How can an individual entrepreneur submit a tax return?

The USN declaration is the only form of tax reporting that entrepreneurs submit. This report must be submitted by all entrepreneurs and companies that are on a simplified taxation system.

Declaration deadline

The deadline for submitting a simplified tax return to the Federal Tax Service is set until April 30 of the year following the reporting one. It is worth considering that entrepreneurs are required to pay advance payments throughout the year, but there is no need to report on them. Advances are paid based on the results of each quarter by the 25th day of the month following the last reporting period. The final date for submitting the declaration is also the deadline for paying the single annual tax under the simplified tax system.

The declaration is submitted even if the individual entrepreneur did not have receipts to his account in the current year. In this case, it is necessary to provide the Federal Tax Service with the so-called zero reporting, which contains dashes in the columns intended to indicate income. If an individual entrepreneur decides to close, then he needs to submit a declaration for an incomplete period (year) when he was operating.

The penalty for late submission of a report for an individual entrepreneur on the simplified tax system is 1000 rubles. But if by this time the tax has not been paid, then penalties are imposed in the amount of 5% monthly of the amount of tax that must be paid according to the declaration, but not more than 30% and not less than 1000 rubles.

Since the legal address for an individual entrepreneur is his place of residence, he submits a declaration to the Federal Tax Service at the place of his registration. It does not matter in which area his office or store is located.

Ways to submit a declaration

There are three ways to file a declaration:

• submission of a paper form (in 2 copies) - it can be handed over to the tax inspector personally or through a legal representative who has a notarized power of attorney to represent the interests of the Federal Tax Service;
• by Russian post by registered mail with a description of the attachment;
• in electronic form through a specialized operator or through a special service of the Federal Tax Service.

When submitting the declaration on paper, it is imperative to take a second copy with the inspector's mark on the date the report was accepted. It will serve as confirmation that the individual entrepreneur submitted reports on time. Also, when reporting on paper, it is advisable to have an electronic version of the declaration with you. Without it, reporting may not be accepted.

The description of the attachment to the registered letter will contain the stamp of the mail with the date of sending. It will be considered the date of submission of the report.

The form of the declaration on the simplified tax system and the procedure for filling it out

In 2015, there were important changes in the reporting plan for the simplified tax system: now the declaration is submitted according to the new form No. ММВ-7-3 / 352 @, approved in 2014. It is used by all entrepreneurs on the simplified tax system, except for residents of Crimea and Sevastopol. The new reporting form has an additional reference section on the intended use of property. It is filled out only by individual entrepreneurs who received budget funding to develop or open their business, or those who received charitable contributions during the year.

The new form contains an algorithm for calculating quarterly advance payments.

The amounts of advances are indicated not paid, but accrued, regardless of whether the individual entrepreneur listed them at the time of filing the declaration.

Separate sections have also appeared for individual entrepreneurs using "STS-income" and "STS-income-expenses", which avoids confusion when filling out. Sections 1.1. and 2.1. are intended for individual entrepreneurs who calculate tax only on the basis of income. And sections 1.2 and 2.2 must be filled in by those individual entrepreneurs whose object of taxation is "income minus expenses".

Only completed sections are submitted to the Federal Tax Service, blank sheets are not provided. You don't need to stitch reports.

Other changes are more of a technical nature. Among them:

• the reorganization code is written in the report if the company is a successor;
• instead of OKATO, the OKTMO code is indicated.

It is better to start filling out the declaration from the second section, which contains the data necessary for the calculations in the first section.

To fill out an IP report on "USN-income", you need to know the amount of income for the first quarter, half a year, 9 months and a year. They are indicated in lines 110-113 of section 2.1. Next, you need to calculate advance payments for each period and fill in lines 130-133. They are defined as the amount of income for the relevant period, multiplied by a rate of 6%.

Lines 140-143 indicate the amount of tax deductions (the amount of insurance premiums paid for oneself and for employees). It should be borne in mind that individual entrepreneurs with employees can reduce advances only within 50%. Whereas individual entrepreneurs operating independently, have the opportunity to completely reduce the tax. In section 1.1. it is necessary to calculate advance payments taking into account their reduction by deductions.

IP on "STS-income-expenses" use a different algorithm for calculating tax and advance payments. This system of taxation allows you to reduce income by the amount of expenses incurred to calculate the tax. However, advances are not reduced for insurance premiums, they are included in expenses.

Section 2.2. the amount of income and expenses for each reporting period is indicated as a cumulative total. The amount of expenses is indicated without restrictions, it may exceed the income part. If an individual entrepreneur had a loss in previous years, then he can indicate the amount to reduce the tax base.

Next, the taxable base is calculated as the difference between income and expenses and advances based on the established rate. It can range from 5 to 15%, depending on the activity and the region in which the individual entrepreneur is located. Section 1.2 contains calculations of advances, as well as the minimum tax - it must be less than the calculated annual tax payable.

The indicators are indicated in rubles without kopecks in accordance with the rounding rules (everything that is equal to or more than 5 tenths is rounded up). Missing values ​​must be filled in with dashes.

In order to simplify the filling out of the declaration, you can find a sample or use the special free program of the Federal Tax Service "Taxpayer of Legal Entities".