Declaration under the simplified tax system for 2014, 2015

Organizations using the simplified tax system must submit a single tax return under the simplified tax system for 2014 no later than April 1, 2015, and individual entrepreneurs no later than April 30.

Attention! By order of July 4, 2014 No. ММВ-7-3/ [email protected] the Federal Tax Service approved a new declaration form under the simplified tax system. The declaration is being registered with the Ministry of Justice. It is expected that simplifiers will report using the new form from the 2014 tax period. The new form provides a separate section for filling out by simplifiers at the facility, income and a separate section for filling out by simplifiers at the facility, income minus expenses. However, at the moment the declaration has not been registered with the Ministry of Justice, which means the old declaration form is used.

Organizations submit tax returns according to the simplified tax system at their location. Individual entrepreneurs - at their place of residence. Let us recall that from January 1, 2009, “simplified” no longer submit returns for reporting periods, but report only on the results of the tax period.

Declarations can be submitted to the inspectorate in three ways: in person or through a representative; by mail; in electronic form through telecommunication channels.

Please note that not everyone must submit declarations electronically. There is such an obligation (clause 3 of Article 80 of the Tax Code of the Russian Federation):

taxpayers with an average number of employees for the previous year of more than 100 people;
newly created organizations with more than 100 employees;
taxpayers classified on the basis of Article 83 of the Tax Code of the Russian Federation as the largest.

Among the listed categories there cannot be “simplifiers”. Therefore, they choose any method of submitting a declaration to the tax office.

The tax return form for the tax paid in connection with the application of the simplified taxation system and the Procedure for filling it out (hereinafter referred to as the Procedure for filling out the declaration) were approved by Order of the Ministry of Finance of Russia dated June 22, 2009 No. 58n.

The declaration can be filled out on a computer and printed out. If this is not possible, enter the values into the paper version of the declaration using a pen with blue or black ink.

You can specify only one indicator in each field of the declaration. Values are expressed in whole rubles (kopecks are removed according to rounding rules). Text fields are filled with capital printed characters, and characters are printed in Courier New font with a height of 16-18 points. If any of the indicators is missing, put a dash. Corrective or other similar means cannot be used.

All values must be entered starting from the first (left) cell. If there are more cells than characters in the indicator, then dashes are placed in the remaining empty cells on the right side of the field (line).

Each page must be numbered and the taxpayer’s TIN and KPP must be indicated on it. Previously, organizations put zeros in the first two cells of the TIN field, since their identification number consists of 10 characters, and there are 12 cells. Now you should enter the number from the first (left) cell, and put dashes in the last two cells.

The tax return consists of:

from the 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.”

Reporting deadlines and declaration form

Both private entrepreneurs and legal entities submit declarations under the simplified tax system. This only needs to be done once a year. Deadlines for submitting a declaration under the simplified tax system for 2021:

Individual entrepreneurs must submit a declaration by April 30;
companies must report to the Federal Tax Service by March 31.

The declaration under the simplified tax system includes a title page and three sections. But each company fills out its own set of sections. Companies and individual entrepreneurs with the object “income” fill out all sections of the declaration, except 1.2, 2.2. Section 2.1.2 is filled out by payers of the trade tax, section 3 - by recipients of targeted financing.

The “income minus expenses” object obliges the reporting entity to fill out the title page, sections 1.2, 2.2 and 3 (if there is targeted funding).

How to fill out the declaration is explained in detail by the Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/ [email protected] The declaration form under the simplified tax system for 2021 was also approved by the said order. The declaration form, which takes into account the new simplification rules, is currently being discussed. It will be used for reporting for 2021.

Declaration according to the simplified tax system - download the form

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Filling procedure: section 3

Section 3 should only be completed if the organization received additional funding (other than subsidies to autonomous institutions). Types of additional financing are listed in paragraphs 1 and 2 of Article 251 of the Tax Code of the Russian Federation. In the section, reflect the data of the previous year on funds received but unused, the use period of which has not expired. The simplified tax system declaration contains lines for the following data:

in column 1 – code of the type of funds received. The codes are given in Appendix 5 to the procedure for filling out the declaration;

in column 2 - the date of receipt of funds or property;

in column 3 - the amount of funds received in previous tax periods, if the period for using them has not expired. Also reflect in the column the amount of unused funds received in previous periods and having no expiration date.

In the remaining columns, provide data on funds received in the reporting year. Columns 2 and 5 are filled in by organizations that received targeted funding for which a period of use has been established. In column 7, reflect funds used for purposes other than their intended purpose. Such funds must be included in non-operating income at the moment when the conditions for their receipt were violated (for example, the period for using the funds has expired). Reflect fixed assets, intangible assets and other property in the report at market value.

In what form is the declaration submitted under the simplified tax system?

The declaration under the simplified tax system is submitted on paper or electronically.

The easiest and most reliable way to submit a declaration is to send it electronically. But in this case, your company must be connected to the document flow with regulatory authorities.

If there is no agreement with a special operator, you can send the document by mail.

And another method that individual entrepreneurs most often use is a personal visit to the inspector. The tax return under the simplified tax system is submitted to the reporting office. As a sign of confirmation of acceptance of the declaration according to the simplified tax system, the inspector puts a mark on its acceptance and the date.

Title page

In the first cell of the “Adjustment number” field, enter 0 (the next two cells are crossed out) if the document is primary. If in the future you have to submit an updated declaration, enter a number in this field indicating what kind of corrective declaration it is for the account (for example, 1—, 2—, etc.).

The “Tax period” field is filled out in accordance with Appendix No. 1 to the Procedure for filling out the declaration. Usually they put code 34 here, which corresponds to the calendar year. However, in some cases there may be code 50. It is indicated if the declaration is submitted in the middle of the year:

due to reorganization or liquidation of a legal entity;
termination of activities as an individual entrepreneur;
forced transition of the “simplified” mode to the general regime.

The corresponding numbers are entered in the fields “Reporting year” and “Submitted to the tax authority (code)”. In the field “at location (accounting) (code),” organizations enter code 210, individual entrepreneurs - code 120. These codes are given in Appendix No. 2 to the Procedure for filling out the declaration.

Next, organizations indicate their full name, and individual entrepreneurs indicate their full name. Entries are made without abbreviations in capital letters.

Then you should write down the code of the type of economic activity, telephone number, number of pages on which the declaration is drawn up, and attached documents.

If the accuracy and completeness of the information is confirmed by the head of the organization or an individual entrepreneur, then a 1 is entered in the corresponding cell, and if a representative of the taxpayer - 2.

When submitting a declaration, the head of the organization must indicate his full name, signature, seal and date. If the declaration is submitted by an individual entrepreneur, only a signature and date are sufficient.

If a declaration is submitted by a representative of the taxpayer - an individual, write down his full name, details of the document confirming his authority, and the date of signing the declaration in the appropriate fields. The representative must sign.

If the declaration is submitted by a representative of the taxpayer - a legal entity, indicate the details of the document confirming the authority, the date of signing, and the full name of the citizen authorized to certify the accuracy and completeness of the information reflected in the declaration. He must sign the declaration. The name of the taxpayer's representative - a legal entity should be written down in the appropriate cells.

If the declaration is submitted to the tax authority by a representative of the taxpayer, then a copy of the document confirming his authority must be attached to the declaration.

The section reserved for tax authority employees is not filled out by “simplifiers”.

In addition, the manager, individual entrepreneur or representative of the taxpayer must sign sections 1 and 2, as well as indicate the date of completion of the declaration.

At the top of each sheet, indicate its serial number, individual entrepreneurs also enter the TIN, and organizations - TIN and KPP.

Object "income"

The shape of the title page has remained virtually unchanged. It just added new fields for indicating the reorganization (liquidation) form code and the TIN/KPP of the reorganized organization. The list of codes is given in Appendix 3 to the Procedure for filling out a tax return. If the declaration is not submitted in connection with liquidation (reorganization), these fields are not filled in (a dash is placed in them).

Another innovation is that two new values for the “tax period” code have been added:

95 - the last tax period upon transition to a different taxation regime;
96 is the last tax period upon termination of business activity.

Note that for the field “Code of the type of economic activity according to the OKVED classifier” of the title page, the Classifier OK 029-2001 (OKVED) is used. By Order of Rosstandart dated September 30, 2014 N 1261-st, the validity of this Classifier was extended until January 1, 2021.

Please note : if several types of activities are carried out, the OKVED code is affixed to one of the types of activities at the discretion of the taxpayer (Letter of the Ministry of Finance of Russia dated March 28, 2007 N 03-11-05/53). If the simplified tax system is combined with UTII, the OKVED code is entered for activities that are carried out within the framework of the simplified tax system (Letter of the Ministry of Finance of Russia dated 06/09/2012 N 03-11-11/186).

The procedure for filling out section. Let's look at 1.1 and 2.1 using a specific example.

Example 1. Romashka LLC, located in the Tagansky district of Moscow (OKTMO code 45381000), applies the simplified tax system with the object of taxation “income”. In May 2014, it changed its location to the Basmanny district (OKTMO code 45375000). The amount of income received in 2014 was:

for the first quarter - 500,000 rubles;
for half a year - 700,000 rubles;
for nine months - 1.2 million rubles;
— for the year — 1.8 million rubles.

Amount of paid insurance premiums and temporary disability benefits:

for the first quarter - 45,000 rubles;
for half a year - 90,000 rubles;
for nine months - 135,000 rubles;
per year - 180,000 rubles.

Tax calculation is carried out in section. 2.1 declarations. It has a new line 102 to indicate the taxpayer’s attribute. Organizations and individual entrepreneurs who make payments and other remuneration to individuals put the number 1 in this line. And individual entrepreneurs who do not make payments and other remuneration to individuals put the number 2. In the example we are considering, Romashka LLC will put the attribute in line 102 "1". The amount of income received (tax base) is reflected in it on an accrual basis: for the first quarter (line 110), for six months (line 111), for nine months (line 112) and for the tax period (line 113). Thus, on line 110 you need to indicate 500,000 rubles, on line 111 - 700,000 rubles, on line 112 - 1.2 million rubles. and on line 113 - 1.8 million rubles. The amount of calculated tax is calculated for the first quarter (line 130), for six months (line 131), for nine months (line 132) and for the tax period (line 133) as the product of the tax rate of 6% (line 120) by the amount of income received for the corresponding period. In our case, the value of line 130 will be 30,000 rubles. (RUB 500,000 x 6%), lines 131 - RUB 42,000. (RUB 700,000 x 6%), lines 132 - RUB 72,000. (1.2 million rubles x 6%), lines 133 - 108,000 rubles. (RUB 1.8 million x 6%). The taxpayer’s attribute specified in line 102 determines the procedure for filling out lines 140, 141, 142 and 143, in which the cumulative total shows the amount of insurance premiums, paid temporary disability benefits and payments under voluntary personal insurance contracts that reduce the amount of tax specified in paragraph 3.1 Art. 346.21 Tax Code of the Russian Federation. If line 102 indicates sign “1” (remuneration is paid to individuals), the amounts of insurance contributions, benefits and payments in lines 140 - 143 cannot exceed 1/2 of the amount of calculated tax (advance tax payments), indicated, respectively, according to lines 130 - 133. After all, for such taxpayers, the above expenses can reduce the amount of tax by no more than 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). In our example, the amounts of paid insurance premiums and temporary disability benefits exceed 50% of the amount of calculated tax for the corresponding period:

for the first quarter 50% tax - 15,000 rubles. (30,000 rubles (line 130): 2), contributions - 45,000 rubles;
for half a year 50% tax - 21,000 rubles. (42,000 rubles (line 131): 2), contributions - 90,000 rubles;
for nine months 50% tax - 36,000 rubles. (72,000 rubles (line 132): 2), contributions - 135,000 rubles;
for the tax period 50% tax - 36,000 rubles. (72,000 rubles (line 133): 2), contributions - 180,000 rubles.

Therefore, lines 140 - 143 should be filled in as follows:

line 140 - 15,000 rubles;
line 141 - 21,000 rubles;
line 142 - 36,000 rubles;
line 143 - 54,000 rub.

Example of filling out section. 2.1 see below.

In Sect. 1.1 shows the amount of tax (advance tax payment) to be paid (reduced) according to the taxpayer. Line 010 reflects the OKTMO code of the municipality, inter-settlement territory, settlement that is part of the municipality at the location of the organization (at the place of residence of the individual entrepreneur). The code is taken from the All-Russian Classifier of Municipal Territories OK 33-2013. In addition to line 010 in Sec. 1.1 for the OKTMO code also provides lines 030, 060, 090. They are filled in only when the location of the organization (place of residence of an individual entrepreneur) changes during the tax period. If the location does not change, dashes are added to them. In our example, the location of Romashka LLC changed during the tax period. Therefore, in line 010 you will need to write down the OKTMO code of the Tagansky district of Moscow - 45381000, and on line 030 - the OKTMO code of the new location in the Basmanny district from May 2014 - 45375000. Lines 060 and 090 will remain empty. Line 020 shows the amount of the advance payment due no later than April 25, 2014. Its value should be equal to the difference between lines 130 and 140 of section. 2.1 declarations. In our case, the value on line 020 will be equal to 15,000 rubles. (30,000 rubles (line 130 of section 2.1) - 15,000 rubles (line 140 of section 2.1)). Line 040 is provided to reflect the amount of the advance payment due no later than July 25, 2014. Its value is calculated using the formula:

line 131 - line 141 sec. 2.1 - line 020.

If the resulting value is positive, it is shown in line 040. If the value is negative, it is reflected in line 050 as the amount of the advance payment to be reduced by no later than July 25, 2014. The minus sign is not placed in this case. In our case, line 040 is equal to 6,000 rubles. (42,000 rubles (line 131 section 2.1) - 21,000 rubles (line 141 section 2.1) - 15,000 rubles (line 020)), and line 050 remains empty. Line 070 reflects the amount of the advance payment due no later than October 25, 2014. It is calculated using the formula:

[(line 132 - line 142 section 2.1) - (line 020 + line 040 - line 050)].

A positive value is indicated on line 070, and a negative value on line 080 (without the minus sign). In our example, the value on line 070 will be equal to 15,000 rubles. (72,000 rubles (line 132 section 2.1) - 36,000 rubles (line 142 section 2.1) - (15,000 rubles (line 020) + 6000 rubles (line 040) - 0 rubles (line 050) And line 080 will remain empty. The amount of tax subject to additional payment for the tax period is shown on line 100. It is calculated using the formula:

[(line 133 - line 143 section 2.1) - (line 020 + line 040 - line 050 + line 070 - line 080)].

If the resulting value is positive, it is shown on line 100. A negative value represents the amount of tax to be reduced for the tax period. It is reflected on line 110. In our case, the value on line 100 will be 18,000 rubles. (108,000 rubles (line 133 of section 2.1) - 54,000 rubles (line 143 of section 2.1) - (15,000 rubles (line 020) + 6,000 rubles (line 040) + 15,000 rubles (line 070) )). And line 110 will remain empty. For an example of filling out section 1.1, see below.

For your information. If an individual entrepreneur does not make payments to individuals, line 102 indicates sign “2”. In this case, the amount of tax can be reduced by the amount of insurance premiums paid by the entrepreneur in a fixed amount without a 50% limitation (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 01.09.2014 N 03-11-09/43646, dated 10.02. 2014 N 03-11-09/5130, dated 09/23/2013 N 03-11-09/39228). In this case, the amount of insurance premiums paid in the tax (reporting) period and relating to this tax period, reflected on lines 140 - 143, should not exceed the amount of calculated tax (advance tax payments), indicated, respectively, on lines 130 - 133 .

simplified taxation system declarations

Latest version of the simplified taxation system declaration form

Sample of filling out a declaration: income and income minus expenses:

Section 2

Filling out the declaration begins with section 2, so we’ll talk about it first. This section calculates the tax amount. The procedure for filling out the section depends on the selected tax object.

If the object of taxation is income

On line 201, taxpayers with taxable income indicate a tax rate of 6%. Let us remind you that it cannot be changed by the laws of the constituent entities of the Russian Federation, therefore it is the same for everyone.

Line 210 records the amount of income received that is taken into account for tax purposes. The value can be transferred from section 1 of the Income and Expense Book. This will be the total amount for the year from column 4.

Line 240 indicates the amount of the tax base for calculating the tax.

“Simplers” with the object of taxation of income duplicate the indicator from line 210.

In line 260, the tax is calculated: the tax base from line 240 is multiplied by the rate of 6%.

Line 280 records the tax deduction. If the income is subject to taxation, the single tax for 2014 can be reduced by temporary disability benefits paid during the year, as well as by insurance premiums paid during the period.

The tax cannot be reduced by more than half (with the exception of entrepreneurs working alone, to whom this restriction does not apply). This means that if the deduction is less than or equal to 50% of the calculated tax amount (line 260), then in line 280 the amount of contributions and benefits issued is indicated, if more - half of the tax.

Lines 220, 230, 250 and 270 are not filled in by organizations and individual entrepreneurs applying the simplified tax system 2014 with the object of taxation being income. They put dashes in these lines.

If the object of taxation is income reduced by the amount of expenses

Line 201 indicates the tax rate. This is either 15% or the size of the differentiated rate established by the law of the subject of the Russian Federation. Let us remind you that regional authorities can reduce the rate to 5% (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

Line 210 is filled out in the same way as for the object of taxation of income; it indicates the amount of taxable income.

In line 220 enter the amount of expenses incurred during the tax period and taken into account in accordance with Article 346.16 of the Tax Code of the Russian Federation. The indicator is equal to the total value for the year in column 5 of section 1 of the Accounting Book. In addition, the same line shows the difference between the minimum tax paid and the single tax calculated for the previous tax period, by which the tax base can be reduced.

In line 230 enter the amount of loss received in previous tax periods by which it was decided to reduce the tax base. Let us remind you that taxpayers can reduce the base for the single tax for 2014 even to zero.

Line 240 reflects the tax base for the tax period. The indicator is equal to the difference between lines 210, 220 and 230. In this case, the value is recorded if it is greater than zero. If it turns out to be zero or negative, a dash is placed in line 240.

Line 250 is filled in if the indicator on line 220 is greater than the indicator on line 210. The value of line 250 is equal to the difference between the indicators on lines 220 and 210.

The amount of tax is determined on line 260: the value of line 240 is multiplied by the tax rate indicated in line 201.

In line 270 the amount of the minimum tax for the tax period is recorded: the value of line 210 is multiplied by 1%. The rate is specified in paragraph 6 of Article 346.18 of the Tax Code of the Russian Federation.

Line 280 “simplified” with the object of taxation, income reduced by the amount of expenses, is not filled in. You need to put a dash in it.

We fill out section 1.2.

010, 030, 060, 090 – the same as for section 1.1.;
020, 040, 070, 100. The values from sheet 2.2., lines 270-273 are indicated, but separately for every three months of work. That is, the tax payment in column 040 is the figure from line 271, reduced by the value of line 020; in column 070 - 272-040, etc.;
050, 080, 110. If the value of lines 040, 070 or 100 comes out negative, it is carried over to these lines without the minus sign;
120. If the calculated minimum tax (line 280) is greater than the total sum of the quarterly tax line values (lines 020, 040, 070) and also if the value of line 280 is greater than 273.

Declaration of the simplified tax system for 2013: object of taxation “Income minus expenses”

This time, the simplified tax system declaration for 2013 will include almost all the lines in the second section, but depending on the situation. Let's go from top to bottom:

We set the tax rate to 15%, then fill out line 210: the amount of recognized operating and non-operating income. In line 220 you need to reflect all the company’s expenses, and they must meet the basic requirements:

– be economically justified;

– fully paid;

– be included in the list of those permitted in accordance with Article 346.16 of the Tax Code of the Russian Federation;

- documented.

In addition, it is impossible to include in the report and reduce the tax according to the simplified tax system for expenses listed in Article 270 of the Tax Code of the Russian Federation, amount differences in conventional units and revaluation of values in foreign currency. Also, if entertainment expenses do not comply with paragraph 1 of Art. 246.16 they cannot be included in the declaration. If the company had losses in previous years, they can be reflected in the report and thereby reduce the tax base. Documented losses must be entered in line 230. The next line 240 will be filled in only if income exceeds the amount of expenses and losses of previous years (p. 210 - p. 220 - p. 230). If the company receives a loss, then it will be necessary to enter this negative result in line 250.

Line 260 will be filled in if there is a tax base reflected in line 240. It must be multiplied by the tax rate. The 2013 simplified tax system declaration will have the following result: the minimum tax if line 250 is filled out in the report. It is 1% of the income received (line 210 * 1%). By the way, if the calculated tax on line 260 is less than the minimum tax on line 270, you will have to pay a larger amount. Line 280 also reflects paid benefits and contributions, which reduce the tax base by 50% for employers and 100% for individual entrepreneurs without employees.