer lost the right to apply the simplified system.
If you forgot about the advance payment or were late with the payment, tax service will accrue penalties for each day of non-payment - up to the receipt of money in the budget. Those entrepreneurs who decide to pay tax once at the end of the year, without any “prepayments”, can expect an impressive amount of penalties.
Calculation of advance payment for simplified tax system 6%
The procedure for calculating advance payments under the simplified tax system "income" and "income minus expenses" has not changed. The same rules apply as in 2018.
Step 1. To calculate tax base, we summarize all the company's income from the beginning of the year to the end of the quarter for which we calculate the advance payment. These figures are taken from column 4, section 1 of the KUDiR. Simplified income takes into account sales proceeds and other income, the list of which is given in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.
The tax amount is calculated by the formula: Income * 6%.
Specify tax rate for your type of activity in your region - it can be reduced even to 1%.
Step 2 Payers of the STS 6% tax are entitled to apply a tax deduction and reduce the amount of tax. The tax can be reduced by the amount of insurance premiums for yourself and your employees and by the amount of sick leave paid by the employer. Companies that pay a trading fee include the amount of the fee in the tax deduction.
- LLC and entrepreneurs with employees reduce the tax by no more than 50%.
- An individual entrepreneur without employees has the right to reduce the tax on the amount of all insurance premiums that he pays for himself.
Step 3 From the resulting amount, you need to subtract advance payments that were made in past periods of the current calendar year.
An example of calculating an advance payment for the 2nd quarter according to the simplified tax system 6%
Fire and Ice LLC received revenues in the amount of 660,000 rubles for the first half of the year. Of these, in the 1st quarter 310,000 rubles and in the 2nd quarter 350,000 rubles. Advance payment for the 1st quarter - 9,300 rubles.
We calculate the tax: 660,000 * 6% = 39,600 rubles.
We make a tax deduction. The organization has 2 employees, contributions of 20,000 per month are paid for them, there were no sick days for six months, the company does not pay sales tax. So, for 6 months, contributions of 20,000 * 6 = 120,000 rubles were paid. We see that the sum tax deduction more than the amount tax, so we can reduce the tax only by 50%. 39,600 * 50% = 19,800 rubles.
Now we subtract from this amount the advance payment paid after the 1st quarter:
19,800 - 9,300 = 10,500 rubles.So, for the 2nd quarter you need to make an advance payment of 10,500 rubles.
Calculation of advance payment for simplified tax system 15%
Step 1. We summarize all the income of the enterprise from the beginning of the year to the end of the desired quarter. We take the numbers from 4 columns 1 of the KUDiR section. In income on the simplified tax system, sales proceeds and other incomes, which are listed in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.
Step 2 Summarize business expenses from the beginning of the year to the end desired period, we take the numbers from 5 columns 1 of the KUDiR section. Full list costs that can be taken into account as expenses of the enterprise, is given in Art. 346.16 of the Tax Code of the Russian Federation. It is also important to follow the procedure for accounting for expenses: expenses must be directly related to the activities of the enterprise, must be paid and recorded in the accounting department. We talked about how to correctly account for the costs of the simplified tax system. Insurance premiums on the simplified tax system, 15% are related to expenses and are taken into account in their composition.
The tax amount is calculated according to the formula: (Income - Expenses) * 15%.
Specify the tax rate for the type of activity of your company in your region. From 2016, the region can set a differentiated rate from 5 to 15%.
Step 3 Now, from the amount of tax, we subtract advance payments that were made in previous periods of the current calendar year.
An example of calculating an advance payment for the 3rd quarter according to the simplified tax system 15%
IP Myshkin A.V. from the beginning of the year received an income of 450,000 rubles. Of these, for the 1st quarter 120,000 rubles, for the 2nd quarter 140,000 rubles and for the 3rd quarter 190,000 rubles.
Expenses since the beginning of the year amounted to 120,000 rubles. Of these, 30,000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 40,000 rubles in the 3rd quarter.
Advance payments amounted to: 13,500 rubles in the 1st quarter and 15,000 rubles in the 2nd quarter.
Let's calculate the amount payable in the 3rd quarter: (450,000 - 120,000) * 15% = 49,500 rubles.
Subtract from this amount payments of previous quarters: 49,500 - 13,500 - 15,000 \u003d 21,000 rubles.
So, according to the results of the 3rd quarter, IP Myshkin must pay 21,000 rubles.
The online service Kontur.Accounting automatically calculates advance payments based on KUDiR and data on insurance premiums and sick leave. Service forms payment order and reminds you in advance of the upcoming payment. Integration with banks makes it easy to prepay tax. Pay taxes with Kontur.Accounting, keep records, calculate salaries, send reports and use the support of our experts.
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