For the “Income” object, filling out the individual income tax return for 2017 has its own characteristics. Let's look at an example of how it was filled out by individual entrepreneurs in 2018, along with calculations.

Paper and electronic declaration form

The current form of income declaration for individual entrepreneurs under the simplified tax system for 2017 is taken by simplified businessmen from the order of the Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99. That is, in 2018 it is necessary to fill it out. The same order provides an electronic format for submitting this report.

Please note that this declaration form is valid from the 2016 report. In this case, you can choose how to report to the Federal Tax Service - submit a simplified taxation system declaration on paper or send it electronically via TKS.

Entrepreneurs can download the current 2018 simplified taxation system declaration form for 2017 from our website to fill out using the following link:

In 2018, the deadline for submitting the individual entrepreneur’s declaration of the simplified tax system for 2017 is no later than April 30 (subclause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation). However, it will be Monday - an official non-working day due to the subsequent first May holidays. Therefore, the deadline for submitting the individual entrepreneur’s declaration of the simplified tax system for 2017 by virtue of clause 7 of Art. 6.1 The Tax Code of the Russian Federation moves to May 03 – Thursday: this will be the first working day after the extended May weekend.

Composition of the individual entrepreneur’s declaration for the object “income”

As for the mandatory composition of the declaration of entrepreneurs under the simplified tax system for 2017 for the “Income” object, it is as follows:

• title page;
• Section 1.1 – tax (advance payment) payable/reduced;
• Section 2.1.1 – tax calculation.

And optionally - Section 3 in cases of individual entrepreneurs receiving so-called targeted funding in 2017, including works and services, charity.

Example

In 2017, an individual entrepreneur with the object “Revenue” received a subsidy to open his own business, which he spent entirely on this purpose. In this case, when filling out the simplified tax system “Income” declaration for 2017, he should not show the subsidy received.

Reason: clarification of the Ministry of Finance dated March 19, 2015 No. 03-11-11/14751.

Individual entrepreneurs with and without employees: filling features

There is an important nuance on how to fill out the simplified tax system “Income” declaration of an individual entrepreneur for 2017. It concerns the presence or absence of hired workers.

So, when at least 1 person worked for an individual entrepreneur in 2017, then the declaration must be filled out according to the same rules as for organizations.

If a simplified individual entrepreneur with the “Income” object did not hire anyone in 2017, it means:

• in line 102 “Taxpayer Attribute” of Section 2.1.1, write code “2”, which symbolizes the tax office about an individual entrepreneur without staff;
• in lines 140 – 143 he provides insurance premiums for himself, by which he reduces the tax on the simplified tax system according to the rules of paragraph 1 of Art. 430 Tax Code of the Russian Federation:

An important nuance: it would seem that the tax base of an individual entrepreneur in a simplified form with the object “Income” includes only receipts to his address. However, this is not quite true. The declaration can and should also include amounts by which the law allows tax reduction for the “Income” object. Their closed list contains clause 3.1 of Art. 346.21 Tax Code of the Russian Federation.

Initial data and calculations for filling out the declaration

First, let us recall that for an object under the simplified tax system “Income” the tax rate is 6 percent (clause 1 of article 346.20 of the Tax Code of the Russian Federation).

Now let’s look at an example of calculating an individual entrepreneur’s tax on the simplified tax system “Income” for 2017, provided that he did not have any employees in 2017.

Example

The income of individual entrepreneur Vladimir Viktorovich Krasnov in 2017 was 150,000 rubles for each quarter.

In March 2017, he transferred an additional contribution to the OPS for 2016 - 3,000 rubles. (1% from income more than 300,000 rubles per year).

In December 2017, individual entrepreneur Krasnov made a fixed payment in the amount of 27,990 rubles (for compulsory health insurance 23,400 rubles + for compulsory health insurance 4,590 rubles).

Please note that in the latter case, we reduce the advance payment for 2017 immediately:

• for an additional compulsory pension contribution – 3000 rubles;
• fixed payment – ​​27,990 rubles;
• advances for the first quarter, half of the year and 9 months of 2017 previous periods.

Since we received a negative amount, it means that individual entrepreneur Krasnov does not pay tax for 2017: the amounts to be reduced exceeded it.

USN income taxdoes not provide. However, there are exceptions to every rule. Let us consider in what situations when applying the simplified tax system income tax is paid and at what rates it is calculated.

What tax do “simplified people” pay?

Taxpayers who have chosen a simplified taxation regime pay a tax of 1 to 6% on income or from 5 to 15% (at the discretion of the government of the constituent entities of the Federation) of the amount of income reduced by expenses.

From paying VAT (except for the import of goods or situations when the “simplified person” acts as an intermediary and issues invoices), income tax (except for the cases listed in paragraphs 1.6, 3-4 of Article 284 of the Tax Code of the Russian Federation), tax on property (with the exception of some real estate at cadastral value), taxpayers using the simplified tax system are exempt.

In addition, paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation establishes a minimum tax under the simplified tax system for taxpayers who have chosen the object of taxation “income minus expenses”. The taxpayer is obliged to pay a tax to the budget in the amount of 1% of the total amount of income for the tax period if the calculated tax is less than the amount of the minimum tax calculated based on this rate.

How is income tax paid under the simplified tax system?

According to paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, income tax under the simplified tax system is paid by “simplified”:

• from the profits of controlled foreign companies;
• dividends;
• transactions with certain types of debts.

Let's look at the interest rates provided for in paragraphs. 1.6, 3-4 tbsp. 284 Tax Code of the Russian Federation. The simplified taxation system pays income tax in the following amounts:

• 20% of the profits of controlled foreign companies;
• 13% of the amount of dividends received from foreign and Russian enterprises by Russian taxpayers, as well as on shares under depositary receipts;
• 15% of the amount of dividends received by foreigners on securities of Russian companies, as well as income that was received from participation (expressed in another form) in the capital of such a company;
• 15% of income received by taxpayers in the form of interest:
• on government bonds and other securities of countries that participated in the creation of the Union State;
• state and municipal securities (except for those placed outside of Russia and cases where Russian securities were received by the primary owners in exchange for short-term zero-coupon government bonds);
• issued since the beginning of 2007 on mortgage-backed bonds;
• ruble-denominated bonds of Russian companies issued during the period from 01/01/2017 to 12/31/2021.
• 9% of income in the form of interest:
• for municipal securities that were issued for at least three years before the beginning of 2007;
• mortgage-backed bonds issued before the beginning of 2007.

When the income tax rate is 0%

A 0% rate, that is, an actual exemption from paying income tax, applies:

1. From dividends received by Russian companies if, on the day of approval of the resolution on the payment of dividends, the recipient of the income has continuously owned for at least a year at least half of the share in the authorized capital of the enterprise paying dividends.

To obtain the right to apply such a rate, the taxpayer must provide supporting documents to his Federal Tax Service. These include documents that contain information about the date of acquisition of the right to own a given block of shares (stakes in the authorized capital of the company). These are, for example, acquisition (exchange) agreements, a decision made that securities will be placed, transfer acts, protocols on the issue of securities, court decisions, constituent agreements, reorganization agreements in the form of accession (merger), etc.

You can learn more about applying a 0% rate to dividends when calculating income tax in the article .

2. From interest income:

• for municipal and government bonds that were issued before January 20, 1997;
• government bonds of the loan in 1999 in foreign currency, which were issued during the novation of government domestic loan bonds of the third series in order to settle the internal debt of the former USSR and the debt of the Russian Federation (external and internal) in foreign currency.

Results

Taxpayers using the simplified tax system are exempt from paying income tax and some other taxes. Instead, they pay a flat tax on a base defined as “income” or “income minus expenses.” It should be remembered that “simplers” who chose the last of the indicated tax bases, even if expenses exceed income, pay a minimum tax of 1% of the income received for the year.

However, there are some exceptions to the exemption from income tax for simplified taxation system officers. Thus, a profit tax of 9-20% is still paid when receiving profits from foreign companies controlled by them, from dividends and interest received from certain securities.

If you switched from a general taxation system to a simplified one, you have made your life much easier. Now you can report under the simplified tax system to the tax office once a year by submitting the appropriate declaration. In the article we will tell you about all the nuances of filling out a declaration under the simplified tax system, as well as when and how you need to report to the Federal Tax Service using the simplified tax system.

Download sample documents:

Who and when should report according to the simplified tax system?

According to the simplified tax system, you must report once a year, at the end of the tax period. Let us remind you that the tax period for the simplified tax is a calendar year (Article 346.19 of the Tax Code). The reporting deadlines vary depending on whether you are filing a declaration for an organization or for an individual entrepreneur (Article 346.23 of the Tax Code). For individual entrepreneurs, the deadline is April 30 of the following reporting year, for an organization – March 31.

Important! If March 31 or April 30 falls on a weekend, the last day of delivery will be the next working day

We will separately discuss the deadlines for taxpayers who have ceased operations or lost the right to simplification.

Termination of activities. If you decide to terminate your activities, submit a declaration under the simplified tax system no later than the 25th day of the month following the month in which you ceased your activities (clause 2 of Article 346.23 of the Tax Code). Filling out the simplified tax system declaration when closing an individual entrepreneur in 2018 will be done in the same manner.

Where and how to submit a declaration

The declaration according to the simplified tax system is submitted to the Federal Tax Service. If you are an accountant in an organization, report to the tax office at the location of the parent company. The same rule applies to organizations that have separate divisions.

Individual entrepreneurs report at their place of residence, regardless of where they conduct business.

The declaration can be submitted on paper or electronically. The delivery methods are shown in the table.

What form should I use to report under the simplified tax system?

The form of the declaration under the simplified tax system is given in the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. If the tax authorities do not make amendments, the simplified tax return for 2018 will be filled out using a new form. The procedure for filling out the declaration was approved by the same order of the Federal Tax Service.

The instructions for filling out the simplified tax system declaration are as follows. The declaration according to the simplified tax system has a title page and six sections. Who should fill out what, see the table.

What sections to fill out in the declaration under the simplified tax system

What requirements do tax authorities place on declarations under the simplified tax system?

You can fill out declarations either manually or on a computer. The requirements are given in the table.

Requirements for filling out the simplified taxation system declaration

A general requirement for everyone: if there is no indicator, put dashes, fill out the fields from left to right from the left cell. If there are empty cells on the right, also put dashes.

How to fill out the title page

On the title page, indicate your information and tax office details. See the table for instructions on how to fill out individual fields.

How to fill out the title page

In addition, indicate on the title page the name of the organization or full name of the entrepreneur. Write down the phone number and full name of the person who will sign the declaration.

How to fill out a declaration under the simplified tax system “income”

If you apply the simplified tax system “income”, fill out the declaration in this order. First the title page, then enter the indicators in section 2.1.1. Then fill out section 2.1.2 if you paid a trading fee this year. If you have not paid, do not fill out section 2.1.2.

Then proceed to section 1.1.

If you received targeted income, fill out section 3 last.

Section 2.1.1. How to determine the indicators of section 2.1.1 - see the table.

Section 2.1.2 must be completed only if you have paid the trading fee. Instructions in the table below.

In section 1.1, calculate the amount of advance payments or annual tax due. For details on how to fill out, see the table.

An example of filling out a declaration under the simplified tax system with the object “income”

The organization applies the simplified tax system with the object of income. The tax rate according to the simplified tax system is 6%. The company does not pay any sales tax. She did not issue sick leave for a year.

Organizational performance indicators for 2018

(6000 – 6000 x 50%)

(30 000 – 12 000 – 3000)

(48 000 – 18 000 – 3000 – 12 000)

(90 000 – 35 000 – 3000 – 12 000 – 15 000)

How to fill out a declaration under the simplified tax system “income minus expenses”

If your object is “income minus expenses”, first fill out the title page, then section 2.2 and section 1.2. Section 3 is needed if you received targeted income.

In section 2.2 you calculate the simplified and minimum tax for the year. Let us remind you that you are required to pay a minimum tax of 1% on income based on the results of the tax period, if this tax turns out to be more than the tax at the regular rate (clause 6 of Article 346.18 of the Tax Code).

Instructions for the lines of section 2.2 in the table below.

In section 2.1, calculate the amount of tax due. Instructions in the table.

An example of filling out a declaration under the simplified tax system with the object “income minus expenses”

The organization applies the simplified tax system with the object income minus expenses. Tax rate – 10%. The amount of last year's losses was 100,000 rubles. Income and expense indicators and tax calculation are in the table below.

Indicators for 2018

I quarter 500 000 300 000

[(500,000 – 300,000) x 10%]

20 000 Half year 800 000 700 000

[(800,000 – 700,000) x 10%]

(10 000 – 20 000)

9 months 1 500 000 1 100 000

[(1500,000 – 1100,000) x 10%]

(40 000 – 10 000)

2018 2 300 000 1 400 000

[(2300,000 – 1400,000 – 100,000) x 10%]

- Minimum tax

(2,300,000 x 1%)

(230 000 – 40 000)

Below is the completed declaration for this company.

How to fill out section 3 of the simplified taxation system declaration

Section 3 is filled out by “simplified people”, regardless of the chosen object of taxation, if they received targeted revenues. For each receipt, fill out a separate line. Instructions are in the table.

Three months of accounting, HR and legal support FREE. Hurry up, offer is limited.

For individual entrepreneurs and organizations operating under a preferential tax regime, one of the mandatory stages of activity is filling out a simplified taxation system declaration. A document prepared in accordance with all legal requirements must be submitted to the tax office. We have already written how to fill out a declaration under the simplified tax system with the object “income minus expenses”, and you can see an example of filling it out. And in this article we will look at how to fill out the simplified tax system “income” declaration for 2017. At the same time, we’ll tell you what to do if the simplifier has not carried out activities or received income for a year.

Filling out the simplified tax system declaration for 2017 (“income”).

Declaration under the simplified tax system “income” 2017 – This is the tax report that taxpayers of the “simplified” tax must submit for 2017. It contains information about income received and expenses incurred that reduce tax. The simplified tax system “income” declaration reflects the calculation and payment of advance payments to the state budget.

Filling out the simplified tax system “income” declaration 2017 has its own nuances. In 2018, the declaration under the simplified tax system “income” for 2017 is filled out in the form approved by order of the Federal Tax Service of the Russian Federation on February 26, 2016 No. ММВ-7-3/99@. Then the barcode on the title page was changed in the form and new fields were added for entering information on payment of the trade fee.

Submitting a report using an outdated form is a serious violation for which the Federal Tax Service has the right to impose a fine and block the current account of a business entity.

Procedure for filling out the report

The declaration consists of a title page and six sections. When preparing the simplified tax system “income” declaration for 2017, the filling rules approved by the same order as the form are applied. Among the main requirements it is necessary to highlight the following:

• Individual entrepreneurs and organizations using the simplified tax system must fill out the title page and sections directly related to the object of taxation;
• when filling out the simplified taxation system “income” declaration, section 3 is attached only to “simplified people” who received funds as part of targeted financing;

• the report does not need to be stapled, it is better to fasten it with a paper clip;
• all indicators are indicated in full rubles, without kopecks;
• It is recommended to write in black ink;
• all letters must be printed in capitals (the same applies to filling out on a computer);
• errors in the document cannot be corrected using a correction tool;
• all pages must be numbered;
• You can specify only one indicator in each field;
• Document printing should only be one-sided;
• empty cells must be filled with dashes.

An example of filling out the simplified tax system “income” declaration for 2017 is presented below.

How to fill out a simplified taxation system declaration: sequence of actions

1. Check that the existing report form is up to date. A sample of the current simplified tax system “income” declaration form can be downloaded.
2. Determine which sections need to be completed. If the object of taxation is “Income”, the taxpayer must fill out: title page, sections 1.1, 2.1.1. and 2.1.2. There is no need to submit unnecessary sheets. The example presented here for filling out a declaration under the simplified tax system “income” can be taken as a basis when drawing up a similar reporting form for your own individual entrepreneur or company.
3. Fill in the fields on the title page: indicate the TIN and KPP, activity code according to OKVED. In the “Taxpayer” field, enter the name of the organization or full name of the entrepreneur. All codes necessary for filling out the title page are contained in the appendices to the Procedure for filling out the declaration. The section intended to be filled out by the Federal Tax Service inspector should be left blank.
4. Complete sections 2.1.1 and 2.1.2. In this case, you can use the calculation formulas indicated in the form. In sections 2.1.1 and 2.1.2, line 140 of the declaration under the simplified tax system “income”, as well as lines 141-143 are intended to indicate the amounts of payments, the list of which is given in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation (paid insurance premiums, sick leave, contributions for voluntary personal insurance). Using these payments makes it possible to reduce the amount of tax payable.
5. If a business entity does not pay the trade fee, there is no need to fill out section 2.1.2.
6. Proceed to filling out section 1.1. Here you need to indicate the OKTMO code, the amount of advance payments to be paid, the amount of taxes subject to additional payment or reduction for the tax period.
7. If during the reporting period an individual entrepreneur or organization received funds in the form of targeted revenues, it is necessary to fill out section 3. Information on each receipt is indicated here.

Zero declaration

How to fill out a declaration under the simplified tax system “income” if the entity did not carry out activities during the year? In such cases, you only need to fill out the title page. On all other pages, the INN/KPP, OKTMO code, and taxpayer characteristics are written down. In the cells where the amounts of income, taxes and payments should be indicated, dashes are added. The report must be submitted to the Federal Tax Service within the deadlines established for reporting. The example of filling out the “zero line” given here for the simplified tax system “income” declaration 2017 clearly demonstrates what a well-drafted document should look like.

Declaration under the simplified tax system “income” 2017 (sample of filling out the “zero line”)

An example of filling out a declaration under the simplified tax system “income” if there is an activity

IP Karpov V.S. works without employees on the simplified tax system “income”. The tax rate is 6%.

In 2017 he earned:

• in the first quarter – 178,000 rubles;
• in the second quarter - 165,000 rubles, total income for the half-year amounted to 343,000 rubles. (178,000 + 165,000);
• in the third quarter - 172,000 rubles, total income for 9 months amounted to 515,000 rubles. (178,000 + 165,000 + 172,000);
• in the fourth quarter - 169,000 rubles, total annual income amounted to 684,000 rubles. (178,000 + 165,000 + 172,000 + 169,000).

We will reflect these amounts on lines 110-113 of section 2.1.1.

The amount of calculated advances for quarters on an accrual basis is reflected in lines 130-133 of section 2.1.1:

• For the 1st quarter – 10,680 rubles.
• For half a year – 20,580 rubles.
• For 9 months – 30,900 rubles.
• For the year – 41,040 rubles.

During 2017, the individual entrepreneur paid “for himself” fixed insurance premiums in the total amount of 27,990 rubles, including the following transferred to the Federal Tax Service:

• in the 1st, 2nd and 3rd quarter - 6500 rubles each,
• in the 4th quarter 8490 rub.

These expenses will be reflected on an accrual basis in lines 140-143 of section 2.1.1.

Section 1.1 is filled out based on the data in section 2.1.1:

• Line 020 (page 130 − page 140 of section 2.1.1) = 10,680 – 6500 = 4180 rub.
• Line 040 (page 131 − page 141 of section 2.1.1) - line 020 of section 1.1 = 20,580 – 13,000 – 4180 = 3,400 rubles.
• Line 070 (page 131 − page 141 of section 2.1.1) – (line 020 + line 040 of section 1.1) = 30,900 – 19,500 – 7580 = 3820 rub.
• Line 100 (page 131 − page 141 of section 2.1.1) – (line 020 + line 040 + line 070 of section 1.1) = 41,040 – 27,990 – 11,400 = 1,650 rubles.

Appendix No. 3

Approved

by order of the Federal Tax Service of Russia

dated 02/26/2016 N ММВ-7-3/99@

ConsultantPlus: note.

Before making the necessary changes to the procedure, taxpayers who have lost the right to use the PSN are recommended to take into account the amount of tax paid in connection with the use of the PSN by reducing the amount of tax payable (additional payment) for the tax period, which is reflected on line 100 of Section 1.1 of the declaration according to the simplified tax system (when applying an individual taxable object in the form of income), according to line 100 of Section 1.2 of the declaration under the simplified tax system (when applying an individual taxable object in the form of income reduced by the amount of expenses) (Letter of the Federal Tax Service of Russia dated June 29, 2017 N SD-4-3 /12517@).

ORDER

COMPLETING A TAX REPORT FOR THE TAX PAID

DUE TO THE APPLICATION OF A SIMPLER TAX SYSTEM

• I. Composition of the tax return for tax paid in connection with the application of the simplified taxation system
• IV. The procedure for filling out Section 1.1 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation is income), subject to payment (reduction), according to the taxpayer” of the Declaration
• V. The procedure for filling out Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax subject to payment (reduction), according to the taxpayer” Declarations
• VI. The procedure for filling out Section 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)" of the Declaration
• VII. The procedure for filling out Section 2.1.2 "Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type entrepreneurial activity in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a trade tax is established" of the Declaration
• VIII. The procedure for filling out Section 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (object of taxation - income reduced by the amount of expenses)" of the Declaration