How to fill out a payment order for payment of tax on asyn. Payment order for payment of usn tax
The tax under the simplified tax system for 2018 is paid by all simplified taxpayers - companies and entrepreneurs. Moreover, the procedure for calculating the payment is different for the object - income and object - income minus expenses. First, calculate your payment using our examples and formulas. Then enter the indicators into the payment orders according to our samples.
In the article:
The table of reporting periods under the simplified taxation system for 2018
The deadline for payment of tax on the simplified tax system for 2019
Companies and entrepreneurs pay STS for 2018 at different times.
You can calculate the simplified tax and fill out the declaration online for free in our program. It allows you to keep tax and accounting records and prepares source documents and reporting in one click. Take trial access to the program. For users, consultation on all accounting issues is available 24 hours a day, 7 days a week.
Calculation for STS income minus expenses for 2018
Calculation of payment for the simplified tax system at the facility, income minus expenses, do so.
To begin with, consider tax base: the recorded expenses must be deducted from the income received. Calculate both indicators for the 1-2-3-4 quarters of 2018.
An example of calculating the simplified taxation system income minus expenses for 2018
LLC "Zvezda" applies the simplified tax system with the object of taxation income minus expenses (tax rate - 15%). Income from sales for the 1-2-3-4 quarters amounted to 700,000 rubles, and the accounted expenses for the 1-2-34 quarters - 300,000 rubles. Non-operating income did not have. The advance payment on the simplified taxation system for the 1st quarter is 10,000 rubles, for the 2nd quarter - 10,000 rubles, for the 3rd quarter - 2,000 rubles.
Let's determine the tax base for the year. It is equal to 400,000 rubles. (700,000 rubles - 300,000 rubles). Let's multiply it by the tax rate. It will be 60,000 rubles. (400,000 rubles x 15%). Next, we will deduct from the tax previously paid advances for 1-2-3 quarters. Total: 38,000 rubles. (60,000 rubles - 10,000 rubles - 10,000 rubles - 2,000 rubles).
The advance payment was 38,000 rubles.
Minimum tax
Organizations and entrepreneurs on the simplified tax system with the object of taxation income minus expenses must, based on the results of the tax period, calculate the amount of the minimum tax.
Calculate the minimum tax using the formula:
The minimum tax should be paid to the budget if at the end of the tax period it turned out to be more than the “simplified” tax calculated at the regular rate. In case of losses, that is, when the "simplified" tax is zero, minimum tax will have to pay. The due date for the minimum tax is the same as for the regular annual tax.
At the same time, not the entire tax is paid, but minus the advance payments paid in 2018 for 1-2-3 quarters.
Example of calculating the minimum tax
For 2018, the LLC received income in the amount of 28,502,000 rubles. Expenses amounted to 28,662,300 rubles.
Expenses more income, which means that by the end of the year there will be a loss in the amount of 160,300 rubles. (28,502,000 rubles - 28,662,300 rubles).
But you need to calculate the minimum tax. It will amount to 285,020 rubles. (28,502,000 rubles x 1%). The minimum tax is more than a single one, therefore, by the end of 2018, the minimum tax will have to be paid to the budget (minus advances for 1-2-3 quarters).
Calculation for STS income for 2018
The calculation of the advance payment under the simplified taxation system for 2018 at the facility is done as follows:
First, determine your tax base. To do this, add up the income for the year. The indicator must be taken from section 1 of the Book of Income and Expenses (column 4). This will be the total value for the reporting (tax) period in column 4.
Multiply the taxable income by the tax rate. For the object of taxation "income" it is 6%. V the authorities reduced the rate in 2018 within the range of 1-6%.
Calculate the payment for the simplified tax system for 2018 using the formula:
"Simplified" with the object of income have the right to reduce the tax on tax deduction... It includes benefits for temporary disability issued at the expense of the employer, as well as accrued and paid in the reporting period. insurance premiums(clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):
- for compulsory pension insurance;
- obligatory social insurance from industrial accidents and occupational diseases;
- compulsory social insurance in case of temporary disability and in connection with maternity;
- compulsory health insurance.
- trade fee
Also, the amount of simplified tax can be reduced by payments under voluntary agreements personal insurance in favor of employees in case of their temporary incapacity for work (except for accidents at work and occupational diseases).
The amount of the “simplified” tax (advance payment) may be reduced by no more than 50% for all reasons (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). However, this restriction does not apply to individual entrepreneurs who do not have employees, do not pay remuneration to other individuals and pay insurance premiums only for themselves in an amount determined based on the cost insurance year... They can reduce the simplified tax by the full amount paid insurance premiums .
An example of calculating STS for 2018 for STS income
LLC "Zvezda" applies the simplified tax system with the object of taxation income. The tax rate is 6%.
The initial data are as follows:
- income from sales per goal - 700,000 rubles;
- paid insurance premiums for the year - 10,000 rubles;
- advance payment for the 1st quarter - 6,000 rubles, for the 2nd quarter - 6,000 rubles, for the 3rd quarter - 2,000 rubles.
Non-operating income during this period was not received, social benefits were not issued.
Let's calculate the advance according to the formula given in the article.
First, we calculated the tax for the year: 700,000 x 6% = 42,000 rubles. Let's deduct the contributions for the year from the tax amount .: 42,000 rubles. - 10,000 rubles. = 32,000 rubles.
From the received payment, we will deduct advance payments for 1-2-3 quarters: 32,000 rubles. - 6000 rubles. - 6000 rubles. - 2000 rubles. = RUB 18,000
The advance payment was 18,000 rubles.
KBK according to simplified taxation system in 2018
KBK for the simplified tax system at the facility income - 182 1 05 01011 01 1000 110
KBK for simplified taxation system at the facility income minus expenses - 182 1 05 01021 01 1000 110
KBK for the minimum tax - 182 1 05 01021 01 1000 110
Check the statuses in field 101 and KBK in field 104 - some of them have changed. Answers
A payment order is a document on the basis of which one or another transaction related to the turnover is carried out in the bank. Money... Filling out becomes the responsibility of either the bank employee himself or the one who originally executed the document.
It is permissible to use both conventional paper and electronic forms. If funds are transferred within the same region, the process takes no more than two days... But this period reaches 5 days when it comes to interregional payments.
Orders are processed on the same day they arrived at the department, or at most during the first two days. Total issued four copies of this document... One is needed by the bank, the other - by the sender himself, two more remain with the recipient.
The bank is obliged to accept an order for payment, regardless of the specified amount. It is executed immediately after the account is replenished, if at first the available amount is not enough. The document itself remains valid for 10 days.
The need for arises in the case of using the appropriate format for the instructions themselves.
What is the purpose
Payments are special documents that are used if it is necessary to transfer funds from one account to another. Without this document, the transfer operation cannot be carried out.
There are several situations where the application of the document becomes mandatory.
- When deducting interest.
- If the loan is returned or placed.
- It is necessary to transfer funds to the budget, to extra-budgetary funds.
- When it is necessary to pay for works and services that have already been implemented in practice.
Completion for advance payments and tax payments
When it comes to paying taxes, it is possible two working situations:
- enumerations according to the requirements of the relevant services;
- payment on a voluntary basis.
In two options, it is also possible to transfer the advance payments associated with. Payments can be monthly or quarterly. If the advance payments are monthly, they can be translated either for the current month or based on actual profit.
Tax fields for monthly advance payments are completed using the same scheme, regardless of the determining factor. The main requirement is the correct designation of the period for which payments are made. The advance payment must be transferred by the 28th of the current month.
Payment is voluntary and on demand
Arrears usually arise if some changes had to be made in the previous month. The best option is when the debt is paid voluntarily even before the revised declaration is filed. Then no tax sanctions will be imposed.
The indicator of the tax period depends on when the changes were made to the document. This determines which month or quarter is entered in the field with the corresponding value. Indeed, in the future, the specified declarations are submitted precisely for these periods. The tax is paid additionally for the year if the amendments concern only the last reporting period. But the year value in cell 107 is not printed.
There are other points as well. What exactly is indicated in requisite 106? There should be a designation ZD if there is a voluntary transfer of debt in connection with previous tax periods. TP will not be a mistake in a situation when advance payments for the current taxable period... In which case, only penalties are charged, there are no other penalties.
In payment on demand, the main thing is to use 20 UIN signs, which were present in the very order from the service. It is mandatory to have the number of the document that sets out the requirements for payment, and the date when this requirement was made.
Penalties and fines
The order of registration depends on whether the penalty is paid voluntarily, or compulsorily. If the first option, then this should happen immediately after the main tax debt has been paid. Penalty interest in any case plays the role of debt.
The transfer of the fine is carried out only after the corresponding document appears on the hands with the requirement put forward tax authorities... Until that time, it is recommended to take all necessary measures in order to either reduce the fine or avoid it altogether.
Formula "Income minus expenses"
The main thing is to remember that simplified system taxation allows you to write off the cost of all objects that were purchased as expenses during the year. You can also take into account the value of assets that were acquired during the period of application common system... A recalculation may be required only if the company's fixed assets are sold.
Don't forget about accounting. The tax requires recalculation only if the fixed asset was sold before expiration three years from the moment of accounting for expenses.
About payment procedure
Suppliers issue payment orders-orders only after the products were actually shipped or the service is performed using a standardized form(compiled in three copies).
The initiative in the calculations usually comes from the supplier, therefore only with the consent of the buyer can the payment for documents be made. It is for this purpose that the instructions themselves undergo special registration in the accounting journal and are transferred by the bank to the payer against a receipt for acceptance.
To certify the document, the signatures of persons who are endowed with the appropriate powers to manage a bank account are used.
The organization acquires taxpayer status immediately after it passes state registration... After that, she is assigned a code that is used when making transfers. New rules are introduced annually related to and filling them out.
At the same time, it practically does not affect settlement period. Unique identifiers payments are introduced in order to:
- Pay a specific amount for its intended purpose.
- Statistical bodies could collect the required information.
- Streamline the process of transferring contributions.
There are several situations when in this issue not necessary:
- when making transfers to the budget;
- when an individual pays property tax;
- voluntary tax payments by legal entities or individual entrepreneurs.
Tax period and SIS
The payment must have an identifier if funds are transferred for payment of municipal, state services, as well as to the state budget.
If the taxpayer himself has not indicated a specific period, then the money is credited simply by the current date, which sometimes leads to an overpayment of taxes. The lines must be filled in both for the current periods and for the past.
Native code has been developed for each of the enumeration types. Making a separate payment translation is required if:
- Line 107 indicates the deadline for the payment of tax.
- There is a payment of various incomes.
- Specific dates are indicated.
- There is more than one due date.
The number of copies depends on how many people take part in the calculations. One of the copies remains with the sender in the bank. The client with the acceptance mark must also keep one of the documents. The rest of the copies go to counterparties, to recipient banks.
Orders must be accepted in the organization, regardless of how much money is in the client's account. If there are not enough funds, then first the document is sent to a special storage for orders that were not executed on time.
An electronic signature allows payment orders to be legally binding. Formation of electronic documents takes place in Internet banks, for example, if it is necessary to make any payments. You do not need to put signatures on them, print them out, or take them to the bank for execution.
An electronic signature is a special kind of requisite introduced to protect against counterfeiting. This is the result of the transformation of cryptographic information. In this case, it is used for digital signature. He indicates to whom exactly this or that data belongs.
To be more precise, then electronic signatures Are sequences of characters attached to a document. They cannot be changed. Counterfeiting also becomes impossible. They are used only if the document flow is carried out using the same technologies. The signature will not be visible on the document if you print the payment order.
At the same time, payers themselves can give the bank the opportunity to respond to the requirements put forward by partners or counterparties, that is, money is debited during any operations. Completeness and correctness of filling in all data is checked a bank employee responsible for servicing a specific client account... Requirements differ from simple orders in that they usually have to be enforced.
The webinar describing the process of creating a payment order is presented below.
Payment order according to the simplified tax system (income) in 2017, they draw up when transferring tax for 2016. See a sample with the current KBK, OKTMO, payer status and other details.
When you need to issue a payment for the simplified tax system
Before telling what to look for when filling out a payment order for the simplified tax system (income) in 2017, let's talk about the timing of its preparation.
Companies pay the flat tax annually no later than March 31 of the following year. For entrepreneurs, the deadline for payment is April 30 next year.
During the code, firms and individual entrepreneurs must transfer advance payments under the simplified tax system. The deadline for their submission is no later than the 25th day of the first month following the reporting period. Reporting periods are 1 quarter, half year and 9 months.
Accordingly, annually, companies and individual entrepreneurs must make at least 4 payments under the simplified tax system.
How to fill out a payment order under the simplified tax system (income) in 2017
It is necessary to draw up a payment order under the simplified tax system (income) in 2017 in the form that is given in Appendix 2 to the Regulation of the Bank of Russia No. 383-P dated June 19, 2012. Each of its fields is assigned a number. Next, we'll show you how to fill in the basic fields.
Payer's status in the payment order (field 101)... This field is filled in differently depending on who pays the tax - a company or an entrepreneur. If the company pays the tax, the status will be 01, the entrepreneur - 09.
Payment order (field 21)... In this field, the order of payment should be set - 5, if the tax or advance payment of the company (IP) is transferred by themselves, and not at the request of the Federal Tax Service Inspectorate. Otherwise, in field 21, you must write the order of payment - 3.
KBK (field 104)... The BCC for companies and entrepreneurs on the simplified tax system differ depending on which object of taxation is applied. For simplified tax system with an object KBK revenues like this: 182 1 05 01 011 01 1000 110.
If penalties for tax and advance payments are transferred for the object of income, in field 104, KBK 182 1 05 01011 01 2100 110 is put, fines - KBK 182 1 05 01011 01 3000 110.
OKTMO (field 105)... In field 105, 8 or 11 digits of the locality code are entered in accordance with the classifier (Rosstandart order of June 14, 2013 No. 159-ST).
Basis of payment (field 106)... In this field it is necessary to put "TP", since advance payments and single tax are paid for the current period. If the company (IP) voluntarily repays the debt for previous years, the code "ZD" is entered. And if the tax is paid on the basis of the inspectorate's request - TR.
Tax period (field 107)... This field contains the month, quarter or year to which the payment relates. When paying advances or annual tax on the simplified tax system, in field 107, you need to put the number of the last quarter to which the payment relates. Field 107 contains 10 characters. For convenience, we have provided information on filling in field 107 in the table below.
Table. What values to put in field 107 of the payment order under the simplified taxation system (income) in 2017
Document number (field 108)... This field is set to zero if the company (IE) transfers a single tax or advance payment on its own.
Document date (field 109)... When making advance payments, this field is set to zero. And when paying a single tax - the date of signing the declaration or 0, if the payment is transferred before the submission of the declaration.
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USN payment - income 2017-2018 - sample documents for payment of payments under simplified taxation during these years will be drawn up using the same rules. Let's consider them in our article.
Payment of simplified taxation system in 2017-2018
In accordance with paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, advance payments under the simplified tax system are made before the 25th day of the month following the reporting period. The payment of the final simplified tax must be made in the next year after the reporting year: by organizations by March 31, individual entrepreneurs - by April 30. If it coincides with the general weekend days, the period is subject to postponement to the next later working day.
The main details of the payment document must contain the following information:
- data about the payer and the beneficiary: their name, TIN, KPP, information about banks;
- data identifying tax, type, type, order of payment;
- data on the territorial affiliation of the payer;
- general information about the payment: date, document number, as well as the purpose of the payment.
Thus, when filling out a payment order, you must indicate the following:
- Payee: tax authority.
- TIN / KPP: the corresponding number and code of the tax authority.
- Name local authority Federal Treasury: UFK.
- BIC: BIC of the beneficiary's and payer's banks.
- Account number: account numbers of the Federal Tax Service and the payer.
Where to get the details of the Federal Tax Service for filling out a payment order for paying taxes, see here.
- Name, INN / KPP of the taxpayer: the relevant details of the organization are indicated.
- For individual entrepreneurs: full name and address of residence.
- KBK: 182 1 05 01 011 01 1000 110.
- Taxpayer status: legal entity - 01, individual entrepreneur - 09.
- Operation type: 01.
- Order of payment: 5.
- UIP code: 0 (when paying tax) or the code specified in the request (when paying the debt based on the tax authority's request).
- OKTMO: code of the territorial affiliation of the organization or individual entrepreneur.
- Basis of payment: TP (for current payments), ZD (for debt), TR (for payment on demand).
- Tax period: quarter for advance payments (QV.01.2018; QV.02.2018, etc.) or calendar year (GD.00.2018).
- Document date: 0 (for advance payments and for payment of arrears) and 03/31/2018 / 04/30/2018 (for payment of the annual tax amount).
- Purpose of payment: advance payment for Q1, Q2, Q3, tax for 2018.
For more information about the KBK used in the simplified tax system, read the article "KBK for STS" income "for 2017-2018" .
Terms of payment of STS "income" in 2018
Tax for 2017 - no later than:
- for organizations - 04/02/2018 (transfer from Saturday, 03/31/2018);
- SP - 04/30/2018.
Advance payments for 2018 are paid no later than:
- for the 1st quarter - 04/25/2018;
- 2nd quarter - 07/25/2018;
- 3rd quarter - 10/25/2018.
Tax for 2018 - no later than:
- for organizations - 04/01/2019 (transfer from Sunday, 03/31/2019);
- SP - 04/30/2019.
The principles for filling out a payment order for 2018 are the same as in 2017.
Check if you are ready for delivery annual reporting according to the simplified tax system, you can according to our checklist.
Sample of filling out a payment order
In our article, you can see a sample of a tax payment document issued by an individual entrepreneur.
The payment order generated by the organization has the following differences:
- the checkpoint field is additionally filled;
- the taxpayer status is changed to 01.
In 2017 and 2018, the same rules for processing a payment order apply. There are some differences in filling out the fields of the document for orders created by individual entrepreneurs and organizations.
Sample payment order under the simplified tax system (income) in 2018
Previous article: Calculation of the simplified tax system
Individual entrepreneurs on the simplified tax system must regularly pay advance contributions to the state budget. But unlike large companies with the status of legal entities, which often prepare reports and know perfectly well how to carry out all the calculations, when and how to submit the documentation, it is not so easy for an entrepreneur to form even a payment order.
What is worth knowing to make it easier for yourself? What details should be entered in the USN payment order form (income) in 2018?
General information ^
When is a payment order used for the simplified tax system, what is it? Consider the basic laws that you should be guided by when filling out the form.
What it is?
The term "payment order" is understood as a form of non-cash settlement, which is an order of depositors of accounts (payers) to their banking institution to transfer amounts to the accounts of buyers.
Moreover, an account can be opened in any bank. If the person does not have a bank account (Art. 863, clause 2 of the Civil Code), then the same rules will apply as for the account holder.
When calculating by payment order banking institution must transfer the payer's funds to the account of the person indicated in the details.
Payment must be made on time, which is regulated legislative acts, unless other terms are specified in the contract.
There are urgent and long-term types of payment orders. Urgent is applicable in this case:
- when transferring advance amounts (before the delivery of products, works);
- transfers after the goods have been shipped;
- partial payment for a major transaction.
Payment for the order can be carried out in full or in part, if there are no funds on the payer's accounts (a special mark is put in the document).
Orders are issued in electronic format or printed on paper.
According to clause 1.15 of the Regulation Of the Central Bank Russia, according to individuals documentation is generated for the transfer of money by banks from time to time (with a long-term order)
Often, a payment order is prepared in 4 copies:
The order can be accepted even if the payer does not have funds in the account. Executed only after the appearance of money.
Purpose of the document
The payment order is used to transfer funds to the recipients' accounts:
- for the products that are supplied, the services provided - by prepayment or by periodic transfers;
- to the budget of any level and to the off-budget fund;
- when returning a loan, deposit or paying interest on it;
- in other cases described in regulatory enactments.
The order form that is used for registration is form 0401060.
Application for simplification
Enterprises operating under the simplified tax regime are obliged every quarter (by the 25th next month after the reporting period) to pay tax advances.
If advance payments are made through a bank, then a payment order is used. The form will contain the following data:
- The name of the payment form.
- OKUD code.
- Purpose of enumeration.
- Information about the payer.
- The name of the bank, its location, BIK, correspondent account, subaccount.
- Data on the recipient of the money.
- The size of the listing.
- The order of transfer.
- The operation that is being carried out.
You need to fill out the order in accordance with the requirements described in the legislation. Otherwise, banks refuse to make payments.
You can draw up a document using a special program. Individual entrepreneurs have the opportunity to pay advances in kind.
A sample of filling out a payment order under the simplified tax system in 2018 ^
To fill out the order, you should be guided by the rules in force in 2018. Otherwise, there is a risk of making a mistake, due to which the bank will not process the transfer, and the payment will be delayed.
This is fraught with penalties. What to write in the form:
Payment for the simplified tax system for the year - a sample of filling
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"Payment of the simplified tax system for the year" - this expression is shortly called by the simplified a payment order for the transfer of tax paid in connection with the application of the simplified taxation system. This document must reflect the correct amount of tax and ensure the timely receipt of funds to the budget. Learn how to correctly calculate the tax and what mistakes when making a payment order to avoid, learn from our material.
Payment order for simplified taxation system: what requirements should be taken into account?
Payment order according to the simplified tax system for the year is drawn up:
- in accordance with the requirements stipulated by the Regulation of the Bank of Russia on the rules for transferring funds dated June 19, 2012 No. 383-P - in it you will find a description and composition of all payment details;
- taking into account appendix No. 2 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n - it clarifies the procedure for reflecting information in the payment details for the transfer of tax payments.
When filling out the payment order, especially carefully check the details, errors in which may impede the timely receipt of the simplified taxation system into the budget:
- inaccurate indication of the beneficiary's account; and / or
- incorrect reflection of the name of the UFK bank (Department of the Federal Treasury).
Errors or inaccuracies in the rest of the payment details are not so critical - they do not interfere with the receipt of the simplified taxation system into the budget (subparagraph 4 of paragraph 4 of article 45 of the Tax Code of the Russian Federation).
Find out how the courts evaluate errors in payments from the publication.
Payment order according to the simplified tax system for the year of the sample 2018 for recent times has not undergone any fundamental changes, so last year's payment can be taken as its basis.
Before drawing up a payment document, pay special attention to correct calculation tax - we will talk about this further.
Annual payment for the simplified tax system: what date and amount to put in the payment order?
Pay off the budget for 2017 in April 2018 (clause 7 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation). Companies need to manage to transfer the tax no later than April 2 (transfer from Saturday, March 31), and entrepreneurs have more time for this - on the 30th of the same month, inclusive.
Before registering a payment document, determine the amount of the payment. When calculating the payment for the simplified tax system for the year, use the formula:
Annual payment based on the results of 2017 (GP 2017)
Companies and individual entrepreneurs calculating tax on income received
GP 2017 = NB? CH - B - A
Simplifications calculating the simplified tax system from the base "income minus expenses"
GP 2017 = NB? CH - A
NB - the tax base simplified tax for 2017 (income or the difference between income and expenses);
B - tax deduction for a simplified person who pays income tax (clause 3.1, clause 7 of article 346.21 of the Tax Code of the Russian Federation);
A - tax advances paid during the year (clause 5 of article 346.21 of the Tax Code of the Russian Federation).
Use our tips on the indicators used in the calculations:
Let's take a look at the design of a sample payment according to the simplified tax system for a year.
Technotek LLC began to apply a simplified system (“income minus expenses”) from the 1st quarter of 2017. On March 27, 2018, the chief accountant handed over to the General Director of Technotek LLC for signature the payment order for the payment of the simplified taxation system at the end of the year. It reflected the tax payable - 21,233 rubles. The chief accountant has attached an explanatory calculation to the payment:
Initial data for the calculation for 12 months of 2017:
Income - 5,789,229 rubles;
Expenses - 4,998,145 rubles;
Tax advances paid - RUB 97,430.
Tax calculation for 2017:
Tax at STS: (5 789 229 - 4 998 145) ? 15% = 118 663 rubles.
Minimum tax: RUB 5,789,229 ? 1% = 57 892 rubles.
Since 118 663 rub. > RUB 57,892 > no minimum tax paid
Tax payable at the end of the year, taking into account advance payments: 118 663 - 97 430 = 21 233 rubles.
A sample of filling out a payment order according to the simplified taxation system for the year of Technotek LLC can be found here.
To fill in the payment form for the simplified tax system for 2017, correctly calculate the tax amount and check all the main payment details. Avoid inaccuracies and mistakes that hinder the receipt of tax into the budget, and do not forget about the deadlines for the transfer of the annual payment.
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KBK USN 6 percent 2018
KBK USN 6 percent 2018 is applied on the simplified taxation system with the object of "income". See the current codes for the tax, interest and penalties table, as well as a sample payment order.
KBK USN 6 percent in 2018
The STS rate of 6 percent is the rate at which the entire income of an organization using a special regime is taxed (Article 346.20 of the Tax Code of the Russian Federation).
The use of the STS 6 percent among small business owners is considered the simplest accounting system. And they transfer such a tax to individual KBKs.
Despite the next changes in the codes budget classification from this year, KBK STS income 2018 not changed. In this case, the code for tax, penalties and fines is different (see table).
KBK USN income for 2018
KBK USN income for 2018 consists of 20 digits, where
- 182 - payment administrator code - Federal Tax Service;
- 105 - USN;
- 0101101 - budget type (federal), subgroups, code, income sub-item;
- 1000 - tax;
- 110 - tax revenues.
In payment on behalf of the simplified tax system income must be indicated exactly by KBK18210501011011000110, both when paying tax in the current year and for previous periods.
Download KBK USN 2018 income
Thus, companies on the simplified tax system with an object of income have one BCC for tax, one for a fine and one for penalties. Read on for more details.
KBK USN income penalties 2018
If the tax is not paid on time, the tax authorities will charge a penalty. They must be paid for a special separate code - KBK of penalties for the simplified taxation system income 2018: 18210501011012100110.
The difference between the penalty code and the USN tax code is only in the 14-17 digits. For late interest it is 2100. For tax - 1000. For fine - 3000.
KBK USN 6 percent 2018 for individual entrepreneurs: sample payment order
In field 104 of the payment order according to the simplified tax system (“Recipient”), you must put the budget classification code, which consists of 20 characters. KBK 6 percent under the simplified tax system for individual entrepreneurs 2018 - 182 1 05 01 011 01 1000 110.
If you indicate an incorrect BCC USN income of an individual entrepreneur in 2018, then the Tax Code of the Russian Federation is not prohibited from clarifying the erroneous BCC. However, it can be clarified within the limits of one tax, for example, if instead of the new code the company has put the old one. But it will have to be proved in court (resolution of the Federal Antimonopoly Service of the Central District of 01/31/2013 No. A64-5684 / 2012).
In order not to argue with the inspection, it is easier to pay the tax again on the correct CBC. And ask for an erroneous payment to be offset against future payments.
Watch the video about the CBK USN 6 percent. Tatyana Novikova, Ph.D., auditor, tax consultant, associate professor of the Moscow State University of Management, tells about what has changed in the codes.
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VAT payment order in 2018: sample
All value added tax payers expect an increase in the VAT rate in 2018, but so far this question remains open. As for the BCC and the requirements for filling out a payment order, everything is known here. In this article, we will consider how to draw up a VAT payment order in 2018. We have provided a sample in the article.
Sample payment for VAT in 2018
Let's consider how to fill in a payment order for the payment of value added tax for legal entities: VAT payers, importers and tax agents in 2018.
Breaking news from the Central Bank of the Russian Federation: banks were forbidden to accept payment orders with such words in the purpose of payment >>>. Read the details in the Russian Tax Courier magazine.
Sample payment order for payment of interest on VAT in 2018
Penalties for VAT 2018 for legal entities are still accrued in the event that the tax payment is out of time.
What are the requirements for filling out a VAT payment order from 2018
In accordance with the rules for filling out payment orders approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the taxpayer must indicate the following information when transferring VAT to the budget:
- « Payer status "(field 101)
A comment:
- if VAT is paid entity- code "01"
- if VAT is paid by an individual entrepreneur - code "09"
- if VAT is paid by a company or individual entrepreneur as tax agents- code "02"
- "Tax ID of the payer" (field 60)
A comment:
Field 60 indicates the TIN of a company or individual entrepreneur making a payment for value added tax to the budget of the Russian Federation
- "KPP of the payer" (field 102)
A comment:
In field 102, the KPP of the paying company is indicated. Individual entrepreneur also fills in field 102, puts "0".
- "Payer" (field 8)
A comment:
In field 102, the organization (or separate subdivision) indicates its short name. Individual entrepreneur - full name.
- "TIN of the recipient" (field 61)
A comment:
In field 61, you must put the TIN of the tax office where the payer transfers the value added tax
- "KPP of the recipient" (field 103)
A comment:
In field 103 - the checkpoint of the tax inspectorate where the payer sends the value added tax
- "Recipient" (field 16)
A comment:
Field 16 indicates the tax office to which the value added tax is transferred. It is not enough to supply only the tax office number. For example: "IFTS No. 25".
This is not true. The payer must enter data on the IFTS as follows: "UFK in Moscow (IFTS No. 25 in Moscow)"
- "Order of payment" (field 21)
The deadline for payment of the advance payment under the simplified taxation system for the 1st quarter of 2017 is no later than April 25, 2017. You can find all the dates of payment of advances on the "simplified" tax in the article "". How to calculate the down payment in 2017 correctly? For which KBK to pay it? We will answer the most important questions, offer step by step instructions and provide a sample payment order.
How to calculate an advance payment on the simplified tax system for the 1st quarter of 2017
In 2017, advance payments paid during the year for reporting period(I quarter, half a year and 9 months), and the tax for the year (tax period) must be calculated based on the information on income specified in section. ... Here is a step-by-step instruction on determining the amount of the advance payment for the 1st quarter of 2017.
Step 1. Set amounts to reduce the down payment
To begin with, determine the amount that reduces the advance payment on the simplified tax system for the first quarter of 2017. This amount includes payments that were transferred during the first quarter of 2017, namely (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):
- insurance premiums paid for employees (including those working under civil law contracts);
- temporary disability benefits paid at the expense of the employing organization for the first three days of illness.
Do not miss
In order to reduce the advance payment on the simplified tax system for the 1st quarter of 2017, take into account only the amounts paid during the 1st quarter of 2017. For example, insurance premiums for March paid in April 2017 no longer reduce the advance payment for Q1 2017. You will take these contributions into account when calculating the advance payment for the half of 2017. However, insurance premiums for December 2016 paid in January 2017 can be taken into account when calculating the advance payment for Q1 2017.
Step 2. Determine the maximum amount of reduction
Now you need to define maximum amount, by which you can reduce the advance payment for 1 quarter. To do this, you will need to apply the formula (clause 1 of article 346.20, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
Let's give an example.
Suppose that for the 1st quarter of 2017, the organization received income in total amount 1,450,000 rubles. In this case, the maximum amount by which the advance payment under the simplified taxation system can be reduced will be 43,500 rubles (1,450,000 x 6% / 2).
Step 3. Calculate the down payment
At the end of the 1st quarter of 2017, calculate the advance payment according to the following formula (clauses 3, 3.1, 5 of article 346.21 of the Tax Code of the Russian Federation):
Here is an example of calculating an advance for the "simplified" tax for the 1st quarter of 2017. Let's assume that the income for the 1st quarter is 1,450,000 rubles. In the same quarter, insurance premiums were paid for December, January and February in the amount of 89,000 rubles, and sick leave benefits were paid at the expense of the employer in the amount of 17,000 rubles.
The amount that reduces the advance payment is 106,000 rubles. (89,000 rubles + 17,000 rubles). It exceeds the maximum amount by which the advance payment can be reduced - 43,500 rubles. (1 450 000 rubles x 6% / 2). Consequently, the advance payment due for the I quarter will amount to 43,500 rubles. (1,450,000 rubles x 6% - 43,500 rubles).
Sample payment order
Form a payment order for an advance payment under the simplified tax system for the 1st quarter of 2017 in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and taking into account the Rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
An advance payment for the 1st quarter of 2017 must be made to an account in the territorial administration of the Treasury of Russia according to the details of the IFTS, to which the company is attached at its location. This refers to the address at which the organization was registered in accordance with the Unified State Register of Legal Entities (clause 2 of article 54 of the Civil Code of the Russian Federation).
Even if the organization has separate subdivisions, transfer the single tax and advance payments according to the details of the inspection in which the head office is registered (clause 6 of article 346.21 of the Tax Code of the Russian Federation).
If we talk about individual entrepreneurs, then the advance payment for the 1st quarter of 2017 must be transferred to the details of the tax inspectorate at his place of residence (clause 2 of article 11 Tax Code RF).
Here is a sample of a payment order for an advance payment under the simplified tax system with the object "income" for the 1st quarter of 2017, which, if necessary, you can download.
Payment order for the transfer of an advance payment according to the simplified tax system for the 1st quarter of 2017 in Word format.
Please note that in 2017 year KBK for the payment of advances on the simplified taxation system have not changed. The following codes are valid for the simplified tax system with the object of taxation "income":
- KBK for tax - 182 1 05 01 011 01 1000 110;
- KBK for penalties - 182 1 05 01 011 01 2100 110;
- KBK for fines - 182 1 05 01 011 01 3000 110.