The article will help you do it right calculation of an advance payment using a simplified system... STS is the most popular and convenient system taxation, it is used by many organizations and Individual Entrepreneurs. According to the legislation, tax calculations are submitted to the tax office once a year. And therefore, many taxpayers forget the procedure for calculating tax and paying advance payments, because they think that once we submit the declaration once a year, then advance payments do not need to be calculated and paid.
Sometimes, if the amount of simplified tax is small, then some taxpayers do not pay tax on STS income, because they consider the calculation process to be long and difficult. But this is not so, below we will show with simple typical examples how it is necessary to calculate the tax on income of the simplified tax system.
We would like to note that violation of the deadlines for payment of penalties. So, the article will show the rules for calculating and paying advance payments and the annual tax on STS income.
Devoted to a simplified taxation system.
The reporting periods for taxpayers are recognized as the first quarter, six months and 9 months of the calendar year, tax - the calendar year.
Transfer advance payment according to the simplified tax system, the budget is needed no later than 25th of the month that follows the quarter (). During the year, taxpayers, if they have income from doing business, must pay three advance payments:
- for the first quarter - until April 25 inclusive;
- for half a year - until July 25 inclusive;
- for 9 months - until October 25 inclusive.
At the end of the year, the USN tax is paid minus the advance payments paid earlier. The tax is calculated on an accrual basis. The deadline for paying the annual tax corresponds to the deadline for submitting a declaration under the simplified tax system:
- organizations - no later than March 31,
- IP - no later than April 30.
Advance payments and tax on the simplified tax system are transferred in full rubles without kopecks.
An example of calculating a simplified tax
The tax on the simplified tax system for the year amounted to 200,000 rubles. In the first quarter, there was no income, no advances were paid. For half a year, the advance payment amounted to 30,000 rubles, for 9 months - 40,000 rubles. At the end of the year, you need to pay 130,000 rubles (200,000 - 30,000 - 40,000).
KBK for payment of simplified tax simplified tax system
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CALCULATION of an advance payment on the simplified taxation system and insurance premiums for ENTREPRENEURS with and without employees
During a year insurance premiums in a fixed amount, you can transfer to the budget either in full at once, or gradually in several payments. At the same time, reduce single tax(advance payment) you can only for the amount of contributions paid in the period for which you are calculating tax (advance payment)... This is stated in the letters of the Ministry of Finance dated 04.09.2013 No. 03-11-11 / 36393, dated 23.08.2013 No. 03-11-09 / 34637, dated 03.04.2013 No. 03-11-11 / 135, FTS dated 25.02.2013 No. ED-3-3 / 643.
On additional contributions(1%) from income over 300,000 rubles. you can also reduce the flat tax. The procedure is the same as for the main ones - it is possible to reduce the tax in those reporting periods when the contributions were actually transferred to the budget. The same clarifications are in the letters of the Ministry of Finance dated March 22, 2016 No. 03-11-11 / 15822 and dated May 26, 2014 No. 03-11-11 / 24969.
If the entrepreneur ceases to operate, accept only those contributions that the individual entrepreneur paid before the date of exclusion from the USRIP for deduction. This is the day when tax inspector registered the fact of termination of the entrepreneur's activities in USRIP.
For example, if an entrepreneur was expelled from USRIP on May 26, and he paid insurance premiums on May 27, they cannot be taken into account.
Note: Letter of the Ministry of Finance dated August 27, 2015 No. 03-11-11 / 49540.
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Advance tax, Object of taxation under the simplified tax system - income
Tax rate: 6%., Tax base: income listed in.
How to reduce the amount of tax STS - income
"Simplified" can reduce the amount of tax on the grounds listed in.
Following the law, the simplified tax can be reduced by:
- insurance premiums for compulsory pension insurance;
- insurance premiums for compulsory health insurance;
- insurance premiums for compulsory social insurance from industrial accidents and occupational diseases;
- insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- sick leave expenses at the expense of the employer (excluding industrial accidents and occupational diseases). The days paid by the insured in the cases listed in the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" are taken into account;
- payments under agreements of voluntary personal insurance in favor of employees in case of their temporary incapacity for work (except for accidents at work and occupational diseases).
Organizations and individual entrepreneurs with employees can reduce the amount of tax on the simplified tax system by no more than 50% for the above reasons.
Individual entrepreneurs without employees not making payments and other remuneration individuals, has the right to reduce the amount of tax on fixed insurance contributions to the Pension Fund of the Russian Federation and the FFOMS in full. But only if these contributions are transferred to the indicated funds. If the amount of tax at the end of the year is less than the transferred contributions, the tax is not required to be paid to the budget.
If an individual entrepreneur without employees transferred the entire amount of fixed insurance payments for the current year in the first quarter, it is possible to reduce the advance payment for tax on the simplified tax system for the first quarter by the entire amount of contributions. If the tax turns out to be lower than the fixed payment, then you can use the "deduction" in the next reporting period (when calculating the tax for half a year, 9 months, year).
Advice for individual entrepreneurs
It is more convenient and more profitable to pay fixed payments to the Pension Fund of the Russian Federation and FFOMS on a quarterly basis in order to reduce the advance payment of tax on the simplified tax system.
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FORMULA for calculating tax and advance payment of the simplified tax system Income
It is necessary to multiply the income of the simplified tax system by 6% minus insurance premiums and / or fixed payments to individual entrepreneurs minus previously paid advance payments. The procedure for determining income is explained in Art.
An example of calculating the tax on the simplified tax system.
In the first quarter of 2015 individual entrepreneur listed for myself fixed contributions the whole annual amount immediately in the amount of 22,261.38 rubles. Consider the calculation of advance payments.
| Period | Income (cumulative) | Tax excluding advance payments | Tax payable |
|---|---|---|---|
| I quarter | 300 000 | 18,000 (300,000 x 6%) | 0
Note: (since contributions exceeded tax, 18,000 |
| I half of the year | 400 000 | 24,000 (400,000 x 6%) | 1739
(24 000 – 22 261) |
| 9 months | 400 000 | 24,000 (400,000 x 6%) | 0
(24 000 – 22 261 – 1739). Note: Since the amount of income has not changed, and an advance payment was made for half a year, nothing needs to be transferred to the budget for 9 months. |
| Year | 500 000 | 30,000 (500,000 x 6%) | 6 000
(30 000 – 22 261 – 1739) |
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Calculation of ADVANCE, Object of taxation - income minus expenses
How to reduce the tax base on insurance premiums
To reduce the taxable base, keep all documents that. In addition, the costs must be economically justified and paid for (). The costs can include only those costs that are named in Art. 346.16 of the Tax Code of the Russian Federation.
You can reduce the tax base by the amount of the loss received based on the results of previous tax periods ().
Attention! ... Upon payment of advance payments later than the established deadlines in the manner prescribed (letter of the Ministry of Finance of the Russian Federation dated February 24, 2015 No. 03-11-06 / 2/9012).
Basic rules for paying a single tax on a simplified system: rates, terms, periods
Object of taxation
Reporting periods:
- I quarter;
- half a year;
- nine month
Note: Art. 346.19 of the Tax Code of the Russian Federation
Tax and advance payments
Advance payments are paid no later than the 25th day of the first month following the expired reporting period.
The tax at the end of the tax period is paid by:
- organizations - no later than March 31 of the year following the expired tax period;
- individual entrepreneurs - no later than April 30 of the year following the expired tax period
Note: Art. 346.21 of the Tax Code of the Russian Federation
Minimum tax (if the object of taxation is the difference between income and expenses)
If the amount of the single tax is less than 1 percent of the income received, the minimum tax must be paid to the budget. Sum minimum tax determined by the formula:
Minimum tax= Income received for taxable period× 1%
Note: Clause 6 of Art. 346.18 of the Tax Code of the Russian Federation
Tax reporting
Organizations submit declarations no later than March 31 of the year following the expired tax period.
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How to fill out a declaration on the simplified tax system? How to calculate a single tax at a rate of 6% on income (USN-6). Calculation of advance payments. The program for calculating the single tax USN-6 in Excel format.
A single tax on the "simplified" system is inextricably linked with the concept "Advance payment on the simplified tax system"... To settle with the state on a single tax, you need to calculate and pay three times advance payments of the simplified tax system and once, next year, pay the final tax amount ...
What you need to know about advance payments on the simplified tax system
- Advance payments on the simplified tax system you need to calculate and pay regularly, observing terms of payment... The reporting periods are quarter, half year and 9 months. The payment must be made by the 25th day of the month following the reporting period. If the 25th day falls on a weekend or holiday, then you can pay on the next working day after the 25th. Thus, in 2017 for payment of advance payments on the simplified tax system the following deadlines are set (including weekends and holidays):
- To transfer an advance, the following BCCs must be specified in the payment order: 182 1 05 01021 01 1000 110 - on the “income minus expenses” system, 182 1 05 01011 01 1000 110 - on the “income” system.
- The calculation is on an accrual basis. You can not follow the "quarterly" calculation - this leads to distortions in the final declaration.
- Payments can be reduced by the amount of insurance premiums paid in the reporting period, or they can be taken into account as part of expenses when determining tax base.
- For non-payment, liability is provided in the form of penalties. For each day of delay, the state will charge a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. The refinancing rate is now 10%. Moreover, from October 1, 2017, the amount of interest for late payments from the 31st day will become 1/150 of the refinancing rate for organizations. There are no penalties for non-payment or delay of the AP.
Calculation of an advance payment on the STS "Income"
AP = INCOME x RATE - DECLINE
The tax rate for the STS Income is 6%. However, by the decision of the regional authorities, it can be lowered. This has already been done by 33 regions. So, for example, in the Bryansk region for certain types of activities, the rate is set at 3%, in the Saratov region - 1%, and in Chukotka - maximum size rates are accepted at 4%.
DEDUCTION is the amount of the employer's funds paid in the reporting period in insurance funds, as well as gone to pay hospital staff.
The single tax (INCOME * RATE) can be reduced: by a maximum of 50% - for organizations and individual entrepreneurs with employees, and by 100% - for individual entrepreneurs without employees.
LLC "Raduga" applies the system taxation of the simplified tax system"Income" at a rate of 6%. In the 1st quarter, the company managed to sell products for 300,000 rubles. In addition, she received income from the lease of premises in the amount of 60,000 rubles. Insurance premiums paid in the 1st quarter of 10,000 rubles. Two employees are paid sick leave in the amount of 4000 rubles.
We will carry out calculation of an advance payment according to the simplified tax system Income for LLC "Raduga".
- RATE = 6%
- Flat tax = 160000 * 6% = 21600
- SUBSCRIBE = 10000 + 4000 = 14000
- LLC "Raduga" has the right to reduce the single tax by a maximum of 50%, that is, 21,600: 2 = 10,800 rubles.
Despite the fact that the deduction is a larger amount, the advance payment for the first quarter will be RUB 10,800.
Calculation of advance payments for individual entrepreneurs without employees
An individual entrepreneur without employees has the right to reduce the advance payment by the entire amount of insurance premiums paid in the reporting period. That is, in contrast to the above example, it is not necessary to compare the DECLINE with 50% of the calculated tax.
Individual entrepreneur Fedorov earned 100,000 rubles on the USN "Income" in the 1st quarter. and paid 2000 rubles. insurance premiums. In the 2nd and 3rd quarters, the income amounted to 120,000 and 130,000 rubles, insurance premiums were paid 5,000 rubles. and 1000 rubles. respectively. What amounts of advance payments must the entrepreneur pay?
- Until April 25, IE Fedorov pays AP1 = 100,000 x 6% - 2,000 rubles. = 4000 RUB
- Until July 25 (for half a year), the entrepreneur pays AP2 = (100,000 + 120,000) x 6% - (2000 + 5000) - AP1 = 2,200 rubles.
- Until October 25 (for 9 months) advance payment АП3 = (100,000 + 120,000 + 130,000) x 6% - (2000 + 5000 + 10,000) - АП1 - АП2 = -2200. A negative value means that there is no need to transfer the advance payment for the third quarter.
Calculation of an advance payment on the simplified tax system "Income minus Expenses"
AP = (INCOME - EXPENDITURE) x RATE
INCOME is the amount of income received since the beginning of the year. In the Book of Records of Income and Expenses, this indicator is reflected in column 4 of Section 1. In the “simplified form”, income includes income from sales and non-operating income specified in Articles 249 and 250 of the Tax Code of the Russian Federation,
EXPENDITURE is the sum of costs incurred since the beginning of the year. Only those costs are taken into account that are indicated in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. They must be economically justified, actually paid and supported by documents. In the Book of Records of Income and Expenses, this indicator is reflected in column 5 of section 1.
The tax rate for the STS “Income minus Expenses” is 15%. Regional authorities may lower the rate. In the Russian Federation, preferential rates are in effect in 71 regions. For example, in Dagestan, for all types of activity, the rate is set at 10%, in Karelia, depending on the type of activity, the rate is 5, 10 or 12.5%.
It is impossible to reduce the single tax by the amount of tax deductions in this regime, but at the same time paid insurance premiums and paid sick leave can be taken into account in expenses.
LLC "Raduga" applies the taxation system STS "Income minus Expenses" with a rate of 15%. In the 1st quarter, the company managed to sell products for 300,000 rubles. In addition, she was able to receive income from the lease of premises in the amount of 60,000. At the same time, the costs associated with the sale of products amounted to 80,000 rubles, and non-operating expenses- 20,000 rubles.
Let's calculate advance payment on the simplified tax system for LLC "Raduga" by the formula:
- INCOME = 300,000 + 60,000 = 360,000
- CONSUMPTION = 80,000 + 20,000 = 100,000
- The tax base for the quarter will be 360,000 - 100,000 = 260,000
- The tax rate of 15% must be applied to this amount.
- Eventually advance payment on the simplified tax system Income minus AP expenses = 260,000 x 15% = 39,000 rubles.
Calculation of advance payments on the simplified tax system for 9 months
Advance payments on the simplified tax system are considered cumulative. Let's give an example of calculation.
LLC with the object of taxation "Income" earned 400,000 rubles in the first quarter, 350,000 rubles in the second quarter and 250,000 rubles in the third quarter. At the same time, in the 1st quarter, insurance premiums were paid in the amount of 12,000 rubles, in the second quarter - 10,000 rubles, in the third quarter - 18,000 rubles. How to calculate advance payments for the single tax for a quarter, half a year and 9 months?
- For the 1st quarter AP1 = 400,000 x 6% - 12,000 = 12,000. The company was able to reduce the single tax (24,000 rubles) for the entire amount of contributions paid, since the DECLINE does not exceed 50% of the calculated tax.
- For half a year AP2 = 750,000x 6% - 22,000 - AP1 = 11,000 rubles. Here, the DECLINE for half a year (22,000) turned out to be less than 50% of the amount of the calculated tax (45,000: 2 = 22,500). Therefore, we can again reduce the tax on the entire amount of contributions paid. In addition, we deduct the advance payment for 1 quarter already paid.
- For 9 months, 40,000 contributions have been paid. In this case, the single tax is 1,000,000 x 6% = 60,000. Since the DECLINE is more than 50% of the total tax, the entire amount of contributions cannot be deducted. The maximum that can be deducted is 30,000. Therefore, the calculation for 9 months AP3 = 1,000,000 x 6% - 30,000 - AP1 - AP2 = 7,000 rubles.
Thus, in the third quarter, 7000 rubles must be paid to the budget. total amount advance payments for 9 months will amount to 30,000 rubles.
Questions about advance payments on the simplified tax system
Penalties are calculated based on 1/300 of the refinancing rate for each day of delay. In December 2016, the rate is 10%. Calculate using the formula: Penalty = Advance x Days x 1/300 x 10%. For example, you are 6 days late in the payment of an advance payment of 20,000. The penalty will be = 20,000 x 6 x 1/300 x 0.1 = 40 rubles.
— If there is a loss in the reporting quarter, what should be done with advance payments?
On the STS "Income minus expenses" in the event of a loss, advance payments are not paid. On the STS "Income" advance payments do not depend on expenses, they are calculated only from income. If there was no income, then there will be no advance payments. If there was income, then you need to calculate the tax, reduce it by the amount of deductions and determine the amount of the advance payment.
- How to pay mandatory advance payments if the company has changed the tax rate under the simplified tax system during the year?
The advance must be counted by new rate from the reporting period when the changes occurred. Recalculate payments for the past reporting periods not required. In the event of an overpayment, it can be returned from the budget after submitting the declaration.
- Do I need to pay a minimum tax of 1% if the advance payment cannot be calculated in the reporting quarter (the company worked at a loss)?
Minimum tax does not apply to advance payments. It is paid only at the end of the year if the calculated single tax is less than 1% of the annual income.
- If the activity of the individual entrepreneur falls under tax holidays what to do with advance payments?
No tax - no advance payments. Notify the Federal Tax Service Inspectorate about the application of zero tax rate not required.
- The company has not paid advance payments since the beginning of 2016. During this time, the key rate of the Bank of Russia has changed. What rate should be applied when calculating penalties - at the beginning of the year or at the time of payment?
It cannot be oversimplified here. You need to apply rates in effect on days of delay. So, from January to June 13, the rate was 11%, from June 14 to September 18 - 10.5%, from September 19 - 10%. It is necessary to count the days of delay for each rate and add them up. For example, the default interest for a late Q1 advance payment could be 50 days. x 11% + 90 days x 10.5% + 80 days x 10%.
The law is such that by registering as an individual entrepreneur with a simplified taxation system (STS), you will have to pay quarterly advance payments to the Federal Tax Service (FTS) at the place of residence (registration), which amount to 6% from your income.
This article was prepared specifically for individual entrepreneurs on the simplified tax system, since reporting and communication with the Federal Tax Service does not happen so often, then many simply simply forget how they paid taxes to the Federal Tax Service, namely, how they formed payment order and calculated the tax base.
Due date for advance payment
The advance payment must be transferred to the current account of the Federal Tax Service:
For the first quarter until April 25;
half a year before July 25;
nine months before October 25;
a year - until April 30.
For those who do not understand, I will explain using the example of the first quarter: the first quarter includes January, February and March, respectively, you have 25 days to make a payment in favor of the Federal Tax Service until April 25!
Payment options for advance payments include:
Settlement account of individual entrepreneur;
at the Sberbank branch.
I would like to note that since mid-2014, Sberbank has stopped accepting payment orders, as it was before. Now you need to enter all the information into the terminal yourself, or with the help of a Sberbank consultant, and most importantly, without errors. To be honest, it has become very inconvenient, and the procedure takes about 10-15 minutes to enter all the KBK, TIN and other information, which will be presented below.
Calculation of the taxable base
Before forming a payment order, it is necessary to understand how much we have to pay to our beloved state for doing business. The calculation of the tax base for individual entrepreneurs on the simplified tax system is very simple:
You sum up and calculate the total profit for 3 months (quarter), and then take 6% of this amount and get the tax amount. Do not forget if you make payments on time ( insurance payments) in the FIU and FSS, then you have full right reduce the amount of tax by:
100% insurance payments if you do not have employees;
50% insurance payments if you have employees.
Example: Total quarterly profit was 1,000,000. Six percent of this amount is 1,000,000 * 0.06 = 60,000 rubles... If you do not have employees, then we reduce by 100% (for 2015): 60,000 - 5181.88 = 54,818.12 rubles.
I would like to pay special attention to rounding. Since advance payments are calculated in full rubles, 54 818.12 must be rounded up to 54 818 rubles. Who has forgotten mathematics, I will explain in a simple way, if the first digit after the decimal point were 5 or more, then they would round up, for example, the number 54 818.50 is rounded to 54 819 rubles, etc., I hope this point is clear.
It is a pity, but it is this amount that will need to be paid in favor of the Federal Tax Service.
How to generate a payment order of the simplified tax system
The taxable base has been determined, the tax has been calculated, it is time to proceed to filling out the receipt for paying the tax, or as it is correctly called “Payment order”.
To compose a payment order, you must:
1. Go to the website of the Federal Tax Service of the Russian Federation and fill out step by step. If you do not know the code of the IFTS, then you can click "Next" it will be determined automatically based on other information you specified.
Based on the results of the first step, the following information will be determined: IFTS code: 7030; OKTMO: 69624422
2. In the second step, you must provide the following information:
Settlement document type: Payment document
Payment type: 0 - Payment of tax, due, payment, duty, fee, advance payment (prepayment), tax sanctions, fines
KBK for individual entrepreneurs on the simplified tax system (income): 18210501011011000110
Tax: Tax levied on taxpayers who have selected income as an object of taxation (18210501011011000110)
KBK: 18210501011011000110
The status of the person who issued payment document: 09 - taxpayer - individual entrepreneur
Basis of payment: TP - payments of the current year
Tax period: КВ. **. 2014 (indicate for which quarter you pay tax 01, 02, 03 or 04 quarter)
5. Download and print the document and go to the nearest terminal for payment. If you have any questions, write in the comments, I will tell you!
Pay taxes and sleep well!
The simplified system is a special preferential regime, the declaration for which is submitted only once a year. The payment of a single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all payments that the simplified person must transfer to the budget. At the end of each reporting period, if income is available, advance tax payments must be calculated and paid.
What are advance payments on the simplified tax system
Again, the tax period for simplified system is a calendar year, therefore the final settlement with the state takes place at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified tax payers to pay tax in installments, based on the results of the reporting periods. In fact, in this way, the budget is advanced at the expense of earlier receipts.
The reporting periods for calculating advance payments under the simplified tax system are the first quarter, six months and nine months of the year. If in the reporting period a businessman received income, then within 25 days following him, it is necessary to calculate and pay 6% () or 15% () of the tax base. If the income was not received, then you do not have to pay anything.
Advance payments are called that way, because the tax is paid in advance, as it were, in advance, without waiting for the end of the year. In this case, all advance payments for the simplified taxation system are taken into account in the declaration and, accordingly, the total annual amount.
For the convenience of paying taxes and insurance premiums, we advise you to open a current account. Moreover, now many banks offer profitable terms on opening and maintaining a current account.
Due dates for advance payments
Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for the payment of advance payments under the simplified taxation system in 2019:
- no later than April 25th for the first quarter;
- no later than July 25th for half a year;
- no later than October 25th in nine months.
For violation of these terms for each day of delay, a penalty is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and on April 30 for an individual entrepreneur. But if you are late to pay the balance of tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.
You do not need to submit any documents confirming the correctness of advance calculations to the IFTS, just reflect these amounts in the KUDiR and keep documents confirming the payment. Information on these amounts based on the results of the reporting periods must also be indicated in the annual declaration.
Reduction of tax on the amount of insurance premiums
If you specify wrong KBK, then the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:
- incorrect name of the beneficiary's bank;
- wrong account of the Federal Treasury.
However, paying with an incorrect classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service Inspectorate, so be careful when filling out the details.
- KBK USN 6% (tax, arrears and arrears) - 182 1 05 01011 01 1000 110;
- KBK USN 15% (tax, arrears and arrears, as well as the minimum tax) - 182 1 05 01 021 01 1000 110.
Veronica
Good day! If an individual entrepreneur makes payments and other remuneration to individuals, then he applies tax deduction(applies STS income) only for the amount of insurance premiums paid for employees, or can he add his fixed payments to this deduction?
Anna
Hello! Question! If we had no income in the first two quarters, can we not pay the advance payment? Or do you still need to list something?
Anna, if you did not have income for the indicated periods, then you do not need to pay an advance payment on the simplified tax system.
Alina
Good day! Please tell me, if for the 1st and 2nd quarters incomes were less than expenses (STS income minus expenses), for the 3rd quarter the income was more than expenses, but at the end of 9 months the expenses are still higher, do you need to pay an advance payment for the 3rd quarter?
Anastasia
Hello. they are obliged by law to pay, but in my practice I did not pay. the main thing then before delivery annual reporting pay for th
Helena
Hello. Tell me please, economic activity was not maintained and there was no revenue. They took a loan for business development and all expenses are carried out at the expense of it. Object of taxation "Income minus expenses". In the last days of the 3rd quarter, the proceeds from the sale have appeared, it is minimum about 4000 tons. Compared to costs, this is a drop in the bucket. It will not be long before our profit will reach such a value that we would deduct expenses from it. We take one more loan. How to deal with this situation with income tax. You need to pay it in this situation and how to count? Or are we now considered a loss-making company?
Russian tax portal, Consultant on taxes and duties
Helena, if you apply the object of taxation "Income minus expenses", then you, with a negative financial result no advance payments are required.
The minimum tax is paid if, at the end of the year, the loss is higher. But the year is still going on and we are talking about the calculation of advance payments for the third quarter of 2017.
In the declaration for 2017, you will reflect your data (both on revenue and on expenses) and it will be seen that your amount of advance payments for the third quarter will be equal to zero.
Vyacheslav
Good afternoon. Tell me please, USN company 6% income 369,000
paid salary and taxes on salary .. Does the company have the right to reduce the simplified taxation tax by 50% from the amount of insurance premiums? (Tax only PFR insurance and FFOMS? fss and fss from ns are not taken into account?) Thank you
Helena
Tatyana, it means that if at the end of the year we have a loss, then we pay only a min tax of 1%. All income received for the year must be multiplied by 1%. Are costs not taken into account in this case?
Alla
I am SP STS for income (6%). For 3 sq. income 80 thousand, respectively, Tax 4800 for 3 sq. Payment before 10/25/17 Paid insurance premiums on 15.10.17. I can reduce the Tax for 3 sq. for the amount of insurance premiums? Or am I for reduction of STS b. pay insurance premiums before the end of the 3rd quarter. (01.10.2017)?
Russian Tax Portal, Tax and Levy Consultant
Vyacheslav, let's figure it out together. In order to avoid mistakes, I always advise you to read the Tax Code first, and not blindly trust what is written on the Internet.
Therefore, we open article 346.21, paragraph 3.1, the first subparagraph, which indicates:
"Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance, compulsory social insurance from industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation Russian Federation..."
Russian Tax Portal, Tax and Levy Consultant
Answer for Elena: when the minimum tax is calculated, then we take our income and it is the amount of income that we multiply by 1%. Expenses are not counted.
Russian Tax Portal, Tax and Levy Consultant
Alla, I advise you to do this for the future: pay fixed payment"for myself" on a quarterly basis. For example, you pay for 1 quarter during the first quarter, and not at the end of it, otherwise the amount of paid insurance premiums will go to the next period.
Let's say you pay your contributions in December for the 4th quarter of 2017 and you have the right to reduce your tax both on the contributions paid on October 15 and on the contributions that you pay in December. And if you have the sum of all contributions "several times" higher than the amount of tax, it will be a shame that you will not feel the amount of reduction. Do you understand?
In your case, you can reduce the tax on contributions paid on the 15th, only by calculation for the 4th quarter.
Russian Tax Portal, Tax and Levy Consultant
Alla, I will give the simplest example - an individual entrepreneur, works as a builder and receives quarterly income, for example, 15,000 rubles. Let's admit. The quarterly tax is 6% of 15,000 rubles = 900 rubles. I deliberately took a small amount so that you can clearly understand. This will make it easier for you.
And our individual entrepreneur in our example decided to pay a fixed payment for the whole already in December of the current year. So what? He will only reduce his tax for the 4th quarter., although I might not have to pay tax all year.
If he paid a fixed payment on a quarterly basis, and there it turns out about 7,000 rubles every three months, he would not have any payments other than insurance premiums.
Ksenia
Good day!
I have been operating as an individual entrepreneur since the 2nd quarter of 2017. There was no need to pay an advance payment for the 1st quarter, the 2nd quarter was overdue, for the 3rd quarter (until October 25) I plan to pay on October 20 and on the same day pay insurance premiums for two quarters at once in the amount of 14,000 rubles.
Which tax payment can I reduce 14,000 rubles by the amount of paid insurance premiums? The upcoming 3 quarter or just the next period after it? If the next one will decrease exactly and the amount of insurance premiums paid is 14,000 rubles, or will it be less?
Ksenia
Is another option possible - I pay not for overdue quarters, but immediately the entire amount for half a year, at the same time I pay the amount of insurance premiums for half a year - 14,000 rubles. What tax payment will be reduced by what amount in this case? The same, for half a year minus 14,000 insurance premiums or the next, for 9 months?
Olga
Hello! Today I was at the tax office, clarified the issue with payments of late advance payments, I was surprised - the employee said that it does not exist 4 tax quarter, and I found on the Internet information about the need to pay tax for the first three quarters before the 25th day of the month following the calculated one, but also information about the 4th quarter of advance payments - payment until December 31st.
Russian Tax Portal, Tax and Levy Consultant
Olga, there are reporting periods and a tax period.
The tax period is a year for the STS, this is the period for which the tax return is filed and the tax is calculated.
The reporting period is a kind of inter-periods within the tax period. Based on the results of the reporting periods, we do not submit reports, but simply pay advance tax payments. If the tax period is a year, then the reporting periods are a quarter, half a year and 9 months.
Deadline for making advance payments(there will be three of them a year) - no later than 25 calendar days from the date of the end of the reporting period. Advance payments paid are offset against tax based on the results of the tax (reporting) period (year) (clause 5 of article 346.21 of the Tax Code of the Russian Federation).
Tax payment deadline -
2) Individual entrepreneurs - no later than April 30 of the year following the expired tax period.
That is, now, until October 25, we pay advances for the third quarter of 2017. Then we just work calmly and already in 2018, within the above-mentioned terms, we pay tax.
Simply put, the remaining tax for the fourth quarter is paid by an LLC until March 31, 2018, and an individual entrepreneur - until April 30, 2018.
Russian Tax Portal, Tax and Levy Consultant
Answer for Xenia: if you pay insurance premiums in October, then you have the right to reduce not advance payments for insurance premiums, but the tax itself, when you calculate it at the end of 2017.
Look above my explanations to the reader, there was a similar question and I described in detail with an example.
First Quarter Down Payment can be reduced by contributions that are actually paid (no matter for what period !!!) from January to March inclusive.
Down payment for the second quarter can be reduced by contributions that are actually paid (no matter for what period !!!) from April to May inclusive.
Third Quarter Down Payment can be reduced by contributions that are actually paid (no matter for what period !!!) from July to September inclusive.
And the amount of tax at the end of the year, which is calculated as a whole for the whole year, you reduce by all your advance payments and insurance premiums that were actually paid in the period from October to December.
Ksenia
Thank you very clearly explained.
If insurance premiums will actually reduce the total tax by 100% - can I not pay it? SP without employees.
Total tax - is the reporting in the month of April meant?
Olga
Thanks! Can you please tell me if the tax in the next reporting period, which is paid until April 30, is calculated based on the results of the year before December 2017 or until April 2018?
If before December 2017, will it be possible to apply a deduction on insurance premiums for an advance payment for the 1st quarter of 2018? It seems, in this case, my insurance premium will be significantly higher than the tax for these 3 months until the end of 2017.
Russian Tax Portal, Tax and Levy Consultant
Ksenia, Certainly. You will not pay tax under the simplified tax system, because entrepreneurs without employees have the right to reduce it by the full amount of all paid insurance premiums. And if your contributions paid in the period from October to December are higher than the amount of tax, then you do not need to pay tax.
Russian Tax Portal, Tax and Levy Consultant
Olga, the tax for 2017 is calculated for the year - from January 1, 2017 to December 31, 2017. The fact that the deadline for the submission of the declaration is already set in March - April 2018 does not mean that January, February and March are included in the calculation, it is just that the state gives us time to prepare the report.
When calculating the tax for the 4th quarter of 2017, you will be able to reduce insurance premiums paid in fact in October - December 2017.
The amount of contributions that will be paid in the first quarter of 2018 (no matter for what period), that is, the date "2018" will be on the payment order, then this amount will be used to reduce the advance payment for the first quarter of 2018.
Tamara
Tatyana, can you please tell me, and the insurance that will be paid (from income in excess of 300,000 rubles * 1%) can be taken for deduction on a sleep basis? If so, tell me the order?
Russian Tax Portal, Tax and Levy Consultant
Tamara, I would like to draw your attention to the following letter from the Ministry of Finance. Below is the full text of this letter ...
Question: On the accounting of individual entrepreneurs applying simplified taxation system, insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles.
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
The Tax and Customs Tariff Policy Department has reviewed the letter on the procedure for applying the simplified taxation system and reports.
Russian Tax Portal, Tax and Levy Consultant
In accordance with clause 1 of Article 5 of the Federal Law of July 24, 2009 N 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund obligatory health insurance" (Further - the federal law 212-ФЗ), the payers of insurance premiums are individual entrepreneurs, both making payments and other remuneration to individuals, and not making these payments.
At the same time, insurance premiums from payments and other remunerations made to individuals are paid by individual entrepreneurs at the rates established by Article 12 of Federal Law N 212-FZ.
Individual entrepreneurs who do not make payments and other remuneration to individuals pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Mandatory Medical Insurance Fund in fixed amounts determined in accordance with Parts 1.1 and 1.2 of Article 14 of Federal Law N 212-FZ.
According to Part 3 of Article 5 of Federal Law N 212-FZ, if the payer of insurance premiums belongs simultaneously to several categories of payers of insurance premiums specified in part 1 of this article, he calculates and pays insurance premiums on each basis.
Thus, an individual entrepreneur who makes payments and other remuneration to individuals pays insurance premiums from these payments, and also pays insurance premiums for himself in a fixed amount established by paragraph 1 of Article 14 of Federal Law N 212-FZ.
As indicated in the letter of the Ministry of Labor of Russia dated November 21, 2014 N 17-3 / 10 / B-7842, in accordance with part 1.1 of Article 14 of Federal Law N 212-FZ, the amount of the insurance premium for compulsory pension insurance for the payer of insurance premiums - an individual entrepreneur , if the value of his income for settlement period exceeds 300,000 rubles, is determined at a fixed amount, defined as a work minimum size wages established by federal law at the beginning of the financial year for which insurance contributions are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of article 12 of Federal Law No. 212-FZ (26 percent), increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums in excess of 300,000 rubles for the billing period.
In this case, the amount of insurance contributions cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of article 12 of Federal Law N 212-FZ, increased 12 times.
According to Part 1.2 of Article 14 of Federal Law N 212-FZ, the fixed amount of the insurance premium for compulsory health insurance is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the Federal Compulsory Medical Insurance Fund. insurance established by clause 3 of part 2 of article 12 of Federal Law N 212-FZ (5.1 percent), increased by 12 times.
Thus, the fixed amount is the amount of insurance premiums determined as a constant value according to the formula as the product of the minimum wage by the number of months in a year and the corresponding rates of insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.
Wherein the amount of insurance premiums calculated as 1.0 percent of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed amount of the insurance premium, since it is a variable and depends on the amount of income of the payer of insurance premiums.
Russian Tax Portal, Tax and Levy Consultant
(continuation of the letter)
In accordance with subparagraph 1 of paragraph 3.1 of Article 346.21 Tax Code Of the Russian Federation (hereinafter - the Code) taxpayers applying the simplified taxation system with the object of taxation in the form of income reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation.
In this case, the amount of tax (advance tax payments) cannot be reduced by the amount these costs more than 50 percent.
Thus, individual entrepreneurs who apply the simplified taxation system, who have chosen income that make payments and other remuneration to individuals as an object of taxation, reduce the amount of tax (advance tax payments) on paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Health Insurance Fund. both for employees and for themselves, but not more than 50 percent.
In accordance with paragraph 3.1 of Article 346.21 of the Code, individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Fund. insurance in a fixed amount.
Since the amount of insurance premiums calculated in the amount of 1.0 percent of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed amount of the insurance premium, for the indicated amount of contributions, the amount of tax paid in connection with the application of the simplified taxation system in accordance with the procedure, established by subparagraph 1 of paragraph 3.1 of Article 346.21 of the Code, should not be taken into account.
At the same time, taxpayers applying the simplified taxation system have the right to reduce the amount of calculated tax (advance tax payments) by the amount of insurance premiums paid (within the calculated amounts) in the given tax (reporting) period, including the amount of repayment of arrears in payment of insurance premiums for the past reporting periods, paid in this tax (reporting) period.
Director of the Tax and Customs Tariff Policy Department
I. V. TRUNIN
06.10.2015
Russian Tax Portal, Tax and Levy Consultant
Tamara so as not to make hasty conclusions, I will still look new chapter our in the Tax Code of the Russian Federation, about insurance premiums, which is specifically recognized as a fixed payment, and I will write my opinion here.
The Ministry of Finance refers to the old Federal Law, which we were previously guided by before giving the topic of insurance premiums to the tax service.
Vyacheslav
I am SP USN 6% of income, online store with online checkout, On September 29 there was an acquiring in the amount of 6,600 rubles. Due to the weekend, the money was credited to the current account only on October 2. Do I need to take this income into account when calculating the STS for 9 months?
Russian Tax Portal, Tax and Levy Consultant
Vyacheslav, if cash received in October of this year, then the amount of this proceeds will be included in the 4th quarter.
Maria
Good day! Please tell me about the payment of the advance payment on the simplified tax system for 9 months. In the first quarter there were: incomes exceeding expenses, we paid an advance payment in the amount of 50,100 rubles, for half a year, according to the amount of income and expenses, it was necessary to pay 47,500, because in the first quarter, the advance payment exceeded the amount by 2600, then I did not pay the advance payment. For 9 months, I need to pay the amount of 50,300 rubles, and the difference formed for half a year, 2,600, can I deduct from the amount that needs to be paid?
Russian Tax Portal, Tax and Levy Consultant
Maria, you calculate the amount of the advance payment on a cumulative basis for 9 months. You first find an advance for 9 months in total. Further, you deduct your accrued advances for the first and second quarter from the found amount. And the result already received is compared with the amount that you actually paid.
If you overpaid before, now you have the right to underpay.
Catherine
Hello! Today I paid an advance payment for the 3rd quarter according to Usn (income-expenses). Found that the amount was calculated incorrectly. I needed to pay 3 thousand more.
I need to pay this amount of the advance payment, because Is there still a deadline for tomorrow and the day after tomorrow, so that there are no arrears?
And what should be indicated in the payment order in connection with the surcharge?
Russian Tax Portal, Tax and Levy Consultant
Catherine, you have time, no need to worry. In the payment order, you put in the same way, an advance payment for the simplified tax system (in parentheses, add that "additional payment").
Evgeniya
Good afternoon. I am an individual entrepreneur, taxation form STS Income. My business is seasonal, my main income is Q2-3. In the first quarter I received 17 thousand, in the second 68 thousand, in the third 116 thousand, in the fourth there were receipts of 6 thousand and no more are expected.
Contributions were paid: March 30, 7 thousand and October 4, 21 thousand (payments were sent on September 30, but due to wrong code when they returned, I had to pay again).
I can skip advance tax payments based on the results of the 3rd quarter: there will be no more income in the 4th quarter, if I pay an advance, there will be an overpayment; the second reason - I planned to pay contributions in the 3rd quarter, but they did not pass.
What are the penalties for an unpaid advance payment?
Russian Tax Portal, Tax and Levy Consultant
Answer for Tamara: I want to correct the mistake on the issue of reducing the tax amount under the simplified taxation system for insurance premiums, which were paid in the amount of 1% of the amount of income over 300,000 rubles. There is a position of the Federal Tax Service of Russia, which allows reducing the amount of tax on these contributions.
The letter from the Ministry of Finance of Russia, to which I refer above, has been withdrawn.
Evgeniya
Tatyana, no, she didn't pay. Fund payments covered the tax advance.
Russian Tax Portal, Tax and Levy Consultant
Evgeniya, I understand now. It's dangerous not to pay like that. Now I will explain what the matter is. When you submit your tax return, you will show your income and the fact that insurance premiums in the third quarter were not actually paid.
I'd rather pay, and then set off the overpayment in the future against future payments. They can make a claim for payment of interest.
Russian Tax Portal, Tax and Levy Consultant
It is necessary to pay insurance premiums in the middle of each quarter, so that later there will be no overpayments of this kind. It so happened that you made payments on the very last day of September, but they were made already in the 4th quarter.
Evgeniya
Tatyana, thank you for your consultation. I also decided to pay the dues early, so that later there would be no problems.
It is not a fact that next year I will have tax amounts that are not covered by the payment of the contribution.
Tamara
Thanks for the detailed answer.
Russian Tax Portal, Tax and Levy Consultant
Tamara, yes, once again checked the letters of the Federal Tax Service and the Ministry of Finance, 1% also refers to a decrease. Hastened to give the answer last time.
Anastasia
Hello, what are the consequences if you pay the advance payment not until 25 but 30? and will they find fault if the accountant paid large amount what is required?
Russian Tax Portal, Tax and Levy Consultant
Anastasia, while it's okay. Later, when you submit the declaration according to the simplified tax system, the amount of interest for the delay in the payment itself may be calculated. Watch closely the requirements that will come from the inspection.
Helena
Good day! Please tell me how to do it right. STS income-expenses 15%
1st quarter - profit 21293.13, advance payment paid 3288.47, 2nd quarter profit 20330.05 paid advance payment 3049.51 rubles, 3rd quarter profit 138083.16, taking into account the accruing total to be paid advance payment 20712.47 rubles. The company's activity has a pronounced seasonality and in Q4 there will definitely be a loss. For the 3rd quarter, only 5000 rubles was paid out of 20712.47 rubles, but when calculating the annual report, either a small surcharge will turn out, or a small overpayment (taking into account the previous AP). Is this a violation and will be forced to pay AP 20712r anyway and also a penalty? Or is it still the main calculation for the year as a whole? Thank you in advance!
Hope
Please tell me SP for USN income - expenses 1 and 2 quarters there was a loss 3 - profit but for 9 months the loss did I have to pay an advance payment for half a year I did not pay
faith
Good afternoon Tatyana, I work on a simplified 6%, income. In the 15th year I did not operate until July, it turns out 2 quarters. Then at the beginning of October I paid AP 8335, income for July, August, September -133196.79, I also paid contributions for 10 months to the Pension Fund of the Russian Federation 15509 and FSS 3042.2, then the fees were paid monthly for November and December, and 12/30/15 was paid AP for the 4th quarter 5850, with an income of 103025.3. After the submission of the declaration and office check withheld 8080, allegedly I did not pay extra to the budget. I think this is possible due to an incorrectly submitted declaration. Do I have in this case overpayment? Can I file an updated 15th year tax return now?
Maria
Good day!
1.) Can you please tell me what kind of reporting should an individual entrepreneur (simplified, without employees) submit in December? I heard about some kind of annual report and the next one in April is a declaration. I can't figure out what kind of report is needed this month.
When can I deduct the compulsory medical insurance contributions from the tax? (I plan to add them by March 2018)
Thank you for your time and attention.
Regards, Maria
Igor
Good afternoon.
At the beginning of the year, an individual entrepreneur was opened, but there were no movements, only in October 2017.
Tax: Income minus expenses. I bought it for 45000r. sold for 75000r. = 30000r.
The fixed payment has not been paid yet.
How can I pay tax from 30,000 rubles. and where?
Russian Tax Portal, Tax and Levy Consultant
Igor, your tax (a single tax on the simplified tax system, as I understand it) must be paid at the beginning of 2018. Wait for the current year to end. I recommend that you pay a fixed payment, which must be paid in time for this year. If you pay it this year, then you can reduce your tax on premium paid "for yourself."
You can generate a payment receipt for payment at the bank for tax on the website of the Federal Tax Service of Russia, where there is a convenient service for generating receipts. In this case, the program itself will give you the correct payment details you need.
The deadline for paying tax under the simplified tax system for 2017 and the deadline for submitting the declaration (which you will be required to do) is until April 30, 2018.
Russian Tax Portal, Tax and Levy Consultant
Maria if you are an entrepreneur on the STS (Income) and you do not have employees, then you file a declaration on the STS at the end of the current year. The deadline for submitting the document is no later than April 30, 2018.
Annual accounting statements you don’t serve.
Insurance premiums that you paid for yourself and will pay in 2017, you can take into account the tax. You can reduce your tax by the amount actually paid. Please note that if you do not pay your medical contributions in 2017, then you will not be able to reduce the tax for 2017 for this amount of contributions. Only after a year, when calculating the tax for 2018, you will be entitled to take into account your contributions that you pay in 2018.
Russian Tax Portal, Tax and Levy Consultant
faith, you have the right to submit an updated tax return for 2015. If you have an overpayment, then you have time to return the overpaid tax. Write to us or send your declaration to the editorial office, we will check.
Maria
Thank you very much for your answer, Tatiana!
Let me clarify simply mathematically with an example: I made advance payments in full quarterly, and paid insurance premiums (the entire amount at once in full) only in December. For example, the balance of tax payable for the period October-April is 25 thousand - can I deduct the insurance payments made from them and not pay anything at all?
Larissa
Good day! Please tell me the order of actions: USN dox-exp 2017 in full. from 1-3 quarters, the income was good and the amount to be paid was about 500 thousand rubles. loss in the 4th quarter and loss by year. The advance was paid at the rate of 1% of income, taking into account the seasonality. Submitted an application for liquidation in 01.2018. We passed the declaration, immediately received a demand for payment of 500.0 thousand rubles. + penalties, despite the loss. The calculation will take place on 03/31/2018. On account 0, What do you recommend? Thank you in advance
Russian Tax Portal, Tax and Levy Consultant
Larissa, I ask you to clarify, you paid advance payments why 1% of the proceeds? You have the same Income minus expenses. Advances were to be paid in deadlines... If there is a loss for a year, then the amounts of advances paid will be overpaid.
Send us your declaration so that we can assess the situation.
Olga
Tatiana, hello! Explain, please, the following situation: the individual entrepreneur worked in 2016. on a standard system without HP, since 2017 switched to the simplified taxation system "income" without HP. Fixed insurance premiums for 2016 paid late in 2017 Is it possible to offset these contributions when calculating the declaration for 2017?
Olga
Good afternoon, Tatiana!
Please help me figure it out :! We have an individual entrepreneur, a simplified tax system with an object of "income", there are no employees, they pay fixed payments for GPT and compulsory medical insurance. We also make an additional payment to the Pension Fund with an income of more than 300,000 in the amount of 1%.
The situation is as follows: in April = 2 quarter of 2017, they made an additional payment to the Pension Fund from income of more than 300,000 for 2016 - 2,137 rubles. When they paid an advance payment for the 2nd quarter of 2017 according to the simplified tax system, they forgot to reduce it by the amount of this additional payment. So what's now? According to the current declaration, it turns out that we do not have an overpayment under the simplified taxation system, there in section 1.1 in line 40 there is simply an amount less than we actually paid, because it is calculated according to the formula in section 2.1.1 the amount of tax calculated minus the amount of insurance premiums But in reality we are paid this amount more! Probably it is necessary to write an application for offsetting the overpaid tax under the simplified tax system, referring to the payment order in advance in the 2nd quarter? What article of the Tax Code should be referred to in the application? 78 or some other? And will they approve, because this overpayment is not visible in the declaration ...
Amount of fear contributions
Half year 2137
Nal period 27990
Section 1.1
Amount of av payment to be paid before 04/25 27996
Amount of av payment to be paid until 25/07 55807
Amount of av payment to be reduced to 25/07 0
Amount of av payment to be paid up to 25/10 53182
Amount of av payment to decrease to 2510 0
Amount of av payment to supplement for tax period 24944
Amount of av payment to reduction for tax period 0
Olga
Yes, Tatyana, the real amounts paid on advance payments of the simplified tax system:
until 04/25/17 27996
until 25/07 57943
up to 25/10 51045
for tax period 24944
Olga
Yes, the amount of payment in the Pension Fund is respectively 2137 + 27990
Anna
Tell. STS, income minus expenses. for the 3rd quarter, the advance payment was 16 thousand rubles. paid half - 8 thousand, because in the 4th quarter they knew that there would be big expenses. as a result, for the year the tax to be paid turned out to be 11 thousand. 3 thousand were paid in addition, but the tax authorities now require additional payments for the 3rd quarter and then return or offset against future periods. and since 18, no activity has been conducted and there will be voluntary liquidation.
