Tax return form according to the standard system. For the “Income minus expenses” option

New form "Tax return for tax paid in connection with the application of the simplified taxation system" officially approved by the document Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

More information about the application of the KND form 1152017:

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Until March 31, 2014 inclusive, all companies using the simplified tax system must submit simplified tax returns for 2013. Entrepreneurs using the special regime have a little more time. Merchants are required to report no later than April 30. In this article we will tell you where to submit the declaration and how to fill out all its sections line by line.

Let's start with the fact that the declaration form has not changed yet. It is still approved by order of the Ministry of Finance of Russia dated June 22, 2009 No. 58n. The same order approved the official procedure for filling out this reporting form (hereinafter referred to as the Procedure). Organizations submit declarations to the tax inspectorates at their location, entrepreneurs - at their place of residence (Clause 1, Article 346.23 of the Tax Code of the Russian Federation).

A special situation is when the company has separate divisions. After all, if such units are not granted the status of a branch or representative office, a special regime can be applied. But where to submit declarations in this case? Submit reports to the Federal Tax Service at the location of the organization's head office. In this case, it is necessary to reflect in the declaration general indicators, taking into account separate divisions.

The fact is that separate divisions are not separate legal entities (paragraph 21, paragraph 2, article 11 of the Tax Code of the Russian Federation). Therefore, their performance indicators should form the overall performance indicators of the organization. The Tax Code of the Russian Federation does not provide for a special procedure for drawing up and submitting a simplified tax return for companies that have separate divisions. Therefore, they must draw up a declaration following the general Procedure approved by Order No. 58n. Such a declaration only needs to be submitted to the tax office at the location of the organization itself. There is no need to send a declaration to the location of separate divisions.

As for the methods of reporting, there are no strict requirements in this regard. Therefore, simplifiers can submit a declaration both on paper (for example, through an authorized representative or by mail) or via the Internet in electronic form.

The simplified tax return includes:

- title page;

– Section 1 “The amount of tax paid in connection with the application of the simplified taxation system and the minimum tax payable to the budget, according to the taxpayer”;

– Section 2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax.”

At the top of the title page and each section, indicate your Taxpayer Identification Number (TIN). An individual entrepreneur will see it in the notice of registration as an entrepreneur, which was issued by the Federal Tax Service upon registration. Organizations, in addition to the TIN, need to indicate the checkpoint. This data can be viewed in the notification of registration of a Russian organization.

Also, put the page number in the header of the title and each section. Everything is simple here. The title page is page 001, section 1 is page 002, section 2 is page 3.

Now we’ll tell you how to fill out the declaration line by line. Let's start with the title page.

How to fill out the title page

All simplifiers fill out the title page the same way. The title contains standard information. Let's look at them in order.

Field "Adjustment number". If the company submits an initial declaration for the past year, enter “0--” in the “Adjustment number” field. If the organization is adjusting the tax declared in a previously filed return, indicate the serial number of the adjustment. For example, “1--” if this is the first refinement, “2--” for the second refinement, etc.

Field "Tax period (code)". In this field, indicate the code of the tax period for which the declaration is being submitted. It can be determined in accordance with Appendix 1 to the Procedure. In the case of an annual declaration, the code is “34”.

Field "Reporting year". In this field, fill in the year for which the declaration was prepared. Thus, in the reporting for 2013, “2013” ​​must be entered in the “reporting year” field.

Field “Submitted to the tax authority (code)”. In this field you must reflect the 4-digit code of the inspection to which the organization submits the declaration. In the “Submitted to the tax authority” field, enter the code of the tax office at the place of registration. An individual entrepreneur will find it in the notice of registration as an entrepreneur. Take the organization code from the notification of registration of a Russian organization.

Also, the Federal Tax Service code can be determined by the registration address using the Internet service on the official website of the Federal Tax Service of Russia. For example, a company submits reports to the Federal Tax Service No. 18 for Moscow. Then you need to fill in the code “7718”.

In field “By location (registration)” indicate the code for submitting the declaration at the place of residence of the individual entrepreneur or at the location of the organization. Entrepreneurs indicate 120, and organizations - 210 (Appendix No. 2 to the Procedure).

Four lines "Taxpayer". If the declaration is submitted by an individual entrepreneur, then in the “Taxpayer” field, indicate the last name, first name, patronymic in full, without abbreviations, as in the passport. Organizations must indicate the full name, which corresponds to the constituent documents (for example, charter, constituent agreement). Each field can only contain one character, leaving a blank space between words. If the company name has a Latin transcription, it must be indicated.

Field “Code of the type of economic activity according to the OKVED classifier”.
In this field, enter the code of the type of business activity. This code can be viewed in the extract from the Unified State Register of Legal Entities (USRIP), which is issued by the Federal Tax Service. If there is no such extract, then the code can be determined independently by looking at the Decree of the State Standard of Russia dated November 6, 2001 No. 454-st.

Field "Contact phone number". There are no explanations in the Order on how to fill out this field. So you can reflect here essentially any number - both landline and mobile.

Field "On the Pages". This reflects the number of pages on which the declaration itself is drawn up. Always write “003” in this field. This means that the reporting consists of three pages.

Field “With supporting documents or copies thereof”. Here indicate how many documents are attached to the declaration. This includes a power of attorney from the company representative who signed the declaration.

Block “I confirm the accuracy and completeness of the information specified in this declaration”. First you need to put the code “1” or “2”. Code “1” is set if the declaration was signed by the head of the company (usually the general director) or the entrepreneur himself. Code “2” is set if the reporting is signed by an authorized representative.

Depending on who signs the declaration, four situations are possible.

Situation one. The organization submits the declaration. In the line “surname, first name, patronymic in full” you must indicate the surname, first name and patronymic line by line<*>the head of the organization completely. The personal signature of the head of the organization, certified by the seal of the organization, and the date of signing are affixed.

Situation two. The declaration is submitted by the entrepreneur. You only need to put his personal signature in the space provided for signature, as well as the date of signing the Declaration.

Situation three. The declaration is signed by a representative of the taxpayer, who is an individual. For example, this could be the company's chief accountant. Then in the line “last name, first name, patronymic in full” you need to fill in the full last name, first name and patronymic of the taxpayer’s representative line by line. The personal signature of the taxpayer’s representative, the date of signing, and the name of the document confirming the authority of the taxpayer’s representative are indicated. Typically this document is a power of attorney.

Finally, fourth situation . When submitting the Declaration, it is completed by the representative of the taxpayer, who is a legal entity. That is, it is a specialized company. In this case, in the line “last name, first name, patronymic in full” it is necessary to write line by line the full last name, first name, patronymic of the individual authorized in accordance with the document confirming the authority of the taxpayer’s representative - the organization, to certify the accuracy and completeness of the information specified in the Declaration.

Next, in the field “name of the organization - representative of the taxpayer”, fill in the name of the organization - representative of the taxpayer. The signature of the person whose information is indicated in the line “last name, first name, patronymic in full” is affixed. This autograph is certified by the seal of a legal entity - the representative of the taxpayer and the date of signing of the declaration is indicated.

In the field “Name of the document confirming the authority of the representative” the name of the document confirming the authority of the taxpayer’s representative is indicated.

The rules for filling out Sections 1 and 2 of the declaration depend on what object of taxation the company has chosen (“income” or “income minus expenses”). Let's consider both options.

In both cases, you must first fill out Section 2, and then Section 1. There is one more common point - at the bottom of each section you must put a signature and the date of signing the declaration. These details must match the similar information on the title page.

How to fill out Section 2 if the object is “income”

In this case, it is not necessary to fill in all the lines of Section 2, but only part of them. Namely, lines 201, 210, 240, 260 and 280.

Line 201. Here you need to reflect the simplified tax rate. With the object " income" is always charged at a rate of 6 percent. Accordingly, in line 201 you need to write “6-.-”.

Line 210 focuses on income received during the calendar year. Remember this rule: both sales proceeds and non-operating income are considered income. Moreover, the list of non-operating income is open (Article 250 of the Tax Code of the Russian Federation). Also, advances received must be taken into account as income.

In this case, when calculating the simplified tax, the following income is not taken into account:

– income referred to in Article 251 of the Tax Code of the Russian Federation (for example, borrowed funds, amounts received as collateral or a deposit);

– positive amount differences, since simplifiers keep records using the cash method (clause 3 of Article 346.17 of the Tax Code of the Russian Federation);

– positive exchange rate differences (clause 5 of Article 346.17 of the Tax Code of the Russian Federation);

– income in the form of dividends received and interest on state (municipal) securities, on which income tax is paid at rates of 0, 9 or 15 percent.

In addition, income should not include receipts that by their nature are not income for the company. That is, those receipts that do not bring economic benefit to it (Article 41 of the Tax Code of the Russian Federation). For example, this is money that was mistakenly credited to the account.

Line 240 “Tax base”. Everything is simple here. It is necessary to transfer to this line the indicator reflected above in line 210.

IN line 260

Line 240 x 6 percent

Finally, line 280. Here you need to reflect the tax deduction. Let us remind you that the accrued tax amount can be reduced by deduction (insurance contributions and benefits). In this case, no more than 50 percent can be deducted from the tax amount (advance tax payments).

Special rules apply to entrepreneurs without employees. They can reduce the simplified tax and advances on it by the entire amount of mandatory contributions paid to the funds. That is, it is quite possible that the tax will not have to be paid at all (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

Be careful: contributions and benefits are taken into account in the period of their actual payment. For example, the company transferred contributions from wages for December 2013 already in January 2014. Then these payments will affect the amount of the simplified tax for 2014.

How to fill out Section 1 if the object is “income”

As for Section 1, with the object “income”, again only part of the lines are filled. It is necessary to reflect the data in lines 001, 010, 020, 030, 040, 050, 060 (070).

Line 001. Here you need to reflect the code of the taxable object. If a company pays simplified tax only on income, code “1”.

Line 010. Although this line is called “OKATO code”, you need to write OKTMO code in it (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585). The fact is that the OKATO classifier is no longer valid; since 2014, the OKTMO classifier has been used.

Line 020"Budget classification code". For the object “income” the code is: 182 1 05 01011 01 1000 110. This is what should be entered in line 020.

So, in line 030 it is necessary to reflect the advance payment accrued for the first quarter. This value does not coincide with the amount actually paid at the end of the reporting period. After all, the amount of the advance tax is reduced by deductions in the form of benefits and contributions.

IN line 040

A similar situation with line 050

Line 060. Here you need to reflect the amount of the accrued simplified tax for the year, taking into account the amount of the advance payment calculated for nine months. This line is filled in if the following conditions are met:

Line 260 – line 280 – line 050 >= 0

But what about the opposite situation? That is, when the following inequality is satisfied:

Line 260 – line 280 – line 050< 0

This means that the accrued tax itself (including deductions in the form of benefits and contributions) was less than the advance payments paid during the year. In this case, line 060 is not filled in. Instead, the amount of tax to be reduced is written in line 070.

The resulting negative difference (tax to be reduced) can be:

– offset against arrears on other federal taxes;

– offset against upcoming payments for simplified tax or other federal taxes;

– return to the organization’s bank account.

To do this, submit an application for a refund or credit.

Example

OOO« Spitfire" applies a simplification with the object« income." The company is engaged in the wholesale trade of computers and household appliances, as well as the repair of these products. Address - Moscow, Amurskaya st., 5 (OKTMO code - 45305000). The organization's performance indicators for 2013 are cumulatively shown in the table below.

How to fill out Section 2 if the object is “income minus expenses”

In this case, you may need to fill out almost all the lines of Section 2. The exception is line 280. It definitely does not need to be filled out.

Line 201 "Tax rate". For the object “income minus expenses”, as a general rule, the rate is 15 percent of the difference between income and expenses (Article 346.20 of the Tax Code of the Russian Federation). Regional authorities can reduce the 15 percent tax rate down to five percent for certain types of activities. You can find out the specific rate in your region in the legislation of the constituent entity of Russia.

Line 210 focuses on income received during the calendar year. It is filled out according to the same rules as companies with the “income” object. That is, income is revenue, advances received and non-operating income.

Line 220 about expenses incurred during the calendar year. Remember these rules. The list of expenses that can be recognized under simplification is closed - you can only take into account those expenses that are specified in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

When calculating the simplified tax, the following types of expenses are not taken into account:

– negative amount differences (clause 3 of Article 346.17 of the Tax Code of the Russian Federation);

– negative exchange rate differences (clause 5 of Article 346.17 of the Tax Code of the Russian Federation);

– entertainment expenses and other expenses that are not provided for in paragraph 1 of Article 346.16 of the Code;

– all expenses that are mentioned in Article 270 of the Tax Code of the Russian Federation.

Each of the company’s expenses can be officially taken into account only if it simultaneously satisfies the following requirements:

– economically justified;

– documented;

– aimed at generating income.

If at least one of these requirements is not met, the expense cannot be recognized (clause 2 of Article 346.16, clause 1 of Article 252 of the Tax Code of the Russian Federation).

Based on the results of the reporting periods, losses cannot be written off. The fact is that advance payments are calculated based on the results of the reporting periods. And the simplifier has the right to reduce the tax base only based on the results of the tax period (calendar year). This was stated in the letter of the Federal Tax Service of Russia dated July 14, 2010 No. ШС-37-3/6701@.

Recognize the loss in the tax base, observing the following rules:

– the loss of previous years can be written off in the current tax period in full. The balance of the unwritten off loss can be carried forward (in whole or in part) to any year of the next nine years (for example, if the loss was received in 2012, the last year for its write-off is 2022). If a company has received losses for more than one year, such losses are carried forward to future tax periods in the order in which they were received;

– the size of the loss and its amount, which reduces the tax base in each tax period, must be documented (for example, primary documentation (acts, invoices, etc.), copies of tax returns, a book of income and expenses). Thus, it is necessary to keep documents confirming the amount of loss incurred and the amount accepted for reduction for each year for the entire period of using the right to transfer it.

Losses received when applying other taxation regimes, as well as for years when the company applied a simplified approach to the object« income”, do not accept when calculating the simplified tax.

Line 240. Show your tax base here. Fill in this line if the following condition is met:

Line 210 – line 220 – line 230 > 0

This means that this year revenues were greater than expenses.

If the company received a loss in 2013, line 240 is not filled out. Instead, it is filled in line 250.

IN line 260 you need to show the amount of simplified tax accrued for the year. That is, multiply the tax base by the rate. The formula is:

Line 240 x Tax rate (from 5 to 15 percent)

If the company has chosen the “income minus expenses” object, be sure to calculate the minimum tax. Compare the resulting amounts. Transfer to the budget the tax whose amount is greater. To calculate the minimum tax, use the formula:

The minimum tax will have to be paid if (clause 6 of Article 346.18 of the Tax Code of the Russian Federation):

1) the amount of the simplified tax for the year, calculated according to the general rules, turned out to be less than the amount of the minimum tax;

2) at the end of the year the company suffered a loss (that is, expenses turned out to be more than income).

This minimum tax should be written in line 270.

How to fill out Section 1 if the object is “income minus expenses”

Finally, in Section 1, with the object “income minus expenses,” again, not all lines are filled in. Let's go in order.

Line 001. Here you need to reflect the code of the taxable object. If a company pays a simplified tax on the difference between income and expenses, code “2”.

Line 010. This line should reflect the OKTMO code. The fact is that the OKATO classifier is no longer valid; since 2014, the OKTMO classifier has been used. It’s just that the declaration form hasn’t been updated yet.

Line 020"Budget classification code". For the object “income minus expenses” the code is: 182 1 05 01021 01 1000 110. This is what should be entered in line 020.

So, in line 030 it is necessary to reflect the advance payment accrued for the first quarter. This value coincides with the amount actually paid at the end of the reporting period.

IN line 040 show the advance payment at the end of the half year. Be careful: the figure in line 040 will be more than what was actually transferred at the end of the reporting period. The fact is that the accrued advance is written in the declaration. And the payment is transferred minus previously paid advances.

A similar situation with line 050, dedicated to advance payment for 9 months. The indicator in line 050 will be more than what was actually listed at the end of the reporting period.

Line 060. Here you need to reflect the amount of the accrued simplified tax for the year, taking into account the amount of the advance payment calculated for nine months. It is necessary to subtract from the indicator on line 260 of Section 2 the indicator on line 050 of Section 1. This line is filled out if the following conditions are met:

Line 260 >= line 050 and Line 260 >= line 270

But what if at the end of the year the tax amount was reduced. Then, instead of line 060, line 070 is filled in. Under such circumstances, the following inequalities are satisfied:

Line 050 > Line 260 and Line 270<= Строка 260

Example. OOO« SpacePower" applies a simplification with the object« income minus expenses” and is engaged in activities in the field of sports. The company address is Moscow, Shcherbakovskaya st., 57 (OKTMO code - 45314000). Revenues from sales are associated only with the activities of the fitness center. This means that the conditions for applying the 10% tax rate provided for by Moscow Law No. 41 of October 7, 2009 are met. The organization’s performance indicators for 2013 are cumulatively shown in the table below.

Well, a few words about the minimum tax. If at the end of the year the company lists it, then you need to fill out 080 and 090. line 080reflect the BCC of the minimum tax. The code is: 182 1 05 01050 01 1000 110. And in line 090you need to show the amount of the minimum tax.

There is less than a month left until the last date for filing a declaration under the simplified tax system - April 30. Some individual entrepreneurs have already submitted their declaration immediately after the New Year holidays, while others are postponing this not the most exciting activity until the deadline.

We invite you to complete this report with us. The procedure for filling out a declaration under the simplified tax system is given in Appendix No. 2 to Order of the Ministry of Finance dated June 22, 2009 No. 58n. We recommend downloading the current version of this order and the simplified taxation system declaration form itself from the original source, the official website of the Federal Tax Service.

Since 2014, instead of OKATO, codes have been indicated in declarations and reports. The Federal Tax Service issued a letter No. GD-4-3/23381@ dated December 25, 2013, in which it recommends that before approving new tax return forms, OKTMO codes should be indicated in the “OKATO code” field in some tax returns, including in the simplified taxation system (STS) declaration. A new declaration form under the simplified tax system has been developed, but has not yet been approved, and on the Federal Tax Service website the latest version is the form under KND 1152017.

General requirements for filling out this document:

• When filling out by hand, use blue or black ink in capital block letters and numbers;
• When filling out on a computer - in Courier New font 16 - 18 points high;
• Any amendments and correction of errors, including with the help of a proofreader, are not allowed;
• The pages do not need to be stapled or stapled, but paper clips can be used;
• We print each page of the declaration on a separate sheet;
• We do not leave empty cells aside; if there is no data for them, then we put a dash in the middle.

We fill out the declaration using the data that you have entered into your entire year. The Declaration under the simplified tax system consists of a title page and two sections. At the top of each sheet you need to write down your Taxpayer Identification Number (TIN) and page number.

The cover page contains the usual data for tax reports:

• correction number – 0 , if the declaration is submitted for the first time, and if you had to make the first or second clarification, then accordingly - 1 or 2 ;
• tax period (code) – for the annual return this is the code 34 ;
• reporting year - 2013 ;
• submitted to the tax authority (code) - the code of its tax office;
• at location (registration) - individual entrepreneurs indicate the code 120 ;
• in the “Taxpayer” field we indicate the full name without abbreviations as written in the passport;
• code of the type of economic activity according to the OKVED classifier - code of your main type of activity;
• contact telephone number – your telephone number (mobile or landline);
• in the “On pages” field - the number of pages of the declaration - 3 ;
• field “With the attachment of supporting documents or their copies” - the number of sheets of attached documents (if any), and if you submit a declaration, then it must also be counted;
• in the left block “I confirm the accuracy and completeness of the information specified in this declaration” we indicate 1, if you sign in person or 2 , if your representative signs.

At the bottom of each page there is space for a signature and the date of submission of the declaration. If a representative signs by power of attorney, then on the first page you must also indicate the details of the document confirming the authority.

Sections 1 And 2 will be filled out differently, depending on the selected simplified tax system option - “Income” or “Income minus expenses”.

For the “Income” option

We start filling out from the section 2 , because We will need this data when filling out the section 1 . We will not need all the lines, but only 201, 210, 240, 260, 280.

In line 201 we indicate the tax rate - 6 ; lines 210 (income received) and 240 (tax base) will be equal. In line 260 we enter the amount of tax accrued for the year, i.e. you need to multiply the tax base by 6%. In line 280 we write down the amount of insurance premiums paid, allowing.

In chapter 1 fill in the following lines:

• line 001 - code 1 ;
• 18210501011011000110 ;
• line 070 - tax amount to be reduced.

For the “Income minus expenses” option

We also start with the section 2. In line 201 the tax rate is 15 or the one that operates in your region; line 210 - income received; line 220 – expenses (must be included in the list of paragraph 1 of Article 346.16 of the Tax Code); line 230 – the amount of losses from previous years.

In line 240 we calculate the tax base, i.e. the difference between income and expenses, and the following condition must be met: line 210 – line 220 – line 230 > 0. If expenses are greater than income, then line 240 is not filled in, and the amount of the loss is entered in line 250.

In line 260 we indicate the amount of tax accrued for the year, i.e. multiply the tax base (line 240) by the tax rate. If there is a loss, then you must pay the minimum tax, i.e. 1% of income received (line 210). We enter the amount of the minimum tax in line 270.

In chapter 1 fill in the following lines:

• line 001 - code 2 ;
• line 010 – indicate the code OKTMO, although the line is called OKATO;
• line 020 - budget classification code 18210501021011000110 ;
• lines 030, 040, 050 - enter the amounts of advance payments payable, i.e. calculated for the first, second and third quarters, respectively;
• line 060 - calculated tax amount for the year to be paid;
• line 070 - tax amount to be reduced;
• We fill out lines 80 and 90 only when paying the minimum tax. Budget classification code - 18210501050011000110 and the amount of the minimum tax itself.

The service allows you to:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send via Internet!

Download the new single tax declaration form for the simplified tax system for 2016-2018. Sample declaration in MS Excel

The current simplified tax system declaration for 2018 (for single tax) approved:
Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified tax system, in electronic form."

Tax return form according to the simplified tax system (single tax) for 2016-2018.
Download a sample declaration form in MS Excel >>

This sample tax return form for the simplified tax system is filled out automatically by online accounting and accounting programs BukhSoft.

Download the single tax declaration form for the simplified tax system for 2015

Declaration under the simplified tax system for 2015 (single tax) approved:
Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/352@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection using a simplified taxation system, in electronic form" (Registered with the Ministry of Justice of Russia on November 12, 2014 N 34673)

Tax return form according to the simplified tax system (single tax) for 2015
Download a sample declaration form in MS Excel >>

This sample tax return form for the simplified tax system for a single tax is filled out automatically by the BukhSoft and Bukhsoft Online programs.

Formation of a single tax return in electronic form

The Federal Tax Service of Russia, by order of July 4, 2014 N ММВ-7-3/352@, approved the format of the electronic reporting file. The version number of this format is 5.04, part XXX.

See the order “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of the simplified taxation system in electronic form” (Registered in Ministry of Justice of Russia 11/12/2014 N 34673).

Reporting period, deadlines for filing a single tax declaration

The declaration is submitted at the end of the tax period organizations to the tax authorities at their location no later than March 31 the year following the expired tax period; individual entrepreneurs- to the tax authorities at your place of residence no later than April 30 the year following the expired tax period.

Instructions for filling out the simplified tax system declaration for a single tax

In the Report Preparation module of the Bukhsoft Online service, the simplified taxation system declaration for a single tax is filled out

A simplification report in Bukhsoft Online can also be filled out “according to a sample”. To do this, you need a file with a sample Declaration of the simplified tax system (xml format), which is uploaded to cloud accounting using the “Load from file” button.

Tax return under the simplified tax system for 2013 - download the form.

Providing a declaration under the simplified tax system and paying tax is carried out by taxpayers within the following deadlines:

- organizations - no later than March 31, 2015 at its location (registration with the Federal Tax Service).

- individual entrepreneurs (IP) -no later than April 30, 2015 at your place of residence (registration with the Federal Tax Service).

A tax return for taxes associated with the use of the simplified tax system is filled out by taxpayers using the simplified tax system in accordance with Chapter 26.2 of the Tax Code and the laws of the constituent entities of the Russian Federation in whose territory they are registered.

The simplified tax system is a special tax regime with a voluntary procedure for its application by organizations and individual entrepreneurs.

In connection with the application of the simplified tax system, taxpayers are exempt from paying the following taxes:

Organizations:

from income tax;

property tax;

personal income tax;

property tax for individuals;

VAT (except for the tax paid in accordance with the simple partnership agreement (joint activity agreement)).

At the choice of the taxpayer, the objects of taxation may be:

Income(the tax rate is set by the Tax Code of the Russian Federation at 6%);
Income reduced by expenses(the tax rate is established by the laws of the constituent entities of the Russian Federation no higher than 15% and no lower than 5% in accordance with clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

The tax base for tax related to the simplified tax system is:

The monetary expression of the income of an organization or individual entrepreneur (if the object of taxation is in the form of income).
The monetary expression of income reduced by the amount of expenses (with the object of taxation being “income minus expenses”).

The declaration is submitted in the prescribed form:
on paper;
in established formats in electronic form (transmitted via telecommunication channels).
When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

In accordance with Article 346.19 of the Tax Code of the Russian Federation, the tax period is a calendar year. The following are recognized as reporting periods:
first quarter;
6 months;
9 months.

Quarterly reporting under the simplified tax system is not submitted. Filing a declaration under the simplified tax system is carried out only once, at the end of the year. But you need to transfer “simplified” payments quarterly.

The reporting periods for the simplified tax system are the first quarter, six months and nine months of the calendar year. Thus, based on the results of the reporting periods, no later than the 25th day of the month following the reporting quarter, advance payments are made under the simplified tax system.

So, for 9 months of 2014, an advance payment under the simplified tax system must be paid until October 25. And one year - until March 31, 2015 for organizations, and until April 30 for entrepreneurs.