), has the right to choose the object of taxation - "income" or "income minus expenses".

Payment procedure and calculation example

There are no special deadlines for paying MN in the Tax Code of the Russian Federation. Officials believe that it should be paid in accordance with the general rules established by paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation, i.e. until March 31 for organizations and until April 30 for individual entrepreneurs(letter of the UMNS of the Russian Federation for the city of Moscow dated September 23, 2003 No. 21-09 / 52140).

BCC for payable under the simplified tax system "income minus expenses" minimum tax will be the same as for a regular payment: 182 1 05 01021 01 1000 110.

Consider an example of a situation where 1 percent is paid under the simplified tax system.

Alpha LLC works on the simplified tax system using the “income minus expenses” object, the rate is 15%. The company achieved the following results for 2019:

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The tax base (NB) for the year was:

NB = 960 thousand rubles. - 900 thousand rubles. = 60 thousand rubles.

Simplified tax (H) at a rate of 15% will be:

H = 60 thousand rubles. × 15% = 9 thousand rubles.

Estimated minimum tax:

MN = 960 thousand rubles. × 1% = 9.6 thousand rubles.

Since MN > H, the minimum tax should be paid. During the year, the company operated at a profit, so advance payments (AP) were paid. Their amount for 9 months, calculated at a rate of 15%, will be:

AP \u003d ((200 thousand rubles + 230 thousand rubles + 210 thousand rubles) - (190 thousand rubles + 215 thousand rubles + 195 thousand rubles)) × 15% \u003d 6 thousand rub.

The total amount of MN payable will be:

MN \u003d MN - AP \u003d 9.6 thousand rubles. - 6.0 thousand rubles. = 3.6 thousand rubles.

This amount should be reflected in line 120 of section 1.2 of the declaration and transferred to the budget before 03/31/2020.

We have prepared for you a sample of filling out a declaration on the simplified tax system using the example of Alpha LLC discussed above.

At the beginning of a business, entrepreneurs often work at zero, or even at a loss. When expenses exceed incomes or are equal to them, the STS tax, calculated according to general rules, turns out to be zero. The state decided that the tax could not be less than 1% of income. This is the minimum tax that must be paid if expenses exceed or equal income.

How is the minimum tax calculated?

The minimum tax arises only at the end of the year. Every quarter, you need to calculate and pay tax as usual: subtract expenses from income from the beginning of the year, multiply by the tax rate of the simplified tax system "Income - Expenses" in your region and get the tax that you need to pay.

What to do at the end of the year:

1. Calculate tax as usual.
2. Compare the amount received with the minimum tax - 1% of annual income.
3. If the tax calculated as usual is more than 1% of income or equal to this amount, you pay the usual STS tax. If the tax turned out to be less than 1% of income, then pay the minimum tax. The easiest way to understand the calculation is with a specific example.

CBC for minimum tax in 2020

It does not differ from the BCC of a regular tax under the simplified tax system "Income minus expenses" 182 1 05 01021 01 1000 110 . Only the minimum tax for 2015 and previous years was paid on a separate CBC.

Advance payments are taken into account against the minimum tax

Throughout the year, as usual, you transferred quarterly advance payments to the simplified tax system, and at the end of the year you got the minimum tax. The advance payments you have already made are counted towards the minimum tax.

You do not need to apply for the offset of advance payments against the minimum tax. The tax will understand this from your tax return.

With you, you do not need to deal with the calculation of the simplified tax system, compare the usual tax with the minimum. Elba will calculate all payments in accordance with applicable law and remind you when you need to pay and report.

Is it possible to set off advance payments under the simplified tax system if the organization pays the minimum tax at the end of the year? How to take into account the difference between the single and minimum tax under the simplified tax system? How to fill in the Book of Accounting for Income and Expenses?

Lately, we've been getting a lot of questions like this. And no wonder, because everyone is preparing for the submission of annual reports.

In order to immediately answer all questions regarding the minimum tax paid when applying the simplified taxation system, we have prepared this material.

Who should pay the minimum tax

If you apply the "simplified" income minus expenses, then at the end of the year you need to calculate the amount of the minimum tax.

How is the minimum tax calculated?

The amount of the minimum tax simplified tax system is calculated very simply. To do this, after the expiration of the tax period, determine the base for calculating the minimum tax. The tax base will be the total amount of income received for the year, without deduction for expenses.

The minimum tax will be one percent of the tax base.

When should you pay the minimum tax?

The minimum tax is paid in the case established by clause 6 of article 346.18 tax code. Namely, if the amount of the single tax calculated for the year will be less than the amount of the minimum tax.
In order to understand what tax you have to pay at the end of the year:

Calculate the single tax amountCalculate the minimum tax amountCompare the amounts received

If the minimum tax is greater than the single tax, then at the end of the year, pay the minimum tax.

If the amount of a single tax exceeds the amount of the minimum, then pay a single tax, reducing it by the amount of the previously listed advance payments, and forget about the minimum tax until next year.

You don't need to pay it.
Note!

The BCC for a single tax differs from the CCC indicated when transferring the minimum tax. When transferring these taxes, different CBCs are indicated.

When should the minimum tax be paid under the simplified tax system

The deadlines for transferring the minimum tax do not differ from the deadlines for paying the single tax. List it no later than the deadline established by the Code for the simplified tax system, i.e. until March 31 of the next year - organizations, until April 30 - individual entrepreneurs.

How to calculate the minimum tax amount

If you had to pay the minimum tax, at the end of the next year you can deduct the difference between the flat and the minimum tax in expenses.

Is it possible to offset advance payments under the simplified tax system against the minimum tax

The answer is yes, you can. This is confirmed by the Ministry of Finance in a letter dated 21.09.2007 No. 03-11-04/2/231.
However, keep in mind that in this case, the offset will not be made in the same way as if you were paying a single tax.
After all, how is a single tax paid with a simplification? During the year, at the end of each quarter, by the 25th day of the next month, advance payments under the simplified tax system are transferred.

At the end of the year, the amount of tax is calculated, reduced by the amount of advance payments made, and the difference is transferred to the budget.
Settlement of advance payments for single tax on account of the payment of the minimum tax is different. Since, as mentioned above, there are different BCCs for these taxes, it is not possible to reduce the minimum tax by the amount of advance payments in the usual way.

In order to set off the amounts of advances, submit to your tax office an application for the offset of advance payments for a single tax paid, when application of the simplified tax system, on account of the minimum tax for 2012.

In the Application, indicate the amounts of the transferred advances for each quarter, indicating the number of the date of the payment order. Attach copies of payment documents to the application. After that, you can reduce the minimum tax by the amounts already paid, and transfer the difference to the budget, indicating the corresponding CCC.

What to do if the minimum tax is paid in full, excluding advance payments

If you have already paid the minimum tax in full, don't worry, the advance payments you have made can be set off against future payments. Those. in 2013, you can take into account advance payments paid in 2012 (clause 1, clause 14, article 78 of the Tax Code of the Russian Federation).

Since the overpayment of the single tax will be reflected on your personal account, you can reduce current payments by this amount, without any additional statements to the tax office.
It is possible that the offset on the application will have to be done for the last time.

New form takes effect tax return according to the simplified tax system, which will need to be applied reporting for 2013. And tax authorities independently, on its basis, they will offset the minimum tax, previously paid advance payments for a single tax.

We hope that this will be the case, but this will not happen before 2014. In the meantime, we will act according to the current rules.

How to take into account the difference between the single and minimum tax

The resulting difference can be taken into account in the next year's expenses. If, as a result of it, you received a loss, you can increase it by the amount of the difference.
However, here we are faced with the fact that there are different opinions regarding how exactly the amount of the resulting difference should be transferred.
So, according to the letter of the Ministry of Finance of June 15, 2010 No. 3-11-06 / 2/92, the letter of the Federal Tax Service of July 14, 2010 No. ShS-37-3 / [email protected], the difference between the single and minimum tax can be taken into account not during the year, but only at the end of the next tax period. Those. if you have such a difference for 2012, then you can only take it into account by summing up the results of 2013.
A different point of view is held by taxpayers who take into account the difference during the year, without waiting for its end. There is a positive judicial practice on this issue, as the FAS of the Urals District issued a resolution dated March 19, 2007 No. Ф09-1703 / 07-С3, in which it supported the side of the taxpayer.
As you can see, officials are against taking into account the difference during the tax period, so if you are ready to defend your position in court, you can act according to the second option. If you want to avoid litigation, take into account the difference only at the end of the next tax period.

How long can the difference be carried over?

The term for the transfer of the difference between the single and minimum taxes is not established by the Code. Paragraph 4, clause 6, article 346.18 of the Code states that the difference received should be included in expenses in the following tax periods. However, the number of years has not been established.

Therefore, you can use the provisions of clause 7 of article 346.18 of the Tax Code of the Russian Federation, which sets a deadline for the transfer of losses. Losses, according to the Code, can be carried forward for 10 years.

How to reflect the minimum tax in the Book of Income and Expenses

The minimum tax is not reflected in the Accounting Book under the simplified tax system. Since the Book reflects income and expenses, and the minimum tax is not an expense.
But the difference received as a result of paying the minimum tax must be indicated in the certificate to section I of the Book of Income and Expenses and in the tax return for the simplified tax system.
The difference is reflected in the certificate to the first section of the Book, and the losses themselves for the expired tax periods are indicated in the third section of the Book and in the second section of the tax return.

Related materials IP reporting with employees on the simplified tax system 2013 IP reporting without employees 2013

For individual entrepreneurs and enterprises, the Tax Code of the Russian Federation provides for the possibility of using a number of preferential tax regimes, among which one can single out the simplified tax system (or simplified taxation). It is represented by two options for calculating tax - on income and on income minus expenses. With the latter option, the subject is obliged to calculate the minimum tax on the simplified tax system income minus expenses in 2019 if he received a loss.

In certain situations, a business entity may apply a preferential simplified tax system.

The provisions of normative acts establish the obligation of the single tax payer to calculate the actual and minimum tax, if he chooses its type - income reduced by the amount of expenses.

This is due to the fact that the taxpayer must pay the largest of these amounts to the budget. That is, if the loss is received by the company and it has at least some income, it will have to calculate and transfer the minimum tax.

It is also necessary to pay the minimum tax in a situation where the enterprise has made a profit, but it is so insignificant that the organization, according to the results for the year, pays the minimum tax. This is the condition for the use of the preferential system of the simplified tax system.

Attention! The calculation of the minimum tax in accordance with the norms of the law does not apply if a business entity chooses a taxation system USN Income.

The calculation of the minimum tax must be made based on the results of the past year. That is, in 2019, when calculating the single tax, it will be necessary to calculate the minimum tax on the simplified tax system for 2018. The value of the minimum tax must include .

Attention! The regions have been given the right to establish for entrepreneurs who have just gone through the procedure and meet the conditions established by law to apply according to the simplified tax system Income minus expenses for two years, the tax rate is 0%. If an individual entrepreneur uses this benefit, then during these two years he does not have to calculate and pay the minimum tax to the budget.

What are the deadlines for payment

For the minimum tax, the same tax payment deadlines apply as for the transfer of the simplified tax system based on the results for the year. That is, it is not necessary to calculate it and transfer it to the budget during the tax period.

Thus, the business entity must pay the minimum tax:

• If he is legal entity– until March 31 of the year following the reporting year. If this deadline falls on a weekend, it is moved to the next working day. Thus, for 2018 it is necessary to transfer the minimum tax until April 01, 2019.
• If he is an individual entrepreneur, then the payment deadline for the minimum tax is set until April 30 of the year following the reporting year. Thus, for 2018, this tax amount should be transferred before April 30, 2019.

Read also:

USN 2015 and the choice between the systems "income" or "income minus expenses"

Calculation formula

The Tax Code of the Russian Federation establishes that the minimum tax should be calculated in the amount of 1% of the amount of income received for the year. Expenses in the calculation of this type of tax are not taken into account.

Therefore, the formula for calculating the minimum tax can be represented as:

Minimum tax = Income for the year x 1%

When calculating the tax according to the simplified tax system, it is necessary to calculate the actual tax based on the results of the subject's work for the year, taking into account the single tax rate in force in the region at USN system Income minus expenses. The rate of this tax can range from 5% to 15%. For such entities as the Republic of Crimea and the city of Sevastopol, the rate until 2021 is 3%.

The formula for calculating the actual tax is:

Single tax on the simplified tax system fact = (Income for the year - Expenses for the year) x tax rate

Once the two sums are calculated, they will need to be compared. If you get the following inequality:

(Income for the year - Expenses for the year) x tax rate< Income for the year x 1%,

the budget will need to transfer the minimum tax.

When a taxpayer made advance tax payments (STS) during the year based on the results of the work of an economic entity, then due to the fact that both of them have one CCC, these amounts can be taken into account when transferring the minimum tax.

Therefore, the formula for the minimum tax to be transferred to the budget is:

Minimum tax payable \u003d Minimum tax - Advance payments under the simplified tax system

The situation may be that the amount of advance payments will exceed the amount of the calculated minimum tax. Then it is not necessary to transfer it to the budget.

Important! If a situation arises with an overpayment (the minimum tax is less than the listed advance payments), then the business entity can set it off against the advance payments of the next period, or return it.

An example of calculating the minimum tax on the simplified tax system

The Good Weather organization received the following income for the 2018 tax period:

1st quarter - 125,000 rubles;

2nd quarter - 189,000 rubles;

3rd quarter - 210,000 rubles;

4th quarter - 118,000 rubles.

In doing so, the following expenses were incurred:

1st quarter - 120,000 rubles;

2nd quarter - 185,000 rubles;

3rd quarter - 208,000 rubles;

4th quarter - 115,000 rubles.

Advance payments for periods:

1st quarter - (125000-120000) x15% = 750 rubles;

2nd quarter - (189000-185000) x15% = 600 rubles;

3rd quarter - (210000-208000) x15% = 300 rubles;

Tax per year:

((125000+189000+210000+118000)-(120000+185000+208000+115000))x15%=2100 rub.

Calculate the amount of the minimum tax:

(125000+189000+210000+118000)x1%=6420 rub.

When compared, it turns out that the amount of the minimum tax is greater: 2100<6420.

Calculate the amount of the final payment:

6420-750-600-300=4770 rub.

It is this amount that the Good Weather organization must transfer to the budget based on the results of work for the reporting year by April 1, 2019.

For representatives of small businesses, it is possible to use the preferential regime for taxing the simplified tax system on income minus expenses in 2020. It significantly reduces the burden of taxes on an economic entity, and also simplifies accounting, filling in tax registers and the process of submitting declarations to the IFTS.

What is the USN taxation system “income minus expenses” in 2020

Important! In addition, this taxation system cannot be combined with ESHN and OSNO simultaneously in several areas of activity. The taxpayer must choose one of them.

tax rate

Tax regulations determine that the rate of a single obligatory payment on simplified taxation is 15%. This is the maximum amount of tax for the simplified tax system income minus expenses. Therefore, this mode is often also referred to as "USN 15%".

Regional authorities have the right to develop their own legislative acts, which, depending on the characteristics of the territories that make up the subject of the federation, as well as the nature of economic activity, can take differentiated rates from 0% to 15%. At the same time, the rates can apply to all simplists, as well as those engaged in certain types of activities.

Preferential rates that are in effect in some regions for simplified workers, whose base is defined as a subtraction of expenses from income:

Region of Russia	tax rate	Activities
Moscow	10%	Applies to certain areas of economic activity, provided that the share of this type in the total revenue is not less than 75%. These activities include: Plant growing, animal husbandry and related services in these areas. Sports activity. Scientific developments and research. Manufacturing activities. Activities related to residential care and the provision of social services without accommodation. Residential and non-residential fund management services.
Moscow region	10%	Applies to certain areas of economic activity, provided that the share of this type in the total revenue is not less than 70%. These include: Plant growing, animal husbandry, their mixed production, as well as related services. - production of chemicals. - production of pharmaceutical products. – production of rubber, glass, cast iron, steel - furniture manufacture. - production of folk art products. Other activities listed in Appendix No. 1 to Law 9/2009-OZ of February 12, 2009. It applies to individual entrepreneurs who are on income minus expenses and carry out activities in the areas listed in Appendix No. 2 of Law 48/2015-OZ of April 09, 2015 and No. 3 of Law 152/2015-OZ of 07.10.2015
St. Petersburg	7%
Leningrad region	5%	The rate is valid for all entities using simplified taxation based on income minus expenses.
Rostov region	10%	The rate applies to small businesses that apply simplified taxation based on income minus expenses. The rate is valid for entities using simplified taxation with a base on income minus expenses that carry out investment activities.
Krasnoyarsk region	0%	Valid for individual entrepreneurs who registered for the first time after 07/01/2015 and work in the areas of activity listed in Law No. 8-3530 dated 06/25/2015 (agriculture, construction, transport and communications, etc.)

In what case is STS 15% more profitable than STS 6%

Many business entities have to face the need to make a choice between the USN systems of 15% and.

The profitability of the system should not be judged by tax rates. So, in the first case, the base is subject to taxation, where income is reduced by expenses incurred. In the second case, the base with full income is taken into account.

Therefore, when determining profitability, it is necessary to take into account the amount of expenses incurred by the subject for the implementation of activities that are taken into account.

Attention! Practice shows that the USN system of 15% is more profitable if the share of expenses in the company's revenue is more than 60%. Therefore, the USN 6% system is recommended to be chosen in cases where the company incurs insignificant expenses for the implementation of activities.

In addition, when calculating the simplified tax system of 6%, it is possible to reduce the amount of the single tax by the paid contributions for employees in the Pension Fund and the CHI, as well as by the amount transferred. In this case, the share of expenses at which the simplified tax system of 15% is beneficial is over 70%.

Let's take a closer look at an example.

Comparative analysis of STS 6% and STS 15% (Costs 65%)

Month	Income	Expenses (Salary)	Expenses (Deductions)		USN Income-Expenses (15%)
January	500	250	75	15	26,25
February	1000	500	150	30	52,5
March	1500	750	225	45	78,75
April	2000	1000	300	60	105
May	2500	1250	375	75	131,25
June	3000	1500	450	90	157,5
July	3500	1750	525	105	183,75
August	4000	2000	600	120	210
September	4500	2250	675	135	236,25
October	5000	2500	750	150	262,5
November	5500	2750	825	165	288,75
December	6000	3000	900	180	315

Comparative analysis of STS 6% and STS 15% (Expenses 91%)

Month	Income	Expenses (Salary)	Expenses (Deductions)	STS Income (6%) including paid contributions	USN Income-Expenses (15%)
January	500	350	105	15	6,75
February	1000	700	210	30	13,5
March	1500	1050	315	45	20,25
April	2000	1400	420	60	27
May	2500	1750	525	75	33,75
June	3000	2100	630	90	40,5
July	3500	2450	735	105	47,25
August	4000	2800	840	120	54
September	4500	3150	945	135	60,75
October	5000	3500	1050	150	67,5
November	5500	3850	1155	165	74,25
December	6000	4200	1260	180	81

The considered example shows that in the first case it is beneficial for a business entity to apply the simplified tax system of 6%, and in the second case - the simplified tax system of 15%. But it is necessary to make a decision on the use of a particular system individually, considering your own data in the calculation.

The procedure for the transition to the simplified tax system in 2020

The law establishes several opportunities to start using the simplified tax system "Income expense".

When registering a business

If a business entity submits documents for or, he can draw up together with a package of papers. In this situation, while receiving papers with registration data, he also receives a notification of the transition to a simplified system.

In addition, the law makes it possible to make such a transition within 30 days from the date of registration of a business entity.

Switching from other modes

The Tax Code indicates the possibilities to make a transition to simplified taxation when a different tax system is used.

However, such a step can only be taken from January 1 next year. To start applying the simplified tax system, it is necessary to submit an application in the prescribed format to the tax office by December 31 of this year. At the same time, criteria for the right to apply the simplified tax system should be affixed in this form. They are calculated on October 1 of this year.

In order to start using simplified taxation from 2020, it is necessary that the income of a business entity for 9 months of 2019 should not exceed 112.5 million rubles.

There is no other procedure for changing the tax system in the Tax Code.

Change of regime within the simplified tax system

The Tax Code makes it possible, at the request of a business entity, to change one system for another within the simplified tax system, i.e., switch from “Income” to “Income Expenses” and vice versa. To take this step, you must submit an application in the prescribed format by December 31 of the current year. The application of the new system will begin on January 1 of the new year.

Income and expenses under the simplified tax system 15%

Income

The following cash receipts are recognized as income:

• The proceeds from the sale referred to in art. 249 of the Tax Code of the Russian Federation;
• Non-operating income, affixed in Art. 250 of the Tax Code of the Russian Federation;

Income in foreign currency is subject to recalculation on the day of receipt at the current rate. Income in kind - at market prices.

From the list of income must be removed:

• The income referred to in Art. 251 of the Tax Code of the Russian Federation;
• Income of foreign firms for which the payer of the simplified tax system pays income tax;
• Received dividends;
• Income from operations with securities.

Attention! The day of receipt of income is the day of its receipt in a bank account or at the cash desk.

Expenses

The list of expenses that can be included in the base when calculating the tax is strictly fixed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. This list is closed and is not subject to expansion. Therefore, if the expense incurred is not in the specified list, then it cannot be entered into the database.

All expenses can be entered into the database only after their actual payment.

In addition, they must also meet certain requirements:

• be economically viable;
• Confirmed by primary documents;
• Used for the main activity.

There is also a list of expenses that definitely cannot be included in the base, this includes:

• The cost of installing an advertising structure;
• Writing off debts that are uncollectible;
• Fines, penalties and other payments due to breach of obligations;
• Payment for the provision of personnel by third parties;
• SOUT services;
• Expenses for the purchase of bottled water (for coolers);
• Subscription to printed publications;
• snow and ice removal costs
• And much more.

Tax base for tax

The basis for determining the tax is the amount of income that must be reduced by the amount of expenses incurred during the period.

The procedure for calculating and paying tax

Terms of payment of the simplified tax system Income minus expenses

The transfer of tax must be carried out at the end of each quarter in the form of advance amounts. Further, when the calendar year ends, a full calculation of the payment is made, after which the difference between it and the advances already transferred is paid.

The dates when advance payments are paid are fixed in the Tax Code. It says that the transfer must be made before the 25th day of the month that follows the ended quarter.

This means that the days of payment are as follows:

• For the 1st quarter - until April 25;
• Six months before July 25;
• For 9 months - until October 25.

Important! The day before which the final tax payment must be transferred is different for companies and entrepreneurs. Firms need to do this before March 31, and individual entrepreneurs - before April 30. In case of violation of the deadlines, fines will be imposed on the business entity.

Where is the tax paid?

The tax must be transferred to the Federal Tax Service at the place of residence of the entrepreneur or the location of the company.

For transfer, three codes of the KBK USN are intended for income minus expenses:

Since 2017, the BCC for the main tax and the minimum has been merged. This makes it possible to offset, if necessary, without the intervention of the business entity itself.

The minimum tax on the simplified tax system is 1%

The Tax Code determines that if a business entity is on the “Income minus expenses” system, and at the end of the year it received an insignificant profit or even a loss, then in any case it will have to pay a certain amount of tax. This payment is called the "Minimum Tax". Its rate is equal to 1% of all income received by the business entity for the tax period.

The calculation of the minimum payment is made only after the end of the calendar year. After a year has passed, the subject has calculated all income received and expenses incurred, and also calculated the tax according to the standard algorithm, he also needs to calculate the minimum tax. After that, the two obtained indicators are compared.

If the amount of the minimum tax turned out to be more than that received according to the general rules, then it is the minimum that must be transferred to the budget. And if the usual tax is more, then it is paid.

Attention! If at the end of the year it is necessary to transfer the minimum tax, then earlier the business entity had to send a letter to its tax office with a request to offset the previously transferred advance payments against the minimum payment. Now there is no need for this, the Federal Tax Service itself, after receiving the declaration, takes the necessary actions.

Tax Calculation Example

Standard Settlement Case

Gvozdika LLC during 2019 received the following performance indicators:

• According to the results of the 1st quarter: (128000-71000) x15% = 8550 rubles.
• According to the results of the 2nd quarter: (166000-102000) x15% = 9600 rubles.
• According to the results of the 3rd quarter: (191000-121000) x15% = 10500 rubles.

The total amount of tax payable at the end of the year: (128,000 + 166,000 + 191,000 + 206,000) - (71,000 + 102,000 + 121,000 + 155,000) = 691,000-449,000 = 242,000x15% = 36,300 rubles.

For comparison, let's determine the amount of the minimum tax: 691000x1% = 6910 rubles.

The amount of the minimum tax is less, which means that it will be necessary to pay a tax determined on a general basis to the budget.

Listed advance payments during the year: 8550 + 9600 + 10500 = 28650 rubles.

This means that at the end of the year it is necessary to pay extra: 36300-28650 = 7650 rubles of tax.

Example of calculation with payment of 1%

LLC "Romashka" during 2019 received the following performance indicators:

Calculate the amount of advance payments:

• Based on the results of the 1st quarter: (135,000-125,000) x15% = 1,500 rubles.
• According to the results of the 2nd quarter: (185,000-180,000) x15% = 750 rubles.
• According to the results of the 3rd quarter: (108000-100000) x15% = 1200 rubles.

The total amount of tax payable at the end of the year: (135,000 + 185,000 + 108,000 + 178,000) - (125,000 + 180,000 + 100,000 + 175,000) = 606,000-580,000 = 26,000x15% = 3,900 rubles.

For comparison, let's determine the amount of the minimum tax: 606000x1% = 6060 rubles.

The amount of the minimum tax is higher, which means that it will need to be transferred to the budget.

Listed advance payments during the year: 1500 + 750 + 1200 = 3450 rubles.

This means that at the end of the year it is necessary to pay extra: 6060-3450 = 2610 rubles of tax.

Reporting on the simplified tax system

The main report, which is submitted under the simplified system, is a single declaration on the simplified tax system. It must be sent to the Federal Tax Service once, until March 31 of the year following the reporting year. The last day may be moved to the next business day if it falls on a weekend.

In addition, there are also payroll reports, as well as optional tax reports. The latter are submitted only if there is an object for calculating taxes on them.

Reporting in social insurance 4-FSS;

Reporting to statistics (mandatory forms and by sample);

Attention! Firms are required to file a complete set of financial statements. At the same time, small organizations are entitled to compile them in a simplified form.

Loss of the right to apply the simplified tax system

The Tax Code contains a list of criteria that each business entity that determines the tax on the simplified system must comply with.

However, in the process of activity, the following violations may occur:

• Income receipts since the beginning of the current year are more than 120 million rubles;
• The book value of all fixed assets exceeded 150 million rubles;
• The number of owners of the organization included other firms, while they own a share of more than 25% of the total capital;
• The average number of employed exceeded 100 workers.

In the event that at least one of these violations has occurred, the business entity is obliged to independently start using the general tax regime. At the same time, the obligation to monitor compliance with this indicator lies entirely with the business entity itself.

As soon as the taxpayer discovers that he has lost the opportunity to apply the simplified tax system further, he needs to do:

• Transfer to the Federal Tax Service, to which it belongs, a special notice of the loss of the right to the simplified tax system. This must be done by the 15th day of the month following the quarter in which such entitlement was lost.
• Submit a tax return to the authority. This must be completed by the 25th day of the month following the quarter of the loss of eligibility.
• Independently calculate and transfer all taxes that a business entity would have to pay on a common system for all months of the current year when the simplified tax system was used. This must be done before the 25th day of the month following the quarter of loss of eligibility.

Penalty for late payment of tax and reporting

The Tax Code determines that if the tax return is sent to the authority late, then a fine will be imposed on the business entity. Its size is 5% for each monthly period (regardless of whether it is full or not) of delay from the amount of tax on the declaration.

In addition, the minimum amount of the fine is set at 1000 rubles. Usually superimposed if a null report is sent out of time. The maximum amount of the fine is limited to 30% of the amount of tax on the declaration. It will be accrued if the company is late in sending the report for 6 months or more.

The Federal Tax Service also has the right to block the bank accounts of a business entity if, after the 10th day of delay in submitting the report, it is still not submitted.

According to the Code of Administrative Offenses, when the Federal Tax Service applies to the judicial authorities, fines can also be imposed on the entrepreneur or officials (head, chief accountant). Its amount is 300-500 rubles.

Attention! If the company is late with the transfer of the mandatory payment, then the tax authority will charge penalties on the amount not paid on time. Use to calculate them.

Their size is:

• For the first 30 days of delay - 1/300 of the refinancing rate;
• Starting from 31 days of delay - 1/150 of the refinancing rate.

This division does not apply to entrepreneurs who pay penalties in the amount of 1/300 of the rate for the entire period of delay.

In addition, the tax authorities may apply sanctions in the form of a fine, which is equal to 20% of the amount not transferred. However, she can do this if she proves that non-payment was made intentionally.

If a business entity submitted a declaration on time and indicated the correct amount of tax in it, but did not transfer it, then the Federal Tax Service can only charge penalties. Penalty for the transfer of advance payments not on time cannot be imposed.