When do you need to pay taxes? When are taxes paid to the simplified tax system? Options for taxing companies in Russia
The main responsibility when conducting commercial activities of an individual entrepreneur is the timely payment of taxes to the budget. Each obligation has its own deadlines for payment.
Entrepreneurs have the right to choose one of the permitted taxation systems or combine several regimes at the same time. Each of the systems has tax obligations.
The procedure for paying obligations is characterized by:
- The tax is levied based on the results of determining the base, calculated by the amount of income or in a fixed amount.
- The taxation procedure is established in the Tax Code of the Russian Federation. The Code contains information about what taxes an entrepreneur pays and when it is necessary to contribute amounts to the budget.
- Each obligation is indicated in the declaration. Reporting data is checked by the Federal Tax Service during the control process.
- All taxes have deadlines established by law, which determine when they must be paid to the budget.
- Amounts must be adjusted when filing returns with amended information.
- Taxation will be required on income received after registration of an individual entrepreneur.
The obligations of entrepreneurs as individuals are controlled by the Federal Tax Service. The Inspectorate department at the place of registration of the individual entrepreneur determines what amounts must be paid and the deadlines for payment. According to the calculations of the Federal Tax Service, the entrepreneur must pay taxes: transport, property and land.
Payment receipts are sent to individuals at the place of registration. The documents indicate the date when you need to pay to the budget. Deadlines are established by local or regional laws and in accordance with the provisions of the Tax Code of the Russian Federation. Submission of declarations on obligations of individuals is not provided.
An entrepreneur bears the main tax burden when engaging in commercial activities. Each taxation system has its own parameters regarding the timing of repayment of obligations and the BCC for the purpose of payment. It is required to find out which BCCs are applied annually.
Important! The budget classification code is unique for each type of tax.
Generally established taxation system
The regime is applied unconditionally by individual entrepreneurs after registration. No notification is required to apply it. When maintaining a SES, the entrepreneur must pay personal income tax and VAT as the main taxes. The amount of income tax is determined by the difference between the income received and the expenses incurred.
Features of repayment of obligations:
- The taxpayer makes advances and final payments at the end of the calendar year. If losses were incurred during the period and advances were made, after an overpayment has occurred, the amount can be returned or offset against future payments. Refund of overpayment is carried out upon application. You can determine which taxes can be offset against the overpayment by contacting the Federal Tax Service.
- The amount of the advance is determined by the tax office based on the data from the previous year and the planned income according to Form 4-NDFL. For newly opened companies, there is a requirement to submit a 4-NDFL declaration within 5 days after receiving the first income. Submission of an adjustment form is acceptable.
- Individual entrepreneurs need to pay preliminary amounts no later than July 15, October 15 of the current period and January 15 of the next tax year.
- After the end of the year and submission of the 3-NDFL declaration, entrepreneurs pay the balance of the amount no later than July 15 following the expired tax period.
OSN is the only system in which VAT is charged. The individual entrepreneur pays the accrued tax monthly in the amount of 1/3 of the amount specified in the declaration. Amounts are paid no later than the 25th day of the month following the end of the quarter. An individual entrepreneur can simplify the transfer procedure and pay VAT in a lump sum for the first month.
Important! If the payment date falls on a weekend or holiday, the last date for repayment of obligations is the first working day.
Simplified system
The application of the simplified tax system obliges individual entrepreneurs to pay a single tax. You can switch to the system when opening a company or from a new calendar year.
Payment Features:
- Advance amounts are transferred quarterly, on the 25th day of the month following the end of the period.
- The entrepreneur must pay the full amount of tax no later than April 30 of the year following the expired period.
- The final payment is made taking into account advance payments.
- Lack of or late advance payment will result in a penalty for each missed day.
If an entrepreneur did not pay the advance payment on time, you can find out how much penalty you need to pay by contacting the Federal Tax Service or by using a penalty calculator. If the final payment is late, in addition to the amount of the penalty, the individual entrepreneur will have to pay a fine.
System with payment of UTII
The regime is applied to limited types of activities and is characterized by taxation that does not depend on the revenue received. You can switch to the regime at any time after registration. Federal and regional laws determine how much you need to pay in total terms.
Procedure for payment to the budget:
- The amount of single tax for transfer to the budget is constant and is paid after the end of the quarter - the tax period.
- Payment for an incomplete period of application of the system, confirmed by the date of registration as a UTII payer or deregistration, is calculated by day. You can find out exactly how much you need to pay to the budget in case of an incomplete quarter from the Federal Tax Service.
- The date for transfer is set on the 25th day of the month following the end of the quarter.
Important! The day of payment of any tax is the date of transfer of the payment order or contribution according to the receipt.
System with payment of unified agricultural tax
The regime under which the unified agricultural tax is paid applies to individual entrepreneurs with highly specialized activities, established at registration or from the new calendar year. The tax period for accounting is 1 year.
Features of payment of the obligation:
- The individual entrepreneur must pay the advance amount at the end of the six-month reporting period. The deadline for advance payment is July 25.
- At the end of the year, the final payment is made, which is due no later than March 31.
In case of termination of activities subject to Unified Agricultural Tax, the individual entrepreneur must pay the final amount no later than the 25th day of the month following the end of the activity.
Patent payment
The regime is applied by entrepreneurs with its legislative support by regional legislation. The system has not been applied since registration began. An application for maintaining PTS is submitted 10 days before the start of accounting. What types of activities fall under the patent and how much you need to pay to the budget, you need to find out in the territorial office of the Federal Tax Service.
Features of tax payment:
- For a patent with a validity period of up to 6 months, payment is made in one amount until the end of the regime.
- For a patent valid for more than 6 months, 2 payment terms are established. 1/3 of the amount must be paid within 90 days, 2/3 of the amount must be paid until the end of the patent.
Important! Late payment of the patent tax entails an automatic transition to the general system with mandatory reporting and payment of all obligations under the regime.
Responsibilities for contributions to funds
Contributions to funds are accrued for remuneration for the performance of employee duties. To make a payment, the individual entrepreneur must register with the funds as an employer. Registration is carried out not after opening, but upon hiring employees or concluding economic and legal contracts.
Payments are made:
- Monthly, no later than the 15th of the next month.
- Payments are made to the Social Insurance Fund for social insurance and to the Pension Fund for pension and health insurance.
Entrepreneurs pay contributions to the Pension Fund for their own insurance. The contribution amount consists of 2 parts - a fixed payment and a part depending on the amount of revenue.
Payment Feature:
- All individual entrepreneurs must pay a fixed fee by December 31 of the current year. It is necessary to find out what amounts are contributed to the budget for pension and health insurance annually. The amount of the contribution depends on the minimum wage. Payment is made from the day the individual entrepreneur opens until the day the company closes.
- The second part of the entrepreneur’s contributions depends on the amount of revenue. Individual entrepreneurs must pay 1% of the excess income of 300 thousand rubles. The payment deadline is April 1 of the year following the tax period.
The amount of income of an entrepreneur is controlled by the Pension Fund of the Russian Federation according to data received in exchange with the Federal Tax Service.
We have already discussed why and how important it is for any businessman to submit reports on time in the article about.
A free audit can help you check the completeness and timeliness of reporting.
For your convenience, we have created a calendar of reports and, which will help you not to violate the deadlines established by law.
Please note that the deadlines in the calendar are indicated as in the Tax Code of the Russian Federation, however, if the deadline for submitting a report or paying a tax falls on a weekend, it is postponed to the next working day. For example, the deadline for submitting a VAT return for the 1st quarter of 2020 is April 25, but this is a day off, so the deadline is postponed to April 27.
So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our usersmonth of free accounting services:
Tax calendar for individual entrepreneurs
* If the number of employees is 25 or more, the report is submitted only electronically.
*Newly registered LLCs additionally submit the SSC no later than the 20th day of the month following the month of registration
**Confirmation of the main type of activity in the Social Insurance Fund is submitted by individual employers only if they have changed the type of main activity from which the greatest income was received in the past year.
The deadlines for submission to Rosstat are specific. Once every five years, this body conducts continuous monitoring of the activities of small businesses (the last time was carried out in 2015). And in the intervals between observations, reporting is submitted selectively, at the request of statistical authorities. But it’s better to find out in advance on the Rosstat website whether and when you need to report.
Other taxes for individual entrepreneurs and LLCs
The payment of some taxes depends on the availability of the object of taxation, so not all organizations and entrepreneurs pay them.
Land tax
Taxpayers for this tax are organizations, individual entrepreneurs and ordinary individuals who have land plots on the basis of ownership, perpetual use or lifelong possession.A number of benefits apply to land tax:
- reduction of the tax base (Article 391 of the Tax Code of the Russian Federation);
- preferential tax rate (Article 394 of the Tax Code of the Russian Federation);
- exemption from payment (Article 395 of the Tax Code of the Russian Federation).
Municipalities can establish additional benefits on their territory.
Only organizations can submit land tax returns. An individual entrepreneur pays land tax as an ordinary individual, upon notification of the Federal Tax Service. The deadline for submitting a land tax return is no later than February 1 following the reporting year.
Land tax is paid at the location of the land plots; the deadlines for payment of land tax and advance payments for it are established by the laws of municipalities.
Transport tax
The vehicles specified in clause 2 of Article 358 of the Tax Code of the Russian Federation, for example, transport of agricultural producers, as well as passenger and cargo watercraft and aircraft that are the property of legal entities or individual entrepreneurs whose main activity is transportation, are not subject to taxation under this tax.
Tax returns for transport tax are submitted only by taxpayers - organizations. The deadline for submitting the declaration is no later than February 1 following the reporting year. In relation to transport tax, individual entrepreneurs are recognized as individuals, they do not submit a tax return on it, the tax is paid on the basis of a notification from the tax office. The deadlines for payment of transport tax are established by regional laws.
Water tax
Taxpayers for this tax are organizations and individuals engaged in special water use, in the form of water withdrawal from water bodies or the use of their water area. Organizations and individuals using water bodies under water use agreements or decisions on the provision of water bodies for use, concluded or adopted after the entry into force of the Water Code of the Russian Federation, are not recognized as taxpayers.
The extensive list of situations of water intake or use of water areas specified in Article 333.9 of the Tax Code of the Russian Federation, such as water intake for irrigation of agricultural land, use of water areas for fishing and hunting, for the placement and construction of hydraulic structures, etc., is not subject to taxation under the water tax. The deadlines for filing a tax return and paying the water tax are the same - no later than the 20th day of the month following the reporting quarter.
Excise taxes
Excise tax is an indirect tax that is included in the price of a product and is actually paid by the consumer. Excise taxes are paid by organizations and individual entrepreneurs who are producers, processors and importers of excisable goods. Excise goods are specified in Art. 181 of the Tax Code of the Russian Federation, these include:
- alcohol-containing products, with the exception of medicines, cosmetics and perfumes;
- alcoholic products, including beer;
- tobacco products;
- cars;
- motorcycles with power over 150 hp. strength;
- motor and straight-run gasoline;
- diesel fuel and motor oils.
The tax period for excise taxes is a calendar month, the declaration is submitted at the end of each month, no later than the 25th day of the next month. Excise taxes must also be paid within the same period. An exception is for excise tax payers on transactions with denatured alcohol and straight-run gasoline: the deadline for submitting a declaration and paying excise taxes for them is no later than the 25th day of the third month following the reporting period.
MET - mineral extraction tax
This tax is paid by organizations and individual entrepreneurs who have licenses for the use of subsoil, extracting minerals, with the exception of commonly used ones. The tax period for mineral extraction tax is a calendar month. The tax return must be submitted no later than the last day of the month following the reporting month, and the tax must be paid no later than the 25th day of the month following the reporting month.
And local budgets are fixed in the regulations of local authorities (Articles 12, 363, 383, 387, 397 of the Tax Code of the Russian Federation). In this article we will look at the timing of tax payments for different categories of taxpayers for basic taxes.
General information about tax payments
You can pay taxes and advances on them no later than the last day of the due date. If payment is made later, penalties will be charged for the period of delay (clause 2, article 57; clause 3, article 58 of the Tax Code of the Russian Federation). The taxpayer (tax agent) may be fined for late payment of tax (Articles 122 and 123 of the Tax Code of the Russian Federation), and fines are not applied to late advance payments.
The deadlines for paying taxes and fees are established in days (calculated in working days), or in calendar days (including non-working days) (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).
If the last day of the payment deadline coincides with a non-working day, it is postponed to the next weekday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
Deadlines for paying taxes by individuals
For property taxes, citizens who are not individual entrepreneurs receive notifications from the Federal Tax Service with the payment amount, for which they only need to pay the tax on time.
Personal property tax, land and transport taxes must be paid no later than December 1 of the year after the reporting year. That is, the last day to pay tax for 2016 will be December 1, 2017. If the notification from the Federal Tax Service arrives less than 30 days before the end of the payment period, or after December 1, then the citizen has another 30 days left. For example, the notification arrived on November 25, which means the tax is paid until December 25, and no late fees will be charged (Clause 6, Article 58 of the Tax Code of the Russian Federation).
If an individual has submitted a 3-NDFL declaration on receipt of income in the reporting year, then the independently calculated tax for payment is transferred no later than July 15 of the year following the year the income was received.
Deadlines for paying taxes for individual entrepreneurs and organizations
Individual entrepreneurs pay insurance premiums “for themselves” to the Federal Tax Service within the following periods:
- fixed contributions to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation with an income of no more than 300,000 rubles. – no later than December 31 of the current year (for 2017 – 01/09/2018),
- Pension Fund contributions from income over 300,000 rubles. – no later than April 1 of the following year (for 2017 – 04/02/2018).
Taxes for individual entrepreneurs on their own property, land and transport are paid similarly to taxes for individuals.
For individual entrepreneurs and legal entities, the deadlines for paying taxes will depend on the applicable tax regime.
OSNO assumes the following deadlines for tax payments:
- for personal income tax for individual entrepreneurs, the deadlines for payment of advance payments are July 15 for the half-year, October 15 for the 3rd quarter, January 15 of the next year for the 4th quarter;
- Corporate income tax - for quarterly advance payments, paid no later than the 28th day of the month following the end of the quarter, annual tax - before March 28; for monthly advances - payment on the 28th of each month of the reporting period.
- VAT for the past quarter is paid in equal installments no later than the 25th day of each of the three months following the quarter.
- Organizational property tax - if the region sets reporting periods, it also sets the deadline for the annual payment; then the quarterly payment deadlines should not be later than April 30, July 30 and October 30.
For those using special regimes, the taxpayer’s calendar will be as follows:
- STS - tax advances are transferred by organizations and individual entrepreneurs no later than April 25, July 25, October 25; Organizations pay annual tax no later than March 31 of the following year, and individual entrepreneurs - April 30.
- UTII - tax is paid by individual entrepreneurs and organizations for each quarter on April 25, July 25, October 25 and January 25.
- Unified Agricultural Tax - advance payment for six months of individual entrepreneurs and organizations is paid on July 25, annual tax - no later than March 31 of the next year.
- Patent system - only individual entrepreneurs are used, and the payment period depends on the duration of the patent: up to 6 months - paid until the end of the “patent” period; from 6 months to a year - 1/3 of the cost is paid within 90 days from the start of validity, and 2/3 before the patent expires.
Tax payment deadlines for employers
All employing organizations, as well as individual entrepreneurs with employees, pay for them:
- Personal income tax - on the first working day after the day of payment of income to an individual; for sick leave and vacation pay, tax is transferred on the last day of the month of their payment;
- insurance contributions to the Federal Tax Service (for the Pension Fund of the Russian Federation, Social Insurance Fund, Compulsory Medical Insurance), contributions to the Social Insurance Fund for “injuries” - no later than the 15th day of the month following the month of income accrual.
The simplified tax payment system is a special preferential regime, according to which the filing of a tax return is done only once a year. The simplified tax system is chosen by many individual entrepreneurs or organizations because the simplified system allows you to pay only one type of tax, bypassing personal income tax or value added tax.
The final payment of the simplified tax system is made once a year, no later than March 31 for limited liability companies and no later than April 30 for individual entrepreneurs. However, in addition to annual payments, when working under the simplified tax system, you will have to pay a number of additional advance payments to the state budget at the end of each reporting period (quarter).
What is the simplified tax system?
The simplified taxation system is understood as a simplified taxation system, which was introduced to support small and medium-sized businesses and to make the life of individual entrepreneurs easier. Payments under the simplified tax system differ markedly from the general taxation system, which works for all businessmen by default after submitting an application for registration.
When choosing a simplified tax payment system, the entrepreneur no longer pays:
- personal income tax ();
- value added tax;
- , which is used in the entrepreneurial activities of individual entrepreneurs.
According to the simplified version, only one tax is paid, but contributions to pension and health insurance must still go according to the standard scheme. In order to use the simplified tax system in work, the individual entrepreneur must express the corresponding desire at the time of submitting the application for registration. Otherwise, he will have to use the OSNO (general tax system), and he will be able to switch to the simplified tax system only from the beginning of the next calendar year.
An individual entrepreneur has the right to choose tax on the simplified tax system only if the following conditions are met:
- income for 9 months of the current year should not exceed 112.5 million rubles;
- the maximum number of hired employees is 100 people;
- the cost of fixed assets subject to depreciation is no more than 100 million rubles.
Tax under the simplified taxation system involves 2 payment options:
- payment of 6% on all income received;
- payment of 15% of the difference between expenses and income (income minus expenses).
To understand which option to choose, you need to calculate the percentage of expenses and income. If expenses exceed 60% of income, then the second option would be preferable - income minus expenses. In this case, you will have to confirm your calculations with documents, and in case of unprofitable activities you will still have to pay 1% of the income received. In other cases, it is better to choose the first option - paying taxes in the form of 6% on income.
It is possible to apply the simplified taxation system only when conducting certain business activities. The full list is easy to find at. For example, when selling alcohol and tobacco, the simplified taxation system cannot be used.
Simplified reporting for individual entrepreneurs
In addition to paying taxes according to the simplified tax system to the state budget, individual entrepreneurs have to submit reports in a timely manner, which is the main way for the state to control the economic activities of entrepreneurs. For example, after the opening of an individual entrepreneur, no later than the 20th of the next month, they must be presented with a report on the average number of employees.
Based on various reports sent to, tax authorities have the right to conduct scheduled or unannounced inspections of individual entrepreneurs, the results of which often result in penalties and fines. Individual entrepreneurs who use the labor of other employees in their activities are required to carry out personnel records and make contributions to pension insurance and the Social Insurance Fund.
For convenience, we present you a small table on the deadlines for submitting the most important reports and paying various taxes and fees.
Action | Deadline |
Advance quarterly payments according to the simplified tax system | no later than the 25th day of the month following the reporting quarter (April 25, July 25, October 25) |
Tax return according to the simplified tax system | |
Payment of final tax to the simplified tax system | no later than April 30 of the year following the reporting year |
Payment of contributions for individual entrepreneurs without employees | no later than the 1st day of the month following the reporting quarter (April 1, July 1, October 1, December 31) |
Payment of contributions for individual entrepreneurs with employees | every month, no later than the 15th day of the next month |
Submitting 2-NDFL for individual entrepreneurs with employees | before April 1 of the year following the reporting year |
Submitting 6-NDFL for individual entrepreneurs with employees | until the end of the month following the reporting quarter |
Report on the average number of employees | no later than January 20 of the year following the reporting year |
Form RSV-1 for individual entrepreneurs with employees | no later than the 15th day of the second month following the reporting quarter |
Form SZV-M for individual entrepreneurs with employees | every month, no later than the 10th day of the month following the reporting month |
Form 4-FSS for individual entrepreneurs with employees | every quarter, no later than the 20th day of the month following the reporting quarter |
In order to simplify the filing of tax reports, electronic communication channels and special Internet resources are now widely used. The same applies to working with tax deductions if the organization is connected to a remote banking system.
When is the simplified tax system tax paid?
In general, when an individual entrepreneur works independently, taxes must be paid within the deadlines provided for by the tax calendar. Let's take the current year 2019 as an example:
- for the first quarter of 2019 (January-February-March), an advance tax payment is made from the beginning of April until the 25th of the month;
- for the second quarter of 2019 (April-May-June), the simplified tax system is paid from the beginning of July until the 25th of the month;
- for the third quarter (July-August-September) – from October 1 to October 25;
- for the fourth quarter (October-November-December) - until April 30 of the next reporting year (2019) for individual entrepreneurs or until March 31, 2019 for LLC.
Before April 30 of each year following the reporting year, the entrepreneur submits the final tax return, together with the final advance payment under the simplified tax system for the last (fourth) quarter of the previous tax year.
If the deadline for tax payment falls on a non-working holiday, the payment deadline will not be postponed. In this case, the tax must be paid before the holiday or weekend.
What to do when there is nothing to pay taxes on? In this case, you can get a deferment, for which you will have to write an application to the tax service. A number of documents are attached to the application:
- a certificate from the fiscal authority on the status of tax payments;
- a certificate from the tax authority about the bank accounts of individual entrepreneurs;
- a certificate from the bank about the balance of funds in the account;
- a certificate from the bank about the turnover of funds in the account for the last 6 months;
- a complete list of counterparties and copies of agreements concluded with them;
- repayment schedule for the resulting tax debt;
- any other documents that confirm the need to obtain a tax deferment.
Advance quarterly payments represent a kind of prepayment of tax according to the simplified tax system, which is calculated on an accrual basis from the beginning of the calendar year. And at the end of the year, the balance of the tax is paid and a tax return is submitted (by April 30).
Responsibility for late payment of taxes
There are no penalties for late payment of advance payments under the simplified taxation system for individual entrepreneurs. However, if the required amounts are not paid within the deadline (for example, before April 25, 2019), then from the next day the entrepreneur will be charged a penalty.
Currently, the following rules for calculating penalties in connection with late payment of taxes apply to legal entities:
- if the delay is no more than 30 calendar days, the amount of the penalty is determined based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force in the current period;
- If the tax payment is overdue for more than 30 calendar days, the penalty for the first 30 days is calculated according to the standard scheme (1/300 of the rate of the Central Bank of the Russian Federation), and the penalty for further late payment is in the amount of 1/150 of the refinancing rate of the Central Bank of the Russian Federation (from 31 days).
In the case of individual entrepreneurs and individuals, the penalty is always equal to 1/300 of the rate of the Central Bank of the Russian Federation, regardless of the days of delay, the level of wages or other factors.
However, in case of delay in filing tax returns, the taxpayer faces an additional fine of 5% to 30% of the total amount of unpaid tax for each month of delay (full or partial). This fine cannot be less than 1000 rubles.
- When are taxes paid to the simplified tax system?
- Notifications about opening an account are no longer submitted to the tax office. Notifications about opening an account to the tax office.
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