It is not for nothing that the simplified tax system is called “simplified”, because thanks to it, individual entrepreneurs do not need to bother with reporting every quarter. It is handed over simultaneously with the payment of tax - once a year. All the rest of the time is enough bring in advance contributions . Let us consider in more detail such an issue as the timing of the payment of advance payments under the simplified tax system in 2019 for individual entrepreneurs.
USN tax - how to pay
Under article 346.19 of the NKRF, the simplified tax system distinguishes between a tax period and a reporting period.
The tax year is the calendar year. Upon its completion, all taxpayers must pay the final amount of tax and submit a declaration of income and expenses of the enterprise to the tax inspectorate.
There are three reporting periods - these are the first 3 quarters:
- 3 months;
- 6 months;
- 9 months.
For each quarter, a taxpayer who has switched to a simplified system must pay advance payments. The amounts of these contributions are calculated by the individual entrepreneur, based on the book of income / expenses. You don't need to validate them.
Reporting is provided once at the end of the tax period, then the controllers tax office and check for compliance the amounts actually contributed by the taxpayer and those already calculated in the tax.
If there is no difference between them, the IP can be considered fully settled before the Federal Tax Service. If the amounts do not match, you will have to pay the identified debt.
Deadline for payment of the simplified tax system for individual entrepreneurs in 2019
The deadlines for paying advance payments under the simplified tax system in 2019 for individual entrepreneurs, as well as for legal entities. persons oriented towards 25th of the month following each quarter. The final payment is not subject to advance payment.
According to the tax code, it is necessary to make advance payments under the "simplification" before the following dates:
- 25th of April;
- July 25;
- the 25th of October.
But not everything is always so simple, because the 25th can coincide with a day off. In this case, the deadline for paying the advance payment is shifted to the next business day.
For example, if July 25 coincides with Sunday, then it will be possible to transfer the contribution for the second quarter until July 26 inclusive.
Individual entrepreneurs pay the final tax before April 30 of the year following the one taxed under the simplified tax system. BUT legal entities a little earlier - until March 31. Dates that coincide with holidays are carried over in the same way as advance payments.
In 2019, for taxpayers engaged in individual entrepreneurship, the following deadlines for paying taxes and advance payments under the simplified tax system are established:
The final calculation for 2019 must be made before April 30, 2020. Annual reports must be submitted before the same day.
Requisites for paying tax on the simplified tax system
All advance payments and the final settlement must be transferred to the details of the tax authority that issued the ORGIP certificate to the businessman. That is, where the IP is registered. The location of the facility in which the activity is planned or carried out does not matter.
Individual entrepreneurs must pay the tax authorities at the place of registration. Not like legal entities that make an advance through institutions located where the organization is located.
BCC for transferring payments under the simplified tax system
When switching to a “simplified” IP, it is proposed to choose one of two objects for which the tax will be calculated and paid, ꟷ “income” or “income minus expenses”. For each, a different fixed rate is set - 6% and 15%, respectively.
The deadlines for paying tax under the simplified tax system for 2019 for individual entrepreneurs, as well as for legal entities. persons do not depend on the type of the selected object. And here is the BCF when making Money should be different.
Deadline for applying for USN
Timing payment of simplified tax system in 2019, for IPs, they are not the only ones to follow. The transition to "simplification" can be carried out only with the onset of a new reporting year. At the same time, you need to plan the transition from one object to another.
Therefore, it is necessary to submit an application to the inspection before December 31, and already in the new year it will be possible to pay tax under the “simplification”. You can't switch to it in the middle of the year.
If December 31 is a holiday, the deadline for filing an application is postponed to general rules. For example, in 2018, New Year's Day coincided with Saturday, after which there were also holidays, so you could apply until January 9, 2019.
In 2020, the deadline will also move, as December 31 coincided with Sunday. You can also apply for approval of the application until January 9th. Although it is better not to delay and submit it before the New Year holidays.
Advance payments are overdue: consequences and what to do
An important point that all individual entrepreneurs should be familiar with is the sanctions applied to debtors under the simplified tax system. If you delay the payment of the advance, you will have to pay a penalty.
It is accrued after the controllers of the tax inspectorate get acquainted with the reports provided to them for the past year, recheck and compare the calculated amounts with those actually paid. If they do not overlap each other, a penalty will be charged in full, depending on the number of days overdue.
The businessman will be informed about the amount that must be paid to pay off the delay only after submitting the annual declaration and recalculating all sums of money. The penalty is one three hundredth of the refinancing rate of the Bank of Moscow.
If the fact of non-payment or underpayment is revealed by the IP on its own, it is better to hurry up with the repayment of the resulting debt, since the fewer days elapse after the deadline date by which the advance payment should have been paid, the less you will have to pay.
But the final annual payment is better to pay on time. For more significant violations, more serious fines are provided. This rule applies not only to the "simplification", but also to any other system of taxation.
The simplified taxation system simplified the activities of individual entrepreneurs to the maximum. However, in order not to overpay, you should make all payments on time, or pay off debts immediately after discovery.
STS is a special taxation regime, which is reported once a year. The tax calculated and transferred by the “simplifiers” is called a single tax, its payment deadlines are no later than March 31 for LLC and April 30 for individual entrepreneurs. tax legislation a requirement to pay quarterly advance payments has also been established. After each quarter, an advance tax should be calculated and paid, unless, of course, income has been received during this time.
Terms of payment of advance payments under the simplified tax system
Recall that tax period with the simplified tax system, a year is considered, therefore, the calculation with the budget is carried out precisely at the end of it. But in order to balance the income throughout the year, the “simplifiers” must pay tax in installments, based on the results of the reporting periods.
Upon receipt of income for the reporting period, transfer advance payment according to the USN, it is necessary within 25 days after its completion. Those. for the 1st quarter, the advance payment must be made by April 25, for the six months - by July 25, for 9 months - by October 25 inclusive. After a year, the tax is calculated, reduced by the amount of the transferred advances. This is the algorithm for mandatory settlements with the IFTS.
The IFTS controls the timing of the transfer of advance payments under the simplified tax system. Their violation entails the accrual of penalties for each day of non-payment:
- for legal entities in the amount of 1/300 of the refinancing rate for the first 30 days of delay and 1/150 for the next,
- for individual entrepreneurs for the entire overdue period, penalties are charged in the amount of 1/300 of the re-rate.
Reducing the amount of tax due to deductions
Deductions paid by organizations and individual entrepreneurs for hired personnel reduce the calculated amounts of the single tax, but the conditions for reducing the amount of tax depend on the selected simplified tax system:
- on the USN "Income" it is possible to reduce the amount of the calculated tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation);
- on the simplified tax system “Income minus expenses”, deductions are taken into account in the cost structure (Article 346.16 of the Tax Code of the Russian Federation).
For legal entities and individual entrepreneurs on the simplified tax system "6% of income" with employees, the tax can be reduced by half due to paid insurance premiums, sick leave from the employer's funds and payments under voluntary agreements personal insurance, and individual entrepreneurs working "in one person" have the right to reduce the tax on the entire amount of insurance premiums "for themselves". If such a businessman expanded production and hired employees, then he would be able to reduce the tax by the full amount of deductions only for the tax period when he worked without staff.
The STS regimes of 6% and 15% differ markedly in terms of the calculation of the tax base, the applied rates, and the actual calculation algorithm. Consider how to calculate advance payments and single tax for each of these systems.
Advance payments of the USN "Income" in 2018
The basis for calculating the tax is the sum of all income - operating and non-operating.
Example 1
The annual income of an individual entrepreneur without employees in 2018 amounted to 915,000 rubles. Individual entrepreneurs paid contributions of 38,535 rubles for themselves, consisting of:
- installed fixed amount RUB 32,385
- 6150 rubles. from income exceeding 300,000 rubles. (915,000 - 300,000) x 1%). The individual entrepreneur can pay this amount both in 2018 and before 07/01/2019. Let's say that the businessman paid them in 2018. I made quarterly contributions:
- in 1 sq. - 8500 rubles;
- in 2 sq. - 8500 rubles;
- in 3 sq. - 10,500 rubles;
- in 4 sq. - 11,035 rubles.
Period
Income in rubles
Insurance premiums in rubles
Calculation of tax payable in rubles.
243,000 x 6% = 14,580
14 580 - 8500 = 6080 (payment due 04/25/2018)
total for 1 sq.
For half a year:
466,000 x 6% = 27,960
27 960 - 17 000 - 6080 = 4880 (payment due 07/25/2018)
total for half a year
699,000 x 6% = 41,940
41 940 - 27 500 - 6080 - 4880 = 3480 (payment due 10/25/2018)
September
total for 9 months
For the year: 915,000 x 6% = 54,900
54 900 - 38 535 - 6080 - 4880 - 3480 = 1925 (payment due 04/30/2019)
total for the year
The table shows the full tax calculation for the year. As a result, taking into account the contributions paid, the amount of tax for the year amounted to 16,365 rubles. (6080 + 4880+ 3480 + 1925) instead of 54,900 rubles.
A similar calculation is relevant for individual entrepreneurs without staff. With a staff of employees, a businessman can only reduce the tax by half its size. This rule also applies to enterprises on the simplified tax system "6% of income".
Calculation of advance payments under the simplified tax system "Income minus expenses"
With this special regime, contributions can only be taken into account in the cost structure. Consider how to correctly calculate advances and taxes in this case.
Example 2
We will take as a basis the initial data of the previous example, supplementing them with costs, in which fixed insurance premiums are already taken into account. Let's say that an individual entrepreneur without employees works on the "15% of the difference between income and expenses" mode.
Period
Income
Expenses
Calculation of tax in rubles.
(243,000 - 100,000) x 15% = 21,450
total for 1 sq.
For half a year:
(466,000 - 191,000) x 15% = 41,250
41 250 – 21 450 = 19 800
total for half a year
(699,000 - 287,000) x 15% = 61,800
61 800 – 21 450 – 19 800 = 20 550
September
total for 9 months
(915,000 - 388,000) x 15% = 79,050 rubles.
79 050 – 21 450 – 19 800 – 20 550 = 17 250
total for the year
Thus, the amount of tax for the year amounted to 79,050 rubles. (21,450 + 19,800 + 20,550 + 17,250).
All calculated amounts of IP payments should be listed in deadlines: until the 25th day of the next month for advances for the reporting period and until April 30 of the year following the reporting year - the final amount of tax.
Entrepreneurs and companies using, during the reporting period, must make advance payments, and at the end of it pay the remaining amount of tax.
Calculation of all types of contributions and payments is carried out in whole rubles without kopecks.
What is this taxation system?
The USN is a system of taxation with simplified accounting and tax accounting. When working with this regime, companies may not pay property tax, VAT and income contributions. Only insurance premiums with a single tax are paid.
Organizations and individual entrepreneurs can switch to the simplified tax system at the beginning of the tax period after sending a notification to the tax structure.
To pay a single tax, the payer chooses the object of taxation. These include:
- Company income. Income is used to calculate the payment, the rate is 6%.
- Income minus expenses. The rate is 15%. Payment is made once a year, advance payments are calculated on an accrual basis for the first quarter, 6 and 9 months. If the calculations are correct, by the end of the year the amount of the contribution will correspond to the amounts paid.
Is it necessary to pay advances?
Subsequence tax accruals and payments under the simplified tax system is established by the article of the tax code No. 346.21. Individual entrepreneurs must pay advance payments and tax at the place of residence, and companies - at the place of residence.
In Art. 122 of the Tax Code provides for liability for incomplete payment or non-payment of tax. It should be paid after the end of the tax period (year). After the end of the reporting periods (quarters), advance payments are made, and the control authorities cannot impose fines for defective payments or their absence.
Only a penalty can be imposed on the company, the amount of which is 1/300 of the Central Bank refinancing rate for the period of delay. This amount is calculated daily.
Due to violation of the terms of payments on advance payments executive, entrepreneur or company is not held liable and is not subject to fines.
If the payer does not comply with the deadlines for submitting the declaration on the simplified tax system to the tax authorities, then a fine of 5% of the unpaid amounts is imposed on him monthly. However, the amount of the fine should not be less than 1000 rubles and not more than 30% of the contribution amount.
You can learn more about such payments from the following video:
Payment term
Entrepreneurs and companies must pay advance fees no later than the 25th day of the month that begins after the reporting period, which is recognized as a quarter. The tax is calculated incrementally from the beginning of the year.
For full tax payments, three advance payments must be made per year. At the end of the year, the tax is paid with the deduction of payments made earlier.
Most companies and entrepreneurs do not take on independent calculations contributions. For this, there are specialized online services and programs.
Tax calculation
Calculation according to the simplified tax system 6%
To calculate the advance payment tax object necessary multiply the amount of income for a specific period by 6%. An entrepreneur who does not have specialists and works in one person can reduce the payment by the amount of fixed payments that he paid for himself. A reduction of no more than half of the amount for 6 months, 25% of the annual volume of insurance premiums or three-quarters for 9 months is allowed.
Entrepreneurs themselves choose the time of payment of insurance premiums, but are obliged to repay the entire amount within a calendar year. Usually with a quarterly payment (¼ of the amount) there are no difficulties with the calculations, which are counted in ascending order. But when paying the entire amount with the onset of the year, a ¼ part is added to the deduction in this quarter. And the remaining ¾ of the amount is transferred to other reporting periods.
Companies and entrepreneurs with employees can reduce the tax by up to 50% on the amount of paid insurance premiums for specialists and fixed payments for themselves.
If an entrepreneur worked alone (he could reduce the advance payment by 100%), and then hired a specialist, then from the beginning to the end of the year he can cut the advance payment by half. That is, if before hiring a specialist, payments were reduced by 100%, then they will need to be paid in addition and interest on unpaid contributions must be paid. The declaration also indicates the recalculated funds with hiring.
According to paragraph 3 of Art. 346.1 of the Tax Code, the advance payment can be reduced due to mandatory insurance premiums, temporary disability payments, social insurance against accidents at work, health insurance, occupational diseases and maternity social insurance.
The terms of fixed payments can be as follows:
- for the 1st quarter - from January 1 to March 31;
- for 6 months — from April 1 to June 31;
- for 9 months — from July 1 to September 30;
- for 12 months from October 1st to December 31st.
That is, the advance payment is calculated according to the following formula: the tax base (growing profit) is multiplied by 6%, insurance and past advance payments are subtracted.
Calculation according to the simplified tax system 15%
Here it is necessary to subtract the amount of expenses incurred at the same time from all the profits received. You can reduce the results obtained if last year the costs were more income, and paid minimum tax one%. In this case, the loss with minimum tax can be reflected as an expense in the calculated year.
In case of long-term fixation of losses for several years, they are transferred in the sequence in which they were received. The final result is multiplied by 15%, previously paid advance fees are deducted.
Special cases
- Tax overpayment. There are situations when, at the end of the year, overpayments under the simplified tax system are revealed. According to paragraph 1 of Art. 78 tax code the excess amount will be credited for the next period only for the same tax. In this case, the taxpayer must make an application, indicating the name of the company, details, type of tax and the amount to be credited. This procedure can be done within 3 years from the date of overpayment. After receiving tax authority application and its verification within 10 days, a decision is made to set off or refuse to charge an excess amount. Within 5 days, the controlling structure must send a notification to the taxpayer.
- Minimum tax. When calculating it, when expenses are deducted from income, a minimum tax of 1% of all profits is calculated. Reducing the amount of taxation is possible only after the end of the calendar year.
- Losses. When calculating advance payments based on the results of the reporting year, losses of previous years are not taken into account.
Companies and entrepreneurs on the simplified tax system three times a year transfer advance tax payments to the budget. We will tell you about the procedure for calculating payments for taxable objects “Income” and “Income minus expenses”.
Terms of payment of advance payments on the simplified tax system in 2019
At the end of each quarter, businessmen must make a kind of "prepayment of tax" - an advance payment. Payment is due within 25 days after the end of the reporting quarter. If the 25th falls on a weekend, the due date is moved to the next business day.
- for the 1st quarter of 2019 - until April 25, 2019;
- for the 1st half of 2019 - until July 25, 2019;
- for 9 months of 2019 - until October 25, 2019.
Based on the results of the tax period - the calendar year - you need to calculate the remaining tax and pay it. The deadline for payment is the same as for filing a tax return:
- LLCs must submit a tax return on the simplified tax system and pay tax on the simplified tax system for the previous year 2017 by April 1, 2019.
- Individual entrepreneurs must submit a tax return on the simplified tax system and pay tax on the simplified tax system for the previous year 2017 by April 30, 2019.
Tax on the simplified tax system is paid in special terms in two cases:
- the activity that was carried out on the simplified tax system was terminated - no later than the 25th day of the month following the month in which the activity was terminated;
- in case of violation of restrictions and loss of the right to use the simplified tax system - no later than the 25th day of the month following the quarter in which the taxpayer lost the right to use the simplified system.
If you forgot about the advance payment or were late with the payment, tax office will accrue penalties for each day of non-payment - up to the receipt of money in the budget. Those entrepreneurs who decide to pay tax once at the end of the year, without any “prepayments”, can expect an impressive amount of penalties.
Calculation of advance payment for simplified tax system 6%
The procedure for calculating advance payments under the simplified tax system "income" and "income minus expenses" has not changed. The same rules apply as in 2018.
Step 1. To calculate the tax base, we sum up all the company's income from the beginning of the year to the end of the quarter for which we calculate the advance payment. These figures are taken from column 4, section 1 of the KUDiR. Simplified income takes into account sales proceeds and other income, the list of which is given in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.
The tax amount is calculated by the formula: Income * 6%.
Specify tax rate for your type of activity in your region - it can be reduced even to 1%.
Step 2 Payers of the STS 6% tax are entitled to apply a tax deduction and reduce the amount of tax. The tax can be reduced by the amount of insurance premiums for yourself and your employees and by the amount of sick leave paid by the employer. Companies that pay a trading fee include the amount of the fee in the tax deduction.
- LLC and entrepreneurs with employees reduce the tax by no more than 50%.
- An individual entrepreneur without employees has the right to reduce the tax on the amount of all insurance premiums that he pays for himself.
Step 3 From the resulting amount, you need to subtract advance payments that were made in past periods of the current calendar year.
An example of calculating an advance payment for the 2nd quarter according to the simplified tax system 6%
Fire and Ice LLC received revenues in the amount of 660,000 rubles for the first half of the year. Of these, in the 1st quarter 310,000 rubles and in the 2nd quarter 350,000 rubles. Advance payment for the 1st quarter - 9,300 rubles.
We calculate the tax: 660,000 * 6% = 39,600 rubles.
We make a tax deduction. The organization has 2 employees, contributions of 20,000 per month are paid for them, there were no sick days for six months, the company does not pay sales tax. So, for 6 months, contributions of 20,000 * 6 = 120,000 rubles were paid. We see that the sum tax deduction more than the amount tax, so we can reduce the tax only by 50%. 39,600 * 50% = 19,800 rubles.
Now we subtract from this amount the advance payment paid after the 1st quarter:
19,800 - 9,300 = 10,500 rubles.So, for the 2nd quarter you need to make an advance payment of 10,500 rubles.
Calculation of advance payment for simplified tax system 15%
Step 1. We summarize all the income of the enterprise from the beginning of the year to the end of the desired quarter. We take the numbers from 4 columns 1 of the KUDiR section. In income on the simplified tax system, sales proceeds and other incomes, which are listed in Art. 249 and Art. 250 of the Tax Code of the Russian Federation.
Step 2 Summarize business expenses from the beginning of the year to the end desired period, we take the numbers from 5 columns 1 of the KUDiR section. A complete list of costs that can be considered as expenses of the enterprise is given in Art. 346.16 of the Tax Code of the Russian Federation. It is also important to observe the procedure for accounting for expenses: expenses must be directly related to the activities of the enterprise, must be paid and recorded in the accounting department. We talked about how to correctly account for the costs of the simplified tax system. Insurance premiums on the simplified tax system, 15% are related to expenses and are taken into account in their composition.
The tax amount is calculated according to the formula: (Income - Expenses) * 15%.
Specify the tax rate for the type of activity of your company in your region. From 2016, the region can set a differentiated rate from 5 to 15%.
Step 3 Now, from the amount of tax, we deduct the advance payments that were made in previous periods current calendar year.
An example of calculating an advance payment for the 3rd quarter according to the simplified tax system 15%
IP Myshkin A.V. from the beginning of the year received an income of 450,000 rubles. Of these, for the 1st quarter 120,000 rubles, for the 2nd quarter 140,000 rubles and for the 3rd quarter 190,000 rubles.
Expenses since the beginning of the year amounted to 120,000 rubles. Of these, 30,000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 40,000 rubles in the 3rd quarter.
Advance payments amounted to: 13,500 rubles in the 1st quarter and 15,000 rubles in the 2nd quarter.
Let's calculate the amount payable in the 3rd quarter: (450,000 - 120,000) * 15% = 49,500 rubles.
Subtract from this amount payments of previous quarters: 49,500 - 13,500 - 15,000 \u003d 21,000 rubles.
So, according to the results of the 3rd quarter, IP Myshkin must pay 21,000 rubles.
The online service Kontur.Accounting automatically calculates advance payments based on KUDiR and data on insurance premiums and sick leave. Service forms payment order and reminds you in advance of the upcoming payment. Integration with banks makes it easy to prepay taxes. Pay taxes with Kontur.Accounting, keep records, calculate salaries, send reports and use the support of our experts.
The simplified system is a special preferential regime, the declaration for which is submitted only once a year. The single tax on the simplified tax system is also paid once a year - no later than March 31 for LLC and April 30 for individual entrepreneurs. However, these are not all payments that the simplifier must transfer to the budget. At the end of each reporting period, in the presence of income, it is necessary to calculate and pay advance tax payments.
What are advance payments on the simplified tax system
Again, the tax period for simplified system is a calendar year, so the final settlement with the state occurs 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 payers to pay tax in installments, based on the results reporting periods. In fact, this is how 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 the businessman received income, then within 25 days following it, it is necessary to calculate and pay 6% () or 15% () of tax base. If no income was received, then nothing needs to be paid.
Advance payments are called that way, because the tax is paid, as it were, in advance, in advance, without waiting for the end of the year. In this case, all advance payments under the simplified tax system in the declaration are taken into account and, accordingly, the final annual amount.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.
Terms of payment of 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 tax system in 2019:
- no later than April 25 for the first quarter;
- no later than July 25 for the half year;
- no later than October 25 for nine months.
For violation of these deadlines for each day of delay, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for LLC and April 30 for individual entrepreneurs. But if you are late to pay the rest of the 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 KUDiR and keep documents confirming payment. Information about 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 CSC, 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;
- incorrect Federal Treasury account.
However, paying with the wrong classification code will result in a misallocation of the amounts paid, which will result in you being charged a arrears. In the future, you will have to search for the payment and explain to the IFTS, so be careful when filling out the details.
- KBK USN 6% (tax, arrears and debts) - 182 1 05 01011 01 1000 110;
- KBK USN 15% (tax, arrears and debts, as well as the minimum tax) - 182 1 05 01021 01 1000 110.
