How to fill out and when to submit a tax return under the simplified tax system?

The simplified tax system or “simplified” is the most popular special tax regime in the country. It is used by both entrepreneurs and legal entities. Submission of a declaration under the simplified tax system is carried out once a year, the deadline for submission is determined by tax legislation. In this article we will consider the features of the “simplified” tax, the declaration form and the procedure for filling it out.

Deadlines for submitting reports to the simplified tax system “income”

Simplified annual declarations are submitted by:

• no later than March 31 of the year following the reporting year - if the simplifier is a legal entity;
• no later than April 30 of the year following the reporting year - if the simplifier is an individual entrepreneur.

In 2020, the deadlines for submitting a declaration under the simplified tax system for 2018 are:

• for legal entities - 04/01/2019 (postponement from Sunday, March 31);
• for individual entrepreneurs - 04/30/2019.

If you have lost your right to use the simplified tax system, submit your declaration by the 25th day of the month following the quarter in which you lost your right to use the simplified tax system. If you voluntarily refuse to use the simplified tax system, report by the 25th day of the month following the month of submitting the notice of refusal from the simplified tax system to the tax office.

In 2020, you do not have to submit a declaration under the simplified tax system for individual entrepreneurs.

The head of the Federal Tax Service reported to V.V. Putin. about the imminent cancellation of declarations under the simplified tax system. This became possible thanks to modern technologies or online cash registers, which have been introduced in Russia for several years in a row.

The declaration will be canceled for individual entrepreneurs who switch to the simplified taxation system online - use online cash registers and currently use the object of taxation “income”. The tax authority will independently calculate the tax based on the data transmitted by the online cash register. And the taxpayer will immediately receive a notification for payment with the calculated amount, like an individual entrepreneur on a patent.

In addition to the declaration, simplified students will be able not to take the KUDiR.

This will make the work of entrepreneurs easier, but will reduce the ability to control the tax calculation process. However, the transition will be carried out voluntarily, so each individual entrepreneur will be able to choose what is more important to him - control over taxes or easy reporting.

Submit your simplified tax system declaration in the Kontur.Accounting web service. The service itself will fill out the declaration and check it before sending it. Report online, keep accounting in Kontur.Accounting, pay salaries, exchange electronic documents with counterparties and control the company’s finances directly in the service. The first month of operation is free for all new users!

Declaration form for the simplified tax system “income”

In 2020, a declaration form is in force, approved by order of the Federal Tax Service of February 26, 2016 No. ММВ-7-3 / [email protected] It is intended both for simplifiers who pay tax on income, and for simplifiers who pay tax on the difference between income and expenses .

For the simplified tax system “income” the following sections of the declaration are required to be completed:

• title page;
• Section 1.1, which records the amounts of advance payments and tax payable/reduced at the end of the year;
• Section 2.1.1, which indicates the amount of income, tax rate, taxpayer advances and paid insurance premiums, contributions under voluntary insurance contracts and disability benefits.

You may also need to complete Section 2.1.2 for the Trade Fee and Section 3 for the Taxpayer's Funding Report. These sections are filled out only if necessary: ​​if you paid a trading fee during the year or received assets as part of charity or targeted financing (according to the provisions of Article 251 of the Tax Code of the Russian Federation).

Declaration form for the simplified tax system “income” for 2020.

General reporting of LLC on the simplified tax system in 2020

First, let's talk about the basic mandatory reporting of simplifiers. This refers to the declaration directly for the single tax. And accounting reports. We have listed the deadlines for submitting these reports in Table 1. At the same time, there is a possibility that from 2020, for simplified tax collectors using online cash registers, including LLCs, the “simplified” tax return will be canceled altogether. Follow with us the relevant legislative initiatives.

Important: financial statements for 2020 must be submitted only to the Federal Tax Service. Now you don’t need to wear it to Rosstat. Exceptions: the presence of information containing state secrets. Or cases established by the Federal Government.

Table 1. Main reports of LLC on the simplified tax system - 2020 to the tax office

For 2020 - until March 31, 2020 inclusive;

for 2020 - until March 31, 2021 inclusive (subclause 1, clause 1, article 346.23 of the Tax Code)

On paper or electronically - at the choice of the taxpayer (clauses 3 and 4 of Article 80 of the Tax Code)

For 2020 - until March 31, 2020 inclusive;

for 2020 - until March 31, 2021 inclusive (Article 18 of Law dated December 6, 2011 No. 402-FZ)

For 2020 - on paper or electronically.

For 2020 - only in electronic form via the Internet (Article 18 of the Law dated December 6, 2011 No. 402-FZ as amended, paragraph 4 of Article 2 of the Law dated November 28, 2018 No. 444-FZ “On Amendments to the Federal Law “ About accounting”)

The procedure for filling out the simplified taxation system “income” declaration

The procedure for filing a declaration is specified in Appendix 3 to the Federal Tax Service order No. ММВ-7-3/ [email protected]

Let's remember the general rules:

• Amounts are indicated in full rubles, rounded according to the rules of mathematics: 50 kopecks or more are rounded to a full ruble.
• The declaration has continuous numbering.
• We do not provide sheets and sections with no indicators.
• If you fill out the declaration by hand, the ink must be black, purple or blue. You cannot correct errors with the corrector. We recommend that if an error is discovered, you rewrite the sheet where the error was made.
• If you fill out the declaration on a computer and then print it out, then double-sided printing is not allowed. We fasten the declaration sheets only with a paper clip, not with a stapler.
• We fill in the indicators from left to right, starting from the leftmost cell. But if you fill out the declaration using a program for keeping records and submitting reports, align the numerical indicators to the right margin of the report.
• Text fields should be filled in capital block letters.
• If the indicator is missing, put a dash in the corresponding line of the declaration. If a line is not completely filled in, then also put a dash in the unfilled cells of the line.
• On each page of the declaration, indicate the tax identification number (required) and checkpoint (if any).

The procedure for filling out the title page of the simplified tax system declaration “income”

When filling out the title page, please indicate your Taxpayer Identification Number and Taxpayer Identification Number. If the report is submitted by the successor organization for a reorganized company, indicate the TIN and KPP of the legal successor, and in the field “Taxpayer” and “TIN/KPP of the reorganized organization” - the name, TIN and KPP of the reorganized company.

If you are submitting a declaration for the first time during the reporting period, in the “Adjustment number” field, enter “0 – -”; if you are submitting an update, indicate the serial number of the update.

The tax period code when submitting the simplified tax system “income” declaration for 2018 is 34.

Also put on the title page:

• the year for which the declaration is provided;
• tax authority code;
• full name of the company or line by line full name of the entrepreneur;
• activity code according to OKVED-2;
• taxpayer's telephone number;
• number of pages in the declaration;
• the number of additional sheets - for example, a power of attorney confirming the authority of the taxpayer’s representative.

If the report is submitted by the head of the company or individual entrepreneur personally, in the field “I confirm the accuracy and completeness of the information specified in this declaration” should be put 1, if the representative - 2.

Also on the title page is the full name of the head of the organization, his personal signature and the date of signing the report. Entrepreneurs do not re-indicate their full name, but only sign and set the date of signing. If the report is submitted by a representative of the taxpayer, then he indicates his full name line by line, signs and dates it. You will also need to provide a document confirming the authority of the taxpayer's representative.

In turn, tax officers on the title page of the simplified taxation system “income” declaration fill out the method of submitting the declaration, the number of pages in it, the number of sheets of attached documents, the date of filing the declaration, the full name and signature of the inspector who accepted the declaration.

Where to apply and how?

A completed tax return under the simplified taxation system is submitted to the government agency in three ways:

• personally;
• by mail (be sure to attach a list of documents);
• via the Internet.

A declaration is submitted to the tax authority where the individual entrepreneur or legal entity is registered. If the submission occurs in the first way, then you need to make 2 copies of the declaration: the first is submitted, and the second is marked by a government agency employee and is kept by the taxpayer. When you send the document by mail, you will be given a receipt. The date indicated on it will be the delivery date.

The procedure for filling out section 1.1 of the simplified tax system declaration “income”

Fill out Section 1.1 of the simplified tax system declaration for 2020 as follows:

The procedure for filling out section 2.1.1 of the simplified tax system declaration “income”

Section 2.1.1 is filled out as follows:

Conditions for applying the simplified tax system

In order to report to the “tax office” through the simplified tax system, you must fulfill some requirements. Moreover, they are different for individual entrepreneurs and legal entities.

Individual entrepreneurs must:

• have less than 100 employees;
• the amount of income from activities should not exceed 60 million rubles;
• the residual value must be below 100 million rubles.

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Legal entities must:

• not contain more than 25% of the assets of third-party organizations;
• have no branches or representative offices.

If for 3 quarters of one calendar year the income of a legal entity did not exceed 45 million rubles, then the organization has the right to submit a notice of transition to a simplified taxation system.

Sample of filling out the simplified taxation system “income” declaration

To help you understand the procedure for filling out the simplified tax system “income” declaration, we have prepared an example of tax calculation and a sample of filling out the report.

Example

LLC "Kadrovik", type of activity - provision of accounting and legal services. The staff has a director (he is also the only founder, he does not receive a salary) and 1 employee (salary 30 thousand rubles per month). Contributions to pension, medical and social insurance are transferred from the employee’s salary - 30.2% of the salary amount. The tax rate under the simplified tax system for “income” is standard - 6%.

The accountant of Kadrovik LLC will fill out the simplified taxation system declaration for 2020 based on the following data:

The tax payable is calculated as 6% of the income. It is reduced by insurance premiums, but not by more than half.

The advance for the 1st quarter is equal to the amount of tax payable taking into account employee insurance contributions for the 1st quarter. The advance for the half-year is calculated as the difference between the tax payable taking into account employee insurance contributions for the half-year and the advance paid for the 1st quarter. The advance payment for 9 months and the annual tax to be paid are calculated in the same way.

Sample of filling out the simplified tax system “income” declaration for 2020.

Salary reports of LLC on the simplified tax system in 2020

Attention! The deadlines for submitting 6-NDFL and 2-NDFL have changed. See our table for new dates.

The rest of the mandatory reporting block of all companies on the simplified tax system is for the salary section. At the same time, a number of reports must be submitted, even if there were no accruals or payments to staff. This is the so-called zero “salary” reporting. Namely, “empty”, in the absence of appropriate operations, are submitted quarterly:

• — calculation of contributions to the Federal Tax Service;
• - Form 4-FSS in Social Security.

You need to submit monthly information to the Pension Fund of the Russian Federation using the SZV-M form. It is always safer to report strictly based on the results of the month. But if all the data is known, then the Pension Fund is not against accepting reports for the current month before its end. This is convenient for accountants of small firms.

But income tax reports do not need to be filed in the absence of payments. We are talking about the annual 2-NDFL certificate, which is drawn up personally for each employee. And such a quarterly summary form as 6-NDFL. See our Table 2 for exact deadlines for “salary” reporting.

Table 2. “Salary” reports of employers in 2020

Information on the average number of employees for the previous calendar year

For 2020 - no later than January 20, 2020;

for 2020 - January 20, 2021 (clause 3 of article 80 of the Tax Code)

On paper or electronically - at the choice of the taxpayer (clauses 3 and 4 of Article 80 of the Tax Code)

Form SZV-M for the Pension Fund (it is also expected that in 2020 a new form SZV-TD will be added to it - data required for entering into the electronic work book)

No later than the 15th day of the month following the reporting month (clause 2.2 of Article 11 of the Law dated 01.04.96 No. 27-FZ). You can submit the report earlier, in the current month, if you have accurate information.

Deadlines for 2020, taking into account weekends (Article 193 of the Civil Code):

• for December 2020 - January 15, 2020;
• February - March 16 (Monday);
• March - April 15;
• April - May 15;
• May - June 15;
• June – July 15;
• July – August 17 (Monday);
• August – September 15;
• September – October 15;
• October - November 16 (Monday);
• November - December 15;
• December 2020 – January 15, 2021

This is important to know: Types of simplified tax system for LLC

Electronically, if the number of employees whose data is included in the calculation is 25 people or more (paragraph 3, paragraph 2, article 8 of the Law dated 01.04.96 No. 27-FZ)

Form SZV-STAZH to the Pension Fund (simultaneously with form EDV-1)

For 2020 - no later than March 2, 2020 (Monday);

for 2020 - March 1, 2021 (clause 2 of article 11 of the Law of 01.04.96 No. 27-FZ, article 193 of the Civil Code)

Calculation of insurance premiums (ERSV) to the Federal Tax Service

No later than the 30th day of the month following the reporting (calculation) period (clause 7 of Article 431 of the Tax Code). That is, the deadlines, taking into account weekends (7 Article 6.1 of the Tax Code):

• for 2020 - January 30, 2020;
• 2020 - February 01, 2021 (Monday)

Electronically, if the number of employees per quarter exceeds 25 people, that is, 26 people or more (clause 10 of Article 431 of the Tax Code)

Form 4-FSS to the Social Insurance Fund

On paper - no later than the 20th, in electronic form - on the 25th following the results of the reporting (calculation) period (clause 1 of Article 24 of Law No. 125-FZ dated July 24, 1998). That is, the deadlines, taking into account weekends (Article 193 of the Civil Code):

• for 2020 - January 20 and 27 (Monday), 2020, respectively;
• 2020 - January 20 and 25, 2021

Electronically, if the number of employees per year exceeds 25 people, that is, 26 people or more (clause 1 of Article 24 of Law No. 125-FZ dated July 24, 1998)

Tax agents for personal income tax (if there are charges/payments/withholdings)

Message about the impossibility of withholding personal income tax – form 2-NDFL with sign “2” (clause 5 of article 226, clause 7 of article 6.1 of the Tax Code):

• for 2020 - no later than March 2, 2020 (Monday);
• for 2020 - no later than March 1, 2021.

Certificate of income of an individual - form 2-NDFL with sign “1” (clause 2 of Article 230 of the Tax Code):

• for 2020 - no later than March 2, 2020;
• for 2020 - no later than March 1, 2021

Attention! Now 2-NDFL is submitted no later than March 1, and not April 1!

Electronically, if in the reporting year the number of individuals receiving income is 25 people or more (paragraph 7, paragraph 2, article 230 of the Tax Code). At the same time, amendments to the Tax Code are being prepared to reduce the indicator from 25 people to 10

During the year - no later than the last day of the month following the reporting period; for a year - no later than April 1 (paragraph 3, paragraph 2, article 230 of the Tax Code). That is:

• for 2020 - March 2, 2020 (Monday);
• 2020 - March 1, 2021

Attention! Now the annual 6-personal income tax is due no later than March 1, and not April 1!

What kind of reports are submitted by only a number of companies in 2020, depending on the specific business situation?

Depending on your specific situation, you may be required to submit the reports we have listed in Table 3 of this article. In particular, these are:

1. Declaration on UTII, if the LLC combines the simplified tax system and imputation.
2. VAT declaration, if a simplified company voluntarily issues invoices to its counterparties with a dedicated value added tax. Or acts as a tax agent for VAT.
3. Journal of invoices, if the simplifier acts as an intermediary, without being a tax agent.

Important: transport and land tax declarations are canceled from reporting for 2020. The corresponding articles of the Tax Code will lose force. This means that companies will report for these taxes for the last time at the end of 2020 (if there is an object of taxation). In 2021, LLCs will already receive messages from the tax office - similar to what is now the case with regard to the property tax of individuals.

Table 3. Possible reports of an LLC using the simplified tax system in 2020 to the tax office (depending on the specific business situation)

Persons combining simplified taxation system and UTII

No later than the 20th day of the month following the tax period. That is, taking into account the weekend, you need to report (clause 3 of article 346.32, clause 7 of article 6.1 of the Tax Code):

• for the 4th quarter of 2020 - no later than January 20, 2020;

On paper or electronically - at the choice of the taxpayer (clauses 3 and 4 of Article 80 of the Tax Code)

VAT tax agents and simplifiers who, on their own initiative, issued invoices with the amount of value added tax allocated in them

No later than the 25th day of the month following the expired quarter (clause 5 of Article 174, Article 163 of the Tax Code). That is, taking into account the weekend, you need to report (clause 7, article 6.1 of the Tax Code):

• for the 4th quarter of 2020 - no later than January 27, 2020 (Monday);

Mandatory in electronic form via TKS. Exception: declaration of tax agents - simplifiers, provided that they do not carry out intermediary activities with the issuance of invoices on their own behalf (clause 5 of Article 174 of the Tax Code)

Journal of received and issued invoices

Non-tax agents within the framework of intermediary activities (activities under transport expedition agreements, when performing the functions of a developer)

No later than the 20th day of the month following the reporting quarter. That is, taking into account the weekend, you need to report (clause 5.2 of article 174, clause 7 of article 6.1 of the Tax Code):

• for the 4th quarter of 2020 - no later than January 20, 2020;

Only in electronic form (clause 5.2 of Article 174 of the Tax Code)

Transport tax declaration

Persons on whom taxable transport is registered

For 2020 - no later than February 3, 2020 (paragraph 1, clause 3, article 363.1 of the Tax Code). For 2020 - not for rent, canceled (Clause 17 of Article 1 of Law dated 04/15/2019 No. 63-FZ)

On paper or electronically - at the choice of the taxpayer (clauses 3 and 4 of Article 80 of the Tax Code)

Land tax declaration

This is important to know: The procedure for filling out a declaration under the simplified tax system

Owners of taxable land plots

For 2020 - no later than February 3, 2020 (clause 3 of Article 398 of the Tax Code). For 2020 - not for rent, canceled (clause 26 of article 1 of Law dated 04/15/2019 No. 63-FZ)

Declaration on property tax of organizations

Simplifications with objects for which the tax base is the cadastral value

For 2020 - no later than March 30, 2020;

For 2020 – no later than March 30, 2021 (clause 3 of Article 386 of the Tax Code)

The procedure for submitting the simplified taxation system “income” declaration

You can submit the declaration:

• personally;
• through a representative by proxy - please note that inspections require a notarized power of attorney from the representative of the individual entrepreneur;
• sending by mail - we recommend sending by registered mail with an inventory and receipt of receipt: then in a controversial situation you will be able to confirm to the inspection that you have fulfilled your obligation to submit the report;
• electronically, signing with an electronic signature.

You need to submit a report:

• for an entrepreneur - to the inspectorate at the place of registration;
• for a legal entity - to the inspectorate at the location, that is, at the legal address.