The "simplifiers" who apply the object of taxation "income minus expenses" recall the minimum tax once a year - at the end of the tax period. Read about the cases in which the minimum tax is paid, how to set off advance payments when calculating the minimum tax, how to reflect the amount of the accrued minimum tax in accounting, read in the proposed material.
When are "simplifiers" required to pay the minimum tax?
The obligation to pay the minimum tax is provided only for the “simplifiers” who have chosen the object of taxation “income minus expenses”, therefore, further we will only talk about this part of the organizations and individual entrepreneurs using USNO.The procedure for calculating the minimum tax is established by Art. 346.18 of the Tax Code of the Russian Federation.
All “simplifiers” are required to calculate the minimum tax. Then it is necessary to compare the amount of tax accrued in the general manner with the amount of the minimum tax: the larger of them is subject to payment to the budget. Thus, the minimum tax is paid in the case when the amount of tax calculated in the general manner for the tax period is less than the amount of the calculated minimum tax.
Note:
The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.
Recall the basic rules for calculating the minimum tax:
- the minimum tax is calculated only for the tax period, which is a calendar year;
- tax rate - 1 %;
- tax base - income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation.
By virtue of par. 1 p. 4 art. 346.20 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a rate for tax paid in connection with the application of the simplified taxation system in the amount of 0% for taxpayers - individual entrepreneurs registered for the first time after the entry into force of these laws and carrying out entrepreneurial activities in the production, social and (or) scientific fields, as well as in the field of personal services to the population.
These taxpayers are entitled to apply a tax rate of 0% from the date of their state registration as individual entrepreneurs continuously for two tax periods. The minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, in this case it is not paid.
Since relevant laws have been adopted in a number of constituent entities of the Russian Federation, individual entrepreneurs who meet the stated requirements have the right not to pay the minimum tax at the end of the tax period (letters of the Ministry of Finance of Russia dated August 27, 2015 No. 03-11-11 / 49542, dated February 16, 2016 No. -11/8498).
For organizations and individual entrepreneurs that do not fall under the exception, let's continue talking about the minimum tax.
From the above rules it is clear that the minimum tax is payable at the end of the tax period in the following cases:
- when a loss is received, that is the tax base absent - income accounted for under the simplified taxation system is less than expenses recorded for the simplified taxation system;
- when there is neither profit nor loss, that is, the taxable base is equal to zero - incomes are equal to expenses;
- when there is a taxable base, but the excess of income over expenses is insignificant.
- income - 5,500,000 rubles;
- expenses - 5,700,000 rubles.
The tax calculated in the general manner is equal to 0 rubles, since a loss has been received.
There is no tax base: (5,500,000 - 5,700,000) rubles.< 0
An organization applying the simplified taxation system with the object of taxation "income minus expenses" for 2015 received the following results (income and expenses were calculated according to the rules established by Chapter 26.2 of the Tax Code of the Russian Federation):
- income - 5,500,000 rubles;
- expenses - 5,500,000 rubles.
Do I need to pay the minimum tax in this case?
Tax calculated in the general manner: (5,500,000 - 5,500,000) rubles. x 15 % = 0 rub.
Minimum tax: 5,500,000 rubles. x 1 % \u003d 55,000 rubles.
The minimum tax in the amount of 55,000 rubles is subject to payment to the budget.
An organization applying the simplified taxation system with the object of taxation "income minus expenses" for 2015 received the following results (income and expenses were calculated according to the rules established by Chapter 26.2 of the Tax Code of the Russian Federation):
- income - 5,600,000 rubles;
- expenses - 5,500,000 rubles.
Do I need to pay the minimum tax in this case?
Tax calculated in the general manner: (5,600,000 - 5,500,000) rubles. x 15% \u003d 15,000 rubles.
Minimum tax: 5,500,000 rubles. x 1 % \u003d 55,000 rubles.
The minimum tax in the amount of 55,000 rubles is subject to payment to the budget.
From the above examples it can be seen that the amount of the minimum tax is actually independent of the resulting entrepreneurial activity financial results and is of a fiscal nature.
The "simplifiers" tried to challenge the constitutionality of paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation, having filed a complaint with the Constitutional Court (Determination of the Constitutional Court of the Russian Federation of May 28, 2013 No. 773-O). According to the taxpayer, the contested legal provision establishes the obligation to pay the minimum tax when using the simplified taxation system, thereby not taking into account the real results of entrepreneurial activity, and an excessive tax burden is imposed.
But the Constitutional Court refused the applicant, noting that the challenged norm of the Tax Code of the Russian Federation, being aimed at creating an appropriate regulatory framework for the taxpayers to fulfill their constitutional obligation to pay tax (in this case, the minimum tax levied in connection with the application of the simplified taxation system), in itself cannot considered as violating the applicant's constitutional rights.
A similar opinion is shared by representatives of the Federal Tax Service in Letter No. SA-4-7/23263 dated December 24, 2013, recalling that the transition to the USNO is voluntary for the taxpayer.
Thus, the “simplifiers”, who have chosen the object of taxation “income minus expenses”, are obliged to calculate the minimum tax at the end of the tax period, compare it with the tax calculated in the general manner, and pay the larger of them to the budget.
Where and how is the minimum tax calculated?
The main and only tax register of the "simplified" is the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. This tax register does not provide for the calculation of the minimum tax and its comparison with the tax paid under the general procedure.The calculation of the minimum tax is made in the tax return under the USNO, approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3/ [email protected] At the time of preparation of this material, no changes have been made to the named form.
"Simplifiers" using the object of taxation "income minus expenses" fill out the title page, sec. 1.2. and sec. 2.2. Section 3 is completed only if the "simplifier" receives funds from targeted funding.
The minimum tax for the tax period is calculated when filling out this section. The amount of the minimum tax calculated for the tax period is indicated under line code 280.
After the section is completed. 2.2, we proceed to filling out section. 1.2. It is in this section that the amount of tax calculated in the general manner is compared with the calculated minimum tax.
Particular attention should be paid to filling in lines 100, 110 and 120:
- if the amount of tax for the tax period is greater than or equal to the amount of the minimum tax, then either line 100 or line 110 is filled in, depending on the amount of advance payments paid;
- line 110 is filled in if the difference between the amount of calculated tax for the tax period and the amount of previously calculated advance tax payments is negative, and also provided that the amount of tax for the tax period is greater than or equal to the amount of the minimum tax. Line 110 is filled in when paying the minimum tax only if the “simplifier” must pay the minimum tax (the amount of tax calculated in the general manner is less than the amount of the minimum tax) and the amount of advance payments paid is more than the amount of the minimum tax;
- line 120 is filled in if, following the results of the tax period, the amount of the calculated minimum tax (line 280 section 2.2) is greater than the amount of tax calculated in the general manner for the tax period (line 273 section 2.2), and provided that the amount of advance payments is less than the amount minimum tax.
Let's give examples (numbers are conditional).
- the minimum tax amount is 45,000 rubles.
In this example, the tax calculated in the general manner is subject to payment, since it is more than the minimum tax: 60,000 rubles. > 45 000 rub.
Additional payment for the tax period is subject to 10,000 rubles. (60,000 - 50,000).
On line 100 sect. 1.2 indicates 10,000 rubles.
An organization applying the simplified taxation system with the object of taxation "income minus expenses" has the following indicators:
- the amount of tax for the tax period - 60,000 rubles;
- the amount of advance payments paid for nine months - 90,000 rubles;
In this example, the minimum tax is payable: 75,000 rubles. > 60,000 rubles
Since the amount of advance payments paid is greater than the amount of the minimum tax (90,000 rubles > 75,000 rubles), line 110 of section 1.2 - 15,000 rubles are indicated on it. (90,000 - 75,000).
In this case, there is an overpayment of tax paid under the simplified taxation system, which can be set off against the payment of future advance payments or returned to the current account.
An organization applying the simplified taxation system with the object of taxation "income minus expenses" has the following indicators:
- the amount of tax for the tax period - 60,000 rubles;
- the amount of advance payments paid for nine months - 50,000 rubles;
- the minimum tax amount is 75,000 rubles.
In the above example, the minimum tax is payable: 75,000 rubles. > 60,000 rubles
Since the amount of advance payments paid is less than the amount of the minimum tax (50,000 rubles.< 75 000 руб.), заполняется строка 120 разд. 1.2 - по ней указывается 25 000 руб. (75 000 ‑ 50 000).
The minimum tax in the amount of 25,000 rubles is subject to additional payment to the budget.
Note:
Surcharge for tax return(depending on what tax is paid: with the simplified taxation system or the minimum) is made on the following KBK:
- tax levied on taxpayers who have chosen as an object of taxation income reduced by the amount of expenses (the amount of payment (recalculations, arrears and debts on the corresponding payment, including the canceled one)), - 182 1 05 01021 01 1000 110;
- the minimum tax credited to the budgets of the constituent entities of the Russian Federation (the amount of payment (recalculations, arrears and debts on the corresponding payment, including the canceled one)), - 182 1 05 01050 01 1000 110.
How to take into account the minimum tax in accounting?
In accounting, advance tax payments under the simplified taxation system, tax paid at the end of the tax period, and the minimum tax are recorded on account 68 “Calculations on taxes and fees”, to which a separate subaccount is opened (Chart of accounts accounting financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).Account 68 "Calculations on taxes and fees" is credited for the amounts due on tax declarations (calculations) for payment to the budget, in correspondence with account 99 "Profits and losses" - for the amount of tax paid under the simplified taxation system (advance payments), and the minimum tax.
The main entries for accounting for tax paid under the simplified taxation system are shown in the table.
| Contents of operation | Debit | Credit |
| Accrued advance payment based on the results of the 1st quarter (six months, nine months) | 99 | 68 |
| Storno. Reduced advance payment following the results of half a year (nine months) | 99 | 68 |
| Accrued tax under the simplified taxation system at the end of the tax period | 99 | 68 |
| Storno. Reduced tax under the simplified taxation system at the end of the tax period | 99 | 68 |
| Minimum tax charged | 99 | 68 |
| Tax paid (advance payment, minimum tax) under the simplified taxation system | 68 | 51 |
According to the results of the tax period, the "simplifiers" who apply the object of taxation "income minus expenses" calculate the minimum tax and compare it with the tax calculated in the general manner. The larger one is payable.
When calculating tax payable to the budget, paid advance payments are taken into account, including when calculating the minimum tax.
The calculation of the minimum tax is directly made in the tax return under the simplified taxation system, so special attention should be paid to filling out lines 100, 110 and 120 of sections. 1.2.
For accounting purposes, the minimum tax is taken into account in the same way as the tax under the simplified taxation system, calculated in the general manner.
If an organization applies a simplified taxation system and pays a single tax on the difference between income and expenses, the amount of the minimum tax is calculated based on the results of the tax period (clause 6 of article 346.18 of the Tax Code of the Russian Federation). tax period for single tax under the simplified tax system is a calendar year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). At the same time, the duration of the tax period is reduced if, before the end of the calendar year, the organization has lost the right to application of the simplified tax system or has been eliminated.
In the first case, the tax period is equal to the last reporting period in which the organization had the right to apply simplified taxation. In such a situation, the minimum tax is calculated based on the results of the reporting period (I quarter, six months or nine months) preceding the quarter from which the organization is not entitled to apply the simplified tax system. For example, if in August an organization lost the right to apply simplified taxation, then the minimum tax must be calculated based on the results of the first half of the year. This procedure follows from paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation and Letters of the Ministry of Finance of Russia of May 24, 2005 N 03-03-02-04 / 2/10 and the Federal Tax Service of Russia of February 21, 2005 N 22-2-14 / 224. In the second case, the tax period is equal to the period from the beginning of the calendar year to the day of the actual liquidation of the organization (clause 3, article 55 of the Tax Code of the Russian Federation). Other cases of calculating the minimum tax based on the results of reporting periods (during the year) are not provided by law.
It is calculated as 1 percent of the income of the company or individual entrepreneur received for the tax period (paragraph 2, clause 6, article 346.18 of the Tax Code of the Russian Federation). In turn, the income received by the organization for the tax period is determined according to the rules of Art. Art. 346.15, 346.17 and 346.18 of the Russian Tax Code.
Note that the minimum tax must be transferred to the budget if, at the end of the tax period, the organization received a loss (i.e., expenses are greater than income) or the annual amount of the single tax is less than the minimum tax (paragraph 3, clause 6, article 346.18 of the Tax Code of the Russian Federation).
If an organization applying the simplified tax system maintains accounting in full, then on the last day of the tax period it is necessary to reflect the accrual of the minimum tax payable (instead of the single tax) by postings:
Debit 99 Credit 68, sub-account "Calculations on the minimum tax", - the minimum tax was accrued at the end of the year;
Debit 99 Credit 68, sub-account "Calculations for a single tax", - the amounts of advance payments for a single tax previously accrued for additional payment were reversed.
The difference between the minimum tax paid and the single tax under the simplified tax system can be included in the next year's expenses. The minimum tax paid when the organization receives a loss is included in the expenses in full. This rule also applies if the organization ends the next year with a negative financial result, in which case the minimum tax will form a loss carried forward to the future. This procedure is established in par. 4 p. 6 art. 346.18 of the Tax Code of the Russian Federation. In accounting, the difference between the paid minimum tax and the single tax under the simplified tax system is not reflected in any postings.
Consider an example of including a minimum tax in a company's expenses. So, Demetra LLC applies the simplified tax system, while the company pays a single tax on the difference between income and expenses. According to the results of 2007, the organization received income - 1.4 million rubles. and incurred expenses in the amount of 1.8 million rubles. Thus, according to the results of 2007, the organization had a loss in the amount of 400 thousand rubles. In this regard, the accounting department of Demetra LLC transferred a minimum tax of 14 thousand rubles to the budget. (1.4 million rubles x 1%).
According to the results of 2008, the company received revenues of 1.5 million rubles. and incurred expenses - 1490 thousand rubles. In addition, the accounting department of Demetra LLC included in the expenses the minimum tax paid for 2007. Thus, according to the results of 2008, the organization had a loss in the amount of 4,000 rubles. (1500 thousand rubles - 1490 thousand rubles - 14,000 rubles). In this regard, the company transferred to the budget a minimum tax of 15,000 rubles. (1.5 million rubles x 1%).
According to the results of 2009, the organization received income - 2.2 million rubles. and incurred expenses - 1.6 million rubles. Also, the accounting department of Demetra LLC included in the expenses the minimum tax paid for 2008. Thus, according to the results of 2009, the organization's income exceeded its expenses by 585 thousand rubles. (2200 thousand - 1600 thousand rubles - 15 thousand rubles).
As of the beginning of 2009, the outstanding loss of previous years amounted to 404 thousand rubles. (400 thousand rubles + 4 thousand rubles). By this amount of loss, the enterprise can reduce the tax base for the single tax for 2009. As a result, the amount of the single tax for Demetra LLC for 2009 is 27,150 rubles. ((585 thousand rubles - 404 thousand rubles) x 15%). And since this amount (27,150 rubles) is more than the minimum tax (2.1 million rubles x 1% = 21,000 rubles), this amount must be transferred to the budget at the end of 2009.
In general, one of the differences between the simplified tax system and the general taxation system is that with the simplified tax system, even if there is a loss, a minimum tax must be paid. Thus, the minimum tax under the simplified tax system with the object of taxation "income reduced by the amount of expenses" is equal to one percent of the income received.
Tax on the simplified tax system 15% is calculated quite simply. It is important to correctly account for income and expenses, make advance payments on time and calculate the minimum tax at the end of the year to clarify the amount payable. In this article, we will explain how to calculate tax.
The tax rate may be less than 15% on the simplified tax system for the object "Income minus expenses"
Find out the tax rate that is set for your type of activity in your region: it can be noticeably lower than 15%. In 2016, in 71 constituent entities of the Russian Federation, the rate for the “Income minus expenses” object was reduced.
Advance payments on the simplified tax system 15%
Companies on the simplified tax system must make a “tax advance payment” on a quarterly basis: transfer an advance payment to the budget every quarter. The payment is calculated on an accrual basis from the beginning of the year and is paid within 25 days after the end of the quarter.
- For the 1st quarter - until April 25.
- For the 1st half of the year - until July 25.
- For 9 months - until October 25.
Based on the results of the year, the balance of the tax is calculated and paid, and a tax return is filed during the same period.
- LLCs do this until March 31st.
- IP - until April 30.
The minimum tax on the simplified tax system is 15%
Business does not always work in plus, and at the end of the year, expenses may exceed income or slightly differ from income. The tax base may turn out to be miserable or have a negative value. This does not mean that the tax payable will also be meager or zero. Based on the results of the year, it is necessary to calculate the minimum tax: it is calculated from all income received during the year, the tax rate is 1%.
So, at the end of the year, we calculate the tax in the usual way, additionally calculate the minimum tax - and compare these amounts. The amount that turned out to be more must be paid to the budget.
Accounting for income on the simplified tax system 15%
The income of an enterprise on simplified taxation is considered to be sales proceeds and non-operating income, their list is given in Art. and the Tax Code of the Russian Federation. Income on the simplified tax system is accounted for on a cash basis - upon actual receipt of money at the cash desk or to a current account. If an advance payment was received on the account or at the cash desk, and then it was returned, then the proceeds are reduced by the amount returned. Income is recorded in column 4 of section 1 of the KUDiR.
Accounting for expenses on the simplified tax system 15%
An exhaustive list of the enterprise's expenses for the simplified tax system is given in Art. 346.16 of the Tax Code of the Russian Federation. It includes the cost of acquiring fixed assets, tangible assets, paying salaries and insurance premiums, rent and much more. The company's expenses are entered in column 5 of section 1 of the KUDiR and are checked tax authorities on expediency. There is a procedure for accounting for expenses, according to which costs should be directly related to the activities of the company, have documentary confirmation, be fully paid and reflected in the accounting department. We already know what expenses and under what conditions fall into the category of expenses.
Tax calculation
The tax is calculated on the basis of the results of each quarter and the results of the year. It is necessary to sum up income from the beginning of the year to the end of the period of interest to us, subtract from this amount all expenses from the beginning of the year to the end of the period, then multiply the resulting amount by the tax rate.
If we calculate an advance payment for the 2nd, 3rd or 4th quarter, then the next step is to subtract the previous advance payments from the tax amount. Based on the results of the year, you also need to calculate the minimum tax and compare it with the amount of tax calculated in the usual way.
An example of calculating the USN tax 15% for the 4th quarter (at the end of the year)
We calculate the amount of tax payable at the end of the year:
(1,200,000 - 1,000,000) * 15% = 30,000 rubles.
Calculate the amount of the minimum tax:
1,200,000 * 1% = 12,000 rubles.
We see that the amount of the "regular" tax is greater than the amount of the minimum, which means that we are obliged to pay the "regular" tax.
We subtract from the tax amount at the end of the year the previous advance payments:
30,000 - 24,000 = 6,000 rubles.
This means that the balance of tax payable at the end of the year is 6,000 rubles.
The online service Kontur.Accounting automatically calculates advance payments and tax, generates payment orders, and reminds you of the payment deadlines. Get acquainted with the possibilities of the service for free, keep records, pay taxes, send reports using Kontur.Accounting.
As you know, many companies and individual entrepreneurs choose a simplified system not only so as not to get bogged down in paperwork and accounting, but also in the hope of getting off with paying the minimum tax under the simplified tax system in 2019 - in a tiny amount. We will tell you what they can expect, taking into account the requirements of tax regulations.
Short game
By the end of the tax period, all business entities that legally apply the simplified tax system with the object “income minus expenses” (hereinafter referred to as the simplified tax system D-R) are required to calculate the amount of the lowest tax. At the same time, according to Art. 346.19 of the Tax Code of the Russian Federation for the tax period take a calendar year.
Pay attention right away: only simplistic people with the object “income minus expenses” calculate the minimum tax. If a company or individual entrepreneur pays this tax only on income, then there is simply no need to determine the tax minimum for objective reasons. There are none, but there are always incomes.
If a company or a merchant on the simplified tax system with the object “income” calculates a suspiciously small amount of tax payable to the budget, this fact will certainly interest the tax authorities. For them, this is immediately a "beacon" that part of the profit is hidden from the state.
The formula for calculating the lowest tax in 2019
The calculation and payment of the minimum tax on the simplified tax system in 2019 is provided for by paragraph 6 of Article 346.18 of the Tax Code of the Russian Federation for the simplified tax system Dr. Mathematically it looks like this:
Minimum tax = Annual income* × 1%
* excluding expenses.
Getting to the minimum tax
The tax rate under the minimum tax scheme is applied in cases where its amount is more than the tax calculated according to the general rules of "simplification". In other words, when, following the results of the past year, one can almost state a loss. Therefore, the size of the gap between income and expenses will ultimately determine what exactly to pay to the treasury:
- Ordinary USN tax.
- Get off with the least tax (although in any case it will be more than the first option).
Read also STS and compensation for the use of personal vehicles
According to position tax service, in the case of combining several tax regimes, one of which is USN D-R, the state levies the minimum tax on profits that are received only from simplified taxation.
It is possible that the minimum tax will have to be calculated and paid at the end of the reporting period. This happens when an individual entrepreneur or a company during it has lost the right to this special regime. This means that the minimum tax (if the indicators were brought to it) is transferred based on the results of the corresponding quarter in which the right to USN D-R was lost. In this situation, there is no need to delay until the end of the calendar year.
When to pay
There are no separate deadlines for transferring the minimum tax of the Tax Code of the Russian Federation to the treasury. It is customary to proceed from the general procedure for filing tax returns under the simplified tax system:
- for legal entities– until March 31 of the following year;
- for individual entrepreneurs - until April 30 of the next year.
The BCC for the minimum tax on the simplified tax system in 2019 is as follows: 182 1 05 01021 01 1000 110.
Tax offset
Consider the situation: a business entity made advance payments to the treasury under the simplified taxation system. In the case of the simplified tax system, the question arises: can these payments be taken into account in the amount of the minimum tax? The answer is positive.
In the form of a tax return for the simplified tax system, there is such a set-off procedure. That is, the payer transfers advance payments to the amount of the minimum tax within this document. You do not need to submit a separate application.
In case of underdistribution of advance payments, they can be set off in the future as advance payments under the simplified tax system. Deadline: within the next three years.
Read also USN: accounting for expenses for an independent assessment of qualifications in 2017
Accounting for expenses
Tax legislation provides for a procedure for accounting for the difference between the simplified and minimum tax for the previous year (clauses 6 and 7 of article 346.18 of the Tax Code of the Russian Federation):
- It is included in the cost figures.
- It can also increase losses.
Keep in mind: you can take into account the difference only according to the results of the reporting period (year).
In simple terms, it is possible to include in the expenses for 2019 the difference between the simplified and minimum tax, which was calculated and paid following the results of the past 2018.
In any subsequent taxation period (up to 10 years), the accountant has the opportunity to include the specified difference in expenses or increase existing losses by it. The Ministry of Finance clarifies: it is possible to immediately include in expenses the difference between the calculated and paid amount of the minimum tax and the tax that was accrued in accordance with the general procedure for taxation on the simplified tax system for several previous periods.
Transition to USN
To work on the simplified tax system, a person must submit to tax office relevant notice. In case of registration of a new business, an application is submitted after tax registration, but no later than 30 days after the date of registration. If for some reason you missed the specified deadline, then automatically assign common system taxation.
The transition to a simplified version of an existing business is possible only from the next reporting year. To do this, it is also necessary to fill out and submit a notification of the transition to the simplified tax system before the end of the fourth quarter of the current year.
The right to a special regime in 2019
Most often, companies and individual entrepreneurs want to switch to a simplified taxation system in two cases:
- when they register for the first time and choose a tax regime;
- when they want to switch from OSNO.
This is possible only if the taxpayer meets the criteria established by Article 26.2 of the Tax Code of the Russian Federation.
The Federal Tax Service
Letter No. ШС-37-3/ [email protected]
from 14.07.2010
On the application of the simplified taxation system
regarding the minimum tax
In accordance with Article 346.18 tax code Russian Federation(hereinafter referred to as the Code), a taxpayer applying the simplified taxation system, with the object of taxation, income reduced by the amount of expenses, pays minimum tax of 1 percent the tax base, which is income determined in accordance with Article 346.15 of the Code, if the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.
Based on the foregoing, the taxpayer has an obligation to pay the minimum tax in the following cases:
- if at the end of the tax period the taxpayer has received a loss and the amount of tax is equal to zero;
- if the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax.
Example:
According to tax accounting OOO "Alfa" for 2009. received financial results:
Income - 900,000 rubles;
Consumption - 850,000 rubles;
The tax rate is 15 percent;The amount calculated in the general order of tax - ((900,000 - 850,000) x 15%) = 7,500 rubles;
The minimum tax is (900,000 x 1%) = 9,000 rubles.
Given that the tax calculated in the general manner (7,500 rubles) is less than the amount of the minimum tax (9,000 rubles), a minimum tax of 9,000 rubles is payable. The amount of tax calculated in accordance with the general procedure in the amount of 7,500 rubles is not paid.
According to Article 346.18 of the Code, the taxpayer can include the difference between the minimum tax paid and the amount of tax calculated in accordance with the general procedure as expenses in the next tax period, including increasing the amount of losses that can be carried forward to future tax periods within 10 years.
Thus, the difference between the tax calculated in the general manner and the minimum tax in the amount of 1,500 rubles (9,000 - 7,500) can be taken into account as expenses when determining the tax base for the next tax period, that is, in 2010, including an increase in the amount of losses that can be carried over to the future.
Paragraph 7 of Article 346.18 of the Code establishes that a taxpayer using income reduced by the amount of expenses as an object of taxation is entitled to reduce the tax base calculated at the end of the tax period by the amount of the loss received at the end of previous tax periods in which the taxpayer applied the simplified taxation system and used as an object of taxation income, reduced by the amount of expenses.
At the same time, we draw attention to the fact that a taxpayer who has received a loss in more than one tax period carries forward losses to future tax periods in the order in which they were received. That is, losses incurred in the earliest period are carried forward first, and then later losses.
In accordance with paragraph 1 of Article 346.19 of the Code, the tax period for taxpayers applying the simplified taxation system is a calendar year.
Given that advance payments are calculated based on the results of the reporting period, and the taxpayer applying the simplified taxation system has the right to reduce the tax base only based on the results of the tax period (calendar year), therefore, when calculating advance payments, the taxpayer is not entitled to take into account the amount of losses incurred in previous tax periods.
Acting State Councilor
Russian Federation 2nd class
S.N. Shulgin
How are penalties calculated on advance payments under the simplified tax system,
if the tax is minimal
In a letter dated 12.05.14 No. 03-11-11/22105 (see below) The Ministry of Finance recalled the need to pay advance payments based on the results of reporting periods under the simplified tax system until the 25th day of the month following the next quarter. In case of non-payment or incomplete payment of advance payments, a fine is charged in the amount of one three hundredth of the Central Bank refinancing rate in force at that time for each day of delay.If at the end of the tax period the amount of calculated tax turned out to be less than the amounts of advance payments payable during this tax period, it must be assumed that penalties accrued for non-payment of the said advance payments are subject to a proportional reduction. This is the legal position of the plenum of the Supreme Arbitration Court, set out in the resolution of July 26, 2007 N 47.
This approach is also applied if, at the end of the tax period, the minimum tax was calculated according to the simplified tax system.
(1% of income), and the amount of advance payments was higher.
Ministry of Finance of the Russian Federation
DEPARTMENT OF TAX AND CUSTOMS AND TARIFF POLICY LETTER
of May 12, 2014 N 03-11-11/22105
(USN: payment of advance payments)
The Department of Tax and Customs Tariff Policy has considered the letter on the application of the simplified taxation system and reports the following.
Chapter 26_2 "Simplified Taxation System" of the Tax Code of the Russian Federation (hereinafter - the Code) provides for the payment of advance payments.
On the basis of paragraphs 4 and 5 of Article 346-21 of the Code, taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments. Previously calculated amounts of advance tax payments are taken into account when calculating the amounts of advance tax payments for reporting period and the amount of tax for the tax period.
Paragraph 2 of Article 346_19 of the Code establishes that the reporting periods for taxpayers applying the simplified taxation system are the first quarter, six months and nine months of a calendar year.
Thus, taxpayers who have switched to the application of the above-mentioned special tax regime are required to pay advance payments for the first quarter, six months and nine months if they have income (excess of income over expenses).
In accordance with paragraph 7 of Article 346_21 of the Code, when applying the simplified taxation system, advance tax payments must be paid no later than the 25th day of the first month following the expired reporting period. In case of non-payment or incomplete payment of the amounts of advance payments on tax from the taxpayer fine is collected in the amount of one three hundredth of the current refinancing rate Central Bank Russian Federation for each day of delay (paragraph 4 of Article 75 of the Code).
According to Article 75 of the Code of Penalties, the amount of money that the taxpayer must pay in the event of payment of the due amounts of taxes and fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, is recognized at a later date than those established by the legislation on taxes and fees. fees deadlines.
At the same time, it should be borne in mind that the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 26, 2007 N 47 "On the procedure for calculating the amounts of penalties for late payment of advance payments on taxes and insurance premiums for compulsory pension insurance" arbitration courts clarifications were given on the issues of the procedure for calculating the amounts of penalties for late advance payments on taxes and insurance premiums for mandatory pension insurance arising in judicial practice, in order to have a uniform approach to their resolution.
In the said Resolution, in particular, it is explained that if, at the end of the tax period, the amount of the calculated tax turned out to be less than the amounts of advance payments payable during this tax period, the courts must proceed from the fact that penalties accrued for non-payment of the specified advance payments shall be subject to a proportional reduction. This procedure should also be applied if the amount of advance payments for tax paid in connection with the application of the simplified taxation system, calculated for the first quarter, six months and nine months, is less than the amount of the minimum tax paid for the tax period in the manner prescribed by paragraph 6 of Article 346_18 of the Code.
According to paragraph 6 of Article 346.18 of the Code, the payment of the minimum tax is carried out only in cases where the amount of tax calculated in accordance with the established procedure at the end of the tax period is less than the amount of the calculated minimum tax or when there is no tax base for calculating tax at the end of the tax period (the taxpayer has received losses).
The amount of the minimum tax is calculated for the tax period in the amount of 1% of the tax base, which is income determined in accordance with Article 346_15 of the Code. The minimum tax is paid by taxpayers at the end of the tax period.
The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the paid minimum tax and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of clause 7 Articles 346_18 of the Code.
Deputy
Director of the Department
R.A. Sahakyan