The form according to KND 1152017 is the main document of the tax return submitted in tax office Legal entities and individual entrepreneurs on a simplified taxation system. The simplified taxpayer fills in this declaration at the end calendar year considered as a taxable period. The form according to KND 1152017 can be submitted as a paper document, which is printed on a printer, or you can use a printed form filled out with a fountain pen, blue or black ink. It is possible to submit a declaration under the simplified tax system in electronic format, but it is not mandatory for organizations and individual entrepreneurs with less than 100 employees.
If you want to fill out the declaration manually, then on our website there is. You can also download the application form there. But it is much more convenient to use the form below, the row values will be calculated automatically.
The USN tax calculator presented on this page will allow an entrepreneur or organization to calculate and generate a tax return without much difficulty. This can be done in two steps. At first, only numerical values will be needed to calculate the tax amount. Then, if necessary, fill in the fields that appear to generate and print the declaration.
New form declarations
A new declaration form for the simplified taxation system (STS) has been introduced, which will be valid upon submission of the declaration for 2018. It is necessary to calculate the necessary payments and generate a declaration for the 2018 reporting year. Below is the 2013 uniform!
Thanks to the simplified taxation system, part of the funds, property tax or income tax in particular, and also value added tax are excluded from the tax obligatory payments for organizations. Individual entrepreneurs using the simplified taxation system may be excluded from the mandatory payment of taxes on personal income, including VAT, or taxes on their own property.
The tax return form consists of three sections, which are presented:
- a title page intended to indicate required details the taxpayer, as well as the tax authority that accepts the declaration;
- the first section, which includes the total amount of tax declared by the taxpayer.
- the second section, designed to calculate the tax that is paid to the budget by the taxpayer, when using the minimum or free tax system.
The tax return of the USN form according to KND 1152017 is presented in a standard form, which contains the details of the taxpayer. The data presented in it also indicates the total tax deductions, the amount of which is calculated as six percent of the total amount taken from income for the calendar year with the object of taxation "income". The tax return for the object "income minus expenses" is presented with similar deductions minus expenses, using a coefficient from 5 to 15%, depending on regional legislation.
Submission of the final declaration of the USN on the payment of tax on the "simplified" organizations is made no later than March 31 of the year following the reporting one. For example, organizations submit the form for KND 1152017 for 2013 by March 31, 2014.
For individual entrepreneurs, the declaration of the form according to KND 1152017 for 2013 is submitted before April 30, 2014.
Ekaterina Annenkova, an auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation of IA "Clerk.Ru". Photo by B. Maltsev IA Clerk.Ru
At the end of 2013, taxpayers applying the simplified taxation system (USNO) must submit to the tax authorities a tax return on tax paid in connection with application of the simplified tax system.
The submission of the declaration and payment of tax to taxpayers must be carried out within the following terms:
- organizations - no later than March 31, 2014. at its location (registration with the IFTS).
- individual entrepreneurs (IP) - no later than April 30, 2014. at their place of residence (registration with the IFTS).
USNO is special tax regime with a voluntary procedure for its application by organizations and individual entrepreneurs.
In connection with the application of the simplified taxation system, taxpayers are exempted from paying the following taxes:
- Organizations:
- from income tax;
- property tax;
- personal income tax;
- personal property tax;
- VAT (except for tax paid in accordance with a simple partnership agreement (agreement on joint activities)).
- Income (the tax rate is set by the Tax Code of the Russian Federation at a rate of 6%);
- Income reduced by the amount of expenses (the tax rate is set by the laws of the constituent entities of the Russian Federation not higher than 15% and not lower than 5% in accordance with paragraph 2 of Article 346.20 of the Tax Code of the Russian Federation).
- Monetary expression of the income of an organization or individual entrepreneur (with the object of taxation in the form of income).
- Monetary expression of income reduced by the amount of expenses (with the object of taxation "income minus expenses").
- on paper;
- according to established formats in electronic format(transmitted via telecommunication channels).
Note:In accordance with paragraph 3 of Article 80 of the Tax Code, if average headcount the number of employees of the company does not exceed 100 people, the declaration can be submitted not in electronic form, but on paper.
When sending a declaration by mail, the day of its submission is the date of sending the postal item with a description of the attachment.
Note:When calculating tax, you need to be guided by law of the subject of the Russian Federation where the taxpayer is registered, tk. in accordance with paragraph 2 of article 346.20 of the Tax Code of the Russian Federation, tax rates established by the laws of the constituent entities of the Russian Federation and may differ from those specified in the Tax Code.
So, for example, in accordance with Article 1 of the Law of Moscow No. 41 of 07.10.2009. “On the establishment of a tax rate for organizations and individual entrepreneurs using a simplified taxation system that have chosen income reduced by the amount of expenses as an object of taxation”, for organizations and individual entrepreneurs that have chosen income reduced by the amount of expenses as an object of taxation, a tax rate of 10 is established % if they carry out the following types economic activity:
- manufacturing industries;
- management of the operation of residential and (or) non-residential stock;
- research and development;
- provision of social services;
- activities in the field of sports;
- crop production;
- animal husbandry;
- crop production combined with animal husbandry (mixed agriculture);
- provision of services in the field of crop production, ornamental horticulture and animal husbandry, except for veterinary services.
In accordance with Article 346.19 of the Tax Code of the Russian Federation, tax period recognized as a calendar year. Reporting periods are recognized:
- first quarter;
- 6 months;
- 9 months.
At the same time, according to the Letter of the Federal Tax Service of Russia dated October 17, 2013 No. No. ED-4-3 / 18585 "On filling out tax returns submitted to the tax authorities", it is recommended to indicate OKTMO instead of OKATO in the declaration for the 4th quarter of 2013:
"Federal tax office informs that in order to ensure systematization and identification throughout the territory Russian Federation municipalities and included in them settlements The Ministry of Finance of the Russian Federation decided to switch from January 1, 2014 to use in the budget process instead of the currently used codes of the All-Russian classifier objects of administrative-territorial division (hereinafter - OKATO) codes of the All-Russian classifier of territories of municipalities (hereinafter - OKTMO).
In this regard, taxpayers and tax agents when filling out tax declarations, starting from 01/01/2014 until the approval of new forms of tax declarations in the field "OKATO code" recommended indicate OKTMO code.
The declaration includes:
- Title page;
- Section 1 "The amount of tax paid in connection with the application of the simplified taxation system and the minimum tax payable to the budget, according to the taxpayer";
- Section 2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax."
Title page of the declaration
When filling out the declaration in each line and the columns corresponding to it, only one index. In the absence of indicators, a dash is put in the line and the corresponding column.TIN, checkpoint- are indicated in accordance with the certificate of registration of the organization, individual entrepreneur, in the IFTS to which the declaration is submitted.
When specifying the TIN of the organization, which consists of ten characters, in the zone of twelve cells reserved for recording the TIN indicator, dashes (- -) should be put in the last two cells.
Correction number- when submitting a declaration for reporting period for the first time, the figure “0--” is indicated, if corrective declarations are provided, then the number of the correction is indicated in order - “1--”, “2--”, etc.
Tax period (code)- in accordance with Appendix No. 1 to the Procedure for filling out a tax return for tax under the simplified tax system, the following codes correspond to tax periods:
- 34 - Calendar year;
- 50 - The last tax period in the event of reorganization (liquidation) of an organization (upon termination of activity as an individual entrepreneur).
Represented in tax authority(the code)- the code of the IFTS, to which the declaration is submitted, is indicated, according to the documents on registration with the tax authority. This code consists of four digits. The first two digits are the region code (for example, Moscow - 77, Moscow Region - 50), the second two digits are the IFTS number.
By location (accounting) (code)- the code is indicated in accordance with Appendix No. 2 to the Procedure for filling out a tax return. This code means that the declaration is submitted:
Codes for submitting a tax return at the location (accounting):
Taxpayer- the full name is indicated Russian organization, corresponding to the name contained in its constituent documents (if there is a Latin transcription in the name, it is also indicated).In the case of filing an IP Declaration, his last name, first name, patronymic are indicated in full, without abbreviations, in accordance with the identity document.
Code of the type of economic activity according to the OKVED classifier- the code of the type of activity is indicated according to the OKVED classifier.
In the columns " on…pages"- indicates the number of pages on which the Declaration is drawn up.
In the columns " with the attachment of supporting documents or their copies on ... sheets» - indicates the number of sheets of supporting documents or their copies, including copies of documents confirming the authority of the taxpayer's representative (in case the Declaration is signed and (or) submitted by the taxpayer's representative), attached to the Declaration.
In field " I confirm the accuracy and completeness of the information specified in this declaration"- indicates:
- the number "1" if the declaration is signed by the head of the organization or individual entrepreneur;
- the number "2" if the declaration is signed by a representative of the taxpayer (for example, the company's chief accountant, individual entrepreneur).
In field " Name of the document confirming the authority of the representative» - indicates the type of document confirming the authority of the signatory (for example, a power of attorney, its number and date).
Note:If the declaration is signed by the representative of the taxpayer, a copy of the document confirming his authority must be provided along with it. The number of sheets of the document must be taken into account when filling out the column " With the attachment of supporting documents or their copies on ... sheets».
An example of filling out the title page of the declaration:
Section 1 of the declaration "The amount of tax paid in connection with the application of the simplified taxation system and the minimum tax payable to the budget, according to the taxpayer"
Section 1 of the declaration contains indicators of the amount of tax under the simplified tax system, which, according to the taxpayer, are subject to:- payment to the budget;
- to a decrease.
- type of object of taxation;
- OKATO code*;
- the code budget classification(CBC) on which the tax is to be credited.
- The number "1" is indicated by taxpayers whose object of taxation is income;
- The number "2" is indicated by taxpayers whose object of taxation is income reduced by the amount of expenses ( "income minus expenses").
*Recall that in accordance with the letter of the Federal Tax Service No. ED-4-3 / 18585, when filling out tax returns, starting from 01/01/2014, before the approval of new forms of tax returns, it is recommended to indicate the OKTMO code in the "OKATO code" field.
Budget classification code(line 020 ) - the digital code of the budget classification is indicated according to which the amount of tax paid in connection with the application of the simplified tax system is to be credited, based on the following codes:
Amount of advance payment* for tax, calculated payable for:The amounts of advance payments (lines 030 - 050) are indicated in the amount in which they were accrued, and not paid to the budget.
At the same time, in line 040 for the half year, the amount of the actually accrued advance payment for the half year (cumulative total) is indicated, even if this amount less than the amount accrued advance payment for the 1st quarter.
A similar approach must be used when filling in line 050.
First quarter (rub.)(line 030 calculated payable for the first quarter.
Based on the results of each reporting period, the amount of the advance tax payment is calculated as follows:
1. Object of taxation - income, based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
The tax amount can be reduced by the amount of insurance premiums (within the calculated amounts for the same period of time in accordance with the legislation of the Russian Federation):
- for compulsory pension insurance,
- obligatory social insurance in case of temporary disability and in connection with motherhood,
- obligatory health insurance,
- compulsory social insurance against industrial accidents and occupational diseases paid.
At the same time, according to clause 3.1 of article 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payments on tax) cannot be reduced by more than 50% by more than 50% of the costs indicated in this clause.
The exception is individual entrepreneurs who do not make payments and other remuneration individuals. They can reduce the amount of tax (advance tax payments) on paid insurance premiums to the PFR and FFOMS in a fixed amount, without Borders.
This point of view was expressed by the Ministry of Finance in its Letter dated 23.09.2013. No. 03-11-09/39228.
2. Object of taxation "income minus expenses", based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
Half year (rub.)(line 040 ) - indicates the amount of the advance payment for the tax paid in connection with the application of the simplified tax system, calculated payable for half a year, taking into account the amount of the advance payment calculated for the first quarter.
Nine months (rub.)(line 050 ) - indicates the amount of the advance payment for the tax paid in connection with the application of the simplified tax system, calculated payable for nine months, taking into account the amount of the advance payment calculated for half a year.
Amount of tax payable for the tax period (rubles)(line 060 ) - indicates the amount of tax paid in connection with the application of the simplified tax system, payable for the tax period, taking into account the amount of the advance payment calculated for nine months.
Value by line 060 defined:
1. Object of taxation - income, by reducing the amount of calculated tax for the tax period by the amount of insurance premiums paid (within the calculated amounts) for this period:
- for compulsory pension insurance;
- compulsory social insurance in case of temporary disability and in connection with motherhood;
- compulsory health insurance;
- compulsory social insurance against industrial accidents and occupational diseases.
Note:This line is filled in if difference between indicators by line codes 260 , 280 and 050 greater than or equal to zero.
2. Object of taxation "income minus expenses" 260 and 050 .
Note:This line is filled in if the value according to the line code 260 greater than or equal to the indicator by line code 050 and the amount of the calculated tax for the tax period is greater than or equal to the amount of the calculated minimum tax.
The amount of tax to be reduced for the tax period (rubles)(line 070 ) - indicates the amount of tax paid in connection with the application of the simplified tax system, to reduce for the tax period.
Value by line 070 defined:
1. Object of taxation - income , as difference of string values 050 and lines 260 , minus the value by line code 280 .
Note:This line is filled, if the differences between the indicators by line codes 260 , 280 and 050 less than zero.
2. Object of taxation "income minus expenses", as difference of string values 050 and 260 if value by string 050 more values by line 260 and value by line 270 less than or equal to value by line 260 , or as a string value 050 if value by string 260 less than string value 270 .
Budget classification code(line 080 ) - the digital code of the budget classification "18210501050011000110" (Minimum tax credited to the budgets of the constituent entities of the Russian Federation) is indicated for which the amount of the minimum tax paid in connection with the application of the simplified tax system is to be credited.
The amount of the minimum tax payable for the tax period(line 090 ) - indicates the amount of the minimum tax payable for the tax period.
Value by line 070 in this case corresponds to the value of the indicator for the line 270 .
Note:This line is filled if the value in the line 270 more value by line 260 .
Section 2 of the declaration "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax"
Section 2 of the declaration contains the taxpayer's data on the tax rate paid in connection with the application of the simplified taxation system, in addition, Section 2 indicates:- The amount of income received;
- The amount of expenses incurred (with the object of taxation "income minus expenses");
- The tax base;
- The amount of tax accrued;
- The amount of losses of previous years;
- The amount of losses of the current year;
- The amount of the minimum tax.
- 6%, subject to taxation income(clause 1 of article 346.20 of the Tax Code of the Russian Federation) ;
- 15% (clause 2 of article 346.20 of the Tax Code of the Russian Federation), or the tax rate, statutory constituent entity of the Russian Federation within the range of 5 to 15%, subject to taxation income minus expenses.
These incomes include:
- income from sales (Article 249 of the Tax Code of the Russian Federation);
- non-operating income (Article 250 of the Tax Code of the Russian Federation).
- income specified in Article 251 of the Tax Code of the Russian Federation;
- income of the organization subject to corporate income tax (Chapter 25 of the Tax Code of the Russian Federation);
- income of individual entrepreneurs subject to personal income tax (Chapter 23 of the Tax Code of the Russian Federation).
Taxpayers have the right to include in expenses the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in general order received for the previous period.
Note:With the object of taxation income given string not filled .
The amount of loss received in the previous (previous) tax (tax) period (periods), reducing tax base for the tax period for line 001="2" (line 230 ) - indicates the amount of loss received in the previous (previous) tax (tax) period (periods), reducing the tax base for the tax period, with the object of taxation income minus expenses.
Note:With the object of taxation income given string not filled .
Tax base for tax calculation for the tax period for line 001="1": equal to line 210, for line 001="2": line 210-line 220-line 230, if line 210-line. 220-p.230 > 0(line 240 ) - indicates the tax base for calculating the tax for the tax period.
1. When the object of taxation income line 240 = string 210.
2. When the object of taxation "income minus expenses" line 240 = (string 210 - line 220 - line 230 ). Line 240 filled in if the received amount is greater than zero.
The amount of loss received for the tax period for line 001="2": line 220-line 210, if line 210< стр. 220 (line 250 ) - indicates the amount of loss received by the taxpayer for the tax period, with the object of taxation income minus expenses.
Line 250 = (string 220 - line 210 ) and is filled in if the amount of income received indicated in the line 210 less than the amount of expenses incurred, reflected in the line 220 .
Note:With the object of taxation income given string not filled .
The amount of calculated tax for the tax period (line 240 * line 201 / 100)(line 260 ) - indicates the amount of tax calculated on the basis of the tax rate and the tax base, determined on an accrual basis from the beginning of the tax period to its end.
Tax amount(line 260 ) = Tax base (string 240 )* Tax rate (string 201 )/100.
The amount of the calculated minimum tax for the tax period (tax rate 1%) for line 001="2": line 210 * 1 / 100(line 270 ) - indicates the amount of the minimum tax calculated for the tax period, with the object of taxation income minus expenses.
Minimum tax amount(line 270 ) = Amount of income received (line 210 )* 1 /100.
If for the tax period for the line 260 missing value (dashed) or specified value will be less the value specified in the line 270 , then the value along the line 270 must be reflected in the line 090 « The amount of the minimum tax payable for the tax period" Section 1.
Note:With the object of taxation income given string not filled .
The amount of insurance contributions paid for the tax period for mandatory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, as well as paid to employees during the tax period from the taxpayer's funds for temporary disability benefits, which reduces (but not more than 50%) the amount of calculated tax for line 001 = "1" (line 280 ) - indicates the amount of temporary disability benefits paid (within the calculated amounts) for the tax period from the taxpayers' funds and the amount of insurance premiums:
- for compulsory pension insurance;
- compulsory social insurance in case of temporary disability and in connection with motherhood;
To automatically calculate and generate a tax return for 2018 and 2019 in PDF and Excel formats, you can use the online service directly on our website.
Note: the form of the tax declaration (for the report for 2018), the procedure for filling it out and the format for submitting it in electronic form are approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]
Free tax advice
Declaration Forms
Declaration of the simplified tax system "income minus expenses" (sample filling).
Deadlines for filing a tax return
The declaration on the simplified tax system is provided once a year - after each tax period. Quarterly reporting on the simplified tax system is not provided, but quarterly you must remember to pay advance payments.
Deadline for the submission of the declaration on the simplified tax system for 2018 in 2019:
- for individual entrepreneurs - April 30, 2019.
- for organizations - April 1, 2019.
Note: the deadline for submitting the declaration on the simplified tax system for organizations in 2019 was postponed to April 1, since March 31 falls on a day off - Sunday.
Deadline for the submission of the declaration on the simplified tax system for 2019 in 2020:
- for individual entrepreneurs - April 30, 2020.
- for organizations - March 31, 2020.
note that in the event of the closure of an individual entrepreneur or the liquidation of an organization, the declaration must be submitted by the 25th day of the month following the one in which the activity was terminated (according to the notification submitted to the tax authority).
Free tax advice
Penalties for late submission of the USN declaration
Behind late delivery Tax declarations include the following fines:
- if the USN tax has been paid - 1 000 rubles;
- if the USN tax has not been paid - 5% tax amount, payable on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and at least 1,000 rubles.
Instructions for filling out the declaration
You can download the official instructions for filling out the USN declaration at this link.
Basic rules for filling out the declaration
1. When filling out the STS declaration, it is required to indicate the amounts of advance payments (tax) of the STS that you would have to pay correctly (i.e. in theory), and not those that you paid or did not actually pay. In the situation with insurance premiums, on the contrary, only the amounts actually paid are indicated. Fines and penalties are not reflected in the declaration.
2. The declaration provides separate sections for STS 6% and STS 15% (section 1 and section 2). Payers of the simplified tax system "income" fill out the title page, section 1.1, section 2.1.1, section 2.1.2 (when paying sales tax), section 3. Payers of the simplified tax system "income minus expenses" fill out the title page, section 1.2, section 2.2, section 3 .
3. Section 3 is filled out only if an individual entrepreneur or LLC received property, work, services within the framework of charitable activities, targeted revenues, targeted financing ( full list is given in Appendix No. 5 of the official instructions to the USN declaration).
4. It is more convenient to fill out the second section first, and only then the first.
5. All amounts are indicated in whole rubles according to the rounding rules.
6. All indicators are recorded starting from the first (left) cell, however, if any cells on the right are left blank, dashes are placed in them.
7. If the sum is equal to zero or there is no data to fill in the field, a dash is put in each of its cells.
8. All pages must be numbered.
9. Only sheets that relate to your type of activity are printed (USN "Income" or "Income minus expenses"). Those. Blank pages are not required.
10. The signature and date of signing in section 1.1 (for the simplified tax system "Income") or in section 1.2 (for the simplified tax system "Income minus expenses") must match the data indicated on title page.
11. The seal must be affixed only by organizations that work with it. In this case, the imprint is placed only on the title page at the place of the signature.
12. It is not necessary to staple or staple the declaration (the main thing is not to spoil the paper carrier, that is, paper clips will do, but it is better not to use a stapler, etc.).
Title page
Field " TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint". To be completed by organizations only.
Field " Correction number". It is set: “0—” (if the declaration is submitted for the first time in the tax period), “1—” (if this is the first correction), “2—” (if the second), etc.
Field " Tax period (code)". The code of the tax period for which the declaration is submitted is indicated:
- "34" - if the declaration is submitted at the end of the calendar year;
- "50" - upon closure of the IP or (reorganization) liquidation of the organization;
- "95" - in connection with the transition to another tax regime;
- "96" - upon termination of the USN.
Field " Reporting year". This field records the year (tax period) for which the declaration is provided. Those. if you hand it over in 2019 for 2018, then you need to write 2018.
Field " Submitted to the tax authority (code)". You can find out the IFTS code at. Also, individual entrepreneurs can find this code in the notice of registration with the tax authority, and organizations in the notice of registration of a Russian organization.
Field " at the location (accounting) (code)". Individual entrepreneurs write "120", organizations "210".
Field " Taxpayer». Individual entrepreneur writes the full surname, first name, patronymic. Organizations write their full name.
Field " Code of the type of economic activity according to OKVED". Specify any code from the types of activities you carry out USN. You can find this code in an extract from the USRIP (EGRLE) or the new OKVED classifier.
note, when submitting the USN declaration for 2018, this code must be indicated in accordance with new edition OKVED. You can transfer the code from the old edition to the new one using our OKVED code matching service.
Field " Form of reorganization, liquidation (code)" and field " TIN/KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation.
Field " Number contact phone ". Specified in any format.
Field " On the pages". Usually the declaration consists of three pages, so it is necessary to write "3—" in it.
Field " with the attachment of supporting documents or their copies". Here, the number of sheets of documents that are attached to the declaration (for example, a power of attorney of a representative) is put. If there are no such documents, then put dashes.
Block " Power of attorney and completeness of the information specified in this declaration».
In the first field it is necessary to indicate: "1" (if the declaration was signed by an individual entrepreneur or the head of the organization), "2" (if signed by a representative of the taxpayer).
In other fields of this block:
- If the declaration is submitted by an individual entrepreneur, then he only needs to sign and sign the declaration.
- If the declaration is submitted by an organization, then it is necessary to indicate: the last name, first name, patronymic of the head in the field “Last name, first name, patronymic in full” and sign and date the declaration was signed.
- If the declaration is submitted by a representative, then you need to indicate: the last name, first name, patronymic of the taxpayer representative in the field “Last name, first name, patronymic in full”, put a signature, the date of signing the declaration and indicate the name of the document confirming the authority of the representative.
Section 2.1.1 (for taxpayers on the simplified tax system "Income")
String "102". Indicate "1" (if the individual entrepreneur or LLC made payments to individuals in the past year, that is, there were employees) or "2" (if the individual entrepreneur worked alone in the past year).
Lines 110 - 113. The amount of income on a cumulative basis is indicated:
String "110"
String "111"
String "112"
String "113"
Lines 120 - 123. The tax rate is indicated (from 2016 it can be reduced by regions to 1%):
String "120". Specify tax rate for the first quarter.
String "121". Specify the tax rate for half a year.
String "122". Enter the tax rate for 9 months.
String "123". Enter the tax rate for the year.
Lines 130 - 133. The product of the amount of income and the tax rate for the corresponding period is calculated and indicated:
String "130" line 110 x line 120 / 100.
String "131" line 111 x line 121 / 100.
String "132" line 112 x line 122 / 100.
String "133" line 113 x line 123 / 100.
Line 140 - 143. The amounts of tax deductions that reduce the advance payments and tax calculated above are indicated on an accrual basis.
String "140"
Line "141"
String "142"
String "143". Specify the amount tax deduction per year (sum for the first, second, third and fourth quarter).
note, if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to ensure that:
- line 140 was no more lines 130 / 2;
- line 141 was no more lines 131/2;
- line 142 was no more lines 132/2;
- line 143 was no more lines 133 / 2.
Individual entrepreneurs who did not make payments to individuals (in line 102 they indicated “2”) can reduce advance payments and tax in full. Therefore, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the amount of the deduction is enough).
Section 2.1.2 (for taxpayers on the simplified tax system "Income" who pay the sales tax)
Individual entrepreneurs and organizations that are payers of the sales tax, in addition to section 2.1.1, will also have to fill out this section 2.1.2. Note that it consists of two sheets, and its first sheet is filled in almost identically to section 2.1.1.
First sheet of section 2.1.2
Lines 110 - 113. The amount of income on a cumulative basis is indicated from the type of activity of the simplified tax system, in respect of which the sales tax is established. If you are only trading, then duplicate the income listed in section 2.1.1.
String "110". Enter the amount of income for the first quarter.
String "111". Indicate the amount of income for the half year (the amount for the first and second quarter).
String "112". Enter the amount of income for 9 months (the amount for the first, second and third quarter).
String "113". Enter the amount of income for the year (the amount for the first, second, third and fourth quarter).
Lines 130 - 133. The product of the amount of income and the tax rate from section 2.1.1 for the corresponding period is calculated and indicated.
String "130". Calculate and indicate advance payment for the first quarter: line 110 x line 120 section 2.1.1 / 100.
String "131". Calculate and indicate the advance payment for the six months: line 111 x line 121 section 2.1.1 / 100.
String "132". Calculate and indicate the advance payment for 9 months: line 112 x line 122 section 2.1.1 / 100.
String "133". Calculate and enter the tax for the year: line 113 x line 123 section 2.1.1 / 100.
Lines 140 - 143. The amounts of tax deductions that reduce the advance payments and tax calculated above are indicated on an accrual basis.
String "140". Enter the amount of the tax deduction for the first quarter.
Line "141". Indicate the amount of the tax deduction for the half year (the amount for the first and second quarter).
String "142". Enter the amount of the tax deduction for 9 months (the amount for the first, second and third quarter).
String "143". Enter the amount of the tax deduction for the year (amount for the first, second, third and fourth quarter).Please note that if you made payments to individuals (indicated “1” in line 102), then by law you cannot reduce advance payments and STS tax by more than half. Therefore, in this case, you will have to ensure that:
- line 140 was not greater than line 130 / 2;
- line 141 was not greater than line 131 / 2;
- line 142 was not greater than line 132 / 2;
- line 143 was not greater than line 133 / 2.
Individual entrepreneurs who did not make payments to individuals (in line 102 they indicated “2”) can reduce advance payments and tax in full. Therefore, lines 140 - 143 can be equal to (but not exceed) lines 130 - 133, respectively (if the amount of the deduction is enough).
Second sheet of section 2.1.2
Lines 150 - 153. Indicated by the cumulative total of the amount of the actually paid sales tax for the corresponding period.
String "150". Enter the amount of sales tax paid for the first quarter (amount for the first and second quarters).
String "151". Enter the amount of sales tax paid for the half year (amount for the first, second and third quarter).
String "152". Enter the amount of sales tax paid for 9 months (amount for the first, second and third quarter).
String "153". Enter the amount of sales tax paid for the year (amount for the first, second, third and fourth quarter).
Lines 160 - 163. The amounts of paid sales tax, which reduce the advance payments and tax calculated above, are indicated.
String "160" lines 130(of this section) - lines 140 lines 150 lines 130(from section 2.1.1) – lines 140 lines 130(of this section) - lines 140 line 150.
String "161". Check if the condition is true: result lines 131(of this section) - lines 141(of this section) must be less than lines 151, and must also be less than or equal to the result lines 131(from section 2.1.1) – lines 141(from section 2.1.1). If the condition is true, then indicate the result lines 131(of this section) - lines 141(of this section), otherwise just specify line 151.
String "162". Check if the condition is true: result lines 132(of this section) - lines 142(of this section) must be less than lines 152, and must also be less than or equal to the result lines 132(from section 2.1.1) – lines 142(from section 2.1.1). If the condition is true, then indicate the result lines 132(of this section) - lines 142(of this section), otherwise just specify line 152.
String "163". Check if the condition is true: result lines 133(of this section) - lines 143(of this section) must be less than lines 153, and must also be less than or equal to the result lines 133(from section 2.1.1) – lines 143(from section 2.1.1). If the condition is true, then indicate the result lines 133(of this section) - lines 143(of this section), otherwise just specify line 153.
Section 1.1 (for taxpayers on the simplified tax system "Income")
String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. In this case, only line 010 must be filled in without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.
String "020". If you are not a sales tax payer, then simply calculate using the formula line 130 – line 140 and if the result is greater than zero, then indicate this amount.
line 130(from section 2.1.1) – line 140(from section 2.1.1) – line 160(from section 2.1.2) and if the result is greater than zero, then indicate this amount.
String "040" line 131 – line 141 – line 020
If you pay a trading fee, then calculate using the formula line 131(from section 2.1.1) – line 141(from section 2.1.1) – line 161(from section 2.1.2) – line 020 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.
String "050"
String "070". If you are not a sales tax payer, then calculate using the formula line 132 – line 142 – line 020 – line 040 + line 050
If you pay a trading fee, then calculate using the formula line 132(from section 2.1.1) – line 142(from section 2.1.1) – line 162(from section 2.1.2) – line 020 – line 040 + line 050 and if the result is greater than zero, then indicate this amount. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.
String "080"
String "100". If you are not a sales tax payer, then calculate using the formula line 133 – line 143 – line 020 – line 040 + line 050 – line 070 + line 080
If you pay a trading fee, then calculate using the formula line 133(from section 2.1.1) – line 143(from section 2.1.1) – line 163(from section 2.1.2) – line 020 – line 040 + line 050 – line 070 + line 080 and if the result is greater than zero, then indicate this amount. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.
String "110"
Section 2.2 (for taxpayers of the simplified tax system "Income minus expenses")
Lines 210 - 213. The amount of income on a cumulative basis is indicated:
String "210". Enter the amount of income for the first quarter.
String "211". Indicate the amount of income for the half year (the amount for the first and second quarter).
String "212". Enter the amount of income for 9 months (the amount for the first, second and third quarter).
String "213". Enter the amount of income for the year (the amount for the first, second, third and fourth quarter).
Lines 220 - 223. The amount of expenses is indicated on an accrual basis (here you can also include the difference between the minimum tax and the tax calculated in the general manner, paid in previous years):
String "220". Enter the amount of expenses for the first quarter.
String "221". Indicate the amount of expenses for the half year (the amount for the first and second quarter).
String "222". Indicate the amount of expenses for 9 months (amount for the first, second and third quarter).
String "223". Enter the amount of expenses for the year (amount for the first, second, third and fourth quarter).
String "230". If you had a loss in previous years, then enter here the amount by which you wish to reduce the tax base. At the same time, the above income should exceed the expenses for the reporting year.
Line 240 - 243. The tax base is calculated and indicated (i.e. the difference between income and expenses for the corresponding period):
String "240". Calculate with formula line 210 -line 220 and enter the amount of the tax base for the first quarter. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 250.
String "241". Calculate with formula line 211 -line 221 and indicate the amount of the tax base for the half year. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 251.
String "242". Calculate with formula line 212 - line 222 and indicate the amount of the tax base for 9 months. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) to the term 252.
String "243". Calculate with formula line 213 - line 223 - line 230 and enter the amount of the tax base for the year. At zero value this line is set to "0". With a negative value in this line it is necessary to put dashes, and the resulting value (without a minus sign) should be transferred to the term 252.
Lines 250 - 253. The amounts of losses are indicated if any of lines 240 - 243 turned out to be negative:
String "250". It is filled with the value of line 240 (without the minus sign) if it turned out to be negative.
String "251". It is filled with the value of line 241 (without the minus sign) if it turned out to be negative.
String "252". It is filled with the value of line 242 (without the minus sign) if it turned out to be negative.
String "253". It is filled with the value of line 243 (without the minus sign) if it turned out to be negative.
Lines 260 - 263. Specify line by line the tax rate for the reporting (tax) period in force in your region (subjects of the Russian Federation have the right to set the rate from 5% to 15%). Most entities use a rate of 15%.
Lines 270 - 273. The product of the tax base for the corresponding period and the tax rate is calculated and indicated. If there are dashes in lines 240–243, then dashes must also be put in the corresponding lines 270–273.
String "270". Calculate with formula line 240 x line 260: 100 and indicate the advance payment for the first quarter.
Line "271". Calculate with formula line 241 x line 261: 100 and indicate the advance payment for the semester.
String "272". Calculate with formula line 242 x line 262: 100 and indicate the advance payment for 9 months.
String "273". Calculate with formula line 243 x line 263: 100 and enter the tax for the year.
String "280". Calculate with formula line 213 x 1/100 and enter the minimum tax.
note that line 280 must be completed, even if at the end of the year you are not required to pay the minimum tax.
Section 1.2 (for taxpayers of the simplified tax system "Income minus expenses")
String "010", string "030", string "060", string "090". These lines indicate the OKTMO code of the place of residence of the individual entrepreneur or the location (legal address) of the LLC. At the same time, only line 110 must be completed without fail. Lines 030, 060 and 090 are filled in if the entrepreneur changed his place of residence or the organization changed its location during the year. Otherwise, dashes are placed in them.
If the OKTMO code consists of 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.
String "020". Specify a value from lines 270.
String "040". Calculate with formula line 271 - line 020 and indicate the amount of the advance payment for the semester. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 050.
String "050". It is filled with the value from the previous line 040, if the value in it turned out to be less than zero, otherwise dashes are put.
String "070". Calculate with formula line 272 - line 020 - line 040 + line 050 and indicate the amount of the advance payment for 9 months. If the result is negative, dashes must be put in this line, and the resulting value (without a minus sign) must be transferred to the term 080.
String "080". It is filled with the value from the previous line 070, if the value in it turned out to be less than zero, otherwise dashes are put.
String "100". Calculate with formula line 273 - line 020 - line 040 + line 050 - line 070 + line 080 and enter the tax amount for the year. If the result is negative, it is necessary to put dashes in this line, and the resulting value (without a minus sign) should be transferred to the term 110.
String "110". It is filled with the value from the previous line 100, if the value in it turned out to be less than zero, otherwise dashes are put.
String "120". Filled in if the value of line 280 is greater than the value of line 273. It is calculated by the formula line 280 - line 020 - line 040 + line 050 - line 070 + line 080. If the result is negative, it is necessary to put dashes in this line, and transfer the resulting value (without a minus sign) within the term 110. This means that you count the advance payments paid on account of the minimum tax (you must submit an application for offset to the IFTS in any form, to which attach copies of documents confirming the payment of advance payments).
Section 3
This section is for reference only and was introduced in 2015 in new declaration USN.
Taxpayers who did not receive property (including cash), works, services within the framework of charitable activities, targeted revenues, targeted financing (clauses 1 and 2 of Article 251 of the Tax Code of the Russian Federation), section 3 does not need to be filled out.
Where to file a tax return
The declaration is submitted to the tax office:
- SP - at the place of their residence;
- LLC - at its location (legal address of the main office).
The address and contact details of your IFTS can be found using this service.
Methods for filing a USN declaration
The tax return can be submitted in three ways:
- In paper form (in 2 copies) in person or through your representative. One copy will remain in the tax office, and the second (with the necessary mark) will be given back. This paper will serve as confirmation that you have submitted the declaration.
- By mail by registered mail with a description of the attachment. In this case, an inventory of the investment (with an indication of the declaration to be sent) and a receipt must remain, the date of which will be considered the date of submission of the declaration.
- In electronic form via the Internet (under an agreement through one of the operators of electronic document management or a service on the website of the Federal Tax Service).
Note: to submit a declaration through a representative- Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in a simple written form (signed by the head and stamped).
note, when filing a declaration in paper form some IFTS may require:
- attach the declaration file in electronic form on a diskette or flash drive;
- print a special barcode on the declaration that will duplicate the information contained in the declaration.
Such requirements are not based on the Tax Code of the Russian Federation, but in practice their failure to comply may lead to an unsuccessful attempt to submit a declaration.
Zero declaration USN
To fill in null declaration on the simplified tax system "income" you need:
- Fill out the title page in the usual way.
- In section 1.1, fill in lines 010, 030, 060, 090 (see instructions above).
- In section 2.1.1, fill in line 102.
To fill out a zero declaration on the simplified tax system "income minus expenses" is necessary.
Less than a month is left until the last date for filing a declaration under the simplified tax system - April 30. Some individual entrepreneurs have already submitted a declaration immediately after the New Year holidays, and someone else is postponing this not the most exciting activity for the deadline.
We invite you to complete this report with us. The procedure for filling out the declaration on the simplified tax system is given in Appendix No. 2 to the Order of the Ministry of Finance dated 06/22/2009 No. 58n. We recommend downloading the current version of this order and the very form of the declaration on the simplified tax system from the original source, the official website of the Federal Tax Service.
Since 2014, instead of OKATO, codes have been indicated in declarations and reports. The Federal Tax Service issued a letter dated December 25, 2013 No. GD-4-3 / [email protected], in which it recommends that prior to the approval of new forms of tax returns, indicate in the field "OKATO code" OKTMO codes in some tax returns, including in the declaration on the USN. A new declaration form for the simplified tax system has been developed, but not yet approved, and the latest version on the website of the Federal Tax Service is the form for KND 1152017.
General requirements for completing this document:
- When filling out by hand - in blue or black ink in capital block letters and numbers;
- When filling out on a computer - in Courier New font with a height of 16 - 18 points;
- Any amendments and correction of errors, including with the help of a corrector, are not allowed;
- Pages do not need to be stapled or stitched, but staples can be used;
- We print each page of the declaration on a separate sheet;
- Empty cells are not set aside, if there is no data for them, then we put a dash in the middle.
We fill out the declaration according to the data that you entered into your USN declaration throughout the year. The declaration on the simplified tax system consists of a title page and two sections. At the top of each sheet, you must write your TIN and page number.
The title page indicates the usual data for tax reports:
- correction number - 0 , if the declaration is submitted for the first time, and if you had to make the first or second clarification, then, respectively - 1 or 2 ;
- tax period (code) - for the annual declaration, this is the code 34 ;
- reporting year - 2013 ;
- submitted to the tax authority (code) - the code of your tax office;
- at the location (accounting) - IP indicate the code 120 ;
- in the field "Taxpayer" we indicate the full name without abbreviations as written in the passport;
- code of the type of economic activity according to the OKVED classifier - the code of your main type of activity;
- contact phone number - your phone number (mobile or landline);
- in the field "On pages" - the number of pages of the declaration - 3 ;
- field "With attachment of supporting documents or their copies" - the number of sheets of attached documents (if any), while if you submit a declaration, then it must also be considered;
- in the left block "I confirm the accuracy and completeness of the information specified in this declaration" indicate 1, if you sign personally or 2 if signed by your representative.
At the bottom of each page there is a place for the signature and the date of submission of the declaration. If a representative signs by proxy, then on the first page you must also indicate the data of the document confirming the authority.
Sections 1 and 2 will be filled in differently, depending on the chosen option of the simplified tax system - “Income” or “Income minus expenses”.
For the income option
We start filling in the section 2 , because we will need this data when filling out the section 1 . We will not need all the lines, but only 201, 210, 240, 260, 280.
In line 201 we indicate the tax rate - 6 ; lines 210 (income received) and 240 (tax base) will be equal. In line 260 we enter the amount of tax accrued for the year, i.e. multiply the tax base by 6%. In line 280 we write down the amount of paid insurance premiums, allowing.
In section 1 fill in the following lines:
- line 001 - code 1 ;
- 18210501011011000110 ;
- line 070 - the amount of tax to be reduced.
For the option "Income minus expenses"
We also start with the section 2. In line 201, the tax rate - 15 or the one that operates in your region; line 210 - income received; line 220 - expenses (should be included in the list of paragraph 1 of article 346.16 of the Tax Code); line 230 - the amount of losses of previous years.
In line 240, we calculate the tax base, i.e. the difference between income and expenses, while the condition must be met: line 210 - line 220 - line 230 > 0. If expenses are greater than income, then line 240 is not filled in, and the amount of loss is entered in line 250.
In line 260, we indicate the amount of tax accrued for the year, i.e. multiply the tax base (line 240) by the tax rate. If there is a loss, then the minimum tax must be paid, i.e. 1% of income received (line 210). The amount of the minimum tax is entered in line 270.
In section 1 fill in the following lines:
- line 001 - code 2 ;
- line 010 - indicate the OKTMO code, although the line is called OKATO;
- line 020 - budget classification code 18210501021011000110 ;
- lines 030, 040, 050 - enter the amounts of advance payments payable, i.e. calculated for the first, second and third quarters respectively;
- line 060 - the calculated amount of tax for the year payable;
- line 070 - the amount of tax to be reduced;
- lines 80 and 90 are filled in only when the minimum tax is paid. Budget classification code - 18210501050011000110 and the amount of the minimum tax.
