Declaration of SP. How to report to the tax office for usn or envd
Any entrepreneur knows about the need to pay taxes, as well as about the submission of established reporting forms. Therefore, it is a very common occurrence. But, despite this, many entrepreneurs often have various questions about their preparation and delivery. Therefore, it is worth paying attention to this issue.
What is a tax return for an individual entrepreneur?
The concept of a tax return is explained in detail in the Tax Code of the Russian Federation, this is an official document with which an entrepreneur confirms the amount of his income for a certain period, which are subject to taxation. Tax returns are mandatory, the volume and number of submitted returns are regulated by law.
The main purpose of a tax return is to control tax authorities over the procedure for calculating and paying taxes by taxpayers. In addition, some sources classify declarations as a kind of statistical source, but this definition is conditional, since in statistical reporting already summarized data from tax returns are received.
Types of tax returns for individual entrepreneurs
The types of tax declarations depend on the taxation system used by the entrepreneur, as well as individual characteristics of the type of activity. Any entrepreneur submits a tax return for compulsory taxes provided for by the taxation system. For example, an individual entrepreneur applying UTII must submit quarterly to tax office the corresponding declaration. In addition, they may be presented with reports on other taxes, which he is obliged to pay as a result of certain actions. For example, an entrepreneur implementing excisable goods an excise tax return must be filed.
In addition, in addition to the declarations indicated directly in the tax legislation, it is possible to distinguish certain types of reports that are not directly indicated, but the possibility of their delivery is provided. For example, a zero tax return is a very common form of reporting in a situation when entrepreneurial activity, for whatever reason, was not carried out during the reporting period. There is no such definition in the law, just as there is no special form for such a declaration, but this does not in any way limit the possibility of submitting a standard declaration with zero indicators. Note that in some cases, the very structure of the tax return, or rather the tax system, does not allow an entrepreneur to file zero reporting... The most striking example is the declaration on the unified tax on imputed income, which cannot be zero.
Also, the legislation provides for a revised tax return, which contains the correction of the information presented in the previously submitted reports. A correction can be submitted by an entrepreneur, both on his own initiative and at the request of the tax authorities, in the event that they establish inaccuracies in the calculations or the procedure for registration tax base.
How can an individual entrepreneur fill out a tax return?
The legislation does not contain stringent requirements on the question of who should fill out the tax return of an individual entrepreneur. That is, the Tax Code of the Russian Federation provides for the opportunity for an entrepreneur to prepare reports both independently and with the help of unauthorized persons, including those who are not his employees.
For example, if for an entrepreneur the question of how to draw up a tax return is relevant, then he can always turn to specialists for help. Or use other methods of reporting, for example, use special software products for computer technology.
A significant number of specialized firms are now providing assistance in the preparation of tax returns. Moreover, they can not only advise on all the features of filling out a particular form, but also provide a full range of services for its preparation and delivery. But there are a couple of nuances here that are worth paying attention to.
Firstly, the preparation and submission of reports through intermediaries requires certain financial costs.
Secondly, some firms provide services for the preparation of only standard tax returns and do not have experience with other tax payments. For example, they may have certain difficulties with a tax return on indirect taxes... Therefore, it is worthwhile to immediately clarify the capabilities of specialists.
For some entrepreneurs, self-filing of a tax return is customary. Moreover, as practice shows, it is not so difficult to do this. It is enough to organize transparent accounting and comply with the established reporting deadlines, as well as making payments tax payments... Finding a tax return form is also easy. Today they can be obtained from any tax office, as well as downloaded from the Internet at specialized sites. In the latter case, it is necessary to pay attention to the relevance of the proposed forms, since changing the reporting forms is not so uncommon.
In our opinion, the simplest option is to draw up a tax return using specialized programs. accounting or services. Since this tool allows you to prepare the necessary reports in automatic mode based on previously entered information. In addition, most of the special programs allow not only to prepare reports, but also to submit them via electronic communication channels.
How to submit a tax return?
Filing a tax return, as noted above, is the responsibility of any entrepreneur. The reporting procedure is also all regulated at the level of legislation. In particular, three options for submitting reports are allowed:
- At a personal meeting of an entrepreneur or his representative at the tax office.
- By sending reports by mail.
- Via electronic data transmission channels.
In most cases, an entrepreneur is free to choose a method that is convenient for him, but at the same time he must take into account the deadlines for filing a tax return. Failure to comply with reporting deadlines is the most common violation that tax authorities reveal during desk audits.
Liability for Failure to Submit Tax Returns
Tax legislation provides for liability for failure to submit a tax return. In most cases, these are penalties, the amount of which varies from the type of declaration, the duration of non-delivery, and the amount of tax payable under this declaration.
The penalty for not submitting a tax return does not relieve the taxpayer from the obligation to submit it. Moreover, the earlier the reporting is presented, the less the amount of the fine will be.
However, the fine is not the worst thing that may result in the failure to submit a tax return within the specified time frame. Quite often, tax authorities follow the path of seizing the entrepreneur's settlement accounts, as well as writing off the amount of debt from them by issuing a collection. In addition, the regular failure to file a tax return is a serious reason for the inclusion of an individual entrepreneur in the plan of inspections, including field inspections, for the next calendar year, which will also create certain difficulties for the business.
The value of the tax return for individual entrepreneurs
Thus, the timely submission of tax returns is not only a reason to avoid fines, but also a reliable way to protect your business from various negative aspects. Therefore, it is not the tax inspectors, but the entrepreneurs themselves that should attach great importance to the tax declaration.
Everyone who enters the world of entrepreneurship should clearly know their rights and responsibilities in the field tax legislation... For example, you need to have a clear idea of what the tax period is in the declaration for various taxes. This knowledge will help to avoid missed reporting deadlines. You should also know what and who should file a tax return for this or that tax. Here it is important to link the specifics of the planned type of activity with the requirements of tax and other legislation.
Do not forget that even the termination of activities as an individual entrepreneur does not deprive the obligation to report on the income received in this process. And the tax return when closing an individual entrepreneur is also mandatory. Moreover, it must be borne in mind that failure to submit a declaration in this case is the basis for refusal to accept documents for deregistration of an entrepreneur.
For those entrepreneurs who remain in business, we remind you that they should submit their tax declaration for 2012 in the very near future, so it is worth hurrying up, especially since the queues at the tax inspectorates are not yet long.
Changes: April 2019
Tax return is a document containing information about the income received by the individual entrepreneur, the expenses made by him, used in the calculation of tax, discounts and benefits.
The declaration is submitted to tax authority at the place of registration within a strictly specified time frame. Violation specified timeframes, as well as the submission of reports with errors, inaccurate or incomplete information, threatens the entrepreneur with liability in the form of a fine.
Features of filling out and submitting reports, responsibility for late submission, requirements for the form and procedure depend on the type of tax for which the declaration is submitted.
Let us briefly consider the procedure and deadlines for submitting the declaration for each taxation system.
Types of declarations
What tax returns must an individual entrepreneur submit? Conventionally, all types of declarations can be divided into 3 groups:
- 1st group: declarations submitted to general regime taxation;
- Group 2: declarations submitted when applying special tax regimes;
- Group 3: reports submitted in the absence of taxable items and movement on the cash desk and current account.
Declarations submitted while under the general tax regime
The general or traditional regime of taxation (hereinafter referred to as OSNO) is the most complex in terms of the composition of the reports presented on it. Entrepreneurs on OSNO are required to submit the following types of tax returns:
- VAT (value added tax) declaration
- Personal income tax declaration (income tax individuals)
Note: individual entrepreneurs on OSNO, on an equal basis with organizations, pay property tax, but they do not submit reports on it, just as they do not calculate the tax on their own, the tax inspectorate does it for them.
All taxpayers submit VAT reporting as legal entities and SP. Differences in terms and format of delivery for entrepreneurs and organizations are not made.
The VAT declaration consists of a Title page and 12 sections. The Title Page and Section 1 are mandatory for all taxpayers to submit. Other sections (from 2 to 12) are submitted when performing the relevant transactions.
Until what date should the individual entrepreneurship declaration be submitted?
VAT reporting quarterly. The deadline for its delivery is no later than the 25th day of the month following the reporting one.
Table No. 1. Deadlines for submitting the VAT return in 2017
Since 2015, this declaration is submitted only in in electronic format all payers of the specified tax (only some categories of payers, such as tax agents non-VAT payers and entrepreneurs exempted from VAT can submit VAT reports on paper).
The submission of a value-added tax return on paper, with the obligation to submit it in electronic form, is equated by the tax authority with failure to submit it at all, which entails the imposition of appropriate sanctions on the taxpayer.
Reporting is submitted via TKS (telecommunication channels) with the help of electronic document flow operators.
The declaration is submitted in the form approved by the Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected]
Note: the last digits of the barcode title page the actual declaration form for 2017: 9011
Property tax declaration
Property tax reports are submitted only by legal entities that are payers of the general taxation system. SP declaration on property tax do not make up or rent.
This reporting form is submitted not only by entrepreneurs to OSNO, but also by individuals when they receive income in the tax period from the sale of property that was owned less than the statutory period, as well as when declaring tax deductions.
If, when claiming deductions, reporting is submitted at any time during the year, then individual entrepreneurs at OSNO and citizens who received income from the sale of property must submit a declaration strictly set time- by April 30 of the year following the reporting year.
The 3-NDFL declaration consists of the Title page, sections 1 and 2 and Sheets A, B, C, D, D1, D2, E1, E2, F, Z, I.
SP on OSNO in general order complete the Title Page, Sections 1 and 2, Sheets B and G.
Note: in addition to the declaration in the form of 3-NDFL, individual entrepreneurs on OSNO are obliged to submit a declaration of estimated income in the form of 4-NDFL. The declaration of estimated income consists of only one sheet in which the entrepreneur indicates the income that he plans to receive in the new year. It is on the basis of the data from the 4-NDFL declaration that the tax calculates and sends to the individual entrepreneur notifications for the payment of advance payments.
Also, 4-NDFL is submitted with a significant deviation of the indicators in the previous declaration on this form (more than 50%).
Deadline
A declaration in the form of 3-NDFL is submitted once a year, before April 30 of the year following the reporting year. Reports for 2016 must be submitted until May 2, 2017, and for 2017 - until April 30, 2018 respectively.
A declaration in the form of 4-NDFL is submitted within 5 days from the end of the month that has passed since the date of receipt of the first income of the year. For example, if the income was received on February 2, 2017, 4-NDFL must be submitted by March 10, 2017 (March 2 ends the month from the date of receipt of the income, 5 business days are reported from March 3).
Reporting format
Declarations on forms 3-NDFL and 4-NDFL can be submitted, as in paper form, so in electronic form.
Reporting 4-NDFL is submitted in the form approved by the Order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3 / [email protected]
Reporting 3-NDFL is submitted in the form approved by the Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11 / [email protected](as amended on 10.10.2016).
Note: the last digits of the title page barcode of the current 3-NDFL declaration form for 2017: 3018 3015
3-NDFL
Declarations submitted while under special taxation regimes
There are currently 4 special regime taxation used by individual entrepreneurs:
- Simplified taxation system (STS, STS);
- Unified tax on imputed income (UTII);
- Patent taxation system (PSN, PSNO, Patent);
- Unified Agricultural Tax (ESHN)
Accounts on the simplified taxation system are submitted by entrepreneurs once a year. The declaration is submitted even if there were no income (expenses) in the tax period and the tax payable to the budget is 0. Such a declaration is called zero.
The composition of the declaration depends on which object of taxation according to the simplified tax system is chosen: “income” or “income minus expenses”.
Note: Section 3 is completed only in case of receipt of property, work and services within the framework of earmarked funding, earmarked income and charity.
Deadline
The STS declaration is submitted once a year, before April 30 of the year following the reporting year. Reports for 2016 must be submitted until May 2, 2017, and for 2017 - until April 30, 2018 respectively.
Reporting format
Submission of reports in electronic form is also carried out on the TCS through EDF operators.
Reporting under the simplified tax system is submitted in the form approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]
2017
Declaration submitted when applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII)
Reporting on UTII is presented regardless of the availability in reporting period income. This is due to the fact that the tax is calculated based not on actual, but on imputed income.
The declaration consists of a title page from Sections 1, 2, 3.
Until what date should I take it?
The UTII declaration is submitted at the end of each quarter by the 20th day of the month following the reporting one.
Reporting format
The declaration according to the simplified tax system can be submitted both in paper form and in electronic form.
Submission of reports in electronic form is also carried out on the TCS through EDF operators.
Reporting under the simplified tax system is submitted in the form approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]
Note: the last digits of the title page barcode of the current declaration form for 2017 according to the simplified taxation system: 2017
Declaration Submitted in the Application of the Patent Tax System (PSN)
Entrepreneurs on a patent, unlike all other taxation regimes, no reports are not submitted.
Declaration submitted when applying the taxation system for agricultural producers (USHN)
Unified agricultural tax reporting is submitted once a year, based on the results of the tax period.
The declaration consists of the title page of Sections 1, 2, 2.1 and 3.
The title page, Sections 1 and 2 are mandatory for all payers of this tax regime.
Deadline
Declaration on the Unified Agricultural Tax is submitted at the end of the year on time until March 31 of the year following the reporting one.
Reporting format
The declaration on the Unified Agricultural Taxation can be submitted both in paper form and in electronic form.
Submission of reports in electronic form is also carried out on the TCS through EDF operators.
Reporting on the unified agricultural tax is submitted in the form approved by the Order of the Federal Tax Service of Russia dated 02/01/2016 N ММВ-7-3 / [email protected]
Note: the last digits of the title page barcode of the current UAT declaration form for 2017: 8018
Unified Simplified Tax Return (Unified Tax Return)
The single simplified declaration is a separate species a declaration submitted in the complete absence of activity for the taxpayer. It consists of only one sheet and can be submitted only for some taxes, in particular, for VAT, income tax, simplified tax system, unified agricultural tax.
The conditions for the delivery of the CDM is the complete absence of any transactions on the account (including the write-off of utility bills, the issuance of salary, etc.) and objects of taxation, on which it is planned to submit a simplified declaration.
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Sample filling and declaration form for the simplified taxation system for 2018 in 2019
The declaration for individual entrepreneurs on the simplified tax system, valid for the delivery of the report for 2018, continues to be valid in 2019. It is necessary to submit the USN declaration for 2018 in the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected], which was registered with the Ministry of Justice of Russia on March 25, 2016 N 41552. This new form, which takes into account the possibility of reflecting the zero tax rate, as well as the possibility of reducing the single tax on the paid amount of the trade tax.
Make it much easier to maintain tax accounting this service is capable of STS. We recommend that you try to minimize your risks and save time.
In our today's publication, we will consider the procedure for filling out a tax return for individual entrepreneurs on the simplified tax system with the objects of taxation “income” and “income minus expenses”.
At the bottom of the page, the reader can download the tax declaration form for individual entrepreneurs on the USN for 2018.
When and how to file a tax return?
For individual entrepreneurs applying the simplified taxation system, tax period is the calendar year. Individual entrepreneurs submit reports to the tax office for the past tax period in the following terms:
- IP - until April 30;
- LLC - no later than March 31st.
The tax declaration of an individual entrepreneur on the simplified tax system in 2019 for 2018 is submitted to the Federal Tax Service at the place of registration of an individual entrepreneur (organization).
The declaration under the simplified tax system can be submitted to the Federal Tax Service in three ways:
- By contacting the tax office personally or through a representative.
- By sending the declaration by mail.
- In electronic form via the Internet through specialized services (or through the FTS website).
Tax declaration for individual entrepreneurs on the simplified tax system for 2018 in 2019: basic rules
The basic rules for filing a tax return according to the simplified tax system are as follows:
- To file a declaration under the simplified tax system in 2019, use the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]
- If the sheets of the declaration do not contain any data, they do not need to be included in the composition of the declaration, and the report must be numbered without them.
- Empty cells are filled with dashes.
- Financial data shall be indicated with rounding (kopecks are rounded to the nearest ruble).
- Corrections in the document are not allowed.
- Declaration sheets cannot be stapled, so as not to damage the paper media.
- After filling in, all sheets must be numbered (001, 002).
- The declaration can be completed manually (in block caps using a dark pen) and on a computer.
Instructions for filling out a tax return for the simplified tax system
Individual entrepreneurs using the simplified tax system choose the object of taxation - “income” (6%) or “income minus expenses” (15%). 6% and 15% are the maximum tax rates for the simplified system. Since 2015 local authorities independently make decisions on the choice of the size of tax rates. Based on this, the tax calculation must be made from the rates in force in your region. The procedure for filling out a tax return depends on the selected object of taxation.
Consider how the tax declaration of an individual entrepreneur is filled out according to the simplified tax system in 2019 for 2018, depending on the selected object of taxation.
When using the USN-income, you must fill out and submit the following declaration sheets - "Title page", sections: 1.1, 2.1.1 and 2.1.2 (upon payment of the trade fee).
When using the simplified tax system, income minus expenses, it is required to fill out and submit: "Title page", sections 1.2 and 2.2.
Section 3 is filled in by those taxpayers of the simplified tax system who have targeted funding.
The peculiarity when filling out the columns with advance payments is that in them it is necessary to record the amounts due to be paid in each reporting period, and not the amounts actually paid.
Initially, section 2 is completed, and then section 1.
1. Tax declaration of the USN - "income" (rate 6%)
At a rate of 6% ("income"), the procedure for filling out the declaration will be as follows:
Section 1.2 individual entrepreneurs applying simplified taxation system - "income", do not fill out.
The fact is that section 1.1 contains generalizing information and is filled in on the basis of data from section 2.1.
Completing Section 2.1.1:
At the top, indicate the TIN, KPP (if any). Individual entrepreneurs do not have a checkpoint, so they put a dash.
Line 102 - indicate whether the individual entrepreneur has employees in the reporting year:
- "1" - there are hired workers;
- "2" - the individual entrepreneur did not use hired labor.
Completing Section 2.1:
- Lines 110, 111, 112, 113 are filled in based on the data contained in the Book of Income Accounting;
- Line 110: income for 1 quarter;
- Line 111: income for the first half of the year (the amounts of income from 1.01 to 30.06);
- Line 112: income for nine months (the amounts of income from 1.01 to 30.09);
- Line 113: income for 12 months of the calendar year (from 1.01 to 31.12);
- Line 120: the tax rate of the USN income is the maximum 6%.
Recall that we begin to write the numbers from the first cell on the left, round the kopecks according to the rules of arithmetic - up to 50 kopecks in the direction of decreasing, from 50 kopecks in the direction of increasing. We put dashes in the empty cells.
Lines 130, 131, 132, 133 are filled in by applying the tax rate for the STS income. The maximum rate is 6%, but it may be reduced by the local authorities of certain regions from 2015.
- Line 130: the data in line 110 is multiplied by tax rate 6% or less%;
- Line 131: The data in line 111 is multiplied by the tax rate of 6% or less;
- Line 132: the data in line 112 is multiplied by the tax rate of 6% or less;
- Line 133: The data in line 113 is multiplied by the tax rate of 6% or less.
These lines are also filled in without kopecks, rounded to the nearest whole rubles.
Lines 140,141,142,143 are filled in based on the amounts of fixed insurance premiums paid to the Pension Fund of the Russian Federation and FFOMS for individual entrepreneurs. Contributions calculated from an excess of 300 thousand rubles, if paid in these periods, are also recorded in these lines.
- Line 140: sum fixed contributions paid from 01.01 to 31.03;
- Line 141: the amount of fixed contributions paid from 01.01 to 30.06;
- Line 142: the amount of fixed contributions paid from 01.01 to 30.09;
- Line 143: the amount of fixed contributions paid from 01.01 to 31.12.
With small incomes received, if the amount of contributions is more than the amount of the calculated advance payment of the USN or the annual payment of the USN, then you do not have an excess amount.
If you are an individual entrepreneur with employees, then in lines 140,141,142,143 write down half of the values indicated in lines 130,131,132,133 - respectively.
Section 2.1 is complete.
Completing Section 1.1:
We use the data of the completed section 2.1.
001 - object of taxation "1".
010, 030, 060, 090 "OKTMO code" - the OKTMO code is entered municipality, at the place of residence of an individual entrepreneur. For these lines, 11 cells are allocated, if the OKTMO code has eight digits, then dashes are put in the cells on the right. For example, 11111111- - -.
Another feature of filling out these cells is that line 010 must be filled in, and if the taxpayer has not changed the place of registration during the year, then dashes are put in lines 030, 060, 090.
line 130 (from section 2.1.1) - line 140 (from section 2.1.1) - line 160 (from section 2.1.2), if the result is greater than zero, indicate this amount.
line 130 - line 140, by analogy with the payers of the trade fee, if the result is greater than zero, indicate this amount.
For trade tax payers:
Line 040 - line 131 (from section 2.1.1) - line 141 (from section 2.1.1) - line 161 (from section 2.1.2) - line 020, if the result is greater than zero, indicate this amount. If the result is negative, you must put dashes in this line, and the resulting value (without a minus sign) should be transferred to the date 050
For non-payers of the trade tax:
Line 040 - line 131 - line 141 - line 020, if the result is greater than zero, indicate this amount. If the result is negative, you must put dashes in this line, and the resulting value (without a minus sign) should be transferred to the time 050.
Line 050 is for everyone. It is filled with the value from the previous line 040. If the value in it turned out to be less than zero, dashes are put.
For trade tax payers:
Line 070 - line 132 (from section 2.1.1) - line 142 (from section 2.1.1) - line 162 (from section 2.1.2) - line 020 - line 040 + line 050, if the result is greater than zero, specify this amount.
For non-payers of the trade tax:
Line 070 - line 132 - line 142 - line 020 - line 040 + line 050 if the result is greater than zero, then indicate this amount.
If the result is negative, you must put dashes in this line, and the resulting value (without a minus sign) should be transferred to the time 080.
Line 080 is for everyone. It is filled with the value from the previous line 070, if the value in it turned out to be less than zero, dashes are put.
For trade tax payers:
Line 100 - line 133 (from section 2.1.1) - line 143 (from section 2.1.1) - line 163 (from section 2.1.2) - line 020 - line 040 + line 050 - line 070 + line 080, in case the result is greater than zero, indicate this amount.
For non-payers of the trade tax:
Line "100" - line 133 - line 143 - line 020 - line 040 + line 050 - line 070 + line 080, if the result is greater than zero, indicate this amount.
If the result is negative, you must put dashes in this line, and the resulting value (without a minus sign) should be transferred to the deadline 110.
If the difference is negative, then write it on line 110 (no minus). The presence of a number in line 110 indicates that there is an overpayment.
In this case, it is necessary to make reconciliations with the tax authority, and upon mutual confirmation of the fact of overpayment, there are two options for using the overpaid amounts:
- The amount of the overpayment can be offset against future payments (clause 4 of article 78 of the Tax Code of the Russian Federation).
- The tax can return the amount of the overpayment to the current account. (Clause 6, Article 78 of the Tax Code of the Russian Federation).
The second option is acceptable if the entrepreneur has no debts on other types of payments to the tax authority. For example, if an entrepreneur has a debt for not paying a fine, penalty or other taxes and fees, then the FTS will independently offset the overpayment of tax under the simplified tax system against other debts to the budget. (Clause 5 of Article 78 of the Tax Code of the Russian Federation).
Section 1.1 completed.
Filling out the title page of the declaration according to the simplified tax system
The title page of the declaration according to the simplified tax system must contain the following information and details:
- TIN / KPP (at There is no IP checkpoint, so dashes are put in the corresponding cells);
- correction number - "0" - if the declaration is submitted for the first time in the reporting period. If you submitted the STS declaration for the first time with an error, and you need to submit a corrective declaration, then in it you must indicate 1 - - -;
- reporting period - 34 (full calendar year) and 50 (incomplete calendar year) when the individual entrepreneur is closed or the organization is liquidated (reorganized); “95” - in connection with the transition to a different tax regime; "96" - upon termination of the STS;
- the year for which the report is drawn up;
- IFTS code;
- location code - 120 for individual entrepreneurs; 210 for organizations;
- Full name (for individual entrepreneurs) and name (for LLC);
- main activity (according to OKVED). In the declaration for 2016 it is necessary to indicate new OKVED from the OKVED-2 reference book;
- contact number;
- number of pages in the declaration.
In addition, in a special block for certifying the information provided, the name of the entrepreneur (taxpayer), date and seal are registered.
When submitting documents by an intermediary, the data is confirmed by his signature. In this situation, the details of the power of attorney are indicated.
Completion of Section 2.1.2. for payers of the trade tax.
Section 2.1.2 consists of two sheets. The first sheet is filled out identically to section 2.1.1.
First sheet of section 2.1.2:
Lines 110 - 113. The amount of income on an accrual basis from the type of activity of the simplified tax system for which the trade tax is established is indicated. If you are not engaged in other than trading activities, nothing more, then duplicate the income indicated in section 2.1.1 .:
- line "110" - indicate the amount of income for the first quarter;
- line "111" - indicate the amount of income for the six months (the amount for the first and second quarters);
- line "112" - indicate the amount of income for 9 months (the amount for the first, second and third quarters);
- line "113" - indicate the amount of income for the year (the amount for the first, second, third and fourth quarters).
Lines 130 - 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated:
- line "130" - calculate and indicate advance payment for the first quarter: line 110 x line 120 of section 2.1.1 / 100;
- line "131" - calculate and indicate the advance payment for the half-year: line 111 x line 121 of section 2.1.1 / 100;
- line "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 of section 2.1.1 / 100;
- line "133". Calculate and indicate the tax for the year: line 113 x line 123 of section 2.1.1 / 100.
Lines 140 - 143. The amount of tax deductions that reduce the advance payments and tax calculated above shall be indicated on an accrual basis:
- line "140". Indicate the amount of the tax deduction for the first quarter;
- line "141". Indicate the amount of the tax deduction for the six months (the amount for the first and second quarters);
- string "142". Indicate the amount of tax deduction for 9 months (amount for the first, second and third quarters);
- string "143". Enter the tax deduction amount for the year (amount for the first, second, third and fourth quarters).
Please note that if you made payments to individuals (in line 102 you have “1” indicated), then by law you cannot reduce advance payments and the simplified taxation system tax by more than half. Therefore, in this case you will have to make sure that: line 140 is not larger than line 130/2; line 141 was no longer than line 131/2; line 142 was not more than line 132/2; line 143 was no longer than line 133/2.
Since individual entrepreneurs who did not make payments to individuals (in line 102 indicated "2") can reduce advance payments and tax in full, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the amount of deduction is enough ).
Second sheet of section 2.1.2
Lines 150-153. Indicated on an accrual basis of the amount of the actually paid trade fee for the corresponding period:
- line "150". Enter the amount of the trade fee paid for the first quarter (amount for the first and second quarters);
- line "151". Indicate the amount of the trade fee paid for the half year (amount for the first, second and third quarters);
- string "152". Enter the amount of the trade fee paid for 9 months (amount for the first, second and third quarter);
- string "153". Enter the amount of the trade fee paid for the year (amount for the first, second, third, and fourth quarters).
Lines 160-163. The amounts of the paid trade fee are indicated, which reduce the advance payments and tax calculated above:
- string "160" - check the condition: the result of line 130 (of this section) - line 140 (of this section) must be less than line 150, and must also be less than or equal to the result of line 130 (from section 2.1.1) - line 140 (from section 2.1.1) ... If the condition works, then indicate the result of line 130 (of this section)- line 140 (of this section), otherwise just specify line 150;
- string "161" - check the condition: the result of line 131 (of this section) - line 141 (of this section) must be less than line 151, and must also be less than or equal to the result of line 131 (from section 2.1.1) - line 141 (from section 2.1.1) ... If the condition works, then indicate the result of line 131 (of this section) - line 141 (of this section), otherwise just specify line 151;
- string "162" - check the condition: the result of line 132 (of this section) - line 142 (of this section) must be less than line 152, and must also be less than or equal to the result of line 132 (from section 2.1.1) - line 142 (from section 2.1.1) ... If the condition works, then indicate the result of line 132 (of this section) - line 142 (of this section), otherwise just specify line 152;
- line "163" - check the condition: the result of line 133 (of this section) - line 143 (of this section) must be less than line 153, and must also be less than or equal to the result of line 133 (from section 2.1.1) - line 143 (from 1). If the condition works, then specify the result of line 133 (of this section) - line 143 (of this section), otherwise just specify line 153.
Section 2.1.2. for payers of the trade tax is filled.
Completing Section 2.2. for payers income minus expenses
Lines 210-213 - reflect the amount of income on an accrual basis:
- line "210" - indicate the amount of income for the first quarter;
- line "211" - indicate the amount of income for the six months (the amount for the first and second quarters);
- line "212" - indicate the amount of income for 9 months (the amount for the first, second and third quarters);
- line "213" - indicate the amount of income for the year (the amount for the first, second, third and fourth quarters).
Lines 220-223 - reflect the amount of expenses on an accrual basis, including the difference between the minimum tax and the tax calculated in the general procedure, paid in previous years:
- line "220" - indicate the amount of expenses for the first quarter;
- line "221" - indicate the amount of expenses for the six months (the amount for the first and second quarters);
- line "222" - indicate the amount of expenses for 9 months (the amount for the first, second and third quarters);
- line "223" - indicate the amount of expenses for the year (the amount for the first, second, third and fourth quarters).
Line "230" - reflects the loss for previous years, but at the same time, the above income should exceed the expenses at the end of the reporting year.
Lines 240-243 - reflect the tax base in each period - the difference between income and expenses:
- line "240" = line 210 - line 220 = the amount of the tax base for the first quarter. If the result is negative, a dash must be put in this line, and the resulting value (without a minus sign) should be transferred to the term 250;
- line "241" = line 211 - line 221 = the amount of the tax base for the six months. If the result is negative, a dash must be put in this line, and the resulting value (without a minus sign) should be transferred to the 251 date;
- line "242" = line 212 - line 222 = the sum of the tax base for 9 months. If the result is negative, you must put dashes in this line, and the resulting value (without a minus sign) should be transferred to the 252 date;
- line "243" = line 213 - line 223 - line 230 = the sum of the tax base for the year. If the value of this string is zero, "0" is set. If the value is negative, a dash must be put in this line, and the resulting value (without a minus sign) should be transferred to the 252 date.
Lines 250 - 253 - reflect the amount of losses if any of lines 240-243 turned out to be negative:
- line "250" = line 240 (without a minus sign), if it turned out to be negative;
- line "251" = line 241 (without a minus sign), if it turned out to be negative;
- line "252" = line 242 (without a minus sign), if it turned out to be negative;
- line "253" = line 243 (no minus sign), if it turned out to be negative.
Lines 260 - 263 - reflect the tax rate for the reporting (tax) period in effect in your region. The maximum rate is 15%, the minimum is 5%, these rates are approved by the local authorities in your region.
Lines 270 - 273 are the product of the tax base for the corresponding period and the tax rate. If there are dashes in lines 240 - 243, then in the corresponding lines 270 - 273 you also need to put dashes:
- line "270" = line 240 x line 260: 100 and indicate the advance payment for the first quarter;
- line "271" = line 241 x line 261: 100 and indicate the half-year advance payment;
- line "272" = line 242 x line 262: 100 and indicate the advance payment for 9 months;
- line "273" = line 243 x line 263: 100 and enter the tax for the year.
Line "280" = Line 213 x 1/100 and specify the minimum tax. Line 280 must be completed even if you are not required to pay the minimum tax at the end of the year.
We fill in Section 1.2 for taxpayers of the STS "Income minus expenses".
Line "010", line "030", line "060", line "090" - indicate the OKTMO code of the place of residence of the individual entrepreneur or location ( legal address) LTD.
V mandatory only line 110 must be filled in. Lines 030, 060 and 090 are filled in if during the year the entrepreneur changed his place of residence or the organization changed its location. Otherwise, dashes are inserted in them.
Line "020" = value from line 270.
Line "040" = line 271 - line 020 and indicate the amount of the advance payment for the half year. If the result is negative, a dash must be put in this line, and the resulting value (without a minus sign) should be transferred to the time 050.
Line "050" = line 040, if the value is less than zero, otherwise dashes are put.
Line "070" = line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, a dash must be put in this line, and the resulting value (without a minus sign) should be transferred to the time 080.
Line "080" = line 070, if the value is less than zero, put a dash.
Line "100" = line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and indicate the tax amount for the year. In case of a negative result, a dash must be put in this line, and the resulting value (without a minus sign) should be transferred to the deadline 110.
Line "110" = line 100, if the value in it turned out to be less than zero, otherwise dashes are put.
Line "120" - filled if the value of line 280 turned out to be greater than the value of line 273 = line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, this line must be filled with a dash, and the resulting value (without minus sign) to postpone in the deadline 110. This means that in the account minimum tax you credit the advance payments paid. In this case, it is necessary to submit to the Inspectorate of the Federal Tax Service an application in any form about offset, copies of documents confirming the payment of advance payments must be attached to the application.
Section 1.2 for taxpayers of the STS "Income minus expenses" is completed.
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Citizens registered in the prescribed manner as individual entrepreneurs(IP) located on common system taxation (OSNO), annually report on all income received by them during the year, by filing a declaration of income for individual entrepreneurs in the prescribed form. Currently, 201 9 year, such a declaration is submitted to the tax office for the past 201 8 year, according to the 3-NDFL form, establishedBy order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / 569.
Who is filing the income tax return?
This obligation is imputed by Article 227.5 Tax Code(Tax Code of the Russian Federation) not only individual entrepreneurs on OSNO. But in relation to entrepreneurs working on a common system, such a rule applies without exception and applies to everyone who applies this tax system, regardless of whether there was a commercial activity in the reporting (tax) year, as well as whether there was any income. This obligation is primarily due to the fact that entrepreneurs on OSNO pay personal income tax, provided for in Art. 227.1 of the Tax Code of the Russian Federation, the basis for which is the income received from entrepreneurial activity for a certain period. In addition, paragraph 2 of the above article imposes the obligation to calculate and pay personal income tax for lawyers, notaries and other persons with private practice, and accordingly, they must also submit a declaration.
As for individual entrepreneurs who are on the simplified taxation system (STS), in accordance with Art. 346.11.3 of the Code, they have no obligation to pay the NFDL, which means that tax reporting they should not pass on it. The same applies to entrepreneurs located in:
- unified tax on imputed income (UTII), according to Art. 346.26.4;
- patent taxation system (PSN), according to Art. 346.43.10.1;
- as well as on the unified agricultural tax (ESHN), in accordance with Article 346.1.3.
It should be noted that with regard to entrepreneurs on the simplified tax system, there are exceptions that oblige them to submit a declaration of income, including income received as an individual entrepreneur, if such income is mentioned in article 346.11.3. This article deals with income received in connection with winning a lottery or other game, income from dividends, as well as deposits in banking institutions and others, which are listed in article 224.2-224.5 of the Tax Code of the Russian Federation.
Regarding the situation with the obligation to declare 3-NDFL for an entrepreneur who is on different systems taxation, it is important to note the following. If such an individual entrepreneur receives income only from activities that were taxed single tax, then tax reporting on personal income tax is not required. This position is confirmed by several letters from the Ministry of Finance, for example, dated December 22, 2009 N 03-11-09 / 441, as well as N 03-02-07 / 1-8 dated January 17, 11, and others.
The obligation to submit a declaration of income is also established for individuals if they received income provided for in Article 208 of the Tax Code of the Russian Federation, even if this person is an individual entrepreneur, and regardless of his tax regime. The list of incomes from which personal income tax is paid, as well as a declaration is submitted, is quite large - for example, income from renting out your own real estate, receiving a gift, insurance payments, and others.
Expert opinion
Maria Bogdanova
There are several types of tax returns for individual entrepreneurs:
- full - implies taking into account all the income that the entrepreneur received in the course of doing business. Displays the calculation of all types of taxes imputed by individual entrepreneurs;
- refined - intended for correcting the data recorded by the full-form declaration. May be requested by the fiscal authorities when inaccuracies are identified. An entrepreneur can also initiate the filing if he independently discovered erroneous information;
- zero - suspension of activities is not a ground for termination of reporting;
- final - a declaration of income for an individual entrepreneur of this type is filed upon termination of activity, regardless of the filing time, regulated for a specific form of taxation. Required when applying for termination of activities.
How do I file an income tax return?
The deadline for filing this declaration is the same for all categories of payers and is set until April 30 of the year that follows the previous tax period. Individuals submit a declaration, as a rule, to the tax authority at their place of residence, and individual entrepreneurs - at the place of keeping records.
You can fill in the declaration manually, simply by printing it on a printer and having read the instructions in advance, or you can use a special service from the website of the Federal Tax Service of the Russian Federation located here - http://www.nalog.ru/rn77/program/fiz/decl/. After downloading and installing a special program on the computer, it allows you to generate a declaration of the desired form, as well as check the completed sample declaration for errors. Thus, you can submit the declaration electronically, or fill it in manually. If the second option is selected, then you should write all the data according to the instructions, while filling out the document clearly and in legible handwriting. In those fields in which there are no indicators for entering, you just need to put dashes.
Expert opinion
Maria Bogdanova
Over 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology
Also on the website of the Federal tax service you can fill out an individual entrepreneur's income tax return online through Personal Area an individual entrepreneur. In order to gain access to the individual account of the individual entrepreneur and use the service, preliminary registration is required.
In addition to a personal visit, as well as sending via the Internet, the declaration can be sent by post by sending a valuable letter with acknowledgment of receipt, preferably with a list of attachments - in order to avoid nagging from the fiscal authorities in the future.
How to file a tax deduction declaration?
A deduction is a reduction in the amount of tax levied on income in cases in which the payer of personal income tax incurred certain expenses. Which ones exactly tax deductions can be applied, provided for by Articles 220-221 of the Tax Code of the Russian Federation, among which there are property, social and others. The general rate for personal income tax is 13% and therefore it is on income that was taxed at a rate of 13% that tax deductions are applied. The personal income tax payer, having submitted the relevant documents, can return part of his money spent on education, purchase of an apartment, charitable donations, treatment and other expenses, subject to all of the following conditions:
- minus the tax payer or his legal representative applies;
- the deduction is made for tax that was levied on official income;
- the deduction is made for tax, which was charged at a rate of 13%;
- there are documents that prove the right to deduction.
To draw up a deduction, you need to submit a 3-NDFL declaration to the tax authority by filling out the sheets that contain a deduction calculation (D1, D2, E1, E2, F - depending on the type of deduction) with the obligatory attachment of documents that give grounds for deduction - for example, a contract for the purchase of an apartment.
As mentioned above, tax deductions can only be applied to income that was taxed at a rate of 13%. Accordingly, for example, an individual entrepreneur for UTII or an individual entrepreneur for the simplified tax system with a rate of 6% cannot qualify for a deduction. A way out in such a situation can be the registration of a deduction for the other spouse, if personal income tax was withheld from her or his salary. This position is confirmed by the Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance dated 05.22.07 N 03-11-05 / 111, which states that for entrepreneurs whose incomes were not taxed 13% personal income tax rate, deductions do not apply. An exception may be those entrepreneurs who received income from other types of activities, if such were taxed at the specified rate. As for the individual entrepreneur on the OSNO, then having income that was taxed at a rate of 13%, he also has the right to deductions.
Tax return Gusarova Yulia Individual entrepreneurs are exempted from accounting, they are required to keep only tax records and submit tax returns. The nearest reporting dates filing declarations for individual entrepreneursAll individual entrepreneurs must keep tax records and submit declarations for those taxes that are paid to the budget. What kind of declarations need to be submitted, how often and in what time frame depends on the applicable tax regime.
OSNO
Individual entrepreneurs' declarations in the general tax regime are reports on personal income tax and VAT:
1. Personal income tax is reported in the form of 3-NDFL once a year until April 30.
2. for VAT - until the 25th day after each quarter. The VAT return can only be submitted electronically.
In the absence of indicators, businessmen on OSNO must submit zero VAT and personal income tax returns in the usual time frame.
Newbie entrepreneurs who start a business on the general taxation system must report at least one more time on the 4-NDFL form. In this declaration, they indicate the estimated income for the coming year so that the tax office can calculate advance payments for personal income tax.
The deadline for the delivery of 4-NDFL is within 5 days after receiving the first proceeds.
In subsequent periods, tax officials will consider advances based on the actual income for the past year, therefore, 4-NDFL is not required to be submitted every year. But if there is a jump in income of 50 or more percent up or down compared to the same period last year, then 4-NDFL will need to be passed in order for the advances to be recalculated in the direction of decrease or increase.
Individual entrepreneurs on OSNO, in addition to VAT and personal income tax, also pay tax on property that is used in business. But sole proprietors do not have to report on this tax, and count the tax as well. They only list the tax amounts indicated in the notification sent from the tax office. Property tax returns are submitted only by organizations.
STS
On the simplified taxation system, you only need to report once a year.
The declaration form for all simplified persons is the same, but it provides for filling in different sections depending on the applicable object of taxation: "Income" or "Income minus expenses".
In the service, this report can be prepared in a couple of minutes. The system will offer to check the turnover for the year, generate a book of income and expenses, calculate tax, taking into account insurance premiums and substitute the required values in the fields of the declaration.
If there was no income in the reporting period or the entrepreneur on the simplified tax system did not conduct business at all in this period, he still must report, just the declaration will be with zero indicators.
UTII
Entrepreneurs - payers of the unified imputed income tax, report every three months.
Please note: the UTII declaration is submitted to the tax office where the individual entrepreneur was registered as a UTII payer. If an entrepreneur was registered with several IFTS, you need to report to each inspection.
But entrepreneurs do not keep records of income and expenses on UTII for tax purposes. Instead, they are required to keep records of the physical metrics from which the tax is calculated - employees, Vehicle, retail space.
Entrepreneurs cannot submit zero declarations to UTII, even if there was no revenue or activity was not carried out. In such cases, entrepreneurs still have to pay imputed income tax as usual.
But if there was no physical indicator (for example, the lease agreement was terminated, a new one has not yet been concluded and there is nowhere to trade) - zero declaration you can submit. This is the opinion of the courts, but be prepared for the fact that you will have to defend your position before the tax authorities.
PSN
Entrepreneurs who have acquired a patent do not report on income in any way, but must take into account receipts and enter them in a special income book. This is necessary in order to monitor compliance with the income limit, because with revenue of more than 60 million rubles per year, the right to the patent system is lost.
The law does not provide for the submission of individual entrepreneurs' declarations to the PSN.
ESHN
Entrepreneurs who have switched to paying the unified agricultural tax fill out one declaration per year.
In the absence of income in the first year of the application of the unified agricultural tax, entrepreneurs submit a zero declaration, but at the end of the second year, you must either show income in the declaration, or switch to a different taxation regime. This follows from clause 4.1 of article 346.3 of the Tax Code of the Russian Federation.
Other reports of individual entrepreneurs
Regardless of the applicable tax regime, entrepreneurs must report on all other taxes if there is an object of taxation. It could be water tax, excise taxes, mineral extraction tax, payments for the use of subsurface resources, etc.
Land and transport tax if there is an object of taxation, individual entrepreneurs pay according to notifications from the Federal Tax Service Inspectorate, they do not submit declarations for these taxes.
Fines for tax returns
If an entrepreneur is late with filing a tax return, he will be charged a fine of 5% of the tax amount in the return for each full and incomplete month of delay.
The minimum that the entrepreneur pays is 1,000 rubles, the maximum is 30% of the tax.
If you have not submitted a zero declaration, then a minimum fine of 1 thousand rubles is charged.
Another unpleasant consequence is the blocking of the current account. The tax office may suspend account transactions if it does not receive a declaration within 10 days after the due date.
The entrepreneur will not be able to use the money from the blocked account and open a new account until he submits the declaration.
IE employers' reports
Entrepreneurs who use hired labor must generally submit a whole set of reports to the tax office, Pension Fund, FSS:
1. Employers report to the tax office on the income of employees and the tax withheld from them on personal income:
The 6-NDFL report is submitted every three months - until April 30, July 31, October 31 and until April 1 at the end of the year.
Information on insurance premiums for employees is submitted every three months at the end of each quarter, the term - within 30 days after the end of the reporting quarter.
3. The FSS reports on insurance premiums against accidents in the form 4-FSS. Term - within 20 days after each quarter, if the report is submitted in paper form, and 25 days - if in electronic form.
Reports to Rosstat
Here it is impossible to say unequivocally who should report, tk. it depends on the sample of Rosstat, which is compiled for each year. You just need to go to the official resource of Rosstat, enter your data and find out if the individual entrepreneur should report to the statistics authorities in the current year.
Whichever mode you use, online accounting will become a reliable assistant, thanks to which you will save time and insure yourself against mistakes.
In ours, any entrepreneur without an accountant can calculate taxes, generate reports and send them to authorities. And this is only the minimum package of services. Advanced versions of the service include personnel records, calculation wages and contributions, verification of counterparties, and even the services of a personal accountant and legal assistance. At the same time, the subscription fee for the year does not exceed the monthly salary of a full-time accountant.
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