Payment order STS income 2017 or income minus expenses 2017 must be completed at the end of the year by all simplifiers. This applies to both organizations and individuals. In each of these cases, the payment will be filled in differently. Before starting to fill out a payment order, it is necessary to calculate the USN tax, which is different for income and income-expenditure regimes. Entering indicators into the payment order should be made only after the completion of all calculations.
Tax payment for 2017
Taxpayers on the simplified system must pay the STS tax in advance during the year at the end of each quarter. And at the end of the calendar year, which is the tax period for the simplified tax system, they must calculate and pay the final tax amount, taking into account all advance payments paid during the year.
Wherein Russian legislation provides for different payment deadlines annual payments according to the simplified tax system for organizations and individual entrepreneurs (clause 7 of article 346.21 of the Tax Code of the Russian Federation). Organizations must make the final tax payment at the end of the year by March 31, and individual entrepreneurs by April 30. Sometimes it is possible to extend this period to the next business day if these dates fall on a national holiday. So, in 2018, the deadline will be postponed, for firms to 04/02/2018, and for individual entrepreneurs - until 05/03/2018.
But the terms for paying advances under the simplified tax system are the same for everyone - at the end of the reporting quarter until the 25th day of the next month.
In 2018, the payment order will be issued in accordance with the same rules as in the previous year. When filling out, use the form according to OKUD 0401060, approved. Bank of Russia Regulation No. 383-P dated June 19, 2012.
How to fill out the paymentUSN in 2017
Filling out the payment USN instructions income for 2017, the simplist should pay attention to the following basic details:
- Payment receiver. This line contains the name of the tax authority in which your organization or individual entrepreneur is registered.
- TIN and KPP of the recipient. This attribute reflects data on your Federal Tax Service;
- Name of the local body of the federal treasury: UFK.
- Current account number and BIC. The payment order stipulates that these fields must be filled in for both the payer and the recipient.
- Name, TIN / KPP of the taxpayer. These fields contain information about your organization.
- Individual entrepreneurs must indicate their full name and place of residence.
- KBK. This field is filled in in accordance with the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. V payment order STS income 2017 must be indicated KBK 182 1 05 01011 01 1000 110. But, for income-expenditure simplified tax system, another KBK is provided. Moreover, it is the same for paying the minimum tax - 182 1 05 01021 01 1000 110.
- Taxpayer status. In this line, organizations must indicate code 01, and individual entrepreneurs - 09.
- Type of operation. Here the code is indicated according to Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383P. In our case, the code 01 must be entered in this field.
- Order of payment. In accordance with civil law, when paying tax under the simplified tax system, the number 5 is put in this field.
- UIP code. When paying tax, you need to put 0 in this line. If tax authority sent a request to the taxpayer, then this code is taken from this document. In any case, you cannot leave the field empty, since in this case the bank will not accept the payment.
- OKTMO. This field is filled in according to All-Russian classifier. The code must necessarily correspond to the one that will be indicated by the taxpayer in the tax return.
- Reason for payment. This field assumes a two-digit code. Since in our case we are talking about standard payment tax payment, then you need to specify the TP in the field.
- Taxable period. This line indicates the tax payment period. Since we pay an annual tax, it will be necessary to put in the field DG.00.2017. For advances, instead of the State Duma, the letters KV are put.
- Document date. Since we are filling out a payment form for the final amount of tax, this field must indicate the deadline for payment payment (that is, March 31 or April 30). If the payer needs to pay an advance on the simplified tax system or a debt, then put 0 in the field.
- Purpose of payment of the simplified tax system income 2017 or income minus expenses 2017. In this line of payment, you need to indicate which payment you want to make. For example, when specifying the purpose of the payment of the simplified tax system for 2017 income, you can specify "Single tax for 2017 on the simplified tax income".
Payment order for interest on simplified taxation income 2017
Penalties are an interim measure, not a sanction. The presence of penalties is provided to ensure the timeliness of revenues to the budget.
If you need to fill out a payment for penalties, you need to pay attention that in general it is similar to the standard payment for the simplified tax system. It will need to put the same status of the payer and the same administrator of income. The details of the recipient will be filled in the same way.
The main difference will be filling in the details of the CBC. For the income tax regime, when paying interest, it will be necessary to indicate the following BCC - 182 1 05 01011 01 2100 110, and for the income-expenditure regime (it is also relevant for the minimum tax) - 182 1 05 01021 01 2100 110.
Another difference is the filling in of the "Basis of payment" requisite. If an organization or individual entrepreneur wants to pay off the tax debt (with independent calculation of penalties and their voluntary payment), then it must be indicated in the ZD field. And if the taxpayer received a demand for the payment of interest, then in this field you need to put TR. If it was carried out tax audit and on the basis of the act you make the transfer of penalties, then you will need to put the AP in the field.
There are a number of features when filling in the "Tax period" field. If the taxpayer pays the interest voluntarily, then this line simply puts 0. This is due to the fact that the interest does not need to be paid at the same frequency as the current payments. But if you need to pay penalties for a certain period, then indicate it in the payment order (MS.09.2017 - penalties for September 2017). If there is a requirement, this attribute indicates the period specified in the requirement. When paying interest on the act, 0 is also put in this line.
Please also note that when paying interest on your own, fields 108 “Document number” and 109 “Document date” must be set to 0. When paying on demand or an inspection report, they must be filled with the number and date of the relevant document. For example, requirements.
Results
Thus, in 2018, the payment order of the simplified tax system for income for 2017 is filled out in accordance with the form and the same rules that were in force in 2017. The same applies to income-expenditure USN. There are some differences when filling out payment orders by organizations and individual entrepreneurs.
It is important to note that filling out a payment order requires increased care, since if errors are made in such details as the beneficiary's bank, account number Federal Treasury etc. may lead to the need to re-pay the STS tax. And if the tax is paid again at the end of the term for its payment, the taxpayer will have to pay additional financial sanctions. Other errors in filling out the payment order can be corrected by the taxpayer submitting an application for clarification of the payment to the Federal Tax Service. They do not entail the imposition of sanctions.
What does a sample payment for the simplified tax system look like with the object “income minus expenses” in 2017? Let's give an example of a payment order for the payment of a "simplified" tax, which contains all the correct details: the status of the payer, the CCC, the purpose of the payment, and so on. You can download a sample as an example.
When to pay tax in 2017
Advances on the simplified tax system with the object “income minus expenses” in 2017, organizations and individual entrepreneurs on the simplified tax system “income minus expenses” in 2017 must pay no later than the 25th day of the month following the expired reporting period (clause 7 of article 346.21 of the Tax Code of the Russian Federation ). If the day of payment of the simplified tax system falls on a weekend or non-working holiday, then the tax can be paid on the next business day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
In 2017, firms and individual entrepreneurs on the "simplified" system pay advance payments in the following terms:
- according to the results of the 1st quarter of 2017 - no later than April 25, 2017;
- according to the results of the half year of 2017 - no later than July 25, 2017;
- based on the results of 9 months of 2017 - no later than October 25, 2017.
Simplified tax for the whole of 2017 must be paid:
- organizations - no later than 04/02/2018;
- individual entrepreneurs - no later than 05/03/2018.
When the tax is considered paid
The day of payment of the “simplified” tax is the day when the organization or individual entrepreneur submitted a payment order to the bank for the transfer of a single tax from its settlement (personal) account to the account of the Treasury of Russia. At the same time, there must be a sufficient amount on the account of the "simplifier" for the payment (letters of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08 / 17543).
The “simplified” tax in 2017 is not recognized as paid if the payment order for its payment:
- was withdrawn from the bank;
- contained incorrect Bank details Treasury of Russia (treasury account number and name of the beneficiary's bank).
An example of a completed payment
When filling out a payment order for the payment of the simplified tax system “income minus expenses”, it is better for the taxpayer to ensure that the details are filled in correctly. As we have already said, some errors entail problems - the recognition of the tax as unpaid. However, there are errors (for example, KBK or OKTMO, tax inspection data) that can be corrected by submitting to your tax office payment confirmation letter. Further, you can familiarize yourself and, if desired, a sample payment order for the payment of the simplified tax system "income minus expenses" in 2017.
Note that the above sample payment order is based on the example of an advance payment for the 1st quarter of 2017. However, you can transfer the same payment to the bank for USN transfers for half a year or 9 months of 2017. The difference will be only in the purpose of the payment and the field, which indicates the period for which the simplified tax system "income minus expenses" is paid.
A payment order for the simplified tax system (income) in 2017 is drawn up when transferring tax for 2016. See a sample with current KBK, OKTMO, payer status and other details.
When do I need to make a payment under the USN
Before telling you 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.
The single tax of the company is paid annually no later than March 31 of the following year. For entrepreneurs, the deadline for payment is April 30 of the following year.
During the code, firms and individual entrepreneurs must transfer advance payments under the simplified tax system. The deadline for their payment is no later than the 25th day of the first month following the reporting period. Reporting periods are 1 quarter, half a 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 for the simplified tax system (income) in 2017
It is necessary to draw up a payment order for the simplified tax system (income) in 2017 in the form that is given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. Each field is assigned a number. Next, we will tell you how to fill in the main fields.
Payer 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.
Order of payment (field 21). In this field, the priority of payment should be entered - 5, if the tax or advance payment companies (IP) transfer themselves, and not at the request of the Federal Tax Service. Otherwise, in field 21, you must write the order of payment - 3.
BCC (field 104). BCC for companies and entrepreneurs on the simplified tax system differ depending on which object of taxation is applied. For USN with an object CBK income like this: 182 1 05 01011 01 1000 110.
If penalties are transferred for tax and advance payments with an income object, BCC 182 1 05 01011 01 2100 110 is entered in field 104, fines - CCC 182 1 05 01011 01 3000 110.
OKTMO (field 105). 8 or 11 digits of the code are entered in field 105 locality in accordance with the classifier (Order of Rosstandart dated June 14, 2013 No. 159-ST).
Reason for payment (field 106). In this field, you must put "TP", since advance payments and single tax paid for the current period. If the company (IP) voluntarily repays the debt for previous years, the “ZD” code is entered. And if the payment of tax is made on the basis of the requirement of the inspection - TR.
Tax period (field 107). This field contains the month, quarter or year to which the payment relates. When paying advances or annual tax under 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 out field 107 in the table below.
Table. What values to put in field 107 of the payment order for the simplified tax 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 paying 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.
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 that often prepare reports and know perfectly well how to make all calculations, when and how to submit documentation, it is not so easy for an entrepreneur to even generate a payment order.
What is worth knowing to make it easier for yourself? What details to enter in the payment order form of the simplified tax system (income) in 2019?
General information
When is a payment order used under the simplified tax system, what is it? Consider the main laws that you should focus on when making a form.
What it is?
It also contains a list of all the necessary details (Appendix 1). You should focus on the rules that are approved.
Such features should be taken into account by all payers of taxes and fees who transfer funds to the budget.
In accordance with the new law, the order specifies:
Previously, they entered in the paragraph to reflect the status 01, 08, 14. Now only 08 is indicated.
The indicator of line 21 has changed - they enter 5 instead of 3 ().
This is necessary for the banking institution to process the payment. Paragraph 24 states Additional information associated with the payment of funds to the budget.
Yes, upon payment insurance premium you can enter the short name of the FFS, FFOMS. When transferring the tax, it is worth indicating its name and the periods for which the funds are paid.
The number of characters used is a maximum of 210 (in accordance with Appendix 11 of the Regulation of the Central Bank Russian Federation dated 19.06.12 No. 383-P).
Item 22 should contain information about the UIN identifier. They simply write 0 if the payment is made personally by the payer, and not according to requirements ()
When filling out personal data, it is worth using the “//” symbol, which will separate the full name, address, etc.
In lines 8 and 16, the number of characters should not exceed 160 ().
Payment specifics
Despite the general procedure for filling out, there are some differences in the details when placing an order for advance payments, paying penalties and fines.
By advance payment
When filling out the “Tax period” line, it is worth paying attention that, according to the USN taxes, the period is a year, and billing period- quarter, half a year, 9 months.
But in paragraph 107, you do not need to indicate the period itself, but the frequency of payment. That is, information is reflected on how often the payer must pay tax in accordance with legislative acts.
For simplified taxes, this is a quarter or a specific date. For the quarter, the advance must be transferred by the 25th day of the month following the reporting period. This means that the quarter for which the amount of tax was paid should be indicated.
Photo: sample payment order 1
penalty
When transferring interest on taxes for previous years, it is worth indicating taxable period(year). If the penalty is for the advance payment of the current year, then enter the quarter.
Often, payers are in no hurry to pay a penalty in the current year. If the payment is made on a voluntary basis, then it will not be considered erroneous to indicate the TP indicator in the "Basis for payments".
Photo: sample payment order 2
When paying debts for penalties (tax simplified tax system "income"), pay attention to filling in the "Code" column in the payment order.
Photo: sample payment order 3
When requesting the IFTS for the payment of penalties, you should be guided by the following sample execution of a payment order.
Photo: sample payment order 4
Fine
In case of non-payment or incomplete payment of taxes, the simplified tax system will be charged a fine, but only at the request of the tax authority.
If there is a requirement, then find the UIN code in it. In the absence of such information, it is worth focusing on the following example of filling out an order:
Photo: sample payment order 5
If the UIN code is specified, then you need to rewrite this value in column 22. The indicator can be reflected in an alphanumeric designation.
Photo: sample payment order 6
Tax debt
There are some features when filling out a payment order form in case of debts.
The choice of details will depend on whether the payment is voluntary or on demand.
At the request of the IFTS
Issuing a payment document USN debts according to the requirements of the IFTS, it is worth changing some details.
In addition, if the UIN of payments is indicated by the tax structure, then this value must be entered in line 22. If there is no UIN:
Photo: sample payment order 7
Paid voluntarily
When transferring debt that was discovered on your own, pay attention to such nuances.
In accordance with general rules, when reflecting the tax period, it is necessary to indicate the period for which the funds are transferred or the tax surcharge is paid.
But with a decrease in the amount of penalties for overdue payments of previous years, it will not be necessary to enter a quarter in this paragraph. In column 107, indicate the year in which changes were made to.
Video: when to apply new forms for the simplified tax system
Such examples of preparing a payment order for an individual entrepreneur on the simplified tax system (income) in 2019 will help to correctly enter all the data with a guarantee that the bank will transfer funds to the recipient. Good luck with your assignment.
Correct and competent filling of all required details in payment document will allow the company's accountants to avoid a fatal mistake, which can lead to non-payment of tax when applying the simplified tax system and, as a result, attracting tax liability in the form of a fine with additional interest. Consider the samples of filling out payment orders, depending on the object of taxation chosen in 2017 when applying the simplified tax system.
Payment order under the simplified tax system with the object of taxation "income" in 2017: sample
When deciding on the application of the simplified tax system in 2017 (subject to compliance necessary requirements) with the object of taxation "income", the taxpayer assumes the obligation to pay:
- advance payment at the end of each reporting period;
- the amount of tax at the end of the tax period.
The advance payment is made no later than the 25th day of the first month following the reporting period.
Recall that reporting periods with the simplified tax system - the first quarter, six months and nine months.
Tax under the simplified tax system is payable no later than March 31 following the expired tax period. This general rule for all organizations located on the simplified tax system.
Individual entrepreneurs on the simplified tax system, the tax at the end of the year is paid no later than April 30 of the year following the expired year (clause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation).
Such taxation rules are provided for in Art. 346.21 of the Tax Code of the Russian Federation.
When paying advance payments and tax through the bank under the simplified tax system with the object "income", you should use the payment order form. We have filled out a sample payment form and have included it below.
The taxpayer pays the minimum tax if, at the end of the tax period, the amount calculated in general order the amount of tax under the simplified tax system will be less than the minimum tax.
Recall that the amount of the minimum tax is the same for the entire territory of Russia and amounts to 1% of income for the tax period.
In 2017, in the payment order for the simplified tax system "income-expenses", when paying the minimum tax, pay attention to the change in the details when specifying the CCC. We filled out a sample payment with a new CSC and brought it below.
Sample payment order under the simplified tax system with the object of taxation "income - expenses"
Sample payment order under the simplified tax system with the object of taxation "income - expenses" for the payment of the minimum tax
BCC in the payment for the simplified tax system "income-expenses" and the payment for the minimum tax
Errors are not allowed when forming a payment for the payment of tax under the simplified tax system, including when specifying the CCC.
In 2017, the CCC for the payment of advance payments under the STS "income-expenses" and the CCC for minimum tax according to USN. Therefore, the same requisite is indicated in the tax payment receipt - 18210501021011000110.
