Tax return simplified taxation system. Tax return usn
Maintaining tax accounting under a simplified taxation regime, especially if “Income” is selected as the taxable base, it is simple and can be completed by any businessman independently.
The deadline for submitting reports for LLCs and individual entrepreneurs is inexorably approaching (March 31 for LLCs and April 30 for individual entrepreneurs) and in order not to pay money for preparing and submitting a tax return, we will analyze step by step the entire process of independently filling out reports under the simplified tax system.
General rules
When starting to fill out tax returns, you should remember that:
- cost indicators are entered in rubles, kopecks are rounded according to the known mathematical rule- over 50 kopecks to 1 ruble, less - discarded;
- Only completed pages are numbered, starting from the title page in the special “Page” field located at the top of the sheet;
- Marks and corrections of errors, including correction fluid, are prohibited;
- in paper form, the declaration is printed on one side of the sheet;
- one cell of the field corresponds to only one letter, number or sign;
- text blocks are entered in capital letters;
- dashes are placed in unfilled cells;
- in a form made on a computer, the absence of cell borders and dashes is allowed. Printing is carried out using Courier New font No. 16-18;
- The declaration must be submitted by March 31 for an LLC, and by April 30 for an individual entrepreneur.
How to independently fill out the simplified taxation system (USN) declaration, income: 1st page
Let's start with the first half of the title page. All information about the enterprise, its form and main distinctive features is recorded here.
| Information |
|
|---|---|
| enter data from the Certificate issued when opening an individual entrepreneur or company |
|
| Correction No. | 0 - indicates filing a return for the year, 1 - corrected form, 2, 3, etc. -forms with subsequent clarifications |
| Tax period | 34 - provision of final data for the year, 50 - for an unfinished year, when changing the special regime, liquidation or other changes in the status of the company |
| Reporting year | Time period for which information is provided |
| Tax authority code | The first four digits indicated in the registration certificate or TIN |
| At the location of registration | 120 - for individual entrepreneurs, 210 - for companies, 215 - for a reorganized enterprise |
| Taxpayer | Full name of the company or full name of the individual entrepreneur |
| Type of activity code according to OKVED | The main view from the Unified State Register of Legal Entities (for LLC) or Unified State Register of Individual Entrepreneurs (for individual entrepreneurs) |
| Reorganization form | Individual entrepreneurs do not fill in these fields, only by enterprises that are legal successors of reorganized or liquidated companies. Codes for liquidated companies - 0, transformed - 1, merged - 2, divided - 3, merged - 5, divided with subsequent merger - 6 |
| Contact phone number | Company or individual entrepreneur phone number |
| On... pages | Number of form pages |
| With supporting documents attached | Number of sheets of attached confirmations. If they are absent, there are dashes. |
In the lower left part of the title page, in the block “Reliability of the information specified in the declaration,” code 1 is entered, if all declared information is confirmed personally by the taxpayer, number 2 in this field indicates that the form was submitted by the payer’s representative. The individual entrepreneur does not fill out anything else in this block; he signs and seals if available. The head of the LLC fills out the “full name” field, dates the document and signs.
The payer’s representative, in addition to the actions described above, should confirm his own authority by entering necessary information in the “Name of document confirming authority” field. Usually this is a power of attorney, certified by a notary (from an individual entrepreneur) or written out on the LLC’s letterhead. In the example, the interests of Favorit LLC are represented by the manager, therefore, this field is not filled in.
Having finished designing the first page, we proceed to the next steps. For individual entrepreneurs and enterprises under the simplified taxation system, “Income”, sections 1.1 and 2.1 are provided. Considering that in the second section of the declaration all information about income is entered, taxes are calculated and payments that reduce their value are recorded, and in the first section the final amounts of tax payable are displayed, it makes sense to first fill out section 2.1.
How taxes are calculated: section 2.1
Let's look at the procedure for declaring the simplified tax system and income using the example of Favorit LLC.
| Information |
|
|---|---|
| In the example: |
|
| Tax percentage - 6% |
|
| Tax = Income * 6%. In the example: |
The tax amount can be reduced for the following expenses:
- social contributions paid for hired personnel and individual entrepreneurs;
- sick leave benefits paid by the employer to employees for the first three days;
- VHI contributions.
These payments are entered in lines 140-143.
| Information |
|
|---|---|
| Field defining the company's attribute: when using hired labor - 1, without involving personnel - 2 |
|
| The amount of income for each reporting period is indicated. Important: Revenue information is filled in on an accrual basis. In the example:
|
|
| Tax percentage - 6% |
|
| The tax amount for each reporting period is calculated quarterly using the formula: Tax = Income * 6%. In the example:
The total tax for the year was 106,800 rubles. |
The final tax amount is fixed in the first section.
How to fill out section 1.1
Let's start with the OKTMO code
This completes the tax calculation. All entries in section 1.1 are confirmed by the signature of the entrepreneur, the head of the company or the person replacing them. Final stage- dating of the document. Please remember that the dates on the title page and the second page must be identical.
The declaration provides for a 3rd section, in which receipts from charitable or targeted payments are indicated in reference mode. In the absence of such financial investments, this section is not filled out and is not submitted to the Federal Tax Service.
Important: Submitted returns must not be stapled or stapled.
All simplified tax payers at the end of the year are required to submit to the Federal Tax Service (at their place of registration). The composition of the reporting depends on the object of taxation that the simplifier applies.
Individual entrepreneurs and organizations using the simplified tax system of 6% (object – “income”) submit a declaration consisting of the following sheets:
- Title.
- Section 1.1.
- Section 2.1.1.
- Section 2.1.2 - if the activity is carried out in Moscow and the individual entrepreneur or LLC is the payer of the trade tax.
Note: section 3 is filled out by an individual entrepreneur or LLC in case of receiving targeted financing, targeted income and other funds specified in clauses 1 and 2 of Art. 251 Tax Code of the Russian Federation.
Declaration form
Sample of filling out a declaration according to the simplified tax system 6% for an LLC
Initial data
Organization: LLC "Kurs-invest"
Reporting period: 2018
IFTS:
Type of activity:
OKVED: 47.29
Revenue (quarterly):
1st quarter – 920,000 rub.
2nd quarter – 820,000 rub.
3rd quarter – RUB 1,020,000.
4th quarter – RUB 1,560,000.
Insurance premiums for employees– 108,000 rubles each. every quarter
Front page
Column/Row Note INN/KPP TIN and checkpoint of the organization Correction number If the declaration is submitted for the first time (primary), then the adjustment number will be «0-». If the second and subsequent times (in order to correct an error in previously submitted reports), then indicate the number "2-", "3–" etc. depending on which updated declaration is submitted
Tax period "34"– if reporting is submitted annually "50"– when submitting a declaration after the liquidation of the organization
"95"– when switching to a different taxation regime
"96"– upon termination of activities under the simplified tax system
Reporting year Year for which the declaration is submitted Four-digit code of the tax authority with which the LLC is registered By location (code) "210"– at the location of the LLC "215"– at the location of the legal successor
Taxpayer Full name of the organization in capital letters. Please note that there must be one empty cell between LLC (in decrypted form) and the name itself, even if the name falls on the next line
OKVED code OK 029-2014 (NACE Rev. 2) Contact phone number An up-to-date telephone number by which the inspector can contact the taxpayer and clarify any questions he has. + 7 (…)…….
On... pages If the organization is not a payer of the trade tax and has not received targeted financing, the number of sheets will be "003" “1” – if the declaration is filled out and submitted by the director of the LLC, his full name is indicated in the lines below. “2” – if the declaration is submitted by a representative, the full name of the representative and the name of the document that confirms his authority are indicated below
Date Date the document was completed Section 1.1
Column/Row Note 010, 030, 060, 090 If the OKTMO code has not changed during the tax period, it is indicated once on line 010, in the remaining lines 030, 060 and 090 dashes are placed 020 The advance amount to be paid to the budget. It is calculated using the formula: page 130-page 140
040 The amount of the advance payment at the end of the six months, calculated using the formula: 050 If according to the formula: it worked negative value(overpayment), it is entered in this line.
070 page (132 – page 142) – (page 020 + page 040 – page 050)
If the value comes with a minus sign (overpayment), it must be entered in line 080
100 The amount of tax payable to the budget for the year, taking into account previously paid advance payments: If the value is positive, it is entered in line 110.
Please note that the organization can return the amount of overpayment on line 110 to the account or offset it against future payments
Section 2.1.1
Column/Row Note 102 Organizations always indicate code “1”, since they have at least one employee to whom they pay insurance premiums– General Director 110 The amount of income received for the 1st quarter, excluding insurance premiums 111 112 Income for 9 months from the beginning of the year 113 The total amount of income received for the year 120-123 The tax rate (if preferential is not applied) is indicated in the format: 6.0 130 Amount of advance payment due for the 1st quarter, excluding insurance premiums: p.110: 6%
131 Amount of advance payment due for half a year: page 111: 6%
132 Advance amount to be paid for 9 months: page 112: 6%
133 Tax amount at the end of the year: page 113: 6%
140 The indicated lines reflect the amount of insurance premiums paid on an accrual basis. Please note that the value for these lines will be calculated using the formula:
page 140 = page 130:2
page 141 = page 131:2
page 142 = page 132:2
page 143 = page 133:2
141 142 143 Sample of filling out a declaration according to the simplified tax system 6% for individual entrepreneurs
Initial data
IP Markelov Stepan Semenovich
Reporting period: 2018
IFTS: in Mytishchi, Moscow region
Type of activity: Retail others food products in specialized stores
OKVED: 47.29
Revenue (quarterly):
1st quarter – 920,000 rub.
2nd quarter – 820,000 rub.
3rd quarter – RUB 1,020,000.
4th quarter – RUB 1,560,000.
Hired employees: No
Insurance premiums for yourself– 8,096.25 rubles each. every quarter
Front page
Column/Row Note INN/KPP Individual entrepreneurs indicate only the TIN, a dash is placed in the checkpoint line Correction number «0–» – if the initial declaration is submitted "1-", "2–" etc. – if an updated declaration is submitted
Tax period "34"– when submitting annual reports "50"– if the declaration is submitted when closing an individual entrepreneur
"95"– when switching to another tax regime
"96"– upon termination of activities on a simplified basis
Reporting year Year for which reports are submitted Presented in tax authority The first 4 digits of the Federal Tax Service (MRI Federal Tax Service) registered with which the individual entrepreneur is located By location (code) 120 – Individual entrepreneurs indicate only this code Taxpayer Full name of the individual entrepreneur separately on each line. Status ( individual entrepreneur) does not need to be specified.
OKVED code Code of the main activity, in accordance with OK 029-2014 (NACE Rev. 2) Contact phone number Only a current telephone number is indicated by which the inspection inspector can contact the taxpayer and clarify his questions. The phone number is indicated in the format + 7 (…)…….
On... pages If the individual entrepreneur is not a payer of the trade tax and has not received targeted financing, then the number of sheets will be 003 I confirm the accuracy and completeness of the information... If the declaration is filled out and submitted by an individual entrepreneur, he indicates the code "1", the remaining lines are not filled. If the reporting is submitted by a representative, then the code is entered "2", and the following lines reflect the name of the representative and information about the document on the basis of which he acts
Date Date the document was completed Section 1.1
Column/Row Note 010, 030, 060, 090 If the OKTMO code has not changed during the tax period, it is indicated only in line 010. Lines 030, 060, 090 are crossed out 020 The amount of the advance payment to be paid to the budget. Calculated using the formula: page 130-page 140
040 Advance amount at the end of the half year: (page 131 – page 141) – page 020
050 If according to the formula (page 131-page 141) – page 020
If the result is a negative value (overpayment), it is entered in this line.
070, 080 Advance amount payable for 9 months: page (132 – page 142) – (page 020 + page 040 – page 050).
If the value comes with a minus sign (overpayment), it is reflected in the line 080
100, 110 Line 100 indicates the amount of tax payable for the year, taking into account previously paid advances: (p. 133 – p. 143) – (p. 020+p.040-p.050 + p.070 – p.080)
Positive value reflected by line 110 .
The amount of overpayment on line 110 can be returned to the individual account or offset against future payments
Section 2.1.1
Column/Row Note 102 "1"– if the individual entrepreneur is in tax period made payments to its employees "2"– if the declaration is submitted by an individual entrepreneur without employees
110 Amount of income received for the 1st quarter (excluding insurance premiums) 111 Cumulative income for the half year (1st quarter + 2nd quarter) 112 Income for 9 months from the beginning of the year (cumulative total) 113 Amount of income received per year 120-123 Tax rate (if the individual entrepreneur does not apply preferential rate), indicated in the format: 6.0 130 Amount of advance payment to be paid, excluding insurance premiums for the 1st quarter: p.110: 6%
131 Advance payable for half a year: Sample of filling out a declaration under the simplified tax system 6% for individual entrepreneurs and LLCs in 2019
Average rating 5 (100%), rated 1
Declaration according to the simplified tax system for 2018 (download excel form for free)
You can download the simplified tax system declaration form for 2018 (excel) completely free in the article. This form will need to be submitted tax reporting simplified for 2018. The deadline for LLCs is no later than April 1, 2019, for individual entrepreneurs no later than April 30. The simplified taxation system declaration form is the same for everyone and does not depend on the chosen object of taxation.
Declaration form under the simplified tax system for 2018
Companies and entrepreneurs that use the simplified taxation system submit a declaration under the simplified tax system once a year. Do not confuse it with the unified (forgiven) tax return form. It is submitted by those who during the reporting or tax period did not have objects of taxation for the taxes for which they are payers and there was no movement cash on current accounts and at the cash desk.
The Federal Tax Service approved the reporting form under the simplified tax system and the format for electronic submission of documents by its order dated February 26, 2016 No. ММВ-7-3/99. The form is filled out by all simplifiers, regardless of which object of taxation they have chosen - “income” or “income minus expenses”. The procedure for filling out the declaration depends on the taxation object you have chosen for 2018.
Filling out a declaration according to the simplified tax system with the object “income”
Simplified organizations that use the “income” object fill out the title page, sections 2.1.1 and 1.1. If you - non-profit organization, then you will also need to include section 3 in the declaration. And if you pay trade fee, then supplement the reporting with section 2.1.2.
Section 2.1.1 shows the tax calculation. In it, on line 102, put attribute 1. This means that the company makes payments to individuals.
Lines 110 - 113 indicate income. They do this by reporting - for the 1st quarter, half a year, 9 months and separately for the year. Amounts are given on a cumulative basis from the beginning of the year.
In lines 130 - 133, write down the calculated advance payments for the reporting periods and the tax for the year.
In lines 140 - 143, indicate the amounts of contributions and benefits that reduce tax. If sign 1 is indicated in the declaration, then contributions can be reflected at a maximum of 50 percent of the calculated tax. Companies without employees can reduce tax on contributions without restrictions. How to reflect insurance premiums and sick leave in a declaration under the simplified tax system "income" >>>
Section 2.1.2 is completed by those paying the trading fee. On lines 110-113, indicate income for each reporting period on an accrual basis.
On lines 130-133, reflect the amounts of accrued advance payments for the reporting periods and the amount of tax for the year. Indicate advance payments on an accrual basis from the beginning of the year and excluding insurance premiums for each reporting period.
On lines 140-143, reflect the amount of insurance premiums and payments for sick leave, which are accepted for deduction separately for each reporting period on an accrual basis.
On lines 150-153, indicate the amount of the trade fee that was transferred in the reporting (tax) period. Provide the information on an accrual basis. And on lines 160-163, indicate the amount of the fee that reduces the advance and tax. What inequalities must be observed in the declaration under the simplified tax system when reflecting information on the trade fee >>>
In Sect. 1.1 fill in 5 lines:
- in 010 - OKTMO;
- in 020, 040, 070 - advances for the 1st quarter, half a year and 9 months;
- 100 - tax payable for the year.
Choose a profitable simplified property for your company for 2019. will compare different objects for you. Which special mode should an entrepreneur choose, see.
A simplified company chooses on which object to pay tax - on income or on the difference between income and expenses.
An exception is organizations and individual entrepreneurs that operate under a simple partnership agreement. Such companies and entrepreneurs must use the “income minus expenses” object.
Filling out a declaration under the simplified tax system with the object “income minus expenses”
With such an object, fill out the title page, sections 2.2 and 1.2. Section 3 is used by non-profit companies.
In section 2.2 in lines 210 - 223, provide income and expenses for KUDIR. Below in lines 240 - 243 reflect the tax base. That is, this is the difference between the income received and the costs incurred.
Companies that carry forward losses from previous years fill out line 230. If they received losses, then enter them in lines 250 - 253.
On lines 270-273, reflect the calculated amounts of advance payments. The advance payment for this line is calculated as tax base(lines 240-243), multiplied by the tax rate (lines 260-263).
On line 280, indicate the amount of the minimum tax, that is, the amount of income for the year (line 213), multiplied by 1 percent. It must be paid if the actual tax is less than the minimum or a loss is incurred.
In section 1.2 on line 010, indicate OKTMO. If the organization or entrepreneur has not changed its location (residence), there is no need to re-enter the OKTMO code on lines 030, 060, 090.
On line 020, reflect the amount of the advance payment accrued for payment for the first quarter.
On line 040 - the amount of the advance payment payable for the six months. Calculate the amount minus the advance payment for the first quarter. If the difference between the advance amounts for the first half of the year and the first quarter is negative, reflect the difference on line 050.
Similarly, show the amount of advances for nine months: on line 070 for payment or on line 080 for reduction.
Using line 100, determine the additional tax for the year. If the difference between the tax amount calculated for the year and accrued advance payments turns out to be negative, record this difference on line 110.
On line 120, provide the minimum tax payable for the year. It will have to be paid if the minimum amount is greater than the amount of the single tax for the year. What inequality must be satisfied in section 1.2 of the declaration >>>
Declaration: simplified taxation system 2019 (form)
Organizations and individual entrepreneurs using the simplified tax system must submit a corresponding tax return to the inspectorate. Based on the results of 2018, the declaration under the simplified tax system must be submitted no later than April 1, 2019.
Tax return under the simplified taxation system 2019 (form)
Speaking about the declaration under the simplified tax system, it is necessary to distinguish it from the form of a single simplified declaration 2019, which is submitted in the absence of activity and certain conditions are met. The single simplified tax return form to be filled out in this case has not changed in 2019. We talked about the form of a single simplified declaration in 2019 and earlier periods in a separate article. There you can also read about filling out the form (including an example), and also download the 2019 unified simplified tax return form.
Returning to the declaration under the simplified tax system, it is worth noting that its form in 2019 also did not change. Therefore, there is no need to talk about the new form of the simplified tax return for 2019.
The simplified declaration form was approved by the Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@ and is given in Appendix No. 1 to the Order.
You can download the simplified system declaration form for 2019.
Filling out a declaration under the simplified taxation system 2019
You can read about how to fill out a simplified tax return for 2019 in the Procedure given in Appendix No. 3 to the Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. This procedure has been applied since filling out the declaration for 2016 and has not changed since then. The Filling Out Procedure provides instructions on the composition of the tax return, general requirements to fill out, as well as detailed instructions on filling out the title page and sections of the declaration.
Let us remind you that the composition of the sections of the declaration to be completed depends on which object on the simplified tax system the taxpayer has chosen, as well as on the characteristics of his activity:
* The section is filled out only if the simplifier is located in Moscow and conducts activities subject to trade tax.
Declaration form for the simplified tax system according to the form KND 1152017
If you don’t want to figure out how to fill it out and waste time going to the tax office, you can use this, which automatically makes all the calculations and sends the declaration to the Federal Tax Service via the Internet on time.
Initial data
Individual Entrepreneur Sergeev works on the simplified tax system with the object of taxation “income”. Has no employees.
For 2017, he received income:
For the 1st quarter - 300,000 rubles. For six months - 700,000 rubles.
For 9 months - 1,100,000 rubles. For the reporting year - 1,600,000 rubles.
Also, IP Sergeev paid to insurance funds (PFR, FFOMS) for 2017:
For the 1st quarter - 5,000 rubles. For six months - 11,000 rubles.
For 9 months - 16,000 rubles. For the reporting year - 20,000 rubles.
Trade fee paid during 2017:
For 9 months - 30,000 rubles. For the reporting year - 60,000 rubles.
IMPORTANT! Start filling out the declaration from section 2, and then move on to the first.
- Front page -
- Section 1.1 -
- Section 2.1.1. -
- Section 2.1.2. -
ATTENTION: This section must be completed only if an activity is carried out for which a trade fee has been established.
