Usn reporting for the year, what to submit

In 2015, companies and entrepreneurs using the simplified tax system will face changes in legislation. Accountants are also interested in how to switch to the simplified tax system in 2015, how to apply the simplified tax system in 2015, what taxes to pay under the simplified tax system in 2015. You will learn about all this from the article about the simplified tax system in 2015.

What issues are discussed in the article about the simplified tax system in 2015:

1. Changes to the simplified tax system in 2015
2. How to apply the simplified tax system in 2015
3. Payment of taxes and contributions under the simplified tax system in 2015

The most important changes to the simplified tax system in 2015

You can briefly learn about the changes from our table, and below we will tell you more about them.

Insurance premiums 2015

From January 1, 2015, numerous amendments to the legislation on insurance premiums come into force. Innovations were introduced by Federal Law No. 188-FZ of June 28, 2014 (hereinafter referred to as Law No. 188-FZ). And they concern both the contributions themselves, reporting on them, and relationships with funds.

Here are some of the significant changes: From 2015, more “simplifiers” will have to submit reports to insurance premiums via the Internet. Now this is done by employers using the simplified tax system, whose average number of employees over the past year exceeded 50 people. Starting from the new year, the limit will be 25 people.

In addition, contributions will need to be paid in rubles and kopecks. There is no need to round up the amount to whole rubles, as now. And payments in favor of any foreigners will have to be subject to pension contributions, regardless of the term of the contract concluded. We have presented a summary of all the innovations that are relevant for “simplified” people in the table below. Let's talk about the most important of them in detail.

Currently, employers are required to report to the Pension Fund and the Social Insurance Fund on insurance premiums via the Internet only if the average number of their employees over the past year exceeds 50 people. This is stated in paragraph 10 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ). For violation of this requirement, inspectors may fine you 200 rubles. for each reporting form (clause 2 of article 46 of Law No. 212-FZ). If last year there were 50 or fewer employees, then you can submit reports to the funds on paper.

From January 1, 2015, all employers whose average number of employees for the last year was more than 25 people will be required to report electronically (subclause “c” of paragraph 3 of Article 5 of Law No. 188-FZ). Thus, the number of “simplified” employers who will submit calculations of contributions via the Internet will increase. Let us remind you that in order to submit reports electronically, you must have an electronic signature. Accordingly, those who do not have one need to obtain a signature. You can then report via the Internet.

Please note there are two options for this. The first is to contact a special communications operator and conclude an agreement with him. He will install a program on your computer with which you will submit reports. The second is to send reports directly from the fund’s website using a special service.

According to the current rules, there is no need to pay contributions on compensation payments upon dismissal. Moreover, payments are exempt from both contributions to compulsory pension, medical and social insurance, and from contributions to injuries (para.

"d" subp. 2 p. 1 art. 9 of Law No. 212-FZ and para. 6 subp. 2 p. 1 art. 20.2 of Law No. 125-FZ). The exception is compensation for unused vacation. You transfer contributions from them in the general manner.

From 2015, the payments from which you will have to pay contributions will increase. In particular, you will pay contributions on severance pay upon dismissal and the average monthly earnings saved for the period of employment. Provided that the amount of these payments exceeds three times the average monthly salary (six times for workers from the Far North and equivalent regions). In this case - please note - not the entire amount will be taxed, but only the part that exceeds the established amount of average monthly earnings. Also, contributions will be required for compensation of the manager, his deputy and the chief accountant, exceeding three times their average monthly earnings. If you pay the employee a smaller amount upon dismissal next year, then insurance premiums do not need to be calculated (subparagraph “a”, paragraph 3, article 2 and subparagraph “a”, paragraph 1, article 5 of Law No. 188-FZ).

Currently, the procedure for paying pension contributions from payments to foreign workers depends on their status. Thus, you pay remuneration contributions to permanently and temporarily residing foreigners in the usual manner. That is, the same as the income of Russian citizens - from the date of their hiring. But you accrue contributions to the Pension Fund from the income of temporary foreign workers only if they have concluded employment contracts for an indefinite period or a contract (contracts) with a total duration of at least six months during the year. And also when an employment contract is drawn up with a foreigner for a period of less than six months during the year, with subsequent extension (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ and sub-clause 15, clause 1, article 9 of Law No. 212-FZ ).

Since 2015, you will have to pay contributions to the Pension Fund for payments in favor of any foreigners, regardless of the type of employment contract and its duration (Clause 4, Article 3 of Law No. 188-FZ). In this regard, the payment of contributions for all foreigners and citizens of the Russian Federation will be the same.

As for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund, in 2014 and 2015, accrue them in the general manner only for payments to permanently and temporarily residing foreigners. Do not deduct contributions from the income of temporary residents (subclause 15, clause 1, article 9 of Law No. 212-FZ and clause 1, article 2 of Federal Law No. 255-FZ of December 29, 2006). The exception is contributions for injuries. They are accrued from payments to all foreign employees, regardless of their status (clause 2 of article 5 and clause 1 of article 20.1 of Law No. 125FZ).

At the moment, you pay insurance premiums for your employees in rubles, excluding amounts less than 50 kopecks. and rounding up the sum to 50 kopecks. and more (clause 7 of article 15 of Law No. 212-FZ). In calculations using the RSV-1 PFR and 4-FSS forms, you reflect the accrued contributions in kopecks.

Starting from the new year, you will be able to pay contributions in the same way as accrue them - in rubles and kopecks (subparagraph “a”, paragraph 3, article 5 of Law No. 188-FZ). Thus, you will no longer have any discrepancies between the amount of insurance premiums paid and the amount you reflected in your reporting. The change will thereby avoid penny arrears. And it will protect you from disputes with specialists of extra-budgetary funds.

Organizational property tax 2015

At the beginning of April, Federal Law No. 52-FZ dated April 2, 2014 was adopted, which amended Article 346.11 of the Tax Code of the Russian Federation. They will come into effect on January 1, 2015.

At present, let us remind you that “simplified people” are under no circumstances payers of property tax. But starting next year the situation will change. Since the new law will oblige “simplified” organizations to pay property tax in relation to real estate, the tax base for which is determined as their cadastral value.

Please note: it is legal entities that will have to pay property tax. For entrepreneurs under the simplified taxation system, there will be no additional tax burden, since amendments were made to paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation and apply only to organizations.

Accordingly, if you keep records in an organization using the simplified tax system, you need to find out about these changes. We will also tell you what the cadastral value of real estate is and how to determine it. After all, it is real estate objects with cadastral value that will be subject to taxation.

As we mentioned above, now “simplified” people do not pay property tax. As a general rule, in 2015 property tax should be paid on those objects of movable and immovable property that are on the balance sheet of the organization (clause 1 of Article 374 of the Tax Code of the Russian Federation).

Today, you may have on account 01 “Fixed Assets” or on account 03 “Profitable Investments in Material Assets” objects that are the property of your company - buildings, land, equipment, etc.

So, from 2015, you will only need to pay property tax on real estate. Specifically, we are talking about administrative, business and shopping centers (complexes), as well as premises in them (Article 378.2 of the Tax Code of the Russian Federation). And then you should worry only if such real estate falls into the regional lists of objects, the tax on which is calculated based on the cadastral value.

At the same time, if your company has, for example, land plots on its balance sheet, then you will no longer have to pay property taxes on such objects. Since plots are not recognized as objects of taxation in accordance with subparagraph 1 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

It turns out that if a “simplified” owner owns, for example, office space in a business center, then there is no need to calculate and pay property tax for 2014. But starting in 2015, everything may change. Therefore, you will need to monitor whether lists of property, the base of which is calculated from the cadastral value, have appeared on the website of your region (clause 7 of Article 378.2 of the Tax Code of the Russian Federation).

Thus, an increase in the tax burden is possible only for those firms on the simplified tax system that own one of the types of real estate listed in paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation (the list is presented in the table). If you find yourself among such companies, let's find out how the basis for your property will be calculated.

Property tax is regional and is enforced by the laws of the constituent entities of the Russian Federation (clause 1 of article 372 of the NKRF). Accordingly, the rules for calculating tax based on cadastral value are established by regional laws.

Therefore, if there is no corresponding law in your region, then you do not have to pay property tax on the cadastral value. Moreover, even if such a law is introduced, the authorities of the constituent entities of the Russian Federation must, before January 1 of the next tax period, approve lists of property, the base of which is calculated as the cadastral value.

The regions must approve the list of such property for 2015 before January 1, 2015 (clause 7 of Article 378.2 of the Tax Code of the Russian Federation). And if your property ends up on these regional lists, you will have to pay property tax, even if your company uses the simplified tax system. But if your objects are not on such lists, then you don’t need to pay anything.

Currently, regional lists for 2015 have not yet been approved; they will appear towards the end of 2014. Therefore, starting in November of this year, start monitoring on the website of the government of your constituent entity of the Russian Federation whether the lists of cadastral values ​​in your region have been updated.

If you find out that your property is included in regional lists, the tax base for which is determined as cadastral value, carefully study the regional property tax law. It is at the level of the subject of the Russian Federation that the calculation rules, rates, deadlines for paying property taxes, as well as tax benefits are established.

Property tax for individuals 2015

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation “Property tax for individuals” comes into force. The corresponding changes are introduced by Federal Law dated October 4, 2014 No. 284-FZ. At the same time, it repeals the previous Law of the Russian Federation “On taxes on property of individuals” dated December 9, 1991 No. 2003-1, which existed for more than 20 years.

The tax must be paid in relation to residential buildings and residential premises (apartments, rooms), garages (car spaces), single real estate complexes, unfinished construction projects, as well as other buildings, structures and structures.

Just as before, the tax authorities themselves will calculate the tax. Notice of payment and payment will be sent by mail - the procedure does not change here. The payment deadline has been slightly delayed. The tax will have to be paid a month earlier - no later than October 1, and not November 1, as in 2014.

Currently, tax is calculated based on inventory value. According to the new law, the base for calculating tax is equal to the cadastral value of the property. And this is the main difference between the new law and the old one. After all, the inventory value in practice is several times lower than the market value. This is especially true for old buildings, the inventory value of which includes physical wear and tear. But the inventory value of new houses and apartments is close to the market value (and therefore the cadastral value). From this it is easy to conclude that for owners of new real estate the tax amount will change insignificantly. But owners of old homes may feel the new law on their wallets.

True, the law provides for a transition period of several years, during which the tax burden will increase gradually.

The property tax law comes into force in 2015. But at present, not all regions have managed to conduct a cadastral valuation of real estate. Therefore, until your home has its own cadastral number, the tax will be considered based on the inventory value according to the old rules. But for those citizens whose property has already been assessed according to the rules of the cadastre, the law provides for relaxations.

When calculating the tax on the cadastral value of real estate, reducing coefficients will be applied for four years. The formula for calculation is quite complicated.

Real estate owned by businessmen is subject to a new property tax for individuals on a general basis. However, the Tax Code establishes benefits for those entrepreneurs who work on the simplified tax system, UTII or patent and use real estate in their business. The relevant rules on exemption are prescribed in paragraph 3 of Article 346.11 (for the simplified tax system), paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation (for UTII), paragraph 10 of Article 346.43 of the Tax Code of the Russian Federation (for a patent). It clearly states that an entrepreneur does not pay personal property tax on real estate used in business.

Federal Law No. 284-FZ dated October 4, 2014, introducing a new Chapter 32 “Property Tax for Individuals” of the Tax Code of the Russian Federation, does not introduce any changes to Articles 346.11, 346.26 and 346.43 of the Tax Code of the Russian Federation. This means that benefits for entrepreneurs in the special regime continue to apply. That is, in 2015, if nothing changes, entrepreneurs will continue to be exempt from paying property tax. Thus, in order to exempt a businessman from paying property tax, the following conditions must be met:

• a businessman works on the simplified tax system, UTII or patent;
• The businessman's property is used in business.

Property tax for individuals is calculated by the Federal Tax Service. Therefore, a businessman must take care in advance to ensure that his real estate involved in business on the simplified tax system does not fall under taxation. To do this, you need to confirm your right to benefit. But how to do that? Federal Law No. 284-FZ dated October 4, 2014 does not establish any procedure for confirming the right to benefits for entrepreneurs on the simplified tax system. Paragraph 6 of Article 407 of the Tax Code of the Russian Federation, which comes into force on January 1, 2015, speaks only of the general procedure for confirming benefits by citizens, and not by entrepreneurs. Namely: the citizen submits to the inspectorate an application for benefits and documents confirming the right to benefits.

However, the current law on property tax (dated 09.12.91 No. 2003-1) did not stipulate a special procedure for confirming the right to a benefit. And entrepreneurs in practice used the explanations given, for example, in the letter of the Federal Tax Service of Russia dated August 19, 2009 No. 3-5-04/1290.

In our opinion, these same recommendations can continue to be used in 2015. So, in order to exempt your property from taxation, submit an application to the Federal Tax Service in any form. In it, list the real estate objects that are exempt from property tax due to the fact that you use them in activities subject to a “simplified” tax. Attach to the application copies of documents confirming the actual use of the property in business activities (agreements with suppliers, buyers, tenants, payment documents, etc.).

You need to submit your application as early as possible. The deadline for paying property taxes for 2015 is October 1, 2016. It is clear that tax authorities will calculate the tax and send payment notices before this deadline. Therefore, prepare your documents in advance.

Transition to the simplified tax system in 2015 and application of the simplified tax system in 2015

To switch to the simplified tax system, the amount of income for 9 months of 2014 should not exceed 48.015 million rubles.

The income limit includes income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation). At the same time, VAT is excluded from them (paragraph 5, paragraph 1, article 248 of the Tax Code of the Russian Federation). If the taxpayer, before switching to the simplified tax system, uses only UTII, the income limit does not apply.

When combining UTII with the general regime, the income limit includes only income from the general regime.

Individual entrepreneurs switch to the simplified tax system regardless of their income (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-11-09/6114).

To switch to the simplified tax system, taxpayers must send a notification to the inspectorate about the transition to the simplified tax system. It is submitted according to Form No. 26.2-1, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829@. Tax authorities must be notified by December 31, 2014 inclusive. The transition itself will take place from the beginning of 2015. In general, it is impossible to switch to the simplified tax system in the middle of the year.

To apply the simplified tax system in 2015, the income of the simplified person should not exceed 60 million rubles, adjusted by the deflator coefficient. At this time, the coefficient has not yet been approved. And as soon as it is approved, we will publish it.

If you exceed these incomes, then starting from the quarter in which the excess occurred, the simplifier must pay taxes according to the general taxation system (GTS).

When calculating this amount, take into account:

• income from sales (Article 249 and paragraph 2, paragraph 1, Article 346.15 of the Tax Code of the Russian Federation);
• non-operating income (Article 250 and paragraph 3, paragraph 1, Article 346.15 of the Tax Code of the Russian Federation);
• advances received by taxpayers who, before the transition to the simplified system, calculated income tax using the accrual method (subclause 1, clause 1, article 346.25 of the Tax Code of the Russian Federation).

When determining income, it is necessary to exclude from them the amounts of VAT and excise taxes (clause 1 of Article 248 of the Tax Code of the Russian Federation).

The income limit does not include:

• income received from activities transferred to UTII. This is due to the fact that the income limit, upon exceeding which the taxpayer loses the right to apply the special regime, is established only in relation to income received from activities on a simplified basis (letter of the Ministry of Finance of Russia dated May 28, 2013 No. 03-11-06/2/19323);
• income actually received at the time of application of the simplified tax system, but taken into account when calculating income tax before the transition to the simplified tax system (for taxpayers who switched to the simplified tax system from the general tax system) (subclause 3, clause 1, article 346.25 of the Tax Code of the Russian Federation);
• income provided for in Article 251 of the Tax Code of the Russian Federation (subclause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation);
• the amount of dividends and interest on state (municipal) securities on which income tax is withheld (paid) at rates of 0, 9 or 15 percent (subclause 2, clause 1.1, article 346.15 of the Tax Code of the Russian Federation and letter of the Ministry of Finance dated October 5, 2011 No. 03 -11-06/2/137) .

When calculating the limit, autonomous institutions do not include in their income the subsidies they received for the implementation of state (municipal) tasks (subparagraph 1, paragraph 1.1, article 346.15 and paragraph 3, subparagraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

Time frame for the transition to the simplified tax system from 2015

Taxpayers must send a notification to the inspectorate about the transition to the simplified tax system. It is submitted according to Form No. 26.2-1, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829@. Tax authorities must be notified by December 31, 2014 inclusive. The transition itself will take place from the beginning of 2015. In general, it is impossible to switch to the simplified tax system in the middle of the year.

The notification must indicate the selected object of taxation, the residual value of fixed assets and the amount of income as of October 1, 2014. There is no need to inform tax authorities about the value of intangible assets.

It is impossible to apply the simplified tax system without notification (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation). And if the taxpayer does not notify the inspectorate about the transition to the “simplified tax” within the established time frame, the general tax regime will automatically be applied.

You can submit a notice of a change in the object of taxation within the same time frame as established for the transition to the simplified tax system - no later than December 31 of the current year. For notification in 2014, form No. 26.2-6 is used, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829@. The new tax object can be applied starting from 2015.

Selecting an object of taxation according to the simplified tax system in 2015

A simplifier can choose two objects of taxation: income or income minus expenses.

The single tax rate depends on the object of taxation that the company (entrepreneur) chooses:

• When paying a single income tax, the tax rate is 6%
• When paying a single tax on the difference between income and expenses, the tax rate is 15 percent. The law of a constituent entity of the Russian Federation may reduce the tax rate for an object of income minus expenses by up to 5%

Therefore, be sure to study your simplified system law before choosing an object. You can view it on the website of the electronic journal “Simplified” by typing in the search bar, for example, the phrase “law of the Moscow region on a simplified taxation system.”

Which object to choose is up to the taxpayer himself. True, there is a category of taxpayers for whom only one object of taxation is possible. These are organizations and individual entrepreneurs who have entered into a simple partnership agreement (on joint activities) or trust management of property. They can pay a simplified tax only on the difference between income and expenses (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

The choice of taxation object depends on many factors. For example, on the type of activity carried out by the taxpayer, on its specifics. If expenses are comparable to income, it is better to focus on income minus expenses; if expenses are small, another option is more profitable. However, before making a decision, it is better to first analyze exactly what expenses are expected and whether they are mentioned in the list from paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

It is advisable to draw up a small business plan with a rough estimate of the volume of income and expenses. When compiling it, you need to take into account:

• at what rate will you have to pay tax when choosing a simplified tax system with the object income minus expenses. It is possible that a law on lower rates has been adopted in the region;
• at what rates (preferential or regular) you need to pay insurance premiums to extra-budgetary funds.

1. the amount of tax payable under the simplified tax system with the object of income. It must be remembered that the tax can be reduced on transferred insurance premiums and temporary disability benefits issued (clause 3 of Article 346.21 of the Tax Code of the Russian Federation). The total reduction cannot exceed 50% of the amount of tax payable.
2. the amount of tax payable under the simplified tax system with the object of income minus expenses at the rate to which the simplifier has the right to apply.

If the single tax turns out to be less when the object of taxation is income, this option is the most advantageous. And if the tax on the difference between income and expenses turns out to be less, it is better to use this object.

Let's give an example. Let's say 167 rubles. - this is income, and 100 rubles. - simplified expenses, which are fully taken into account for tax purposes. The profitability in this case is 67% [(167 rubles – 100 rubles) : 100%].

If, under these conditions, we compare the tax burden when choosing an object of taxation, we will see the following. The tax will be 10 rubles. both with the object, income (167 rubles × 6%), and with the object, income minus expenses (167 rubles - 100 rubles) × 15%.

Calculate profitability using the formula:

Your income for the year – Your expenses for the year x 100%.

And if the profitability according to preliminary calculations is more than 67%, then choose an income object. If it is less, it is more profitable for you to use the object’s income minus expenses.

Let's say your income is 100 rubles and your expenses are 20 rubles. In this case, the profitability is 80%. On-site income tax will be 6 rubles. At the facility, income minus expenses is 12 rubles. It is beneficial to apply the income object.

Another situation. Your income is 100 rubles, and your expenses are 90 rubles. In this case, the profitability will be 10%. At the site, you will pay 6 rubles for income to the budget, and at the site, income minus expenses is only 1.5 rubles. It is more profitable to use income minus expenses.

Using these simple examples, calculate your profitability by plugging your numbers into the formula.

Table: Features of the application of the simplified tax system in 2015

Organizations and individual entrepreneurs, using the simplified taxation system, must annually report for the past financial year in order to calculate taxes; for this purpose, a declaration according to the simplified tax system is submitted to the tax office. In this section we will look at how to fill out a declaration using an example.

Please note that a change has occurred, according to the order of the Federal Tax Service dated July 4, 2014, under the number MMV-7-3/352.

Reporting is submitted at the place of residence for individual entrepreneurs and registration for a legal entity. The legislation establishes certain deadlines for submitting a declaration and making payments; there are differences for LLCs and individual entrepreneurs.

For organizations:

• The deadline is March 31 of the year following the reporting year.
• The payment deadline is also until March 31.

For individual entrepreneurs:

• The deadline for filing the declaration is April 30 of the year following the reporting year.
• The payment deadline is April 30.

If you have an electronic signature, reporting can be sent online. Or using secure data transmission systems like . Along with electronic methods, the standard one also remains - using the Russian Post, and it should be sent by a valuable letter with a list of the attachments.

Zero declaration according to the simplified tax system

What to do if you had no financial and economic activity during the previous period? Firstly, you should still file a declaration, and secondly:

• You can submit. The only thing is that you can submit it only if you have not had any movements of money in the cash register or in your current account, plus, you need to submit such a declaration once a quarter, and not once a year, if you don’t did, then you need to give a blank report
• Submit zero information (blank form) in the standard declaration; for this, submit the title page, section 1.1 and 2.1 for the accounting item “income” (fill in OKTMO code - line 10, tax rate 6% - page 120) or provide section 1.2 and 2.2 when accounting for “income minus expenses” (also fill out OKTMO – line 010, and the tax rate by quarter – lines 260-263)

Filling out a declaration according to the simplified tax system 2015

Important! This declaration is currently outdated; a new form has been in effect since April 10. Open sample filling.

Let's start filling out the report using the simplified system; let's look at each sheet separately.

If you are calculating taxes using the income system, you will need the following sheets:

1. Title page
2. Declaration section No. 1.1
3. Section of Declaration No. 2.1
4. If necessary, if targeted funding was provided

In the case of calculating taxes using the “Income minus expenses” system:

1. Title page
2. Declaration section No. 1.1
3. Section of Declaration No. 2.1
4. Again, if necessary, section 3

The form itself has undergone a number of changes relative to the 2014 document; lines have been added that reflect for each period before the accrual or reduction of advance payments, including the 3rd section.

Errors (including the use of proofreaders), blots and double-sided printing are not allowed; the form must be filled in with black, blue or purple ink only.

Title page

Filling out the Cover Page for all tax calculation systems will be the same. Let's start from the top - write the INN and KPP (a dash for an individual entrepreneur, if we fill it out for an LLC, then we enter the value). The default page number is 001, then the correction number in the format “0–”, for the primary document, if you are submitting an additional calculation (corrective), then put it “1–”, etc. Tax period, “34”, reporting year - accordingly, if for 2014, then we enter it.

We write down the code of the tax authority - usually the first 4 digits of the Taxpayer Identification Number, the code at the location - for individual entrepreneurs - 120, for LLCs - 210. Below we write down the name of the company - on the top line “Limited Liability Company”, below “Company”, or individual entrepreneur completely in the nominative case, as in the example.

A corrective report is submitted if errors are found in the statement that was submitted earlier. There are no restrictions, but you should not make 10 adjustments to one report - it will be inconvenient for neither you nor the tax office, and they may have unnecessary questions.

Afterwards, we proceed to filling out the OKVED codes; it is better to enter the main code that was indicated during registration. Consists of at least 4 digits! Next is a dash in the reorganization and liquidation column, in the TIN/KPP line there is also a blank, a contact phone number - it will be convenient for inspectors; if a question arises regarding the declaration, they will contact you. The page number is in the “003” format; if there are attachments, then we indicate how many there are in sheets.

In the last part of the Title Page, fill in the information about the person who confirms the document; for individual entrepreneurs we put “1”; the remaining fields are not filled in, because his name is already displayed above. In the case of an LLC, in the top column we write the full name of the responsible entity, usually this is the director, who is indicated in the charter, and can also be signed by a proxy. In this case, it will be necessary to indicate the power of attorney data below the date of approval of the document. Put the approval date “today’s date”, sign and be sure to stamp it in the “MP” field. The field for a tax employee is necessary for inspectors, respectively.

We're done with the title page, let's move on to the rest.

For the tax object “Income”

Completing Section 1.1

Again, we start by filling out the information, for individual entrepreneurs - TIN, in the checkpoint column there are dashes. For LLCs, we enter the INN and KPP numbers, page “002”, then in column 101, 102 we put “1” for accrual according to the “income” system, below you need to enter the OKTMO code (display in line 010), you can find it on the website Inspectorate of the Federal Tax Service

We carry out a simple math operation - we calculate the amount of the advance payment for each period by multiplying it by the tax percentage

Line 130 = Line 110*6%, Line 131 = Line 111*6%,

Line 132 = Line 112*6%, Line 133 = Line 113*6%

Next, we enter data on the transferred amounts for insurance premiums, personal insurance contracts, sick leave for employees, if line 102 contains “1” (according to the law, we can take no more than 50% of the transferred contributions, therefore we take the amount of paid contributions for the quarter divide it by 2 and enter it in the appropriate column). If you do not have employees, line 102 contains “2” (valid for individual entrepreneurs) - then we enter the amounts of payments paid for individual entrepreneurs, the entrepreneur can take 100% of the transferred amounts to reduce.

Important! Please note that you are taking the amounts of the transferred amounts, not the accruals that went through the current account for this period, so the amounts of the accrued and transferred amounts may differ.

For the tax object “Income minus expenses”

Completing Section 1.2

We start by filling out the information, for individual entrepreneurs - TIN and dashes in the checkpoint line, for LLCs we enter the TIN and checkpoint numbers, page “002”, then in column 001 we put “2” for accrual according to the “income minus expenses” system, below you need to write OKTMO code (indicated in Line 010), you can find it on the website of the Federal Tax Service, or in data obtained from statistics.

In line 020 is equal to the value of page 270 (section 2.2) - the amount of the advance payment for the first quarter of the reporting period, which had to be paid before April 25 of the previous year.

Line 030 (also lines 060, 090) – fill in if the location of the organization has changed; if not, then put dashes.

To fill out column 040 - the amount of the advance payment for the 2nd quarter of the previous year, the payment deadline is July 25, you must subtract the value of line 271 (section 2.2) from line 020 (section 2.1). If the result is less than zero, then write the resulting number without the minus sign in column 050, and in line 040 put a dash.

The rule for filling line 060 is described in column 030

Line 070 – the amount of the advance payment that was paid for the 3rd quarter, before October 25 of the previous year, is filled in taking into account the payments made and the amounts to be reduced. Line 70 = page 272 (section 2.2) – Line 020 – Line 040 + Line 50 (if line 040 was not filled in, then add the value of line 050 instead of line 040). If the received value is less than zero, display the received amount in line 080.

REPORTING POINT

Ph.D., General Director of Actual Management LLC

Reporting according to the simplified tax system for 2015

The reporting period is always difficult for “simplistic” people, because you need to take stock of your work and see where to move next. But in addition, you need to fill out the reporting forms correctly. Let us recall that since last year a new form was adopted, which actually separated two objects of taxation - “income” and “income minus expenses”.

There is no mention of a seal in the order of completion or in the declaration itself. The declaration form itself does not contain taxable object codes. For “simplified” users who apply the object of taxation “income”, the new section will reflect the trading fee and, accordingly, income related to trading activities. Let us recall that the amount of the trade fee reduces the single tax if the object of taxation is income. Currently, the tax authorities note that the amounts of the trade tax are not allocated separately, but are reflected together with sick leave and the amounts of insurance premiums in lines 140–143 of section 2.1 of the tax return.

At the same time, legislators took into account that for “simplified people” who apply the object of taxation “income reduced by the amount of expenses”, the trade tax is not separately allocated (i.e., a special section is not needed), but is taken into account as part of the remaining taxes paid in lines 220 –223 tax return.

GOOD TO KNOW

On the reflection in the tax return for the tax paid in connection with the application of the simplified tax system, the amount of trade tax in order to reduce the amount of tax (advance payment of tax) paid in connection with the application of the simplified tax system, see letter of the Federal Tax Service of Russia dated August 14, 2015 No. GD-4- 3/14386@ . There will be no need to take these clarifications into account if the updated form is approved by the time the reporting is submitted.

Let us remind you that “simplified people” submit a tax return to the tax authority based on the results of the tax period within the following deadlines:

• taxpayers-organizations at the location of the organization - no later than March 31 of the year following the expired tax period. Accordingly, the declaration for 2015 must be submitted no later than March 31, 2016;
• individual entrepreneurs - no later than April 30 of the year following the expired tax period, that is, for 2015 the declaration must be submitted no later than April 30, 2016.

GOOD TO KNOW

From January 1, 2016, amendments introduced by Federal Law dated July 13, 2015 No. 232-FZ “On Amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation” in paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation will allow constituent entities of the Russian Federation to adopt laws establishing a single tax rate ranging from 1 to 6% for “simplified” people who have chosen the object of taxation “income”. Thus, regions can introduce preferential conditions for priority activities.

What is needed to generate an annual report using the simplified tax system?

According to paragraph 1 of Art. 80 of the Tax Code of the Russian Federation, a tax return is a written statement or application of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, on the indicators of elements of taxation - on objects of taxation, on income received and expenses incurred , about sources of income, about the tax base, tax benefits, about the calculated amount of tax and (or) about other data that serves as the basis for the calculation and payment of tax.

In order to fill out the annual report under the simplified tax system, you need to decide which sheets you need to fill out without fail.

If you apply the object of taxation “income”, then the declaration will consist of the following sheets:

• title page;
• Section 1.1 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation is “income”), subject to payment (reduction), according to the taxpayer”;
• Section 2.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation – “income”).”

If you apply the taxation object “income minus expenses”, then the declaration will consist of the following sheets:

• title page;
• Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is “income reduced by the amount of expenses”) and the minimum tax subject to payment (reduction), according to the taxpayer”;
• Section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is “income reduced by the amount of expenses”).”

GOOD TO KNOW

The minimum tax payable for the year is reduced by the amount of advance payments paid for the reporting periods.

But section 3 is not mandatory; it is filled out only if you received targeted funding as part of charitable activities, targeted income, targeted financing.

Secondly, you need to understand the numbers. They can be obtained both from the accounting program and from the client bank, for example, if all your payments go through the bank only. Accordingly, you will need to look at:

• amounts of advance tax payments paid in connection with the application of the simplified taxation system;
• amounts of income;
• amount of expenses.

So, for example, if you apply a simplified taxation system with the “income” object, then you need to look at your advance payments.

Line code 020 indicates the amount of the advance payment of tax paid in connection with the application of the simplified taxation system, payable no later than April 25 of the reporting year.

Line code 040 indicates the amount of the advance payment of tax paid in connection with the application of the simplified taxation system, payable no later than July 25 of the reporting year.

Line code 050 indicates the amount of the advance payment of tax paid in connection with the application of the simplified taxation system, to be reduced by no later than July 25 of the reporting period.

Line code 070 indicates the amount of the advance payment of tax paid in connection with the application of the simplified taxation system, payable no later than October 25 of the reporting year.

GOOD TO KNOW

The control ratios of the tax return indicators for the tax paid in connection with the application of the simplified taxation system were approved by letter of the Federal Tax Service of Russia dated April 27, 2015 No. GD-4-3/7224@.

Note: in fact, information on payments is duplicated in section 2.

Line code 130 indicates the amount of the advance tax payment, calculated on the basis of 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 (the value of the indicator for line code 110, multiplied by the value of the indicator for line code 120 and divided by 100).

Line code 131 indicates the amount of the advance tax payment, calculated on the basis of the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the six months (the indicator value for line code 111, multiplied by the indicator value for line code 120 and divided by 100).

Line code 132 indicates the amount of the advance tax payment, calculated on the basis of the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of nine months (the value of the indicator for line code 112, multiplied by the value of the indicator for line code 120 and divided by 100).

Line code 133 indicates the amount of tax calculated on the basis of the tax rate and the tax base (the amount of income received), determined on an accrual basis from the beginning of the tax period to its end (the value of the indicator for line code 113, multiplied by the value of the indicator for line code 120 and divided by 100).

In addition, you need to double-check whether you calculated the tax base correctly.

After filling out all the lines, the form can be rechecked. Remember that if the organization does not have a seal due to current legislation, then it is not necessary to affix one to the declaration.

GOOD TO KNOW

From January 1, 2016, property with an initial value of RUB 100,000. and less will not be treated as depreciable and taken into account as part of fixed assets. And the expenses for the acquisition of such property will be taken into account by the “simplified” ones as part of material expenses.

Differences in filling out declarations between taxable objects

“Simplers” with the object “income minus expenses” take into account the amount of paid contributions for injuries as part of expenses (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). Those who have chosen “income” as the object can reduce the tax payable under the simplified tax system by the amount of transferred insurance premiums (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). The conditions for reducing advance payments and taxes under the simplified tax system on mandatory insurance contributions are as follows:

1) the actual payment of mandatory insurance contributions was made in the corresponding reporting (tax) period;

2) only those amounts that are paid within the calculated compulsory insurance premiums are accepted for the reduction of the advance payment (tax) (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation);

3) only those amounts of insurance premiums that are accrued during the period of application of the “simplified tax” are accepted for tax reduction.

Accordingly, if a company or entrepreneur uses the object of taxation “income”, then it is necessary to reflect them as follows.

Using line codes 140–143, taxpayers whose object of taxation is income indicate on an accrual basis the amount of insurance premiums paid to employees for temporary disability benefits and payments (contributions) under voluntary personal insurance contracts provided for in clause 3.1 of Art. 346.21 of the Tax Code, reducing the amount of tax (advance tax payments) calculated for the tax (reporting period).

In this case, a taxpayer who has indicated taxpayer attribute “1” using line code 102 can reduce the amount of tax (advance tax payments) by the amount of insurance contributions, payments and benefits specified in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, by no more than 50% (values ​​for line codes 140–143 should not be more than 1/2 of the amount of calculated tax (advance tax payments) indicated, respectively, for line codes 130–133).

GOOD TO KNOW

To fill out lines 140–143 of the declaration, the data given in Section IV of the Book of Income and Expenses is used, on an accrual basis for the reporting and tax periods.

An individual entrepreneur who has chosen income as an object of taxation and does not make payments and other remuneration to individuals (taxpayer attribute “2” is indicated on line code 102), reflects the amount of insurance contributions paid to the Pension Fund of the Russian Federation and the Federal Fund using line codes 140–143 compulsory health insurance in a fixed amount, reducing the amount of tax (advance tax payments). These individual entrepreneurs are not subject to the above limitation in the form of 50% of the amount of calculated tax (advance tax payment). In this case, the amount of insurance premiums paid in the tax (reporting) period and related to this tax period, reflected in line codes 140–143, should not exceed the amount of calculated tax (advance tax payments), indicated, respectively, in line codes 130 –133.

GOOD TO KNOW

When filling out section 2.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - “income”)” of the declaration on lines 140–143, taxpayers using the object of taxation “income” indicate, on an accrual basis, the amount of insurance premiums paid to employee benefits for temporary disability and payments (contributions) under voluntary personal insurance contracts provided for in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, reducing the amount of tax (advance tax payments) calculated for the tax (reporting) period.

Another difference is the possibility of applying a differentiated tax rate. In the “income” object, the rate was not differentiated until 2016.

But this is provided for in the “income minus expenses” object. Line codes 260–263 indicate the tax rate established by clause 2 of Art. 346.20 of the Tax Code in the amount of 15%, or the tax rate established by the law of the constituent entity of the Russian Federation in the range from 5 to 15%, effective in the reporting (tax) period.

Please note that changes are to be expected in 2016. Based on Art. 346.20 of the Tax Code of the Russian Federation since 2016, if the object of taxation is income, the tax rate is set at 6%. The laws of the constituent entities of the Russian Federation can establish tax rates ranging from 1 to 6% depending on the categories of taxpayers, that is, the constituent entities can set a reduced rate for any taxable object.

GOOD TO KNOW

When filling out a tax return form for tax paid in connection with the use of a simplified tax system (object “income”) at a tax rate of 0 percent (reduced tax rate), you must be guided by the letter of the Federal Tax Service of Russia dated May 20, 2015 No. GD-4-3/8533 .

The difference in filling out the declaration between individual entrepreneurs without employees and individual entrepreneurs with employees

The main difference between individual entrepreneurs without employees and individual entrepreneurs with employees is also the amount of the reduced tax.

An individual entrepreneur who does not have employees and combines the simplified taxation system and the patent taxation system has the right to reduce the amount of tax paid in connection with the application of the simplified taxation system by the entire amount of insurance premiums paid for himself, that is, including insurance premiums in in the amount of 1% of the amount of income exceeding RUB 300,000. for the billing period.

If an individual entrepreneur hires staff, then the procedure for tax accounting of insurance premiums becomes somewhat stricter for those cases where insurance premiums are deducted directly from the tax, and not from the taxable base. According to clause 3.1 of Art. 346.21, if an individual entrepreneur hires staff and uses the simplified tax system with an “income” base, he can reduce the amount of tax due to insurance contributions by no more than 50%.

The limitation applies to insurance premiums for both hired workers and the individual entrepreneur himself (letter of the Ministry of Finance of Russia dated May 30, 2014 No. 03-11-11/25910). Therefore, the amount of tax payable will vary.

GOOD TO KNOW

In some cases, when selling fixed assets, a company is obliged to recalculate the “simplified” tax base in the manner prescribed by Chapter. 25 of the Tax Code, as well as make corrections to the Book of Income and Expenses. There is no need to submit an updated declaration.

An example of filling out a declaration of “income”

In 2015, individual entrepreneur A.V. Ivanov conducted business quite successfully.

Based on the results of each quarter, the following income was received:

• for the first quarter – 400,000 rubles;
• for the second quarter – 950,000 rubles;
• for the third quarter – RUB 1,550,000;
• for the year – 1,820,000 rubles.

Note: In the declaration, income must be reflected on an accrual basis, and not every quarter separately.

Let us remind you that the company applies a 6% rate on income. We calculate the tax amount:

• for the first quarter – 24,000 rubles;
• for the second quarter – 57,000 rubles;
• for the third quarter – 93,000 rubles;
• for the year – 109,200 rubles.

The rate, like income, is calculated on an accrual basis.

We also take into account the insurance premiums that the entrepreneur paid for himself:

• for the first quarter – 8300 rubles;
• for the second quarter – 28,100 rubles;
• for the third quarter – 49,600 rubles;
• per year – 52,000 rubles.

We will enter all this data into the declaration, since they must be reflected in section 2 of the declaration.

By order of the Federal Tax Service of Russia in mid-2014, a new form of tax return under the simplified tax system was approved (order No. ММВ-7-3/352). It is on this form that you need to report on the results of 2015. The deadline for submitting reports for organizations using the simplified procedure is the last day of the first quarter of 2016, and for individual entrepreneurs - the first working day of May 2016, since April 30 falls on a day off.

The declaration is submitted in any of three ways, namely:

• personally;
• postal services;
• telecommunications networks.

For some organizations there is a direct obligation to submit a tax return via the Internet, but This obligation does not apply to simplifiers, since the number of employees in these companies cannot exceed 100 people.

The new declaration has special sections that need to be filled out depending on the object of taxation. There is also a section for organizations that receive funds in the form of targeted funding or charitable contributions. You only need to submit completed forms to the tax office, that is, if you did not fill out a section, then you do not need to submit it to the inspectors. By the way, in the order of filling out, this is clearly stated only for the third section of the declaration.

Individual entrepreneurs who use the simplified tax system and have received an indulgence from the regional authorities in the form of a tax holiday often think that since they do not pay tax, they do not have to submit reports. This is not true! Everyone must submit reports and tax holidays do not exempt from paying tax at all, but only allow it to be applied at a rate of 0 percent. Below we provide instructions for filling out a simplified tax return, and at the end of the article there will be a link to the form (declaration form), and you can also download a completed sample for free.

General rules when filling out a declaration

On each sheet of the declaration under the simplified tax system for 2015, it is necessary to indicate the taxpayer’s TIN. Legal entities must also register their checkpoint. Both can be taken from the notice of registration of the taxpayer received at the tax office.

1. In the “Adjustment number” field, you must enter the value “0—”.

2. In the “Tax period” field - the code of the tax period for which you are submitting reports. So, if the declaration is submitted at the end of the year, then the code value will be “34”, but if you fill out the reports during the reorganization of the enterprise - “50”. Order No. ММВ-7-3/352 will help to accurately determine the code in a given situation.

3. In the “Reporting year” field, the actual year for which reports are submitted is indicated.

4. In the “Taxpayer” field, a legal entity must indicate its full name. It must match the name specified in the constituent documents. The individual entrepreneur enters his last name, first name and patronymic in this field. There should be no abbreviations; the information must correspond to the passport data.

5. In the field “Code of the type of economic activity according to the OKVED classifier” you need to enter the appropriate code. It is registered in the extract from the Unified State Register of Legal Entities (for individual entrepreneurs - from the Unified State Register of Legal Entities). You can obtain an extract from your tax office or on the tax service website. You can also find out the code from the classifier itself. If an organization applies several tax regimes at once, then the code must be indicated only for those types of activities for which a simplified tax is paid.

Rules for filling out sections 2.1 and 2.2

Sections 2.1 and 2.2 are completed depending on the selected taxation object. Accordingly, it is most convenient to fill them out first.

Section 2.1

It is filled out by organizations and individual entrepreneurs who pay tax only on income. In this section, you must indicate all payments or income that are not taken into account for tax purposes. Let's consider the order of filling out individual lines of the section:

1. Line 102

If the organization or individual entrepreneur has payments to employees, the number 1 is entered in this line; if the individual entrepreneur does not have such payments, the number 2 is entered.

2. Lines 110-113

Designed to indicate the total amount of income for reporting periods. Let us remind you that such periods for simplifiers are quarters and a year. Amounts are calculated on an accrual basis.

3. Lines 130-133

Here, too, on a cumulative basis, you need to indicate the amount of advances for each reporting period, as well as the total amount of tax calculated for the year. Insurance premiums should not be taken into account.

4. Lines 104-143

These lines indicate the amount of contributions for compulsory insurance, as well as the amount of payments for temporary disability certificates for which you have reduced the tax.

Section 2.2

This section is completed only by taxpayers who calculate tax on income reduced by expenses.

Let's consider the order of filling out individual lines of the section:

1. Lines 210-213

This includes the amounts of income for the reporting periods. As always, the cumulative total.

2. Lines 220-223

Using the same principle, you need to indicate the amount of expenses here.

3. Line 230

Here the amount of the incurred loss (or part thereof) for previous tax periods is recorded.

4. Lines 240-243

Designed to enter the tax base for each period. You can calculate it by calculating the difference between income and expenses. Don't forget to take into account the amount shown on line 230. It is subtracted from the total for the year.

5. Lines 250-253

Filled in if, when calculating the difference between income and expenses, the result is a negative number.

6. Lines 260-263

The tax rates applicable in each specific period are stated here. In general, the rate is 115 percent, but regional regulations may reduce it.

7. Lines 270-273

Needed to reflect advance payments. They will be equal to the product of the numbers indicated in lines 240-243 and the rates written in lines 260-263.

8. Line 280

The minimum tax amount should be indicated here. For the simplified tax system, it is calculated by multiplying the income received by 1 percent. If, based on your calculations, the tax due is less than this amount, you will be required to pay the minimum tax.

Rules for filling out section 3

If your organization did not receive targeted funding during the reporting period, then you can safely skip this section. If any targeted funds were transferred to you, you will have to fill it out. By the way, such financing does not include subsidies provided to autonomous institutions. To accurately determine the types of financing, you can refer to the Tax Code (Article 251).

In this section it is necessary to indicate the amounts of subsidies that were not used in the previous year and for which the period of use has not yet expired.

In Section 3, the following information is also indicated according to the columns:

1. Code of the type of funds transferred. It can be determined in accordance with Appendix 5 to the procedure for filling out reports.

2. Date of receipt of property or funds.

3. The amount of funds received, the period of use of which has not yet expired, and also which do not have a period of use.

The remaining columns provide information about the amounts that were transferred to the organization in the reporting year. Thus, the second and fifth columns are filled in by those who received funding with a set period of use, and the seventh column indicates funds that were not spent in accordance with the intended purposes. Property is stated at market value.

Rules for filling out sections 1.1 and 1.2

These sections are very easy to fill out according to the indicators already indicated in section 2.1 or 2.2. Here you need to reflect the calculated amounts of advance payments and taxes. Similar to sections 2.1 and 2.2, sections 1.1 and 1.2 are filled out depending on the object of taxation.

Let's consider the order of filling out individual lines of section 1.1:

1. Lines 010, 030, 060, 090

Here you need to enter the OKTMO code. If during the entire tax period the location of the organization or the place of residence of the individual entrepreneur has not changed, then only 010 is filled in.

2. Line 020

This includes the amount of the advance payment for the first quarter.

3. Line 040

The amount of the advance payment for the half-year is indicated, reduced by the number indicated in line 020. If, as a result of subtraction, you get a number with a minus sign, then this difference must be indicated in line 050.

4. Line 070

Here, similar to the previous situation, an advance payment for 9 months is indicated.

5. Line 080

To be filled in if the difference is negative and the advance payment will need to be reduced.

Lines 100 and 110 are filled in using the same principle.

Section 1.2.

Section 1.2 is completed by those organizations and entrepreneurs who have chosen income reduced by the amount of expenses as an object of taxation.

The rules for filling out section 1.2 correspond to the above rules for section 1.1. The only difference is line 120, in which you need to calculate the minimum tax amount for the year.

On our website using an online calculator.

And LLC are established by Federal Law No. 402-FZ “On Accounting”.

Deadlines for submitting financial statements for 2015.

Accounting statements for small businesses are the Balance Sheet and Income Statement. Accounting statements for 2015 should be submitted to the MIFTS no later than March 31, 2016.

Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

Deadlines for submitting reports, deadlines for paying insurance contributions to funds for the 4th quarter of 2015.

All organizations prepare and submit reports to extra-budgetary funds. These reports are also submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees registered in the 4th quarter, then zero reporting should be submitted.

Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels. will help you with this issue if you decide not to do it yourself.

1. Deadline for submitting reports to the FSS (Social Insurance Fund) for the 4th quarter of 2015:

   • In paper form: no later January 20, 2016.
   • January 25, 2016.

2. Deadline for submitting reports to the Pension Fund (PFR) for the 4th quarter of 2015:

   • In paper form: no later February 15, 2016.
   • Electronically: no later than February 22, 2016. (first working day after the deadline of February 20, 2016).

3. Deadlines for payment of insurance contributions to funds

   Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the payment deadline falls on a weekend or holiday, the deadline is considered to be the next working day following it.

   Deadlines for payment of contributions to the funds in the 4th quarter of 2015. and for the 4th quarter of 2015. no later than: October 15 (for September), November 16 (for October), December 15 (for November), January 15 (for December).

Deadlines for submitting tax reports and paying taxes for 2015 (for the 4th quarter of 2015)

The Tax Code of the Russian Federation sets its own deadlines for each tax.

1. Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2015.

   Taxpayers - organizations no later than March 31, 2016.

   Taxpayers - individual entrepreneurs must submit a tax return under the simplified tax system for 2015 no later than April 30, 2016. But since this is a day off, the deadline is postponed to the next working day, namely, to May 3, 2016.

   Tax under the simplified tax system is paid no later than the deadline established for filing a tax return.

   The deadline for paying the simplified tax system for individual entrepreneurs is no later than April 30, 2015. But since this is a weekend, the deadline is postponed to the next working day.

   We remind you that “simplified” are exempt from VAT (there are restrictions), income tax (there are restrictions), and property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

   Other taxes are paid by “simplified” residents in the usual manner in accordance with the legislation on taxes and fees.

   Deadlines for submitting reports when applying UTII, deadlines for paying UTII for the 4th quarter of 2015.

   Payers of UTII must submit tax returns and pay taxes quarterly. Deadline for submitting the UTII declaration for the 4th quarter of 2015: no later than January 20, 2016.

   (Article 346.32, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

   Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.

   Tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)

   Deadlines for submitting VAT returns, deadlines for paying VAT for the 4th quarter of 2015.

   Deadline for payment of VAT for the 4th quarter of 2015: January 25, February 25, March 25, 2016 (1/3 of the tax amount accrued for the 4th quarter).

   Deadlines for submitting income tax reports, deadlines for paying income tax for 2015 (4th quarter of 2015)

   The tax return for 2015 must be submitted no later than March 28, 2016.

   Advance payments of income tax paid during the year are counted towards the payment of tax for 2015.

   Monthly advance payments due during the quarter are due no later than the 28th day of each month of the quarter. Namely: October 28, November 30 (the first working day after November 28), December 28.

   Monthly advance payments on actual profit received must be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 30, for November - December 28, for December - January 28.

   Deadline for submitting personal income tax reports for 2015 (income tax for individuals who received income from an organization)

   LLCs and individual entrepreneurs that are tax agents are required to submit to the tax authorities information for 2015 for all individuals who received taxable income from an organization or entrepreneur during the year, no later than April 1, 2016. more comfortable under the guidance of professionals.