Deadlines for payment of the simplified tax system in 2021: table for organizations and individual entrepreneurs

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, advance tax payments must be calculated and paid.

How are the deadlines for paying the simplified tax system calculated in 2021?

Reporting periods for the single tax on the simplified tax system are 1st quarter, half a year and nine months. Advance payments for simplified tax must be transferred no later than the 25th day of the first month following the reporting period (i.e. quarter, half-year and 9 months).

Accordingly, as a general rule, the tax must be paid to the budget no later than April 25, July 25 and October 25, 2021. Such terms follow from Art. 346.19 and paragraph 7 of Art. 346.21 Tax Code of the Russian Federation.

At the end of the year - the tax period under the single simplified tax - organizations and individual entrepreneurs use the simplified tax system to sum up the results and determine the final amount of tax.

With the object “income minus expenses” this is a single or minimum tax. Organizations transfer these payments to the budget no later than March 31 of the following year, and individual entrepreneurs - no later than April 30 of the next year.

It is possible that the tax payment deadline for the simplified tax system falls on a weekend, non-working day or holiday. In this case, a single tax or advance payment under the simplified tax system can be sent to the budget no later than on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

KEEP IN MIND!

The tax according to the simplified tax system for 2021 and the payment for the 1st quarter of 2021 had to be paid to the budget before May 6, 2021 inclusive. This is due to the postponement of the payment deadline due to non-working days, quarantine and coronavirus 2021. But other deadlines apply for organizations and individual entrepreneurs from affected industries (see below).

Please note that when closing an individual entrepreneur, there are different tax payment deadlines under the simplified tax system. Moreover, this is a controversial issue, which was analyzed and resolved in ConsultantPlus:

The Tax Code of the Russian Federation does not establish specific deadlines for paying tax according to the simplified tax system when closing an individual entrepreneur. In our opinion, you need to calculate and pay the tax before... (read in full).

Territorial nuances of the simplified tax system

The amount of advances for simplified tax (except for the amount of income received and expenses incurred) is influenced by certain factors, for example:

• employee salaries - insurance premiums paid from their income reduce the tax base, the size of which determines the simplified tax system of 6% and advance payments;
• the territory in which the simplifier operates - this is due to the right of regional authorities to establish reduced tax rates within their region (Article 346.20 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation allows regional authorities to maneuver rates in the range:

• from 5 to 15% - for simplifiers who calculate tax based on the difference between income and expenses;
• from 1 to 6%, if only income is taken into account in the tax calculation;
• 3% - for simplified businessmen from Sevastopol and Crimea in 2017–2021;
• 0% - for beginners using simplified IP (clause 4 of Article 346.20 of the Tax Code of the Russian Federation).

Many regions have introduced reduced simplified tax rates in 2021 due to coronavirus. Read more here.

Table with the deadlines for paying the simplified tax system in 2021

The following is a table that summarizes the deadlines for making advance payments under the simplified tax system in 2021, and also indicates the deadline for paying the single tax for 2021.

Now we will indicate new payment deadlines for organizations and individual entrepreneurs included as of 03/01/2020 in the Register of SMEs, whose main type of activity according to the Unified State Register of Legal Entities (USRIP) is in the government List of Affected Industries (approved by Decree of the Government of the Russian Federation dated 04/03/2020 No. 434).

Tax according to the simplified tax system for organizations (transfers) :

• 09/30/2020 – tax for 2021;
• 10/26/2020 – payment for the 1st quarter of 2020;
• 25.11.2020 – payment for the first half of 2021.

Tax according to the simplified tax system for individual entrepreneurs (transfers) :

• 10/26/2020 – payment for the 1st quarter of 2020;
• 10/30/2020 – tax for 2021;
• 25.11.2020 – payment for the first half of 2021.

We also note that in two cases the tax according to the simplified tax system is paid within special periods :

1. When terminating an activity for which a simplified taxation system was applied, payers must pay tax no later than the 25th day of the month following the month in which, according to the notification submitted to the Federal Tax Service, such activity was terminated (clause 7 of article 346.21, clause 2 Article 346.23 of the Tax Code of the Russian Federation).
2. If the right to use the simplified tax system is lost, the taxpayer must pay the tax no later than the 25th day of the month following the quarter in which he lost this right (clause 7 of article 346.21, clause 3 of article 346.23 of the Tax Code of the Russian Federation).

In the event of liquidation of an LLC, is it necessary to notify the tax authority about the termination of the application of the simplified tax system? The answer to this question is in ConsultantPlus:

As explained in Letter of the Ministry of Finance of Russia dated July 18, 2014 No. 03-11-09/35436 (sent for information and use in work by Letter of the Federal Tax Service of Russia dated August 4, 2014 No. GD-4-3/15196), as a general rule, loss of the status of a legal entity , applying the simplified tax system, means the simultaneous termination of the simplified tax system... (read in full).

KEEP IN MIND

Federal Law No. 172-FZ of 06/08/2020 wrote off tax under the simplified tax system for the 2nd quarter of 2021 for those affected by the coronavirus. Namely, an advance payment for the reporting period of half a year 2021, reduced by the advance payment for the reporting quarter 1 of 2021. For more information about this, see “To whom and which taxes will be written off for the 2nd quarter of 2021: list.”

Responsibility for violation of payment deadlines under the simplified taxation system

It is important to make tax payments on the due dates. Penalties for late transfers are as follows:

1. If the amount payable is calculated correctly, reports are submitted on time, but there is no transfer to the budget, the Federal Tax Service will charge penalties for each day the transfer is late. The amount of the penalty is calculated based on 1/300 of the refinancing rate for each day of the first 30 calendar days of delay and 1/150 for subsequent days.
2. If there is further evasion of payment, the tax inspectorate will issue a demand for collection, and if it is not fulfilled, a collection order will be sent to the current account. In this case, the tax due for payment will be collected without your consent.

KBK 2021 for payment of simplified tax system

In 2021, advances under the simplified tax system, unified and minimum simplified tax must be transferred to two BCCs. One is for the “income” object, the other is for the “income minus expenses” object.

Object of the simplified tax system “income”

Also see “New BCCs under the simplified tax system “income” in 2021“

Object “income minus expenses”

The following is a table with the BCC according to the simplified tax system for 2021 for those who use a simplified system with the object “income minus expenses”.

There are certain rules for how to fill out a payment order to pay tax according to the simplified tax system. The procedure, features of filling out payments and differences for different objects according to the simplified tax system are disclosed in ConsultantPlus:

There are slight differences in filling out payment slips for advance payments and for tax for the year in fields 107 and 24...
View the complete solution.
The day of payment of the simplified tax system is considered the day when the taxpayer submits to the bank a payment order for the transfer of a single tax from his current (personal) account to the account of the Treasury of Russia. In this case, it is important that there is enough money in the account for payment (letter from the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08/17543, dated June 21, 2010 No. 03-02-07/1-287).

Read also

30.07.2020

KBK for payment documents

KBK is a budget classification code that is indicated on receipts or bank documents for tax payment. The BCC of advance payments for the simplified system is the same as for the single tax itself. In 2021, the budget classification codes approved by Order of the Ministry of Finance of Russia dated November 29, 2019 N 207n (as amended on October 22, 2020) are in effect.

If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the recipient's bank;
• incorrect Federal Treasury account.

However, paying with an incorrect classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.

• KBK simplified tax system 6% (tax, arrears and debt) – 182 1 0500 110;
• KBK simplified tax system 15% (tax, arrears and debt, as well as minimum tax) – 182 1 05 01021 01 1000 110.

This might also be useful:

• VAT accounting for individual entrepreneurs using the simplified tax system in 2021
• Individual entrepreneur reporting on the simplified tax system without employees
• simplified tax system for individual entrepreneurs in 2021

• How to work on the simplified tax system income 6%
• Pros and cons of the simplified tax system and UTII in comparison
• Minimum tax under the simplified tax system in 2021

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What happens if you don’t submit a declaration under the simplified tax system?

Failure to submit a return within the prescribed time limit may result in the following:

1. A fine in the amount of 5% of the unpaid tax amount reflected in the declaration (clause 1 of Article 119 of the Tax Code of the Russian Federation). The minimum fine is 1,000 rubles, and it is collected even if the transfer to the budget has been made in full, but the declaration has not been filed. The maximum fine is 30% of the amount of the fiscal fee.
2. If the tax return is overdue by more than 10 days, the Federal Tax Service will suspend transactions on the taxpayer’s bank accounts. The arrest will remain in effect until the reporting is submitted.
3. An administrative fine of 300 to 500 rubles will be imposed on officials. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

How to pay tax upon loss of rights or termination of activity

The legislation provides for situations when a taxpayer either loses the right to conduct business on the simplified tax system or ceases to conduct it. If a company stops using the simplified system, its management should notify the tax authorities about this within 15 days from the date of such a decision. By the 25th day of the next month, the taxpayer must pay in full and submit a declaration.

As for the loss of rights, the tax authorities should also be notified about it. But if a legal entity or individual entrepreneur loses the right to use the simplified system in July - September, then the terms of payment of the simplified tax system for the 3rd quarter. 2021 and filing a return - October 26.

When will they be allowed to pay later and not be fined?

In Art. 64 of the Tax Code of the Russian Federation provides for situations when entrepreneurs will be provided with a deferment or installment plan for settlements with the budget. In some cases, when the deadline for payment of the simplified tax system is postponed, additional interest will be charged on the amount of debt. Those who are unable to fully pay off the budget due to signs of insolvency, a difficult property situation, or the production and sale of seasonal products will have to pay extra.

In order to be able to pay later and not be fined, the taxpayer sends to the Federal Tax Service an application and documents, the list of which is listed in Art. 64 Tax Code of the Russian Federation.

Calculation of the advance payment for the simplified tax system “income minus expenses”

The rules for calculating advance payments and tax under the simplified tax system “income minus expenses” have also not changed. The only change is the appearance of a transition period with increased rates. Let's look at the calculation procedure for both cases.

Algorithm for calculating payment at a standard rate of 5–15%

Step 1. We sum up all the company’s income from the beginning of the year to the end of the desired quarter. We take the numbers from column 4 of section 1 KUDiR. Income for the simplified tax system includes proceeds from sales and other income that are listed in Art. 249 and Art. 250 Tax Code of the Russian Federation.

Step 2. We sum up the business expenses from the beginning of the year to the end of the required period, we take the numbers from column 5 of section 1 of KUDiR. A complete list of costs that can be taken into account as enterprise expenses is given in Art. 346.16 Tax Code of the Russian Federation. It is also important to follow the procedure for accounting for expenses: expenses must be directly related to the activities of the enterprise, must be paid and recorded in the accounting department. We talked about how to correctly account for the costs of the simplified tax system. Insurance premiums for the simplified tax system of 15% are considered expenses and are taken into account as part of them.

We calculate the tax amount using the formula: (Income – Expenses) × 15%.

Check the tax rate for the type of activity of your enterprise in your region. From 2021, the region can set a differentiated rate from 5 to 15%.

Step 3. Now we subtract from the tax amount the advance payments that were made in previous periods of the current calendar year.

An example of calculating an advance payment for the 3rd quarter according to the simplified tax system 15%

IP Myshkin A.V. Since the beginning of the year, I received an income of 450,000 rubles. Of these, for the 1st quarter 120,000 rubles, for the 2nd quarter 140,000 rubles and for the 3rd quarter 190,000 rubles.

Expenses since the beginning of the year amounted to 120,000 rubles. Of these, 30,000 rubles - in the 1st quarter, 40,000 rubles in the 2nd quarter and 50,000 rubles in the 3rd quarter.

Advance payments amounted to: 13,500 rubles in the 1st quarter and 15,000 rubles in the 2nd quarter.

Let's calculate the amount payable in the 3rd quarter: (450,000 – 120,000) × 15% = 49,500 rubles.

Let us subtract payments from previous quarters from this amount: 49,500 – 13,500 – 15,000 = 21,000 rubles.

So, according to the results of the 3rd quarter, individual entrepreneur Myshkin must pay 21,000 rubles.

Algorithm for calculating payment at an increased rate of 20%

Step 1 . Calculate the accrued advance payment for periods in which the limits were not exceeded. To do this, use the standard formula: (Income for the reporting period – Expenses for the reporting period) × Tax rate (15%, if there is no right to reduced rates).

Step 2 . Calculate the down payment for the period of exceeding the limits. To do this, you will need the amount obtained in Step 1. Use the following formula:

Advance payment at an increased rate = Advance payment for the period before the excess, calculated in step 1 + (Tax base for the reporting period with excess - Tax base for the reporting period in which the limits were met) × 20%.

Step 3. Calculate the advance payment for additional payment or reduction by subtracting advance payments for previous periods from the amount received in Step 2.

An example of calculating an advance payment on the simplified tax system “income - expenses” at a rate of 20%

Based on the results of 9 months of 2021, Snegir LLC earned 151 million rubles. In this regard, the advance payment for 9 months must be calculated at an increased rate of 20%. At the end of the half year, revenues amounted to 125 million rubles.

The tax base at the end of the six months amounted to 25 million rubles, at the end of 9 months - 31 million rubles.

Let's calculate the advance payment for 9 months of 2021:

(25,000,000 × 15%) + ((310,000) × 20%) = 4,950,000 rubles.

The accrued advance payment for 9 months can be reduced by advance payments paid during the year (4 million rubles). In this case, the amount of the advance payment for additional payment will be 950,000 rubles (4,950,000 - 4,000,000 rubles).