A simplified taxation system implies a special procedure for paying tax - advance and annual payments. Time payment of Usn. For 2018 for legal entities And for the IP, the Tax Code of the Russian Federation was established, and for his violation in the IFTS, fines and penalties are charged.
Organizations and IP, applying a simplified tax system in their activities, list the tax on the results of the 1st quarter, half of the year, 9 months and year. When you pay tax for the year next.
Payment period of USN for 2018 for IP
Everything individual entrepreneursApplying a simplified system is calculated and paying the tax in advance for each quarter and at the end of the year.
Tax Code establishes for advance payments to simplified total time - no later than the 25th, the month following the reporting period (paragraph 5 of Art. 346.21 of the Tax Code of the Russian Federation).
Periods of payment of advances on USN for organizations and IP are united, however, the tax on the year of the year, legal entities and entrepreneurs are listed in different ways.
When paying advance payments on simplified
The NP tax is listed at the place of registration.
CBC for paying tax approved by the Order of the Ministry of Finance of Russia of 20.06.16 No. 90N.
Payment period of USN for 2018 for legal entities
Legal entities, as well as IP, pay tax tax during the year (advances) and at the end of the year. The terms of payment of advances are the same as for the IP, but for the annual tax, the legal entities are given another period - a month earlier.
The deadline for paying the annual tax on USN for legal entities - no later than March 31 of the year following the expired.
Payment period of USN for 2018 for legal entities - April 1, 2019(transfer from the weekend on March 31).
Tax on USN for legal entities (advance payments)
If the payment timing of USN for 2018 is violated
The IFNS will accrue penalties and fines if you miss or delay the payment on the simplified bidding system, that is, to violate the payment period of the tax.
Fines and penalties for untimely payment of USN
The penalty considers the inspection program, but be sure to check if there are no errors in calculating. If the tax per year (including the minimum) is less than advances, the inspectors have the right to charge the penalty only to the part of the advances (a letter of the Federal Tax Service of Russia dated 05.02.16 No. ZN-4-1 / [Email Protected]). The sum of advances inspectors will learn from the annual declaration. Therefore, accrued penalties only after reporting.
If the tax is paid, for example, on March 31, from this date the inspectors are not entitled to accrue penalties, as there are no no longer. To reduce the penalty, it is necessary to submit a statement in the inspection in free form and indicate in it to the letter of FTS. Or write a complaint to the UFNS.
It is possible to reduce penalties over past periods. The UNP editor will tell the procedure.
Penalties are charged if the failure or complete non-payment of tax will be detected as a result of the inspection. The size of the fine depends on the presence or absence of intent in this violation.
Payment period of USN for the 4th quarter - is it or not? In this article, you will find comprehensive information about how the rules are paid to the USN-tax today, from which the payment of payments to the budget depend on which date of the payment calendar should be paid attention to. And most importantly, after reading the article you will understand why the advance payment is not necessary for the 4th quarter.
Why the USN-tax for the 4th quarter of 2018 do not need to pay?
The rules for payment of a single tax for simplifiers regulates Art. 346.21 of the Tax Code:
- Those who work on the "revenue" UPN calculate advance payments based on the income received. Advances in the year Total 3: For the 1st quarter, half of the year and 9 months. However, the concepts of "payment of USN for the 4th quarter" is not provided.
- Simplifiers who preferred the basis "Revenues - expenses" are calculated, respectively, from income adjusted for expenses. They, like "Front Easterns", make 3 advance payments. As you can see, the payment of USN for the 4th quarter again nothing says.
- Upon completion of the tax period, which is a year, simplifiers calculate the final amount of a single tax.
Thus, about the advance payment of the USN-payment for the 4th quarter in the Tax Code of the Russian Federation, there is no speech, but the tax for the year must be paid.
Deadlines for payment of advance payments and the total amount of the Unified Tax
The limit date of application of advances to the budget is 25th of the month, which goes for the completed reporting period (paragraph 2 of paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation). Given that such periods are completed in March, June and September, the limit dates of advance payments will generally be April 25, July 25 and October 25. The term of payment of USN for the 4th quarter, as we have already found out, is not provided.
If the extreme date falls on the day off or holiday, the deadline is transferred for the nearest working day. However, none in 2018, nor in 2019 there are no such transparents.
The final amount of a single tax must be made to the budget to the same dates as provided for for the USN-declaration (para. 1 of paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation). At the same time, the date of delivery of the declaration depends on several circumstances (Art. 346.23):
- For Yurlitz, the extreme day of the commissioning of the USN report - March 31 of the year, which is coming for the completed.
- For IP - April 30, followed by year.
- Those who have lost the right to USN will have to report not later than the 25th day of the month, which is in a quarter, which is lost the opportunity to work on simplified.
- For those who stopped the SNN operating, a special date is established for the final report - the 25th day of the month, which is obtained in which the official notice of the termination of the credentials is obtained.
Given the foregoing, as well as the rules for the transfer of deadlines, the extreme date of the annual settlement for Jurlitz will be April 1, 2019, and for the simplist-IP - April 30, 2019 (here without transfer).
IMPORTANT! In case of reorganization tax payments and sending reports do not change: the successors are required to pay all tax debts Before the budget for the reorganized person (PP. 1, 2, Art. 50 of the Tax Code).
CBK for paying tax on the USN.
RESULTS
The concepts of "payment of tax on the tax on the 4th quarter" in the Tax Code does not exist. The law allocates 3 reporting periods (1 quarter, half of the year and 9 months) and 1 tax (year). Consequently, it is correct to speak not about the timing of payment of USN for the 4th quarter, but about annual payment. In 2019, he will correspond to the following dates: April 1 (for Jurlitz) and April 30 (for IP). In addition, there are special terms - for simplists who have lost themselves to the USN, and those who have completed during the year USN activities.
During the reporting year, the organization and IP applying a simplified taxation system pay advance payments for the tax on the tax (p. 3.4 of Article 346.21 of the Tax Code of the Russian Federation). Pay advances should be needed no later than the 25th day of the month following the past reporting period (first quarter, half of the year, 9 months (paragraph 2 of article 346.19, paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation)).
The surcharge is made in terms of the deadlines set to submit a declaration according to USN (clause 7 of article 346.21, paragraph 1 of Art. 346.23 of the Tax Code of the Russian Federation):
- no later than March 31 years, following the reporting, - for organizations;
- not later than April 30, the next year for the reporting is for IP.
If organizations / IP on the "revenue-consumable" USN need to pay minimum tax, it must be transferred on time to pay tax calculated in the usual basis.
Payment period of USN-2019: Advance payments
Advances for 2019 the year of organization and IP on the USN should be paid on the following dates:
Payment period of USN for 2019 by organizations
To pay the tax on the results of 2019, the organization for IP on the USN should not later than 03/31/2020.
Payment period of USN for 2019: IP
Entrepreneurs using USN must be transferred to the tax for 2019 no later than 30.04.2020.
Tax payment period in the loss of rights to the USN
If the payer has lost the right to apply a simplified taxation system, it should pay the tax no later than the 25th day of the month following the quarter in which there was a "slats" from the USN (paragraph 7 of Art. 346.21, paragraph 3 of Art. 346.23 of the Tax Code of the Russian Federation) .
Duration of payment of tax under the termination of USN-activities
In the case when the organization / IP ceases to operate in respect of which USN was used, the tax is paid no later than the 25th day of the month following the month when the payer has been submitted notice of "folding" of the UP-Activity (clause 7 of Art. 346.21,
Please tell me! I want to open my store, selling toys, I am going to sell in the shopping center through a shopping island. I will work without employees. After reading the articles, concluded that since in advance to completely predict the income is difficult (I open my first store), I decided to choose uSN system, and buy KKM, but I can not decide with 6% or 15%. Since at first there will be more expenses, it is not profitable to use ENVD, right?
And the second question, if using USN 6%, how to pay taxes and donate reporting?
Example (income per year 200000 rubles.)
Total: 22 261.38 (this tax pays once a year, right?)
1. FTS - 200000 * 6% \u003d 12000 (this tax pays once a year, right?)
Now you need a tax on a simplified system decreases to a fixed installment: 12000-22261.38 \u003d -10261.38 (and here it is not clear to me!) And how much do I need to pay in the tax year? Only 22261 rubles.? And that's it?
And if you choose ENVD then:
1. PFR - 5965 * 26% * 12 \u003d 8 610,80
2. FOMS - 5965 * 5.1% * 12 \u003d 3 650,58
Total: 22 261.38 (once a year?)
1. FNS (quarterly)
9000 * 1,798 * 15% * 3 months \u003d 7282 (this is a quarter), a year 29128.
If you use a decrease in fix. Contribution, then: 29128-22261 \u003d 6866.22 (and here in ENVD, how much should you pay per year?)
A little wrong wrote above, like this:
USN 6%
Example (income per quarter 55000 rub.)
1. PFR - 5965 * 26% * 3 \u003d 4 652.7
Total: 5 565.34 per quarter.
1. FTS - 55000 * 6% \u003d 3 300 per quarter.
Now you need a tax on a simplified system decreases to a fixed installment: 3300 - 5565.34 \u003d -2 265.34 (and here it is not clear to me!) And how much do I need to pay the tax? Only 5565.34 rubles.? and that's it?
ENVD
1. PFR - 5965 * 26% * 3 \u003d 4 652.7
2. FOMS - 5965 * 5.1% * 3 \u003d 912.64
Total: 5 565.34 per quarter.
1. FNS (quarterly)
9000 * 1,798 * 15% * 3 months \u003d 7282 (this is a quarter).
If you use a decrease in fix. Contribution, then: 7282-5565,34 \u003d 1716.66 rub. And taxes are as follows: FTS-1716,66, FIU and FOMS - 5565.34, right?
Andrei, with an example of an income per quarter of 55,000 rubles, if you pay contributions to the funds in the amount of 5565.34 in the same quarter, then you do not pay us. By calculating UEND. If the UNVD per quarter is 7282, then should pay 1716.66 rubles. You fully considered everything.
Andrei, if you have big expenses, it is better to use Usn revenues Minus costs 15%. The timing of payment of contributions and taxes at USN at 6% or 15% coincide. The amount of 22261.38 rubles is not tax, but the amount fixed contributions PP for yourself in the FFR and FFOMS. This amount changes annually and depends on the minimum wagesestablished by the Government of the Russian Federation. In 2016, it will be higher than in 2015, as long as it is not yet known. You can pay this amount once a year, but then when working on USN, you will not be able to reduce the advance quarterly payment of Usn.. Therefore, it is better to pay quarterly. Just if your annual income exceeds 300 thousand rubles, until April 1, following the reporting year, you must transfer 1% of the amount exceeding 300 thousand rubles in the FIU. Those. Your income per year amounted to 350,000 rubles. 50000x1% \u003d 500 rubles - the amount necessary to pay to the FIU until April 1, in addition to fixed contributions.
Do not confine contributions and taxes.
For simplified taxation, there are several options for providing reporting and paying all the required enumerations. The amount of tax is calculated individually, but advances and their contributions have certain rules, as well as timing.
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Features
For Usn reporting It is not provided for the quarter or half a year, but for the annual segment. All declarations tax should receive no later than the deadline.
Usn has many features that need to take into account when moving to this taxation system:
- there is a territorial set of nuances, including each region has its own bid at the legislative level;
- benefits are largely dependent on the laws of the subject, as well as from different species activities;
- there is a limit on the size of an organization or enterprise;
- benefits are calculated on a specific system;
- various insurance premiums can be extinguished taxes, but for this will have to provide reports on all payments;
- the rates are determined by the regions, with no additional coefficients, which makes it possible to take into account the income or "income-consumption" when calculating the amount of payment.
The quarterly payments of the advance type use those organizations and enterprises that are easier to divide the amount of tax into several parts, as well as to reduce payment through contributions for the period in the form of insurance transfers for themselves and their employees.
Restrictions in using Usn Specified in the legislation of the federal level. The number of employees should not exceed 100 people, and income for reporting period does not exceed 1500,000 rubles. The organization cannot have branches, as well as equity investments from other enterprises in the amount of more than 25% of the total cost.
Payment period for the 3rd quarter of 2019
The timing of taxes and transfer of advance payments depend on the payment division that can be issued to quarterly or pay the whole amount at the end of the reporting period together with the submission of the Declaration and all defining documents.
The payment period of USN for the 3rd quarter of 2019 does not depend on the type of USN or type of organization. Advance payment Must be received from the taxpayer until October 25, 2018 inclusive.
For the first quarter - 25.04.2018, and for the first half of July 25, 2018.
Earlier, the organization and IP had their payment terms, but now quarterly payments in terms of the same for all categories.
It is necessary to remember that on the last day taxes should already be paid in advance form. If there is a proceeding, it will be necessary to complete the penalty. At large and frequent non-payment in deadlines An entrepreneur can get a fine or administrative penalty.
An important point is the inclusion of such a person in general base tax authoritieswhy not possible later tax breaks of different types and transition to more comfortable system taxation.
For IP
For the IP, the payment period of USN for the 3rd quarter is the same as for the remaining organizations and types of enterprises. 25.10.2018 The advance payment must already be paid and entered into documents.
In delay, if the territorial legislation allows, the entrepreneur may be limited in obtaining tax Vacation and a number of other delights for business.
Ltd
For the third quarter of the reporting period makes an advance part of 25.10.2018.
It is worth remembering that losses from the tax amount can only be deducted at the end of the entire reporting period, and they do not act on the consuming payments.
This applies to the minus tax, which was overpayed for the past taxable period. Such amounts are not included in the advance part.
Peni.
For any expired advance payment will be accrued to penalties. The size of the penalty is equal to the amount of the days of delay multiplied by the 1/300 rate of the Central Bank, which operated at the specified period.
The penalties will be accrued until the entire amount is repaid, even if there is practically no debt, and it reaches just a few rubles. This moment makes accurately calculate the payment time and its size.
The penalty is quenched by a separate blank with its CBC for USN. Such a CBC is different from the taxes of different types and the advance part.
Example:
The payment period of USN for the 3rd quarter (until October 25) was missed and payment was made only on November 7. Advance payment is equal to 12.5 thousand rubles. The size of the key rate of the Central Bank is 9%.
The proceedings are 13 days. Calculation of the amount of the penalty \u003d 12,500 x 13 x 1/300 x 9.0%. Result \u003d 48.75 rubles.
This amount must be paid separate payment.
It is necessary to remember that the penalty must be paid to everything, and accordingly. In the opposite case, free-level penalties can be applied.
How to fill out the payment and its sample
Advance payment order Filled according to the standard plan. To pay attention to the CBK, as well as on making your data, since one error will lead to the fact that the payment will not pass and will have to re-enter the required amount.
Sample payment:
Before completing the payment, the current CBC referred to, and all data on the organization is required. After that, all graphs are filled. Special attention It is required to pay to the correct filling, since each column corresponds to its data.
For incorrect filling Payment may not pass. A couple of days after payment, it is necessary to check it out or not. This will eliminate the problems in the future.
It is also worth considering that when we have different systems calculation. For each of them there are features that will need to know when drawing up reporting and identifying the amount of taxes.
Advance plates
Advance payments are denoted by VA (advance payment). When paying for the third quarter, the denotation of the period (kV) is set, while the declaration is not included in the payment orders, as it is submitted at the end of the reporting period.
The standard payment is to pay for income, that is, there is a standard filling of the form and the amount has been calculated in advance. With the "income minus costs" system, it will be necessary to make evidence that the person chose such a calculation method.
Advance payments are made in accordance with quarterly delimitation and without overdue. Such an order allows you to distribute the tax for the entire reporting period, and at the end of the year, after full reporting and filing a declaration, pay the balance of the amount.
Revenues
For income calculation goes from the value tax base. That is, all calculations are determined by the amount of profitability and tax ratewhich is different options USN varies, and also depends on regional legislation.
Revenues minus expenses
With such a system of calculating the tax amount, contributions for themselves and employees in the form of insurance payments are deducted, that is, the final amount is already going to pay, which remained after the deduction of all expenses.
With this option it is necessary to remember that all types of expenses that can be used are spelled out in the legislation.
For the third quarter, the advance payment with USN is made no later than set limit On 25.10.2018. In case of delay, you can get a fine, as well as penalties that will be required separately.
Advance payments are calculated in advance and already in the final amount are entered into payment orders.
