Accounting services in Moscow are very common and in demand. Accounting services for companies is the transfer of responsibility for accounting and interaction with the tax service and social funds to a professional third-party organization. Such a company is an accounting company. We provide services for submitting personalized records, submitting all types of reports and maintaining internal documentation.
In order to provide quality services, our specialists:
- Receive additional training
- Monitoring changes in the legislation of the Russian Federation
- React promptly to new regulations
Every new year brings changes that we need to be aware of. Quite a lot of new regulations have been issued recently.
Advance payments and total amount for 2021: payment deadline
Organizations and individual entrepreneurs during 2021, based on the results of reporting periods, were required to transfer advance payments to the budget. Advance payments for the single tax in 2021 were required to be transferred to the budget no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25, 2016 (Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation). Based on the results of the past 2021, it is necessary to pay a single “simplified” tax to the budget for the entire year. However, for the transfer of “simplified” tax for 2021, tax legislation provides for different payment deadlines. In general, legal entities are required to pay annual tax according to the simplified tax system no later than March 31, and individual entrepreneurs - no later than April 30 of the following year. However, March 31, 2018 is a Saturday, and April 30 is a non-working Monday. Therefore, the deadlines for paying the simplified tax system for 2021 are as follows:
| Payment period | Term |
| STS for 2021 (paid only by organizations) | No later than 04/02/2018 |
| STS for 2021 (payable only to individual entrepreneurs) | No later than 05/03/2018 |
If the deadline for paying an advance payment or tax falls on a weekend or non-working holiday. Then the single tax or advance payment can be transferred on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). This principle fully applies to the “simplified” tax and advances on it.
From November 30, 2021, any other person can pay a single tax for a taxpayer: an organization, an entrepreneur or a person who is not engaged in business (paragraph 4, paragraph 1, article 45 of the Tax Code of the Russian Federation). In this case, the conditions under which the tax will be considered paid are the same. The person who transfers the tax for the taxpayer must submit a correctly executed payment slip to the bank, and he must have sufficient funds in his account.
The payment day is 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 of 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).
What is meant by simplified tax system?
A simplified taxation system is a type of special taxation regime, which is the replacement of several taxes for legal entities and individual entrepreneurs with one. First of all, this is necessary so that tax subjects do not find it difficult to prepare reports. However, not everyone has this option. So, for example, one of the conditions for applying the simplified tax system is no more than 100 people as the average number of employees, the absence of branches, etc.
USN and separate division 2016
It is extremely important to submit an application on time to switch to this tax regime. For a legal entity that has just been created, this must be done no later than the thirtieth day of tax registration. If an organization or entrepreneur wants to switch from another tax system to the simplified tax system, the period depends on the type of this regime.
Payment for payment and KBK
Please fill out a payment order for the payment of a single tax under the simplified tax system for 2021 according to the general rules. However, we believe it is advisable to note that in 2021, the single and minimum taxes under the simplified tax system must be transferred to the budget to the same BCC - 18210501021011000110.
The single tax according to the simplified tax system for 2021 should be paid to an account in the territorial department of the Treasury of Russia according to the details of the Federal Tax Service, to which the company is attached at its location. That is, at the address at which the organization was registered. It is listed in the Unified State Register of Legal Entities (clause 2 of Article 54 of the Civil Code of the Russian Federation).
For an individual entrepreneur, this is the Federal Tax Service, where he was registered at his place of residence. If the individual entrepreneur does not have a permanent place of residence in Russia, you need to pay the simplified tax system for 2021 to the Federal Tax Service, where the entrepreneur is registered at the place of temporary registration.
Information about the Tax Inspectorate's TIN and checkpoint can be found on the websites of the tax service or directly from it. Usually all the necessary details are provided on the inspection information boards. In addition, the Federal Tax Service website has a service that allows you to determine all the inspection details by address or code.
Here is a sample payment order for the payment of a single tax under the simplified tax system for 2017 with the tax object “income minus expenses”.
Sample payment order for payment of the simplified tax system for 2021 with the object of taxation being “income”.
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How to draw up a payment order
The payment order, which is issued during the process of transferring funds to the tax authorities, is filled out as follows:
- in the line “taxpayer status” the code “01” is entered;
- TIN, KPP and company name are entered on the basis of its registration documents;
- in the line “recipient” the full name of the Federal Tax Service is indicated;
- priority codes for payment and tax payment are defined as 5 and 0, respectively;
- OKTMO depends on the address of the company;
- the basis of payment is indicated by the code “TP”;
- the tax period is indicated as “GD.00.ХХХХ”, where ХХХХ is the year for which the tax is paid to the treasury.
The payment order also specifies the date of its preparation and an explanation, which can be formulated as “payment of tax under the simplified tax system (2017).”
To get advice on tax optimization regarding important changes relating to income tax in 2017, you can contact our specialists.
When to pay if the right is lost or activity on the simplified tax system is terminated
The Tax Code establishes the procedure for paying tax in special cases (Article 346.23):
1. If the taxpayer has lost the right to use the simplified system, then the final payment under the simplified system is carried out at the end of the quarter in which this happened, until the 25th day of the next month.
2. In the event of termination of an activity for which the simplification was applied, the calculation is also made before the 25th, but after the expiration of not the quarter, but the month when this activity was completed.
