Unified (simplified) declaration for the 4th quarter of 2021: features of filling out

A single tax return is a report on several mandatory payments at once. Only some organizations and individual entrepreneurs have the right to submit it to the Federal Tax Service.

Article 23 and Article 80 of the Tax Code of the Russian Federation lists who submits a single simplified tax return (SUD) and for what period. The report is submitted to the Federal Tax Service by persons who are recognized as taxpayers for one or more taxes, but did not carry out taxable transactions during the reporting period. This applies equally to both legal entities and individual entrepreneurs. The number of transactions in the absence of which it is possible to report using a simplified scheme includes:

• lack of movement of funds in bank accounts or at the cash desk of the organization throughout the entire tax period, but any, even erroneous, crediting or debiting of money will lead to the loss of the right to file such a declaration;
• lack of objects of taxation.

The EUD initially has nothing in common with the tax return under the simplified taxation system (STS), with which it is often confused. In fact, this is simply a zero report for several fees at once. Let’s take a closer look at how a single simplified tax return for 2021 is prepared and submitted, in particular for the 4th quarter.

Deadlines for filing tax returns

A single simplified declaration is submitted no later than the 20th day of the month following the expired quarter, half-year, 9 months or calendar year.

Moreover, if filing a declaration for a specific tax is provided only at the end of the calendar year (for example, for payers of the simplified tax system), then a single declaration does not need to be submitted quarterly.

The declaration based on the results of 2021 must be submitted by January 20, 2021 inclusive.

Penalties for late submission of the declaration:

Currently, there is a dual position of the financial department on the issue of holding people accountable for late submission of a simplified declaration.

According to the first position, liability arises under Art. 119 of the Tax Code of the Russian Federation in the form of a fine in the amount of 1,000 rubles. In this case, the fine is issued not for the declaration itself, but for each tax that is indicated in it. Thus, if the simplified declaration reflects 2 taxes, the fine will have to be paid in double amount.

note

that the provisions of this article in the form of a fine in the amount of 5% of the amount reflected in the reporting do not apply to the simplified declaration, since it does not contain data on income received and taxes paid.

According to the second position, supported by Letter of the Ministry of Finance of the Russian Federation dated July 3, 2008 N 03-02-07/2-118, for late submission of a simplified declaration, an organization or individual entrepreneur can only be prosecuted under Article 126 of the Tax Code of the Russian Federation, in the form of a fine in the amount of 200 rubles . for the declaration (not the tax!).

note

, if the taxpayer did not have the right to submit a single return, but filed it anyway, then he faces a fine for failure to submit returns for all taxes for which he was required to report.

Results

To summarize, we note once again that not all taxpayers can submit a single simplified tax return. In order for the right to submit such a declaration to arise, a business entity must meet certain conditions: there should be no movement of funds in its account and cash register, and it must not have objects of taxation.

Sources:

• Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n
• Letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585
• Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Methods for filing a single declaration

A single simplified declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be an inventory of the attachment (indicating the declaration to be sent) and a receipt, the date of which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note

: to submit a declaration
through a representative
- an individual entrepreneur - it is necessary to issue a notarized power of attorney, and for the organization to issue a power of attorney in simple written form (with the signature of the head and seal).

note

, when submitting a declaration in paper form, some tax inspectors may require:

• attach the declaration file in xml format on a floppy disk or flash drive;
• print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Who can submit a simplified report

Taxpayers can submit this report under the general and simplified regimes, as well as under the Unified Agricultural Tax. The Unified Simplified Declaration (SUD) can replace reports on the following taxes:

• on the main system - VAT and income tax;
• tax under the simplified tax system;
• Unified Agricultural Sciences.

Companies and entrepreneurs who did not have:

• any activity on current accounts and at the cash desk of the enterprise (income or expense);
• no objects on which taxes are calculated.

Taxpayers who have:

• there is no profit, but there were at least some transactions (for example, utility bills or salary payments);
• there are objects on which they pay taxes.

In practice, most often a single simplified tax return is filed by those who have recently registered and have not yet started their activities. They submit this report because it is easier than filling out regular tax forms with zero entries.

Please note: no taxpayer is required to file a single simplified return. This form is provided for convenience only. Business entities themselves choose whether to submit EUD or zero returns for their taxes.

Prepare a simplified taxation system declaration online

Instructions for filling out the declaration

Page 1. Unified (simplified) tax return

Field "TIN"

. Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field "Checkpoint"

. The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

Field "Document type"

.
It is entered: “ 1
/
-

the
declaration is submitted for the first time during the tax period), “

3/1 ” (if this is the first correction), “

3/2

” ( if the second), etc.

Field "Reporting year"

. This field indicates the year for which the declaration is being submitted. In this case, the reporting period directly for each tax is indicated below.

"Represented in" field

. The name of your Federal Tax Service is indicated here. You can find it out using this service.

Next, indicate the full name of the organization, and in the case of filing a declaration by an individual (IP) - his last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

Field "OKATO Code"

.

note

, starting from January 1, 2014, in this field it is necessary to indicate the OKTMO code instead of the OKATO
code
. You can find out the OKTMO code using this service.

Field “Code of the type of economic activity according to the OKVED classifier”

. This field indicates the activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Legal Entities (USRLE).

note

, when filing a declaration in 2021, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old edition to the new one using our OKVED code compliance service.

Tax table

:

Columns 1 and 2

Here you need to indicate line by line the taxes for which the declaration is being submitted. In this case, taxes are entered in the order corresponding to the numbering of chapters of part two of the Tax Code of the Russian Federation on these taxes. The chapter number is indicated in column 2 (see Appendix 1).

Columns 3 and 4

If for tax, the tax period is quarter

, then in the corresponding cell of column 3 the value –
3
. In this case, in column 4 the number of the quarter for which the declaration is submitted is written:

• I quarter – 01;
• II quarter – 02;
• III quarter – 03;
• IV quarter – 04.

If the tax period for a tax is a calendar year

, and the reporting periods are quarter, half-year and nine months, then the value of the tax (reporting) period is indicated in the corresponding cell of column 3:

• quarter – 3;
• half-year – 6;
• 9 months – 9;
• year – 0;

in column 4 in this case a dash is placed.

Other fields of the first page

:

Field “Taxpayer contact telephone number”

. Specified in any format (for example, “+74950001122”).

Field “The declaration is drawn up on pages”

. This indicates the number of pages that make up the declaration (usually “001”).

Field “with the attachment of supporting documents or copies thereof”

. Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block “I confirm the power of attorney and the completeness of the information specified in this declaration”

:

• if the declaration is submitted by an organization, then it is necessary to indicate the name of the head, sign, seal of the organization and the date of signing the declaration;
• if the declaration is submitted by an individual (individual) - you only need to put a signature and the date of signing the declaration;
• if the declaration is submitted by a representative, it is additionally necessary to indicate the name of the document confirming his authority (a copy of this document is attached to the declaration).

Page 2. Information about an individual who is not an individual entrepreneur

Individuals ( not individual entrepreneurs)

) who for some reason do not want to indicate their TIN in the declaration are required to fill out the second page and reflect their personal data on it.

When filling out the second page, difficulties usually arise only with the “Identity document code” field. All document codes are listed in Appendix 2.

Appendix 1. Table of taxes and corresponding chapters of the Tax Code

Appendix 2. Table of document codes confirming the taxpayer’s identity

How and where to submit it

A single declaration is submitted if there is no activity at the Federal Tax Service at the location of the organization or at the place of registration of the individual entrepreneur. The report is sent on paper - the reporting organization, individual entrepreneur or individual submits the completed UNND in person or by mail. Another way is to send it electronically, for example, using specialized TCS programs or through the taxpayer’s personal account.

IMPORTANT!

If in the last reporting period the average headcount of the reporting entity was 100 or more people, then report only electronically!

Responsibility and sanctions

Representatives of the Ministry of Finance and the Federal Tax Service did not agree on sanctions for late submission of the report.

Officials from the Ministry of Finance of the Russian Federation believe that providing EUD is not the responsibility of the taxpayer, but an additional opportunity to simplify reporting. It is unlawful to impose a fine for late reporting. The position of the Ministry of Finance is indicated in letter No. 03-02-07/2-154 dated November 12, 2012.

Federal Tax Service inspectors believe that a fine is imposed for late reporting. The amount is insignificant - 200 rubles. Officials from the Federal Tax Service justify their position with the provisions of Article 126 of the Tax Code, since the EUD is not a declaration and does not disclose information about the objects of taxation and the amounts of taxes payable.

Which form to use

The recommended form is enshrined in Order No. 62n of the Ministry of Finance dated July 10, 2007, but officials plan to update it. The new form of a single tax return in 2021 provides for a special electronic report format. Some details and indicators are updated in the document itself. For example, the outdated OKATO code will be replaced with the current OKTMO code.

The new form is under development. Follow the process on the government's official website. Before approval of the new report format, KND form 1151085 should be used.