Checklist: How to submit reports on the simplified taxation system for 2018
Soon the end of the year, and it's time to submit reports. We have prepared a checklist for entrepreneurs on the simplified taxation system. Find out what you need to do before December 31. And also what services will help you to submit reports.
1. Pay insurance premiums PI
Deadline - December 31 .
IP insurance premiums consist of a fixed part and an additional 1%. The fixed part is paid by all entrepreneurs, even in the absence of activity. The amount of fixed contributions in 2018 is 32 385 rubles. (for pension insurance - 26 545 rubles, for medical insurance - 5840 rubles).
If your income for the year exceeds 300 thousand rubles, then you need to additionally pay 1% of the excess amount. The maximum amount of contributions, including a fixed part and an additional 1%, is 218,200 rubles.
As a general rule, the fixed part of contributions must be paid before December 31, an additional 1% - before July 1. But since December 31 is a day off, the deadline for payment is postponed to January 9. However, if you pay contributions in January, then it will be possible to reduce the tax on the simplified tax system only for 2019. Therefore, if you had incomes and you want to reduce the tax on the simplified tax system, then it is better to pay contributions until December 31.
For non-payment of insurance premiums, the tax may accrue fines, approximately 10% per annum (1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay), and write off the amount owed from the settlement account.
If you registered as an IE in 2018, then you need to pay contributions not for the whole year, but from the date of IP registration. The exact amount of contributions can be calculated using the insurance premium calculator .
2. Fill in KUDiR
Deadline - April 30 .
KUDIR is a book of accounting of income and expenses. In spite of the fact that it does not need to be filed with the tax authority, it must be kept. In KUDiR indicated all the income received by the entrepreneur, as well as insurance premiums that he paid.
You can keep the book in electronic form (for example, in Excel). Then at the end of the year it needs to be printed out, numbered and stitched. KUDIR must be kept for 4 years in case of a tax audit.
The book indicates the income from sales (goods and services) and non-operating income (for example, interest on the balance of the account). Revenues are recorded at the date of receipt of money on the current account or cash. Amounts that are not counted in income (for example, replenishment of an account with personal money) are not required to be indicated in KUDIR.
For the absence of KUDIR, a tax can impose a fine of 10 thousand rubles, and if the book has not been kept for two years or more, 30 thousand rubles. If this led to an understating of the tax on the USN, then a fine of 20% of the unpaid tax amount, but not less than 40 thousand rubles.
On the basis of KUDIR the tax on the simplified tax system is calculated and the tax declaration is filled.
3. Pay tax on the simplified tax system
Deadline - April 30 .
Not all entrepreneurs know, but the tax on the simplified tax system must be paid 4 times a year:
- 1 quarter until April 25,
- in the first half of July until July 25,
- 9 months before October 25,
- for the year - until April 30.
Quarterly payments are called advance payments, and businessmen often neglect them, preferring to pay insurance premiums at the end of the year and reduce the tax on the simplified tax system. Nevertheless, for non-payment of advance payments on the USN tax may accrue penalties, approximately 10% per annum.
If you did not pay advance payments during the year, then the declaration is better to submit for the return date. The fact is that the reduction of tax on insurance premiums will occur only after the expiration of the deadline for filing a declaration (for the FE - April 30). Until that time, you will be in arrears, and the tax may write it off from your current account.
Advance payments and tax on the simplified taxation system can be reduced on insurance premiums paid in the same period. Individual entrepreneurs without wage earners can reduce the tax on the simplified tax system completely, with wage earners - only by 50%.
Calculate all payments and submit a declaration via the Internet, you can use online accounting My job. Register with our link and you will get a month of full access for free.
4. Submit a declaration on the USN
Deadline - April 30 .
You can submit the USN declaration in person or send it by mail with a declared value and investment inventory. In this case, the date of its submission will be considered the date of sending the mailing. Also, the declaration can be submitted electronically with an electronic signature.
The declaration should be completed from the end - first indicate the amount of income received, tax and insurance premiums paid in section 2.1.1, and then the advance payments payable or reduced in section 1.1. These amounts may differ from the advance payments you actually paid.
You can generate a declaration on the simplified taxation system on our website .
For failure to submit a declaration, a penalty in the amount of 5% of the unpaid tax amount for each month of delay may be imposed, but not more than 30% and not less than 1000 rubles.
If you delay the submission of the declaration for more than 10 working days, the tax may block your current account.
5. Check yourself on the Rosstat website
Term - regularly .
In addition to tax reporting, entrepreneurs also submit reports to Rosstat.
Statistical observation is continuous or selective. Full observation, when the reporting is submitted by all entrepreneurs, is held every five years, the last - in 2016 (for 2015).
If an entrepreneur is in the sample, then he must also submit reports to Rosstat. Failure to submit reports can be fined from 10,000 to 20,000 rubles. Check whether you need to submit reports, you can on the website of Rosstat .
6. Reconcile arrears with tax
Deadline - 3 months after the filing of the declaration.
You can find out if you have tax and contribution arrears in your personal account on the FTS website. There you can see the amount of accrued interest.
Payments on the simplified taxation system are registered in the personal account as an overpayment before filing a declaration, payments on insurance premiums - until the end of the year (an additional 1% even longer). Therefore, it is better to verify the debt 3 months after the filing of the declaration, that is how long the office audit lasts.
7. Apply for overpayment
Term - for 3 years .
If it turns out that you have overpaid the tax or fees, then the overpayment can be credited against upcoming payments or returned. To do this, you need to submit a special tax statement within 3 years from the date of overpayment.
December 27 at 19:00 we will conduct an online broadcast on YouTube on How to submit reports on the simplified taxation system for 2018, where we will look in detail at how to pay taxes and contributions via the Internet, how to take into account income in foreign currency, what to do if you have tax holidays or you combine the simplified taxation system and the patent.
In the meantime, if you have questions, write in the comments.