How do they submit declarations under the simplified tax system now?
All simplifiers are required to submit a declaration annually under the simplified tax system. The deadline for organizations is March 31 of the next year (taking into account the postponement - 06/30/2020). For entrepreneurs - April 30 of the next year (taking into account the postponement - 07/30/2020) (Article 346.23 of the Tax Code).
Also, all simplifiers are required to fill out the Income and Expense Accounting Book. The book of accounting for income and expenses is intended for the correct formation of the tax base for taxes during simplification. Therefore, it is not necessary to reflect business transactions that do not affect the calculation of tax. This follows from the provisions of Article 346.24 of the Tax Code.
Limits have been increased to reduce insurance premium rates.
In 2020, the annual maximum payments to employees were increased, above which rates are reduced. New limits: OSS for sick leave and maternity leave - 865 thousand rubles, OPS - 1,150 thousand rubles. A year earlier, these limits were: OSS for sick leave and maternity leave - 815 thousand rubles, OPS - 1,021 thousand rubles.
Insurance premium rates for 2020
- Mandatory pension insurance:
22% – if the employee’s total income is less than the annual limit,10% – if the employee’s total income exceeds the annual limit.
- Compulsory social insurance in case of disability and maternity:
2.9% – if the employee’s total income is less than the annual limit,0% – if the employee’s total income exceeds the annual limit.
Cancellation of reporting under the simplified tax system from 2020: the goal of the Ministry of Finance
An important amendment planned by legislators from 2020 is the abolition of the tax return for taxes paid in connection with the application of the simplified taxation system. The cancellation of the declaration under the simplified tax system should affect simplifiers with the object of taxation “income”.
A project was published on the website of the Ministry of Finance to cancel the declaration under the simplified tax system for taxpayers with the object of taxation “income” who use online cash registers (subclause 3.1 clause 3 of the Project of the Ministry of Finance of Russia of the main directions of budgetary, tax and customs tariff policy for 2020 and for the planning period 2020 and 2021 as of July 11, 2018).
See the Ministry of Finance website
See the bill at the development stage of the Ministry of Finance
For whom will the declaration under the simplified tax system be canceled next year?
Which entrepreneur has not at least once dreamed that he would no longer submit declarations, frantically looking for the cause of the error or the missing amount?
Now imagine that your dream will soon come true and you won’t have to report for this year. Jokes aside, for some people the need to submit a return under the simplified taxation system (simplified taxation system) will actually be canceled in 2020. This has already been confirmed by the Ministry of Finance and the Federal Tax Service of Russia. Who does this concern?
Last year, the Russian Ministry of Finance published the Main Directions of Tax Policy for 2019-2021. Where it was mentioned that it is planned to cancel the obligation to report under the simplified tax system for companies with the object “income” and using cash register equipment that ensures the transfer of fiscal data to the tax authorities online. Later, the head of the Federal Tax Service of Russia, Mikhail Mishustin, gave his comment on this matter at the board of tax authorities. He noted that a bill on canceling the submission of a declaration under the simplified tax system and maintaining an income book will soon be considered. Thanks to this, 800 thousand simplified workers will be able not to submit reports under the simplified tax system. Inspectorates will receive information for calculating tax using online cash desks.
New mode “STS-online”
Now there are more and more conversations on this topic. The other day, on one of the federal television channels, Deputy Head of the Federal Tax Service of Russia Dmitry Satin spoke about the plans to upgrade the simplified system. This is when an entrepreneur will soon be able to choose the “STS-Online” mode for himself, and the tax authority will calculate the tax for him based on information from the online cash register. This is a plus for both individual entrepreneurs and tax authorities.
The tax office will independently calculate the amount of tax based on the data transmitted by online cash registers and send a notification for payment
Relaxations in administration became possible thanks to modern technologies, which the Federal Tax Service of Russia has been actively implementing for several years. Ease of registration, payment of taxes and communication with the inspectorate are priority issues for businesses that the Federal Tax Service takes into account when implementing the “STS-online”. Indeed, with the introduction of online cash registers, tax officials can track all receipts of money into the cash register and into the taxpayer’s current account. This means that inspectors will be able to themselves calculate the tax that such taxpayers must pay and check how correctly it was paid. In this case, according to officials, there is no longer any need to submit reports.
Results:
- A new “STS-online” mode should appear.
Those who can comply with it will not submit reports and the inspector will calculate the tax. Most likely, it will affect those simplifiers who have chosen the “income” object and use an online cash register. For simplifiers with the object “income minus expenses”, the obligation to submit a declaration under the simplified tax system is unlikely to be cancelled. The fact is that even if they use an online cash register, it is more difficult for them to calculate taxes. After all, they reduce income for expenses from the approved list, and inspectors do not have data on these expenses. - Starting with reporting for 2020, the declaration under the simplified tax system will be canceled only when using an online cash register with the transfer of checks to the Federal through a fiscal data operator
. If the cash register operates offline, there will be no exemption. - It is not yet known exactly for whom the declaration under the simplified tax system will be cancelled: for organizations and individual entrepreneurs (IP) or only for individual entrepreneurs. But recently, officials have been mentioning the word “entrepreneurs”
. We are waiting for the text of the bill with amendments to the Tax Code of the Russian Federation, which, we think, will not take long to arrive.
What the Ministry of Finance wants to do
Simplified residents who have switched to the new “STS online” regime do not submit annual declarations.
For this purpose, the Ministry of Finance plans to introduce a new online simplified taxation system. It will be available to those taxpayers who use online cash register systems. These organizations and individual entrepreneurs will not file a tax return and fill out the Account Book. At the same time, they conduct all income through an online cash register and transmit information to the Federal Tax Service. To switch to the new regime, simplified residents will have to submit a special application to the Federal Tax Service.
Conditions for applying the simplified tax system
To use the simplified tax system, a company must meet the conditions for applying this special regime. You will find information about all the conditions under which a company can apply the simplified tax system in the articles:
- “The procedure for applying the simplified taxation system”;
- “Who are the payers of the simplified tax system?”;
- “Simplified taxation system: changes 2015-2016.”
The material “Types of activities falling under the simplified tax system in 2015-2016” will allow us to assess the possibility of switching to the simplified tax system in terms of the type of activity being carried out. And about the application of the simplified tax system in retail trade, read the article “Application of the simplified tax system in retail trade in 2015-2016.”
One of the criteria for applying the simplified tax system is the amount of income of the company. The following articles are devoted to determining the value of this indicator:
- “Income limit when applying the simplified tax system”;
- “Restrictions on revenue under the simplified tax system in 2015-2016”;
- “When calculating the income limit that allows you to remain on the simplified tax system, returned advances are taken into account.”
You can learn about the value of the deflator coefficient, which adjusts the income limit for 2020, from the material “Deflator coefficients have been approved for 2020.”
In addition to the amount of income, individual entrepreneurs using the simplified tax system must also monitor what the residual value of their fixed assets is. The article “Simplers” is devoted to explaining this need - entrepreneurs should also monitor the residual value of the fixed assets.”
From 2020 until 2020, the use of the deflator coefficient was suspended, but the value of both limits was increased:
- the maximum allowable income per year is up to 150 million rubles;
- income for 9 months of 2020, failure to achieve which allows you to switch to the simplified tax system from 2020 and subsequent years - up to 112.5 million rubles.
The value of the cost of fixed assets also increased (to 150 million rubles), limiting the right to switch to the simplified tax system.
It is necessary to switch to the simplified tax system from 2020 according to the old income limits (about this in the material “Attention! We are switching to the simplified tax system in 2017 according to the old limits!”), but focusing on the new limit on the cost of fixed assets (about this in the material “When switching to Starting from 2020, the simplified tax system can be guided by the new limit on the cost of fixed assets."
You will learn about the features of transferring an organization in the form of a closed joint stock company to the simplified tax system from this article.
Presidential message
In addition to Medvedev’s instructions, conclusions about the high probability of introducing changes can be drawn on the basis of the text of the address published on the official website of the President, with which V.V. Putin traditionally addressed the Federal Assembly. It also mentions the need to simplify business operations and reporting as much as possible for entrepreneurs who work using online cash registers. In particular, the President considers it necessary to provide support for citizens who start doing business and use digital services and cash register equipment for this.
One of the areas of such support should be exemption from reporting and the routine associated with it, that is, it is necessary to create conditions so that paying taxes turns into a simple operation that will take place automatically. According to the President, the use of digital technologies is the main path to “increasing transparency and whitening the economy.”
Thus, the latest news suggests that starting from 2019, a number of organizations and individual entrepreneurs working under the simplified tax system will most likely be exempt from filing the corresponding declaration under the simplified tax system. According to experts, this step can be considered quite predictable from the moment when the state began actively promoting the introduction of online cash registers for private business representatives and, as a result, the development of the so-called digital economy, which is often mentioned on IT websites.
Cancellation of the minimum tax simplified tax system
With regard to the tax rate, lower values were approved in certain regions of the Russian Federation. They apply to individual entrepreneurs who have registered their activities for the first time. The zero rate is valid for 2 years for all individual entrepreneurs who meet certain requirements:
- There were no individual entrepreneur activities in previous years;
- The main type of activity in the field of science, production, social or consumer services for citizens.
Additionally, you will need to clarify whether the region in which the individual entrepreneur intends to operate is participating in the tax holiday program. This measure has temporary restrictions and is valid only until 2021. After that, for individual entrepreneurs it is assumed that the classic rates for the simplified tax system are 6 or 15%, depending on the volume of income and costs of the activity.
Don't forget about the minimum tax of 1%. It is established for cases when, at the end of the year, a loss is received or the amount of the basic tax is less than 1% of all annual revenues. It must be calculated and paid once a year. It is used if the individual entrepreneur uses a tax calculation scheme: income minus expenses multiplied by the appropriate rate (5-15%), depending on the norms of regional law.
Insurance premiums for individual entrepreneurs on the simplified tax system
In 2020, entrepreneurs will have to pay more insurance premiums, as their size has increased.
According to paragraph 1 of Art. 430 of the Tax Code, the amount of insurance contributions for compulsory pension insurance is now 29,354 rubles, if the income of an individual entrepreneur does not exceed 300,000 rubles.
If the income of an individual entrepreneur is more than 300,000 rubles, then the fixed amount of insurance premiums is calculated as follows: 29,354 rubles. + 1% of the amount of income exceeding RUB 300,000.
Insurance premiums for compulsory medical insurance in a fixed amount in 2020 will amount to 6,884 rubles.
STS rate in 2020
What changes are expected here? There are no plans to change this parameter. For those who use the simplified tax system “income”, the rate remains at 6%, for those who pay tax on the object “income minus expenses”, the rate is 15%. Regions can reduce these rates to 1 and 5 percent, respectively.
Payers of the simplified tax system for “income” will also be able to reduce its amount by the insurance premiums paid in the reporting period: companies and individual entrepreneurs-employers by no more than half, and individual entrepreneurs without employees - in full at the expense of the contributions paid “for themselves”. In 2020, the amounts of fixed insurance premiums that entrepreneurs will have to pay for themselves will increase (Article 430 of the Tax Code of the Russian Federation):
There are two tariffs for pension contributions - fixed, for income within 300,000 rubles, and one percent for income above this limit. For 2020, the fixed contribution amount will be RUB 29,354. For each ruble exceeding the annual limit, as before, an additional contribution of 1% will be charged. The maximum annual payment corresponds to an eight-fold fixed contribution - 234,832 rubles. (29,354 x 8).
Organizations and individual entrepreneurs using the simplified tax system have lost the right to reduced tariffs
Some “simplified” people, until recently, had the right to pay insurance premiums at a reduced rate - in the amount of 20% (in the Pension Fund of the Russian Federation - 20%, in the Federal Social Insurance Fund of Russia - 0%, in the Federal Compulsory Medical Insurance Fund - 0%). But the benefit applied only to those operating in the production and social spheres. Moreover, the share of income from this type of activity should have been at least 70% of the total amount of income, determined according to the rules of Art. 346.15 Tax Code of the Russian Federation. And income for the current year should not exceed 79 million rubles.
From January 1, 2020, the benefit for reduced tariffs will be transferred to a general basis, that is, the contribution rate for them increases to 30%.
