Details for paying tax according to the simplified tax system for individual entrepreneurs: how to find out and where to get a receipt

An individual entrepreneur without a current account can pay tax at a bank branch or via the Internet.
To pay, you must correctly fill out all tax payment details. You can generate a receipt in accounting systems or through a free service on the Federal Tax Service website.

If an individual entrepreneur has a current account with a bank, then taxes and contributions must be paid from it. Otherwise, the bank may block the individual entrepreneur’s account. The Central Bank's recommendations state that suspicious clients transfer less than 0.5% of turnover to the tax office. The bank does not check how you calculate taxes. He is guided by the recommendations of the Central Bank. Therefore, if there are no tax payments from the current account, then this is a reason for the bank to block the account.

Table of KBK used by taxpayers of the simplified tax system in 2020

The simplified tax system with the object “income minus expenses” and the minimum tax should be calculated and paid according to the following BCC:

• 18210501021011000110 - tax;
• 18210501021012100110 - penalties;
• 18210501021012200110 - interest;
• 18210501021013000110 - fines.

The simplified tax system with the object “income” should be accrued and paid according to the following BCC:

• 18210501011011000110 - tax;
• 18210501011012100110 - penalties;
• 18210501011012200110 - interest;
• 18210501011013000110 - fines.

The sample payment system for the simplified tax system “income minus expenses” 2021 contains details that are applicable both for paying tax in connection with the simplified tax system and for paying the minimum tax calculated at a rate of 1% of annual income. The only difference will be in the purpose of payment.

When paying tax in connection with the simplified tax system, in the purpose of payment we write: “Tax in connection with the application of the simplified tax system for the 1st quarter of 2021.”

When paying the minimum payment, the following text is appropriate in the purpose of payment: “Minimum tax for 2021.”

The minimum tax is calculated at the end of the year; at the end of the quarter, advance payments are made according to the simplified tax system.

Results

Each “simplified” subject to the conditions established by Ch. 26.2 of the Tax Code of the Russian Federation, is obliged to calculate the amount of tax according to the simplified tax system, having previously chosen the optimal object of taxation for oneself: “income” or “income reduced by the amount of expenses”. Taking into account the tax object assigned to the “simplified” person, when filling out a payment order for a tax or an advance payment under the simplified tax system, he should correctly fill out the “KBK” and “Payment Purpose” fields. And of course, don’t forget to check with your tax authority for its current details: bank name, BIC, current and correspondent accounts. Moreover, as of January 1, 2021, the payment details have changed.

Sources: 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.

Sample payment order for payment of the minimum tax in 2020 for individual entrepreneurs

Since the minimum tax is paid only at the end of the year, field 107 should always contain the value KV.04.2019; For advance payments, use the value of the quarter for which the payment is made.

The sample payment system for the simplified tax system “income” 2021 contains the same values ​​of fields from 104 to 110 for both organizations and individual entrepreneurs.

Receiving a receipt from the Federal Tax Service

How to find out OKATO IP by TIN: what is it and why is it needed

The payment document can also be paid through a bank cash desk or mail. In addition, you can come to the Federal Tax Service office and pay individual entrepreneur taxes there.

Receiving receipts from the tax office

The taxpayer himself or another authorized person can pay the tax using payment documents.

To speed up the process and make it more convenient, you can do this in the following ways:

• pay through the taxpayer’s personal account on the tax website;
• make a payment through the online service of financial organizations of the Federal Tax Service partners;
• deposit cash through branches of banks and other credit institutions, certifying payment documents with their seal;
• make payments through the cash desks of local authorities and the post office;
• Finally, starting from 2021, with a special permit, it is allowed to issue tax payment receipts at the MFC.

Note! Owners of individual entrepreneurs receive tax notices with a bar code no later than December 1 following the expired period of the year for which taxes are paid. If this date is a holiday or weekend, it is moved to the next business day.

In other cases, if a paper receipt is not received on time, the taxpayer independently contacts the tax office or sends a request through the Personal Account.

General procedure for processing tax payment orders

Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n determines the mandatory details for paying taxes and insurance premiums:

• 101 - status of the payer who issued the payment document;
• 104 - twenty-digit budget classification code, where the first three digits correspond to the tax administrator number;
• 105 - OKATO;
• 106 - basis of payment, consists of two letters (TP, ZD, AR);
• 107 - frequency of tax payment - month, quarter, half year, year;
• 108 — document date, filled in depending on the indicator of field 106;
• 109 - document number, if the debt is repaid on demand;
• 110 - payment type, currently not filled in.

How to make and print a receipt

TIN statistics codes for individual entrepreneurs - how to find out and why they are needed

If an individual entrepreneur has not received a notification to pay tax, he can generate a receipt for the individual entrepreneur himself. This is the practice that the tax service will introduce in the future. But after it is formed, you must print it.

Tax office website with a splash screen for generating a receipt

In the future, it will be possible to pay the tax through a bank branch or post office. To generate and print a receipt from the tax office website, you need to perform the following steps:

1. Go to the official website of the Federal Tax Service and find the section for paying debts by individuals (individual entrepreneurs belong to this category). Next, select payment information.
2. A transition is made to the type of payment and the desired option is selected indicating the specific amount.
3. The details of the payment recipient and their registration address are filled in. The Federal Tax Service code and digital data of the municipality (OKTMO) are entered automatically.
4. Then enter the initials (last name, first name and patronymic without abbreviations) of the taxpayer and indicate his TIN. The data must be verified.
5. After this, you need to select a payment method. It can be non-cash or cash (through the cash desk of a bank or post office).
6. In any case, a receipt is generated and printed. Only for payments through a bank do you need receipts with a Federal Tax Service barcode for individual entrepreneurs.

Filling out a form on the tax website

Note! If an error is discovered in the accruals, the entrepreneur must report this to the district tax office. This can be done through your personal account by clicking on the “Help” section. For changes, scans of supporting documents must be attached.

If an organization has benefits for any of the mandatory contributions, the Federal Tax Service is notified about this in advance.

If you agree with the amount of contributions, press the “Pay” button. Next comes the continuation of filling out the questionnaire. In this way, you can create a receipt for payment of insurance premiums for individual entrepreneurs, taxes and other mandatory payments.

Important! You can see that the debt has been repaid only 10 days after the money is transferred.

Payment through the government services portal

You can transfer your taxes through the government services portal, and it does not matter whether the entrepreneur is registered on it or not. However, if we are talking about deductions that he calculates himself, you first need to generate a receipt according to the instructions given above.

The advantage of a government services website is additional payment methods. These are electronic wallets Webmoney and ELPLAT, as well as payment from a mobile phone account. In addition, it is possible to transfer funds from a bank card without commission.

There are two ways to pay taxes through the government services portal:

• after generating the receipt, select the credit institution’s website as the payment method and click on the “Government Services” icon;
• copy the generated receipt on the Federal Tax Service website and find it on the gosuslugi.ru portal. To do this, you need to go to the “Payment” tab, select the “Payment by receipt” section and enter the UIN in the search field.

The system will show the payment parameters and offer to pay. Before doing this, she will ask the user for an email and an electronic check will be sent to him.

The disadvantage of paying without authorization on the government services portal is that the data is not saved. In order for payment information to be included in the transaction history, you need to log into your account (if you have one).

Benefits and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2020. His vacation pay was paid on March 2. In this case, the date of receipt of income and the date of withholding personal income tax is March 2, and the last date when personal income tax should be transferred to the budget is March 31, 2021 ( postponed to 05/06/2020 due to coronavirus, quarantine and non-working days).

In general, pay the withheld personal income tax in 2021 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs conducting business on UTII or the patent taxation system transfer tax to the inspectorate at the place of registration in connection with the conduct of such activities.

After the budget receives personal income tax transferred by tax agents, these funds are distributed between the budget of the constituent entity of the Russian Federation and the budgets of municipalities (settlements, municipal districts, urban districts) according to the standards established by budget legislation.

Federal Law No. 172-FZ of June 8, 2020 exempted individual entrepreneurs, notaries, lawyers, and other private practice specialists affected by the coronavirus from paying personal income tax for the 2nd quarter of 2021. This is an advance payment for the first half of 2021 minus the advance for 1 quarter. 2021.

Calculation of contributions for incomes over 300 thousand rubles

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (32,448 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid

! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example:

The income of an individual entrepreneur in 2021 was: RUB 350,000. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2021 will be 32,448 + (450,000 − 300,000) × 1% = 33,948 rubles. The amount of contributions to the FFOMS is 8,426 rubles.

The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 32,448×8 = 259,584 rubles.

Example:

The income of an individual entrepreneur using the simplified tax system in 2021 was: 30,000,000 rubles. The amount of contributions for 2021 would be 32,448 + (30,000,000 − 300,000) × 1% = 329,448 rubles, however, since it is greater than the maximum possible contributions of 259,584 rubles, 259,584 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 8,426 rubles.

Basic taxes: available in table

From July 1, 2014, the obligation to pay property tax arises for the owners of administrative, business, shopping centers and premises in them, premises that are intended or used to house offices, retail facilities, public catering and consumer services. There is one more condition: the assessment of these objects must be carried out by regional authorities at cadastral value.

Unified (simplified) tax return (once a quarter): submit to the tax office: If during the quarter the organization had no movements on OSNO in the cash register and current account and there were no objects of taxation (land, cars, etc.) - submit a Unified (simplified) ) tax return, which includes a zero income tax and VAT return. I quarter — until April 20, 2nd quarter. — until July 20, 3rd quarter. — until October 20, quarter IV. - until January 20 Sample of filling out the Unified (simplified) tax return.XLS

Fixed Contribution Tariffs

IN 2020

The following tariffs apply
for payments to individual entrepreneurs “for themselves”
:

Why do we need contribution rates if they are not calculated as a percentage of income for individual entrepreneurs? And how many pension points you will be awarded depends on the Pension Fund’s contribution rate.

Receipts for payment of tax according to the usn for individual entrepreneur form

Passport office (FMS in the category passport office has collected detailed information on the topics: Passport of a citizen of the Russian Federation: initial receipt at 14 and further replacement at 20 and 45 years old. Foreign passport of the Russian Federation: how to get a new (biometric) and old foreign passport in person and via the Internet? Constant registration at the place of residence and temporary registration at the place of stay. Temporary residence permit in Russia 2021. Residence permit in Russia: how to obtain, validity period, cost and necessary documents. How to obtain Russian citizenship? Russian citizenship, in general and simplified procedure Notary office, in the notary office category you will find answers to all the main questions that arise when contacting.

At the same time, the amount of advance tax payments cannot be reduced by more than 50. Individual entrepreneurs using the simplified tax system (reduced income cannot reduce the tax by the amount of expenses, but have the right to take the payment into account as expenses. Unified Income Tax (once a quarter until the 25th day of the month following the reporting quarter ) Declaration of UTII (once a quarter submitted before the 20th day of the month following the reporting quarter) Declaration of UTII Xls The amount of UTII tax payable can be reduced: from the amount of calculated UTII you can subtract a fixed payment to the Pension Fund of the Russian Federation minus the Federal Insurance Fund, but at the same time the amount single tax cannot be reduced by more than 50. Also, all payments in.

17 Jul 2021 stopurist 435

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Payment from current account

Payment of taxes and individual entrepreneur contributions online is also possible directly from a current account via Internet banking. Today all credit institutions provide such services to their business clients.

Orders for standard payments are generated in a simplified manner. As a rule, you do not have to enter detailed details of the recipient, BCC and other parameters. Simply select the type of payment and indicate the required amount. Moreover, banks often even calculate the individual entrepreneur’s deductions themselves, based on the amount of revenue and the applicable taxation system, and also remind them when, where and how much needs to be transferred.

However, such services may not be included in the selected service rate. But there is another way - to generate a receipt on the Federal Tax Service website, and in the bank service, find it using the PEC and pay from your current account.

If this option is not suitable, then you will have to create a payment order yourself. However, doing this in Internet banking will not be difficult; it is only important to correctly indicate all the details:

• number, type of document and date of its preparation;
• payer status (IP - “09”);
• amount to be transferred in numbers and words;
• entrepreneur details (filled in automatically);
• recipient parameters - just select him from the list, and the details will be loaded from directories;
• basis for payment;
• taxable period.

So, you can pay taxes, as well as contributions to the Pension Fund and healthcare, which any individual entrepreneur pays for himself, online. A reliable way is to generate a receipt in a special service of the Federal Tax Service. This will minimize the risk of errors, because almost all parameters, including addresses, BCC, account number, are downloaded automatically from various information systems and directories.