Patent taxation system Moscow region 2020

Kbk For Patent Payment In 2020

If certain conditions are met within the framework of entrepreneurial activity, the individual entrepreneur will have the right to apply for himself a special taxation scheme, called the patent system. With it, all payment of taxes is reduced to payment of the amount under the patent. Individual entrepreneurs do not have to submit declarations, which greatly simplifies the process of creating reports, and accounting is reduced only to maintaining a ledger of expenses and income. Payment for a patent as a tax payment system is available only to private entrepreneurs. Organizations do not have the right to apply it, and private entrepreneurs operating under a simple partnership or on the basis of a power of attorney for property management will also not be able to apply this regime.

Let's look at it in detail below. According to Art. Moreover, individual entrepreneurs using PSN can work both with and without employees, but the legislation of the Russian Federation imposes a limit on the number of employees - up to 15 people inclusive.

https://youtu.be/1Psg9FG_5i0

https://youtu.be/Cg9Yk8QXlRU

What to do if there is an error in the KBK

In accordance with paragraph 7 of Art. 45 of the Tax Code of the Russian Federation, in the event of an error in the KBK when filling out the data of a payment document, the taxpayer should submit an application to clarify the payment to the tax office where he is registered. Copies of documents confirming the fact of payment must be attached to the application.

For information on how to draw up such an application, read the article “Sample application for clarification of tax payment (error in the KBK)” .

Tax authorities will make the necessary clarifications based on these documents.

IMPORTANT! Incorrectly indicated by the BCC as the basis on which the tax is considered unpaid in Art. 45 of the Tax Code of the Russian Federation is not listed. That is, after clarification, no sanctions should be applied to the taxpayer.

This approach is confirmed by the decision of the Moscow District Arbitration Court dated May 23, 2016 No. F05-6154/2016 in case No. A40-168537/2015, which decided in favor of the individual entrepreneur who paid for the patent on time, but according to the incorrect BCC. The Federal Tax Service Inspectorate considered that the date of submission of the application for clarification of the BCC, submitted after the expiration of the period allotted for payment of the patent, should be taken as the payment deadline. However, the judicial authorities did not support this position of the Federal Tax Service.

Kbk For Patent Payment In 2020

Which BCC to indicate in the payment for penalties, see the table. Experts from the Glavbukh Higher School tell you how to fill out a payment order. You can learn all the rules for paying taxes in the “Accounting” program in the course “Rules for paying taxes.” Moscow is a city of federal significance. If you need to pay for the cost of a patent that is valid in the territory of Moscow, in the payment order field you should put KBK 1 05 02 KBK for a patent in the Moscow region in a year depends on where the individual entrepreneur transfers the cost of the patent, see.

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From the article you will learn how to correctly calculate a patent for a year for an individual entrepreneur. You can use a convenient online calculator for this. You can calculate the PSN tax in two ways:. Step 2. Indicate the Federal Tax Service with which you are registered and the municipality in which you intend to do business.

https://youtu.be/YGZ8Ir6kKuw

All about a patent for individual entrepreneurs: types of activities, examples of cost calculations and a step-by-step scheme for obtaining

The list of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code. At the same time, constituent entities of the Russian Federation have the right to expand this list in relation to other household services specified in OKVED 2 and OKPD 2. Codes of types of activities and codes of services that relate to household services are listed in the lists approved by Government Order No. 2496-r dated November 24, 2016 ( Subparagraph 2, paragraph 8, Article 346.43 of the Tax Code).

Patent is the most understandable and convenient form of taxation. Paying a fixed amount is easier and more profitable than conducting complex quarterly calculations and filling out declarations. But this mode also has a disadvantage - not everyone can switch to it. Here you will learn everything about PSN: how to switch to it, types of activities covered by a patent in 2020 for individual entrepreneurs and a scheme for calculating its cost.

SP (patent value) = BD (base yield) x 6% (rate) x number of months/12

In order not to calculate anything and not have to search for basic profitability, go to a special service on the Federal Tax Service website - a calculator. It is available to all users, even if they are not registered. And the scheme of actions is not at all complicated, let’s look at it step by step:

• In the “period” field, enter 2020 or 2020.
• “Period of use” - how many months you intend to use the patent regime.
• "FNS" is the name of the tax office.
• “Municipality” is the name of the area where you operate.
• Then select the type of activity from the list provided.
• Enter the value of a physical indicator, for example, the area of ​​the sales floor.
• Click on “Calculate” and the system will give you the figure you need.

For those who like to do everything themselves, let's look at how to calculate the cost of a patent for an individual entrepreneur for 2020 for different types of activities without a calculator. As an example, let’s take the most common types of patents for individual entrepreneurs—cargo transportation and trade.

Let's find out how much a patent costs for individual entrepreneurs engaged in retail trade in 2020. Let's come up with a condition: entrepreneur Khrushchev retails sweet flour products in Murmansk through a sales area of ​​45 square meters.

• Let's determine the value of profitability. In this region, the database for retail trade, when the area is less than 50 sq. m. m., equal to 600,000 rubles.
• Let's calculate how much a patent costs per year. 600,000 x 6% = 36,000. Plus insurance premiums that cannot be deducted from tax.
• And if you want to purchase a patent for 4 months, then you will pay for the purchase: 600,000 x 6% x 4/12 = 12,000 rubles.
• For the year = 1,400,000 (income in this district) x 6% = 84,000 rubles.
• For 4 months = 1,400,000 x 0.06 x 4/12 = 28,000.

Let us calculate the cost of a patent for cargo transportation for the individual entrepreneur Maisky, who is engaged in business in Moscow and uses only 5 vehicles with a carrying capacity of 1 ton to transport cargo.

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• The DB for cargo transportation in this region, if their carrying capacity is less than 3.5 tons, is 600,000 per vehicle. We have 5 of them, which means potential income = 600,000 x 5 = 3,000,000 rubles.
• Let's calculate the patent for the year: 3,000,000 x 6% = 180,000 rubles.
• For 3 months: 3,000,000 x 6% x 3/12 = 45,000.
• For the year at 36,000 (600,000 x 6%).
• And in 3 months only 9,000 (600,000 x 6% x 3/12).

The full list of permitted activities is contained in Art. 346.43 Tax Code. For 2020, there are 63 species on the list. Local authorities have the right to supplement the list (only from the category of providing services to the population), but cannot exclude any items.

The list includes such activities as: repair, knitting and tailoring of any clothes, hairdressing salons, cosmetology services, dry cleaning, production of metal haberdashery, furniture repair, some motor transport services, photo studios, installation and welding work, etc. These are various household or personal services, retail trade (hall area up to 50 m2), various small types of production, catering.

When purchasing a patent, an entrepreneur already determines the type of activity. To make a choice, you can use the calculator on the Federal Tax Service website.

For the calculation you will need the following data:

• work period;
• region, municipality;
• Kind of activity;
• For some types, the number of employees or units of transport and the area of ​​the hall may be required.

An entrepreneur will be able to preliminarily assess whether it is beneficial for him to apply this tax regime. To pay for a patent, an individual entrepreneur can also use the services of the website (make a receipt, calculate the actual cost of the patent).

Payment for the purchase of a patent depends on the period for which it is purchased:

1. The patent was purchased for a period of up to six months - 100% of the tax amount must be paid by the last day of this period of work.
2. If the period exceeds 6 months, then a third of the amount is paid into the budget during the first 90 days of work, the rest - until the end of the period.

When the last day of validity of a patent falls on a weekend, the payment deadline is postponed to the next working day after it. After timely payment of the fee, the individual entrepreneur will be able to purchase a new patent by submitting an application to the tax authority 10 days before the start of work.

Potential income x tax rate = tax amount for 1 year.

500,000 x 6%: 12 months x 8 months = 20,000

20 000 : 3 = 6 667

20 000 – 6 667 = 13 333.

Reasons why the right to PSN is lost:

• excess number of employees (the businessman himself notifies the tax authority about this);
• excess income of 60 million rubles. in the current year;
• The individual entrepreneur on the patent did not manage to pay the tax amount on time.

An entrepreneur should not forget that he will have to pay not only the tax on patent activity, but also the amount of insurance contributions of the individual entrepreneur to the funds for himself. PSN is the only regime in which it is impossible to make tax deductions for paid amounts of fixed payments. The calculation of insurance premiums itself has changed in 2020 and 2019, and a businessman should be aware of this.

KBK for a patent for individual entrepreneurs in 2020-2020 (nuances)

In order to encourage individual entrepreneurs to switch to a patent taxation system, changes have been made to the Law of the Moscow Region N 164/2012-OZ. From January 1, 2020, from the type of business activity “Provision of motor transport services for the transportation of passengers by road” (OKVED code - 49.3), “Taxi activity” (OKVED code - 49.32) is distinguished.

Is the information useful? Tell your friends and colleagues Dear readers! The materials on the TBis.ru website are devoted to typical ways to resolve tax and legal issues, but each case is unique. If you want to find out how to solve your specific issue, please contact the online consultant form or call: 8 (499) 638-44-96 ext. 979 (Moscow); ext.

How can an individual entrepreneur switch to a patent (PSN) in Khimki

• the scope of its activities is included in the list established by law;
• the scope of his activities is not carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
• the average number of employees on its staff for a calendar year does not exceed 15 people.

How Khimki residents can apply for a patent for an individual entrepreneur, what documents are required to switch to the patent taxation system (PTS), application form for downloading, addresses of the Federal Tax Service in Khimki, terms of issue and validity of the patent, procedure for determining its value.

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Kbk patent of a foreign citizen 2020

The procedure for migrant workers to pass a comprehensive patent exam In addition, the employer must notify the Federal Tax Service, the employment center and the Main Directorate of Migration Affairs of the Ministry of Internal Affairs about hiring a foreigner. About the labor patent Amount of patent payment by regions of the Russian Federation

According to Art. 346.43 ch. 26.5 of the Tax Code of the Russian Federation Federal Law No. 117 of 08/05/2000 (as amended on 12/25/2020), individual entrepreneurs have the right to apply the patent. Moreover, individual entrepreneurs using PSN can work both with and without employees, but the legislation of the Russian Federation imposes a limit on the number of employees - up to 15 people inclusive. Also, a businessman has the right to use a patent when performing work in accordance with clause 6 of Art. 346.43 of the specified law in Appendix 5 and list 6. PSN replaces:

Patent IP Moscow region 2020

The list of types of activities for which PSN is applied is established in the Tax Code of the Russian Federation (see Article 346.43). This is a federal list of entrepreneurial activities, in addition to which there may be a regional one. The fact is that the powers to establish the types of activities that are subject to the PSN regime have been transferred to the regions.

As part of the application of PSN, an entrepreneur can provide services to both legal entities and individuals. A patent for the transportation of goods for individual entrepreneurs allows you to significantly simplify many aspects and conduct business without being distracted by accounting, reporting, etc.

KBK to pay for a patent in 2020

An entrepreneur should not forget that he will have to pay not only the tax on patent activity, but also the amount of insurance contributions of the individual entrepreneur to the funds for himself. PSN is the only regime in which it is impossible to make tax deductions for paid amounts of fixed payments. The calculation of insurance premiums itself has changed in 2020 and 2020, and a businessman should be aware of this.

The patent tax system is an independent tax regime that is applied voluntarily. Individual entrepreneurs - individual entrepreneurs - have the right to apply this regime (Chapter 26.5, paragraph 2 of Article 346.44 of the Tax Code of the Russian Federation).

Who has the right to work for PSN?

According to Art. 346.44 of the Tax Code of the Russian Federation, the patent taxation system is an independent tax regime, which individual entrepreneurs have the right to apply on a voluntary basis.

It is important that the patent taxation system may not be applied in all constituent entities of the Russian Federation. It can be used only in those regions where the possibility of using PSN is permitted by the legislation of a given subject of the federation.

Since 2020, federal legislation allows local authorities to independently establish criteria for the application of PSN. Accordingly, the conditions for applying PSN will differ in different regions. Therefore, from 2020, regional authorities can, at their discretion, establish the following criteria for the application of PSN:

• the total area of ​​residential and non-residential premises leased (rented), land plots owned by individual entrepreneurs;
• the total number of vehicles and water transport vessels;
• the total number of stationary and non-stationary retail chain facilities and public catering facilities and/or their total area.

Also, unlike 2020, in 2020 regions have the opportunity to independently reduce or increase the amount of potential annual income, on which the cost of a patent depends. The amount of potential income depends on one or more of the following physical indicators:

• average number of employees;
• unit of the number of vehicles, water transport vessels;
• 1 ton vehicle carrying capacity;
• one passenger seat;
• 1 square meter of area of ​​residential and non-residential premises, land plots for rent (hire);
• one stationary and non-stationary retail chain facility, a catering facility and/or 1 sq. meter of area of ​​a retail chain facility and a catering facility).

KBK to pay for a patent in 2020

Briefly about the specifics of the patent taxation system. Its essence is that the entrepreneur pays a fixed percentage of the potential income determined for the place of business of the constituent entity of the Russian Federation.

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There are strict deadlines for paying the amount for a patent. If the patent is issued for a period not exceeding six months, the entire amount must be paid at once. If the patent registration period is longer, then 1/3 of the amount is paid first, and then the remaining part until the patent expires.

Kbk for paying taxes and insurance premiums in 2020

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In order for the costs of delivery of goods, materials, and business trips to be taken into account when calculating income tax, primary documents are required. A specialist from the Ministry of Finance tells us what documents will be needed in various situations.

→ Accounting consultations → Payment order

Current as of: December 21, 2020

You will find the KBK for 2020 in a separate material.

Starting from 2020, some BCCs for paying taxes and contributions are changing (Order of the Ministry of Finance of Russia dated December 7, 2016 N 230n). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2020. Codes that have changed compared to 2020, as well as new KBK-2017, are in italics and marked with an asterisk.

KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN

Name of tax, fee, payment KBK (field 104 of the payment slip)

KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes

Name of tax, fee, payment KBK (field 104 of the payment slip)

Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2020, No. 1, p. 63.

KBK: insurance premiums 2017

The BCC for all contributions controlled by the Federal Tax Service since 2020 has become new.

Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2020 there will be another. That is, if, for example, you transfer contributions for December 2020 in January 2020, then they are paid to the KBK intended for contributions for periods expired before 2020.

Kbk for contributions for periods expired before 01/01/2017

Type of insurance premium KBK (field 104 of the payment slip)

Source: https://GlavKniga.ru/situations/k502859

Kbk For Patent Payment In 2020

Download the current KBK for the year. Create a personal tax calendar for individual entrepreneurs. The patent tax system is a special tax regime that only individual entrepreneurs have the right to apply. The essence of this regime is that the individual entrepreneur pays to the budget the cost of a patent for a specific type of activity. To transfer the cost of a patent to the budget, you need to indicate the correct BCC on the payment slip.

Patent for individual entrepreneurs for a year. KBK 1 01 01 what PSN tax is a special regime acceptable exclusively for individual entrepreneurs. The right to work on a patent is regulated by the laws of regional authorities. Being very progressive, PSN significantly simplifies the life of an entrepreneur - it frees him from accounting, paying all basic taxes, and submitting mandatory tax reports.

Current KBK: IP patent 2020 Moscow region, Moscow and all regions of Russia

An individual entrepreneur can issue one patent for each type of business for a period of one to 12 months (year). You can work on a patent only in the area specified in the patent. This can be a region of Russia as a whole or a separate municipal territory or a federal city.

In 20 digits of the BCC, all types of budget revenues and expenses are encoded according to a certain algorithm. Tax transfers are considered budget revenues, therefore, in order for the payment to be received as intended, when filling out a payment order, the BCC must be indicated in field 104. Using this payment order details, banks determine which budget to credit the paid amount to.

Kbk to pay for a patent in 2020

In this case, the entrepreneur automatically switches to the general regime and must pay basic taxes, such as VAT, personal income tax and property tax, from the beginning of the period for which the patent was issued, that is, for all 4 months.

In any case, contributions to compulsory medical insurance and compulsory health insurance in a fixed amount for 2020 must be paid before, and the 1% pension contribution must be paid before. For this purpose, special budget classification codes are provided: If an entrepreneur decides to pay contributions to VNIM, then in the payment slip for these contributions he must indicate KBK 393 1 1700 180.

Personal income tax for a patent 2020 details in St. Petersburg

Personal income tax for a foreign employee working under a patent in St. Petersburg, where the advance payment is 3,000 rubles: If we add to these difficulties the need to reflect deductions, the process becomes even more complicated. KBK and certificate 2-NDFL For foreigners, various budget classification codes are used.

• pay in cash through the cash desk of any bank;
• deposit cash through the terminal;
• You can pay a foreign citizen for a patent online - through the State Services portal or on the website of the Federal Tax Service, that is, by bank transfer using a bank card.

Which KBK are used to pay for IP patents in 2020

Copying site materials is prohibited. All materials, any text information, graphics or video, as well as the site structure and page design, are protected by Russian and international legislation. The amendment order will introduce, in particular, the BCC for payment of: tax on professional income (this tax must be paid by self-employed citizens) - 182 1 0500 110; single tax payment of an individual - 182 1 0600 110.

Flexibility The purchase of a patent is carried out for a period from a month to a year. In addition, the required tax amount is always indicated on the patent, and therefore this system is extremely clear for taxpayers. FSS: registration required. This must be done no later than 30 days after the conclusion of the employment contract between the parties. IMPORTANT If, since the beginning of 2020, the income of an individual entrepreneur has not exceeded 60 million rubles, then he can switch to PSN. It is necessary to take into account sales income, determined in accordance with Article 249 of the Tax Code, for all types of business in respect of which the individual entrepreneur switches to a patent. The list of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code. At the same time, constituent entities of the Russian Federation have the right to expand this list in relation to other household services specified in OKVED 2 and OKPD 2. Incorrect indication of the KBK is among such errors. The Federal Tax Service, having received a payment with an incorrect BCC, with a high degree of probability, based on other details, will correctly classify and credit the payment. But if the available data is not enough, the tax authorities will add the payment to the outstanding receipts. In this case, the entrepreneur should submit to the Federal Tax Service a clarification of the payment indicating the correct BCC.

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Kbk for individual entrepreneurs

You need to go to the INFS (Tax Inspectorate) website and fill out the information to generate a receipt.

Payment for a patent is not a state duty, but a tax, so the tax office acts as the payment collection agent.

By clicking on the link, you need to fill out a few steps and save the receipt:

Step 1. Fill in your Last Name and First Name. It is not necessary to fill out the TIN, but if available, indicate the TIN.

New BCCs for insurance premiums for LLCs and individual entrepreneurs have been published

Step 2. Select “Taxes on personal income” in the “Tax” field.

Step 3. Enter your registration address - follow the system prompts!

Step 4. Select the type of tax - “Personal Income Tax. paid by foreign citizens employed by individuals on the basis of a patent (only in terms of advance payments)”

Step 5. Payment type - select the one you need, if the payment is the first and advance payment - select “Tax”.

Step 6. Payment amount - advance payment for future months - 4000 rubles (1 month in advance), 8000 rubles (2 months in advance) or 12000 rubles (3 months in advance).

The receipt is almost ready! Select cash payment, click the “Generate PD” button to print a receipt, or select non-cash payment and pay online.

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Kbk for paying taxes under the patent system for individual entrepreneurs

Source: https://buh-experts.ru/kbk-dlja-ip/

Which KBK are used to pay for IP patents in 2020

Changes. Transition table. Taxes and contributions of the simplified tax system Download a free sample and example of filling out a payment order for paying taxes and fees in 2020 Download and print a table of KBK codes 2020 patent for individual entrepreneurs To pay the “patent” tax, an entrepreneur must apply the KBK corresponding to the type of budget: city districts, municipal districts , or cities of federal significance.

From February 22, 2020, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 0210 160 (order No. 255n dated December 27, 2020). However, then it was canceled (order dated February 28, 2020 No. 35n). For the additional percentage, the BCC does not change.

Budget classification codes for individual entrepreneurs on a patent

To start working on PSN, an entrepreneur must pay a percentage of his potential income. This payment replaces the basic tax, which businessmen in other regimes usually pay as a percentage of income received (revenue). Also, PSN taxation exempts entrepreneurs from personal income tax, land tax and VAT (with some exceptions).

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The deadline for obtaining an individual entrepreneur patent for the next calendar year is until December 20 of the current year. The businessman must submit a Form 26.5-1 application and then make payments on time. You can independently generate and print a receipt for payment of a patent on the Federal Tax Service website.

Kbk For Patent Payment In 2020

Organizations do not have the right to apply it, and private entrepreneurs operating under a simple partnership or on the basis of a power of attorney for property management will also not be able to apply this regime. At the same time, the subject of the Federation must adopt legal acts that approve the use of a patent regarding types of business activities in a given region.

For municipalities, KBK 1 05 02 is used If the urban district has an intra-city division, KBK 1 05 02 If it is necessary to pay to the budget of an intra-city district, KBK 1 05 02 Since UTII does not operate on the territory of Moscow, the patent tax system is widespread.

How to issue a receipt for payment of a patent for an individual entrepreneur on PSN

Good afternoon, dear entrepreneurs!

A few instructions on how to generate a receipt for paying for a patent for an individual entrepreneur. Many people fill them out manually, but in fact, there is a wonderful (and official!) service right on the website of the Federal Tax Service of the Russian Federation.

I highly recommend using it.

So, let's get straight to the point:

We go to the website of the tax office of the Russian Federation and fill out a special form:

· If you don’t know the Federal Tax Service code, then simply click the “Next” button.

Enter all your address information. Each time you press the “Next” button.

We see the codes of the Federal Tax Service and OKTMO, which are determined automatically.

· Then select the type of payment document “Payment document”;

· Select “Payment Type”. This is “Payment of tax, fee, payment, duty, contribution, advance (prepayment).”

Click the “Next” button if we don’t know the BCC;

· Select the tax to be paid.

This is where everything is quite complicated, since there are a lot of different payments in the drop-down list. It’s easier to use the input field by typing in the word “patent”, then the search circle will narrow down, and there it’s easy to find the payment we need.

In this particular case, this is “The tax levied in connection with the use of the patent taxation system, credited to the budgets of municipal districts (payment amount (recalculations, arrears and debt for the corresponding payment, including the canceled one) (18210504020021000110).

You may have another BCC, which you need to check with your tax office, as there are several of them.

The above examples show the 2020 CBC

Please note that in 2020 there will be new KBK:. Accordingly, illustrations may vary

But the essence remains the same!

Accordingly, illustrations may vary. But the essence remains the same!

It’s even better to find out the current KBK on this page

(don’t forget to first select the desired region of the Russian Federation)

· Next, in the line “Status of the person who issued the payment document”, select “Payment of tax, fee, duty, contribution, advance (prepayment)”;

· Basis of payment – ​​“TP – payments of the current year”;

· Tax period – “Specific date” and indicate the date of payment of the required amount.

Click the “Next” button.

· We indicate the Taxpayer Identification Number, Full Name, Amount (the address appears automatically).

In order not to make a mistake in the amount, check it again in your patent, everything is described in detail there.

· Now you need to choose a payment method.

Cash

Select “Cash” and click “Generate payment document”.

We print out the receipt and go to pay, for example, at Sberbank.

Of course, you need to pay for the patent AFTER the application to switch to PSN is approved.

dmitry-robionek.ru

Kbk for patent payment in 2020

If the employer does not check the availability of such a work permit, or does not deduct tax on fixed advance payments issued to non-residents, then sanctions may be imposed on him. The internal number of the document, the date it was filled out and the amount displayed in words should be reflected; the next line talks about the company acting as a tax agent, as well as its INN and KPP.

• So, if the date of receipt of money and tax deduction is March 1, then contributions should be transferred before March 30 inclusive.
• An exception will be individual entrepreneurs who work on the basis of UTII or a patent; they also pay a fee at the place of registration.
• In 2020, changes occurred in some BCCs, but they did not affect all groups of taxpayers.
• But you still need to figure out what codes currently exist, and what needs to be indicated on the payment receipt in order to easily pay the fee due to a person.

New details for paying for a patent

The possibility of online payment is provided on the website of the tax service; the possibility of online payment on the websites of regional services may not be available. Payment without a TIN The payer does not always know this data, but in this case there are several ways to obtain this information.

To obtain a work patent, foreign citizens must pay a fixed income tax. A receipt for payment of this tax is included in the set of documents that must be submitted to the Federal Migration Service to obtain a patent. Details for the state fee for a work patent must include INN, KPP, account number, bank name, BIC, KBK, OKTMO.

Errors when filling out the KBK

Tax legislation specifies situations when the obligation to pay tax is considered unfulfilled (Clause 4 of Article 45 of the Tax Code of the Russian Federation), namely:

• incorrect indication of the Federal Treasury account number;
• incorrect indication of the name of the recipient's bank.

The tax legislation does not mention any other errors in payment orders that resulted in non-transfer of funds.

But in accordance with Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases,” the obligation is considered unfulfilled if the following is incorrectly indicated:

• Federal Treasury account numbers;
• name of the recipient's bank;
• budget classification code.

Based on these documents, we can conclude that if section (104) of the payment order is filled out incorrectly, the tax authorities do not have the right not to count the payment, but the fund has the right to do so.

Thus, in order to avoid troubles, you must be very careful when filling out the BCC in the payment order.

PSN changes in 2019

Moreover, the list of goods subject to mandatory labeling has already been approved by the Government of the Russian Federation by Order No. 792-r dated April 28, 2018. This list includes a number of consumer goods, for example, perfumes and eau de toilette, bed linen, shoes, several types of clothing, including children's clothing.

• an increase in the types of activities permitted for the use of PSN;
• the possibility of obtaining one patent for several types of activities. Until 2020, it was necessary to obtain a patent for each type of activity. For example, in 2020, an individual entrepreneur was engaged in retail trade and the provision of hairdressing services. To legalize one's activities, it was necessary to submit two applications for each type of activity and obtain two patents.

https://youtu.be/F6TAMhTXjN8

Legislative framework for the functioning and reporting of the special taxation system

The nuances of the design and operation of PSN are reflected in the Tax Code, in Chapter 26.5.

The main document that provides guidance for entrepreneurs is the Law “On the Patent Taxation System”.

Important : it is worth noting that, in accordance with the law, the patent tax system in 2020 can only be applied in the region in which the legislative assembly adopted a permitting decision.

At the moment, not all regions are covered by such solutions, however, the authorities of such large cities and regions as Moscow and the Moscow region have opened up the opportunity for their entrepreneurs to work on a PSN that is beneficial to them.

Categories of individual entrepreneurs who can work under the patent scheme

The patent tax system in 2020 provides the right to operate to individual enterprises subject to the following conditions:

1. The presence of employees working for hire in a number not exceeding 15 people.
2. Revenue for a certain tax period as a result of entrepreneurial activity does not exceed 60 million rubles.

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Patent tax system and other taxes

The essence of a patent is precisely to facilitate and simplify taxation

By purchasing a patent, an entrepreneur is exempt from paying personal income tax, VAT, and property tax for individuals for a certain period of time (important note: if it is not used within the framework of a patented activity)

In addition, in Moscow, those who have purchased a patent are exempt from the recently introduced trade tax. In the future, a trade tax may be introduced in St. Petersburg and Sevastopol, and individual entrepreneurs from these cities should also keep this in mind.

In general, it turns out that the entrepreneur only has to pay additional insurance premiums. At the same time, reduced rates apply to workers here.

However, there are exceptions - these are activities such as catering, as well as renting out real estate. The insurance premium rates of an entrepreneur “for himself” cannot be reduced; the tax regime is not taken into account when calculating them.

We also note that each type of activity requires its own patent. If an entrepreneur is engaged in some other business for which there is no patent, then he will have to pay for it under some other tax regime.