Tax return under the simplified tax system in 2021. Download the form and sample filling

Taxpayers applying the simplified taxation system are required to fill out and submit to their tax office the “Tax Return for Tax Paid in Connection with the Application of the Simplified Taxation System.” In 2021, the KND 1152017 form is used, approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/ [email protected] dated 02/26/2016

The report is submitted once a year based on the results of the tax period: no later than March 31, 2021 for legal entities and no later than April 30, 2021 for individual entrepreneurs. If any of these numbers falls on a weekend or holiday, the deadline for filing reports under the simplified tax system is postponed to the next weekday.

Deadlines for submitting reports to the simplified tax system “income”

Simplified annual declarations are submitted by:

no later than March 31 of the year following the reporting year, if the simplifier is a legal entity;
no later than April 30 of the year following the reporting year, if the simplified person is an individual entrepreneur.

Deadlines for submitting simplified taxation system declarations for 2021:

for organizations - 03/31/2020;
for individual entrepreneurs - 04/30/2020.

If you have lost your right to the simplified tax system, submit a report by the 25th day of the month following the quarter in which you lost your right to use this special regime. If you voluntarily refuse to use the simplified tax system, report by the 25th day of the month following the month in which you submitted a notice of refusal of the simplified regime to the Federal Tax Service.

Results

Let's briefly summarize the information above:

Individual entrepreneurs using the simplified tax system are required to submit a declaration annually, regardless of whether there was income during the tax period and whether the activity was carried out in general.
Simplified reporting for the “income” object consists of three sheets for those who do not pay the trade fee and four for those who transfer it.
The most optimal way to prepare reports is using special online services.
If an individual entrepreneur had no income during the tax period, he can file a “zero” or a single simplified declaration.

Declaration form for the simplified tax system “income”

In 2021, the declaration form is relevant, approved. By Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] It is intended both for simplified people paying tax on income and for simplified taxation system officers paying tax on the difference between income and expenses.

For the simplified tax system “income” the following sections of the declaration are required to be completed:

Title page.

Contains information about the payer of the simplified tax system, the tax period, the main OKVED and the tax office to which the report is submitted.

Section 1.1.

It reflects the amounts of advance payments and tax payable/reduced based on the results of the reporting and tax period.

Section 2.1.1.

Includes data on the amount of income, tax rate, calculated amount of advance payments (tax) according to the simplified tax system, paid insurance premiums (contributions under voluntary insurance contracts and disability benefits).

Sections 2.1.2 (Calculation of the amount of the trading fee) and Section 3 (Report on the intended use of property) are filled out only as necessary: if you paid a trading fee during the year or received assets as part of charity or targeted financing (according to the provisions of Article 251 of the Tax Code of the Russian Federation ).

Declaration form for the simplified tax system “income” 2019

In the next 2 years, tax officials plan to completely cancel reporting under the simplified tax system “income” for individual entrepreneurs using online cash registers. The Ministry of Finance announced this on its official website in the summer of 2021. Changes are planned to be made within the framework of the Project “Main Directions of Budget, Tax and Customs Tariff Policy for 2021 and for the Planning Period of 2021 and 2021.”

Reporting Methods

The law defines three ways in which a declaration can be delivered to the Federal Tax Service:

In the hands of the inspector in paper form - this can be done either personally or to a representative by proxy. The declaration must be printed or filled out by hand in two copies, one will remain with the Federal Tax Service, and the inspector will mark the second and return it back.
By post - the completed declaration must be sent by letter with the described attachment to the Federal Tax Service. The inventory will indicate that it was the declaration according to the simplified tax system that was sent, and the date on the receipt will be the filing date.
In electronic form - for this you need to conclude an agreement with a telecom operator and issue a digital electronic signature.

Attention! Some tax offices, when submitting a paper form, may also require you to provide a declaration file on a flash drive, or to print a special barcode on the form. Before submitting the document, it is best to clarify their requirements with the inspection in person or by phone.

The procedure for filling out the simplified taxation system “income” declaration for 2019

The procedure for drawing up a declaration is prescribed in Appendix 3 to the Order of the Federal Tax Service No. ММВ-7-3/ [email protected]

Let's remember the basic rules:

Amounts are indicated in full rubles, rounded according to the rules of mathematics: 50 kopecks. and round up more to the full ruble.
The sheets in the declaration are numbered consecutively.
Sheets and sections without indicators are not provided.
If the report is filled out by hand, use black, purple or blue ink. It is unacceptable to correct errors with a barcode corrector. If an error is made, you should rewrite (or retype) the entire sheet.
If the declaration is completed on a computer and then printed, then double-sided printing is not permitted.
Reporting sheets are fastened with a paper clip, but not with a stapler.
Indicators are entered from left to right, starting from the leftmost cell. However, if the report is filled out using a program, the numbers are aligned to the right margin.
Text fields must be filled in capital block letters.
If the indicator is missing, a dash is placed in the corresponding line of the declaration. If a particular line is not filled in completely, then a dash is also placed in its empty cells.
On each page of the declaration, indicate the TIN (all taxpayers) and the checkpoint (if there is one).

Title page

In particular, the title page must include the following information:

Correction number. The number “0” indicates that the declaration is primary. A clarification can be identified if the field contains a number other than zero (for the fourth clarification the number is “4”, for the third – “3”, etc.).
Tax period code (for companies that continue to operate, you need to select code “34”).
Tax office code (take it from the registration notice. If the notice is not at hand, the tax authority code can be found on the Federal Tax Service website).
Code for the place of submission of the declaration (120 - for individual entrepreneurs; 210 - for organizations).
Full name of the enterprise or full name of the businessman (Limited Liability Company "Elka", Individual Entrepreneur Artemy Stepanovich Senkin).
OKVED code. It can be easily found in an extract from the Unified State Register of Legal Entities (USRIP) or determined using the OKVED classifiers. An extract from the Unified State Register of Legal Entities can be obtained by sending a request to the Federal Tax Service via the Internet or by coming in person. Persons combining several modes must indicate the OKVED code corresponding to their type of activity on the simplified tax system.
Numerical code of the reorganization or liquidation form (leave it blank if there were no specified circumstances).
TIN/KPP of the reorganized organization (if there were appropriate circumstances).
Phone number.
How many pages does the declaration have?
How many sheets are there in supporting documents?

All possible codes involved in the declaration are included in the appendices to the filling procedure.

For signatories of the declaration, codes are assigned: “1” - if the signature is placed by a manager or individual entrepreneur, “2” - if the signature in the declaration belongs to a representative of the taxpayer.

Sample of filling out the simplified taxation system “income” declaration

An example of calculating the simplified tax system and a sample of filling out this report will help you understand the rules for filling out the simplified tax system “income” declaration.

Example

LLC "Kadrovik" provides accounting and legal services. Its staff includes a director (he is also the only founder, he does not receive a salary) and one employee (salary 30 thousand rubles). Contributions to pension, medical and social insurance are paid from the employee’s salary - 30.2% of the salary amount. The simplified tax rate is standard - 6%.

The accountant of Kadrovik LLC fills out the simplified taxation system declaration for 2021 based on the following data:

Reporting period	Amount of income, rub.	Line number in Section 2.1.1	Payroll, rub.	Payroll contributions, rub.	Line number in Section 2.1.1	Tax payable, rub.	Line number in Section2.1.1.	simplified tax system for payment, taking into account contributions for employees, rub.	Advance and annual simplified taxation system, rub..	Line number in Section 1.1
1st quarter	350 000	110	90 000	10 500	140	21 000	130	10 500	10 500	020
half year	720 000	111	180 000	21 600	141	43 200	131	21 600	11 100	040
9 months	935 000	112	270 000	28 050	142	56 100	132	28 050	6 450	070
year	1 110 000	113	360 000	33 300	143	66 600	133	33 300	5 250	100

The tax payable is calculated as 6% of the income. It is reduced by insurance premiums, but not by more than half.

The advance for the 1st quarter is equal to the amount of the simplified tax system payable, taking into account the insurance contributions of employees for the 1st quarter. The advance for the half-year is calculated as the difference between the tax payable taking into account employee insurance contributions for the half-year and the advance paid for the 1st quarter. The advance payment for 9 months and the annual tax to be paid are calculated in the same way.

Sample declaration under the simplified tax system “income” 2019

What services and programs will help you prepare a declaration under the simplified tax system?

In the age of universal computerization, the number of taxpayers filing paper returns manually is rapidly approaching zero.
Simplified people also wonder whether it is possible to automatically fill out a declaration using the simplified tax system? Modern services and accounting programs actually allow you to instantly calculate taxes based on the initial data entered by taxpayers and immediately automatically generate a finished declaration.

The Federal Tax Service website has two free services with which you can fill out a declaration under the simplified tax system online:

On commercial websites you can also find automated assistants that allow you to fill out a free declaration under the simplified tax system 2020 - web applications that allow you to automatically fill out a report based on taxpayer data. Some of them make it possible not only to receive a completed declaration, but also to see line-by-line calculations and explanations, the correctness of which is easy to check.

We talk about various services that can make our lives easier in the following materials:

“The new service of the Central Bank will help you fill out payment slips”;
“Overview of programs and services for online accounting”;
“New in the services of the Federal Tax Service.”

Responsibility for late submission of the declaration

If you are late in submitting your declaration, the following fines will be imposed:

if the tax is paid - 1 thousand rubles;
if the tax has not been paid - 5% of the amount of tax that must be paid on the basis of the declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1 thousand rubles. (Article 119 of the Tax Code of the Russian Federation).

The fine can be reduced if there are mitigating circumstances (Article 112 of the Tax Code of the Russian Federation and information from the Federal Tax Service).

For late submission of the report, an official of the company - the employee responsible for the timely submission of the declaration - may be held liable. Typically, this is the chief accountant, individual entrepreneur or director of the company. He may be given a warning or a fine of 300-500 rubles. (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

If the period of delay in the declaration exceeds 10 working days, the Federal Tax Service has the right to block the violator’s current account (Clause 2 of Article 76 of the Tax Code of the Russian Federation).

Simplified expenses: important clarifications from officials

Simplified people with the “income minus expenses” base, when calculating the amount of the simplified tax system, have the opportunity to reduce the income received by the amount of expenses incurred during the same period. The list of such expenses is limited (Article 346.16 of the Tax Code of the Russian Federation).

It is important for a simplifier not only to check all expenses against this list, but also to take into account the explanations of officials and court decisions on certain types of expenses, which will help to accurately determine the taxable base and correctly calculate the simplified tax system.

Is it possible to take into account “coronavirus” expenses, ConsultantPlus experts explained. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Check out the set of “controversial” expenses of simplifiers and links to the Tax Code of the Russian Federation, court decisions and explanatory letters from officials:

The declaration for taxpayers using cash registers has not yet been canceled

Last year, as part of the optimization and simplification of tax administration for business, the government proposed to cancel declarations under the simplified tax system for those taxpayers who use online cash registers and use the “Income” object.
The Ministry of Finance developed a bill with amendments to Chapter 26.2 of the Tax Code of the Russian Federation, the Cabinet of Ministers approved it, and the initiative was submitted to the State Duma for consideration. The lower house of parliament adopted bill No. 875583-7 on the abolition of the declaration under the simplified tax system in the first reading on 02/20/2020, but did not have time to pass it in the second. Therefore, numerous news that the report can no longer be submitted from 07/01/2021 are unreliable today. The second reading was supposed to take place on April 13, 2020, but it was postponed due to the pandemic and the need to pass bills aimed at combating the virus and supporting those affected. A new date for the second reading has not yet been set, and deputies will not have time to cancel the declaration within the stated time frame. It is mandatory for all legal entities and individual entrepreneurs to submit it using the simplified form. Failure to submit will result in account blocking and a fine. If the initiative is considered and finally adopted, the obligation to report under the simplified tax system for payers with the “Income” object will disappear in 2022 - for 2021.

Use free instructions from ConsultantPlus experts to correctly fill out a declaration under the simplified tax system.