For simplified taxation, there are several options for reporting and paying all required transfers. The amount of tax is calculated individually, but advances and their contributions have certain rules, as well as deadlines.

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Peculiarities

Under the simplified tax system, reporting is provided not for a quarter or half a year, but for an annual period. All tax returns must be received no later than the deadline.

The simplified tax system has many features that need to be taken into account when switching to this taxation system:

• there is a territorial set of nuances, including each region having its own rate determined at the legislative level;
• benefits largely depend on the laws of the subject, as well as on various types of activities;
• there is a limit on the size of the organization or enterprise;
• benefits are calculated according to a specific system;
• You can pay off taxes with various insurance premiums, but to do this you will have to provide reporting on all payments;
• rates are determined by regions, and there are no additional coefficients, which allows you to take into account only income or “income-expenses” when calculating the payment amount.

Quarterly advance payments are used by those organizations and enterprises for which it is easier to divide the tax amount into several parts, as well as reduce payments through contributions for the period in the form of insurance transfers for themselves and their employees.

Restrictions on the use of the simplified tax system are prescribed in federal legislation. The number of employees should not exceed 100 people, and income for the reporting period should not exceed 1,500,000 rubles. An organization cannot have branches, as well as equity investments from other enterprises in the amount of more than 25% of the total cost.

Payment deadline for the 3rd quarter of 2019

The timing of payment of taxes and transfer of advance payments depends on the division of payments, which can be issued quarterly or the entire amount can be paid at once at the end of the reporting period together with the submission of a declaration and all defining documents.

The deadline for paying the simplified tax system for the 3rd quarter of 2019 does not depend on the type of simplified tax system or the type of organization. The advance payment must be received from the taxpayer by October 25, 2018 inclusive.

For the first quarter - 04/25/2018, and for the first half of the year - 07/25/2018.

Previously, organizations and individual entrepreneurs had their own payment terms, but now quarterly payments on terms are the same for all categories.

You need to remember that on the last day taxes must already be paid in advance. If there is a delay, you will need to pay additional penalties. In case of large and frequent non-payments on time, the entrepreneur may receive a fine or administrative penalty.

An important point is the inclusion of such a person in the general base of the tax authorities, according to which later tax benefits of various types and a transition to a more convenient taxation system are not possible.

For individual entrepreneurs

For individual entrepreneurs, the deadline for paying the simplified tax system for the 3rd quarter is the same as for other organizations and types of enterprises. On October 25, 2018, the advance payment should already be paid and included in the documents.

In case of delays, if territorial legislation allows, the entrepreneur may be limited in receiving tax holidays and a number of other benefits for business.

OOO

For the third quarter of the reporting period, the advance payment is made on October 25, 2018.

It is worth remembering that losses can be deducted from the tax amount only at the end of the entire reporting period, and they do not apply to quarterly payments.

This applies to negative tax that was overpaid for the previous tax period. Such amounts are not included in the advance payment.

Penalty

Any late payment of the advance will incur penalties. The amount of the penalty is equal to the sum of days of delay multiplied by 1/300 of the Central Bank rate that was in effect during the specified period.

Penalties will be accrued until the entire amount is repaid, even if there is practically no debt and it reaches only a few rubles. This moment forces you to accurately calculate the time of payment and its size.

The penalty is extinguished in a separate form with its own BCC for the simplified tax system. This BCC is different from similar ones for taxes of different types and the advance part.

Example:

The deadline for paying the simplified tax system for the 3rd quarter (until October 25) was missed and payment was made only on November 7. The advance payment is 12.5 thousand rubles. The Central Bank key rate is 9%.

The delay is 13 days. Calculation of the amount of penalties = 12,500 x 13 x 1/300 x 9.0%. Result = 48.75 rubles.

This amount must be paid in a separate payment.

You need to remember that all penalties must be paid, and accordingly. Otherwise, higher penalties may be applied.

How to fill out a payment form and its sample

The advance payment order is filled out according to the standard plan. You will need to pay attention to the KBK, as well as entering your data, since one mistake will lead to the payment not going through and you will have to re-enter the required amount.

Sample payment:

Before filling out the payment form, you must check the current BCC related to the payment, as well as all data on the organization. After this, all fields are filled in. Particular attention must be paid to correct filling, since each column has its own data.

If filled out incorrectly, the payment may not go through. A couple of days after the payment, you must check whether it went through or not. This will eliminate problems later.

It is also worth considering that under the simplified tax system there are different calculation systems. Each of them has its own characteristics that you will need to know when preparing reports and identifying the amount of taxes.

Advance payments

Advance payments are designated VA (advance payment). When paying for the third quarter, a period designation (PI) is indicated, and the declaration is not included in the payment orders, since it is submitted at the end of the reporting period.

The standard payment is payment based on income, that is, the standard form is filled out and the amount that was calculated in advance is paid. With the “income minus expenses” system, you will need to enter data that the person has chosen this calculation method.

Advance payments are made in accordance with the quarterly delineation and without delays. This procedure allows you to distribute the tax over the entire reporting period, and at the end of the year, after full reporting and filing a declaration, the balance of the amount is paid.

Income

For income, the calculation is based on the size of the tax base. That is, all calculations are determined by the amount of profitability and the tax rate, which varies for different versions of the simplified tax system, and also depends on regional legislation.

Income minus expenses

With this calculation system, contributions for oneself and employees in the form of insurance payments are deducted from the tax amount, that is, the final amount that remains after deducting all expenses goes to payment.

With this option, it is worth remembering that all types of expenses that can be used are prescribed by law.

For the third quarter, the advance payment under the simplified tax system is made no later than the established limit of October 25, 2018. If you are late, you may receive a fine, as well as penalties, which will need to be paid separately.

Advance payments are calculated in advance and the final amount is included in payment orders.

The reporting campaign for 2017 lasts the first months of 2018 and ends by April for organizations and by May for entrepreneurs. The composition of the reporting is determined by the taxation regime of the organization.

1. Deadlines for submitting financial statements for 2017.

   Accounting statements for small businesses are the Balance Sheet and Income Statement. Accounting statements for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018

   Accounting statements must also be submitted to the statistical authorities (Rosstat) also until April 2, 2018.

   There are no restrictions on the method of presenting financial statements, so they can be submitted both electronically and in paper form.

   Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

2. Information on the average number of employees.

3. Deadline for submitting calculations for insurance premiums to the Federal Tax Service (DAM) for the 4th quarter of 2017.

   Since 2017, there have been changes in the procedure for calculating and paying insurance premiums. This procedure is regulated by the new chapter of the Tax Code of the Russian Federation “Insurance premiums”. Since 2017, contributions to pension, health and social insurance are transferred under the administration of the Federal Tax Service.

   The calculation of insurance premiums for the 4th quarter of 2017 must be submitted to the Federal Tax Service on time until January 30, 2018.

4. Deadlines for submitting reports to funds for the 4th quarter of 2017.

   All organizations prepare and submit reports to extra-budgetary funds. These reports are also submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees registered in the 4th quarter, then organizations must submit zero reports. Individual entrepreneurs in the absence of employees should not submit zero reports.

   Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels.

   1. Deadline for submitting reports to the FSS (Social Insurance Fund) for the 4th quarter of 2017:

      1. Form 4-FSS

         • On paper: no later than January 22, 2018
         • Electronic: no later than January 25, 2018

      2. Confirmation of main activity

         • Statement indicating the leading type of activity
         • Certificate confirming the main type of economic activity with calculation
         • A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

   2. Deadline for submitting reports to the Pension Fund (PFR) for the 4th quarter of 2016:

      1. Form SZV-M Information about the insured persons

         Form SZV-M must be submitted by the 15th day of the month following the reporting month. SZV-M due date for December 2017 – until January 15, 2018.

      2. Form SZV-STAZH Information on the insurance experience of insured persons

      3. EDV-1 Information on the policyholder transferred to the Pension Fund for maintaining personalized records

      4. Deadlines for payment of insurance contributions to funds

         Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the payment deadline falls on a weekend or holiday, the deadline is considered to be the next working day following it.

         Deadlines for payment of contributions to the funds in the 4th quarter of 2017. and for the 4th quarter of 2017 not later: October 16 (for September), November 15 (for October), December 15 (for November), January 15 (for December).

5. Deadlines for submitting tax reports and paying taxes for 2017 (for the 4th quarter of 2017)

   The Tax Code of the Russian Federation sets its own deadlines for each tax.

   1. Single simplified declaration for 2017

      The right to submit a single (simplified) tax return is available to those organizations and entrepreneurs who, during the reporting (tax) period, simultaneously:

      • there was no movement of funds in current accounts and in the cash register;
      • there were no objects of taxation for the taxes for which they are recognized as payers.

      A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year. (Article 80 of the Tax Code of the Russian Federation)

   2. Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2017.

      Taxpayers - organizations must submit a tax return under the simplified tax system for 2017 no later than April 2, 2018.

      Taxpayers - individual entrepreneurs must submit a tax return under the simplified tax system for 2017 no later than April 30, 2018. But since this is a day off, the deadline is postponed to the next working day, namely, as of May 3, 2018.

      Tax under the simplified tax system is paid no later than the deadline established for filing a tax return.

      The deadline for paying the simplified tax system for individual entrepreneurs is no later than May 3, 2018.

      We remind you that “simplified” are exempt from VAT (there are restrictions), income tax (there are restrictions), and property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

      Other taxes are paid by “simplified” residents in the usual manner in accordance with the legislation on taxes and fees.

   3. Deadlines for submitting reports when applying UTII, deadlines for paying UTII for the 4th quarter of 2017.

      Payers of UTII must submit tax returns and pay taxes quarterly. Deadline for submitting the UTII declaration for the 4th quarter of 2017: no later than January 22, 2018.

      (Article 346.32, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

      Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.

      Tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)

   4. Deadlines for submitting VAT returns, deadlines for paying VAT for the 4th quarter of 2017.

      VAT payment deadline for the 4th quarter of 2017: The 25th of January, February 26, March 26, 2018. (1/3 of the amount of tax accrued for the 4th quarter of 2017).

   5. Deadlines for submitting income tax reports, deadlines for paying income tax for 2017 (4th quarter of 2017)

      In order for a company to have the opportunity to work with the simplified tax system, when registering an organization or within a month thereafter, it must be reported to the Federal Tax Service.

      If within the allotted time the organization did not manage to notify about its decision to use this system, then it pays according to the general system. However, even if an organization works with a general taxation system, then from the beginning of October until the end of the year the company has the opportunity to switch to the simplified taxation system. To do this, you need to draw up a notification in two copies and send it to the Federal Tax Service.

      Unfortunately, not all entrepreneurs can switch to the simplified tax system. To do this you need to comply a number of the following criteria:

      • during the entire reporting year, the number of employees in the company should not exceed 100 people;
      • the total income of the company for the whole year should be no more than 60 million rubles;
      • the residual value of the entire business should not exceed 100 million rubles;
      • income for three quarters should be no more than 45 million rubles;
      • the organization should not have representative offices and, and its share in other enterprises should not exceed 25%.

      A company may be removed from the simplified tax system if:

      • income for 9 months exceeded 45 million rubles;
      • the cost of the operating system was more than 100 million rubles;
      • the number of hired workers for the year exceeded 100 people.

      However, it should be remembered that the above amounts are indexed, so in order to correctly calculate the tax, you should use the appropriate deflator coefficient.

      Who benefits from using the simplified tax system? First of all, it is beneficial for those enterprises that have small annual income. Among other things, this category is also exempt from paying the minimum tax, for example, if no business activity was carried out in the current year.

      Currently available two bets, which are used for two different objects. They may be as follows:

      1. If we are talking about an object in the “Income” section, then the maximum rate can be 6%.
      2. When it comes to the object “Income minus expenses”, the rate can be 15%.

      

      However, it should be borne in mind that the rate can be reduced to a certain limit:

      • from 1 to 6% in relation to income;
      • from 5 to 15% in relation to income minus expenses (if we talk about the Republic of Crimea, then the rate may even be lowered to 3%).

      There are cases when the rate may be completely zero.

      • since 2015 it has been extended to Crimea and Sevastopol;
      • also, since 2015, these are individual entrepreneurs who, for the first time and for two years, can use the simplified tax system if their income is at least 70% for this type of activity.

      An organization can decide on its own which of the objects it should choose for a simplified taxation system. But it will be possible to switch from a rate of 6% to 15% only from next year, which must be notified to the Federal Tax Service by the end of the year.

      So, when should you make down payments?

      Advance payments must be made in the following order:

      1. Behind third quarter of 2018 pay from the beginning of October to the 25th.
      2. Behind fourth quarter pay until April 30, 2019 (for individual entrepreneurs) and March 31, 2019 for enterprises.
      3. Behind first quarter of 2018 must be paid from the beginning of the month until April 25.
      4. Behind second quarter of 2018 must be paid from the beginning of July until the 25th.

      

      In some cases, a deferred payment may be possible. To do this, you must submit a corresponding application to the tax office. The following documents should also be submitted along with the application:

      1. A certificate issued by the fiscal authority regarding the status of tax payments.
      2. A certificate from the Federal Tax Service stating that the applicant has bank accounts.
      3. A certificate taken from the bank, which indicates the cash flows for the last six months in the above accounts.
      4. A certificate, also taken from the bank, about the balance of funds in the accounts.
      5. List of counterparties along with agreements concluded with them.
      6. Documents that would indicate exactly why it is necessary to defer the payment deadline.
      7. A repayment schedule for the debt that the taxpayer has incurred.

      Regulatory acts and details

      Regarding the number of workers, the declaration is submitted only once a year. If, in addition, the taxpayer performs operations subject to VAT, then the corresponding tax return is also submitted. This also includes reporting regarding land tax.

      An additional report is also submitted to Rosstat. This is where you should submit a book on expenses and income and.

      In the event that vehicles are also listed on the company’s account, then every year a declaration must be submitted, which covers. This declaration must be submitted by February 1.

      Zero reporting

      If the declaration is zero, then it is submitted on a general basis. However, here it should be understood that it does not matter whether the company had income or not. The report must be submitted in any case.

      The document can be prepared not only on paper, but also in electronic form. For the second case, you can use various special programs.

      This documentation must be submitted annually. If the requirement to submit a declaration was ignored, the declarant may be punished, including financial liability. You can submit your report at your place of registration. If the person submitting the report has had no income for the entire period, then dashes are placed in the corresponding fields.

      When should the report be submitted?

      So, when should you submit a report under the simplified tax system? This should be done before March 31, if we are talking about an enterprise, and until April 30, if it concerns an individual entrepreneur. As for zero reporting, the same deadlines apply.

      However, if an organization loses the right to use the simplified tax system, then it should report this to the fiscal authority by the 25th.

      Fines

      If the declared person does not pay the fine, he faces liability regulated in Article 122. A violator who fails to pay the tax on time will have to pay a fine in the amount of 2 to 40% of the amount owed. In addition, under Article 75, penalties will be charged on the unpaid amount.

      The deadlines for paying the simplified tax system and filing a declaration are presented in this video.

      Organizations and individual entrepreneurs that use the simplified taxation system pay tax according to the simplified tax system within certain deadlines.

      In our material today we will look at the deadlines for paying the simplified tax system in 2018 for individual entrepreneurs and legal entities.

      Procedure and terms for payment of the simplified tax system in 2018

      Tax according to the simplified tax system is paid 4 times a year. Organizations and individual entrepreneurs make three advance payments and one annual payment.

      Throughout the year (no later than the 25th day of the month following the reporting period), advance payments for the simplified tax system are transferred.

      The reporting period for taxpayers of the simplified tax system is:

   6. quarter;
   7. half year;
   8. nine months of the calendar year;

   For the past tax period (2017), tax must be paid:

   9. organizations - until March 31, 2018;
   10. Individual entrepreneur - until April 30, 2018.

   In 2018, tax under the simplified tax system must be paid:

   11. for the first quarter of 2018 - April 25, 2018;
   12. for the first half of 2018 - July 25, 2018;

       For 2018, tax under the simplified tax system must be paid next year:

   13. Individual entrepreneur - until April 30, 2019;
   14. organizations - until March 31, 2019.

   Minimum tax simplified tax system “income minus expenses” 15%

   Payers of the simplified tax system “income minus expenses” of 15% are required to pay the minimum tax if for the tax period the total amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.

   To calculate the minimum tax, it is necessary to take into account that it is calculated as 1% of all income.

   For example, income is 25,000,000 rubles, expenses are 24,000,000 rubles.

   Tax = (25,000,000 - 24,000,000) x 15% = 150,000 rubles.

   The minimum tax in this case is equal to: 25,000,000 rubles x 1% = 250,000 rubles. It is payable.

   In subsequent years, expenses can include the difference between the amount of the minimum tax paid and the amount of tax that was paid in the general manner, that is:

   250,000 rubles - 150,000 rubles = 100,000 rubles.

   This amount can be included in the amount of losses. The loss can be taken into account as expenses only when calculating tax according to the simplified tax system for the year. Losses cannot be taken into account when making advance payments.

   Violation of the deadlines for payment of the simplified tax system

   Failure to pay advance payments by organizations and individual entrepreneurs does not result in fines. However, if the tax was not paid by the deadline (for example, April 25, 2018), then a penalty will be charged from the next day (that is, April 26).

   Please note that Federal Law No. 401-FZ dated November 30, 2016, from October 1, 2017 for legal entities, the interest rate of penalties will be calculated according to the new requirements of the Tax Code of the Russian Federation.

   15. if the delay in tax payment does not exceed 30 calendar days (inclusive), then the penalty is calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time;
   16. if you need to calculate penalties for a period of more than 30 calendar days, then the penalty is calculated in two stages - 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period starting from the 31st calendar day of such delay.

   For individuals, including individual entrepreneurs, the interest rate of the penalty is equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time, regardless of the number of days of delay.

   Together, submitting reports in violation of deadlines threatens with a fine of 5% to 30% of the amount of unpaid tax (for each full or partial month of delay).

   The fine cannot be less than 1,000 rubles.

   For non-payment of tax, the fine ranges from 20% to 40% (of the amount of unpaid tax).

   Deadlines for payment of the simplified tax system in 2018 in the table

   What is the deadline to pay the single tax under the simplified tax system in 2018? Are there new deadlines? To which BCCs should the “simplified” tax and advance payments for it be transferred to organizations and individual entrepreneurs in 2018? Answers and tables with deadlines are in this article.

   When to make payments

   Reporting periods for the single tax on the simplified tax system are quarter, six months and nine months. Advance payments for “simplified” tax must be transferred no later than the 25th day of the first month following the reporting period (that is, quarter, half-year and nine months). Accordingly, as a general rule, the tax must be transferred to the budget no later than April 25, July 25 and October 25, 2018. Such deadlines follow from Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

   At the end of the year - the tax period for a single “simplified” tax - organizations and individual entrepreneurs use the simplified tax system to summarize and determine the total amount of the single tax; for the object “income minus expenses” - a single or minimum tax. Organizations transfer these payments to the budget no later than March 31 of the following year, individual entrepreneurs - no later than April 30 of the next year.

   It is possible that the “simplified” payment deadline will fall on a weekend or non-working holiday. In this case, a single tax or advance payment according to the simplified tax system can be sent to the budget no later than on the next working day after the last (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

   Deadline for payment of the simplified tax system in 2018

   When should an individual entrepreneur pay the simplified tax system?

   An individual entrepreneur who complies with certain requirements, which are described in our previous publications, can use a special tax regime - a simplified system - income 6% and income minus expenses 15%.

   6% and 15% are the maximum rates determined by the Tax Code of the Russian Federation. Municipal authorities at the local level have the right to reduce tax rates of the simplified tax system in their regions.

   Many regions set reduced rates for the simplified tax system depending on the type of activity for several years. This list contains an indication of the legislative act of the subject of the Russian Federation. By finding it on the Internet, you can see whether the reduced rate will apply in your region in 2018 and after 2018.

   Although individual entrepreneurs’ reporting on the simplified tax system is submitted to the tax office once at the end of the year, payments must be made in advance based on the results of each quarter. And in our today’s publication we will cover such an important topic as the timing of payment of the simplified tax system in 2018. Businessmen have long been accustomed to solving issues related to the payment, calculation of taxes and many others in this service. It allows you to minimize risks and save time.

   Regardless of where business activities are conducted, payments must be transferred according to the details of the tax office in which he is registered as an individual entrepreneur, i.e. where the entrepreneur was issued a OGRNIP certificate.

   Advance payments are calculated based on entries in the income and expenses ledger.

   Payment terms for the simplified tax system for 2017 and for the periods of 2018

   1. The advance payment for the 1st quarter of the current year (quarterly) must be paid by April 25.
   2. Advance payment for 6 months (semi-annual) must be paid by July 25.
   3. Advance payment for 9 months (nine months) must be paid by October 25.
   4. The final payment for the year is due by April 30 of the following year.

   Moreover, if the last day of tax payment coincides with a weekend or holiday, then the payment deadline is not postponed. Tax must be paid on the eve of a weekend or holiday.

   Another payment is the minimum tax. It is paid by individual entrepreneurs who use the simplified tax system for income minus expenses.

   If you work on the simplified tax system, income minus expenses (15%), and your expenses for the year exceeded your income, then based on the results of your work for the year, you must pay 1% of the amount of all your income to the Federal Tax Service at the place of registration of the individual entrepreneur. Those. in other words, the minimum tax is payable if its amount is greater than the single tax, which is calculated in the general manner. Calculate and compare the two amounts; if you get a higher minimum tax, then you must pay exactly this amount.

   If you work on the simplified taxation system for income or simplified taxation system for income minus expenses, and your income for the year exceeded 300,000 rubles, then you need to pay 1% of the excess amount for pension insurance. Let us remind you that since 2017, pension insurance contributions are transferred to the tax authority. The deadline for paying the additional contribution to the Pension Fund for 2017 is April 1, 2018.

   Income for 2017 – 1,250,000 rubles.

   Expenses for 2017 – 1,100,000 rubles.

   The flat tax will be equal to (1,250,000 – 1,100,000) X 15% = 22,500.00.

   The minimum tax will be 1,250,000 X 1% = 12,500.00.

   The minimum tax is less than the single tax, so 22,500.00 is payable as a single tax.

   Individual entrepreneurs operate using a simplified tax system of income minus expenses, the tax rate is 15%.

   Expenses for 2017 – 1,200,000 rubles.

   The flat tax will be (1250,000 – 1200,000) X 15% = 7,500.00.

   The minimum tax will be 1,250,000 x 1% = 12,500.00.

   In this case, the minimum tax is greater than the single tax, therefore, it is necessary to pay 12,500.00 to the budget - the minimum tax.

   The deadlines for paying the minimum and single taxes under the simplified tax system for 2017 are the same:

   17. for individual entrepreneurs until April 30, 2018;
   18. for LLC until March 31, 2018.

   You cannot pay the minimum tax during the reporting year based on the results of the first quarter, half a year and 9 months. Let us quote on this issue from the letter of the Ministry of Finance of Russia dated May 19, 2014 No. 03-11-06/2/23437:

   “calculation and payment of the minimum tax are made by taxpayers using the simplified taxation system only based on the results of the tax period.”

   During the year, advance payments for a single tax are considered provided that there is no loss. If you have a loss during the year, the advances are zero and you still have to pay the minimum tax.

   When calculating advance payments, you can subtract from their amount the quarterly fixed contributions paid for individual entrepreneurs for pension and health insurance.

   Reducing down payments is a fairly broad topic for detailed study and application. A separate article on the website tbis.ru is devoted to the rules for reducing advance payments on the simplified tax system.

   The material has been updated in accordance with the current legislation of the Russian Federation on September 29, 2017

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   Deadline for payment of the single tax according to the simplified tax system for 2017

   When is it necessary to remit tax under the simplified tax system for 2017? What is the deadline for paying single tax in 2018? Which BCC should be used when transferring taxes for 2017? You will find answers to these and other questions related to the deadlines for paying the “simplified” tax for 2017, as well as a sample payment order in this article.

   Advance payments and total amount for 2017: payment deadline

   During 2017, organizations and individual entrepreneurs were required to transfer advance payments to the budget at the end of the reporting periods. Advance payments for the single tax in 2016 were required to be transferred to the budget no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25, 2016 (Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation).

   Based on the results of the past 2017, it is necessary to pay a single “simplified” tax to the budget for the entire year. However, for the transfer of “simplified” tax for 2017, tax legislation provides for different payment deadlines. In general, legal entities are required to pay annual tax according to the simplified tax system no later than March 31, and individual entrepreneurs - no later than April 30 of the following year. However, March 31, 2018 is a Saturday, and April 30 is a non-working Monday. Therefore, the deadlines for paying the simplified tax system for 2017 are as follows:

   

   The payment day is the day when the taxpayer submits to the bank a payment order for the transfer of a single tax from his current (personal) account to the account of the Treasury of Russia. In this case, it is important that there is enough money in the account for payment (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08/17543, dated June 21, 2010 No. 03-02-07/1-287).

   Payment for payment and KBK

   Fill out a payment order for the payment of a single tax according to the simplified tax system for 2017 according to the general rules. However, we believe it is advisable to note that in 2017, the single and minimum taxes under the simplified tax system must be transferred to the budget to the same BCC - 18210501021011000110.

   The single tax according to the simplified tax system for 2017 should be paid to an account in the territorial department of the Treasury of Russia according to the details of the Federal Tax Service, to which the company is attached at its location. That is, at the address at which the organization was registered. It is listed in the Unified State Register of Legal Entities (clause 2 of Article 54 of the Civil Code of the Russian Federation).

   For an individual entrepreneur, this is the Federal Tax Service, where he was registered at his place of residence. If the individual entrepreneur does not have a permanent place of residence in Russia, you need to pay the simplified tax system for 2017 to the Federal Tax Service, where the entrepreneur is registered at the place of temporary registration.

   Deadline for payment of the simplified tax system for the 4th quarter of 2017 in 2018

   Articles on the topic

   Tax under the simplified tax system is paid at the end of the year no later than the deadlines established for filing tax returns under the simplified tax system. Moreover, the deadlines for organizations and individual entrepreneurs are different. For convenience, we have collected the deadlines for paying the simplified tax system for the 4th quarter of 2017 in a table.

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   Deadline for payment of the simplified tax system for the 4th quarter of 2017

   For the 4th quarter, it is not an advance payment, but tax according to the simplified tax system. At the same time, tax payment deadlines for organizations and individual entrepreneurs are different:

   • Organizations- April 2, 2018.
   • IP- no later than May 3, 2018.

   

   After paying your taxes for the year, don't forget to fill out your tax return. This article will help you do this: “ Seven rules for successfully submitting a declaration under the simplified tax system for 2017«.

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   Deadlines for paying taxes and advances according to the simplified tax system

   Tax according to the simplified tax system at the end of the year is paid by organizations no later than March 31 of the year following the reporting year. That is, the tax for 2017 must be paid no later than April 2, 2018 (the deadline was postponed to April 2 due to the holidays).

   Deadlines for paying tax according to the simplified tax system for individual entrepreneurs others: no later than April 30, 2018 (deadline moved to May 3 due to holidays).

   Minimum tax in case, if the organization made a loss at the end of the year, it is paid within the same time frame as the tax under the simplified tax system.

   Advance payments under the simplified tax system based on the results of the 1st, 2nd and 3rd quarters are paid no later than the 25th day of the month following the expired reporting quarter.

   If the last day for paying taxes or advance payments falls on a weekend, the deadline for paying taxes is postponed to the next working day.

   Taxes for the 4th quarter of 2018 are payable in both 2018 and 2019 - different tax obligations have their own payment deadlines. We will tell you how to correctly distribute the current tax budget in our material.

   What taxes and fees are payable for the 4th quarter of 2018?

   Tax payments for the 4th quarter can be divided into 2 groups:

   • intra-block;
   • final (at the end of the 4th quarter).

   Companies operating under the general regime in the 4th quarter cannot do without paying VAT, advance payments for income and property taxes, personal income tax (when performing the duties of tax agents), as well as a number of other payments for taxes and fees (if there is a taxable base).

   If you use the simplified tax system, you calculate and pay the final tax at the end of the year. But even in the 4th quarter, you may have obligations to transfer taxes and fees to the budget for the following reasons:

   • firstly, in October 2018 it was necessary to pay advance payments under the simplified payment system for 9 months of the current year;
   • secondly, you must periodically pay personal income tax on income paid to individuals (fulfilling the duty of a tax agent);
   • thirdly, if in the last months of the year you decide (or you have an obligation) to switch to the general taxation regime or completely stop operating on the simplified tax system, you should pay the budget for the discontinued activity in a shorter time (without waiting for the end of the quarter - in the month next to the one in which you stopped working).

   We will introduce you further to some of the nuances of determining the deadlines for paying taxes in the 4th quarter.

   For the general tax payment table for the 4th quarter, see the publication .

   Do I need to pay transport and land taxes for the 4th tax quarter?

   The deadlines for paying taxes for the 4th quarter on transport and land are not specified in the Tax Code of the Russian Federation. More precisely, payments for these taxes for the last quarter of the year do not have independent payment deadlines - tax obligations for this period are paid off within the deadlines established for the transfer of the final payment based on the results of work for the year as a whole.

   In addition, transport tax belongs to the regional group, and land tax belongs to the local group. You will not find deadlines for their payment in the Tax Code of the Russian Federation - they are established by regional or local authorities, respectively.

   In order not to be late in paying these taxes, you need to study the legislation of the region and/or municipality where your vehicle or land plots are registered.

   Our materials will always help you understand all the nuances of paying transport and land taxes. Follow the links.

   Deadlines for paying taxes under special regimes (UTII, simplified tax system, unified agricultural tax)

   If you apply UTII, you need to pay the budget for the 4th tax quarter no later than January 25, 2019.

   We tell you more about the procedure and deadlines for paying UTII in this material.

   In the 4th quarter of 2018, special regime employees on the simplified tax system should pay an advance payment for the 3rd quarter - no later than 10/25/2018. Payment of the simplified tax system separately based on the results of the 4th quarter is not provided for in the Tax Code of the Russian Federation - simplifiers will pay the budget based on the results of 2018 in the following terms:

   • simplified organizations - no later than 04/01/2019 (postponement from the weekend of 03/31/2019);
   • IP on the simplified tax system - until 04/30/2019.

   Find out what sanctions await a simplifier if he is late in paying advance payments or the simplified tax system.

   An entity using the Unified Agricultural Tax will need to pay tax to the budget in the 4th quarter only if it has ceased its activities as an agricultural producer - in this case, it must pay the budget no later than the 25th day of the month following the one in which this activity ceased . If the work of the special regime officer does not stop until the end of the year, he only needs to report and pay the budget based on the results of 2018 - no later than 04/01/2019 (postponement from 03/31/2019).

   The 28th day of each month of the 4th quarter: who needs to pay income tax on this date?

   The 28th is the control date for all income tax payers. For 2018, the final tax amount is paid no later than March 28, 2019. During this period, income tax is paid to the budget in the form of the difference between advance payments paid during the year and the calculated tax as a whole for the tax period - the year.

   You will find a sample income tax payment slip for the year in this article.

   You can find out what income tax fines (amounts and violations) are.

   In the 4th quarter of 2018, income tax payers pay advance payments within the following terms:

   • for quarterly advances - no later than October 29, 2018 (postponement from the weekend of October 28, 2018), advance payment for the 3rd quarter of 2018;
   • for monthly advances with an additional payment based on the results of the quarter - no later than: 10.29.2018 (for October, and also pay the difference between the monthly advances paid in the 3rd quarter and the advance reflected in the declaration for the 3rd quarter), 11.28.2018 and 12.28.2018 (for November and December respectively);
   • for monthly advances based on actual profit - no later than 10/29/2018 (for September), transfer from Sunday 10/28/2018, 11/28/2018 (for October), 12/28/2018 (for November).

   This will tell you more about making advance payments for income tax.

   Is it possible to pay VAT later than the 25th and avoid a fine?

   We are accustomed to paying VAT monthly, 1/3 of the quarterly payment no later than the 25th day of each of the 3 months following the end of the reporting quarter (clause 1 of Article 174 of the Tax Code of the Russian Federation).

   Find out more about paying VAT.

   When applying this scheme, several nuances should be taken into account:

   • You can make the transfer later if the deadline for paying part of the VAT coincides with a weekend or holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). However, for the 4th quarter tax this opportunity will not arise: January 25, February 25 and March 25, 2019 are working days.
   • VAT can be paid in a single amount (not split into 3 parts). Then you should transfer VAT for the 4th quarter of 2018 no later than January 25, 2019, and in February and March you should no longer worry about late payment (clause 1 of Article 45 of the Tax Code of the Russian Federation).

   It will not be possible to split the VAT for the 4th quarter, and the obligation to pay the tax in full no later than January 25, 2019 remains if you:

   • special regime or exempt from VAT; And
   • in the 4th quarter of 2018, an invoice was issued with the allocated tax amount.

   The tax authorities indicated this in a letter dated September 15, 2016 No. ED-4-15/17338.

   We will tell you how to obtain a VAT exemption in this publication.

   In some cases, the 25th is not used at all as a deadline for paying VAT - we will talk about this in the next section.

   When is VAT payment not related to the 25th?

   There are such cases too.

   Thus, when paying VAT, you need to focus not on the 25th, but on the 20th, if you import goods from the EAEU member countries (clause 19 of Appendix No. 18 to the Treaty on the EAEU).

   If you imported goods in December 2018 and accepted them for accounting in the same month, you must pay the tax no later than January 21, 2019 in full - you cannot split it into 3 parts in such a situation. In January, the 20th falls on a Sunday, so the final date for VAT payment is 01/21/2019.

   If you imported goods from countries other than the EAEU, you do not need to wait until the end of the quarter to pay VAT. The tax is paid at customs simultaneously with other customs payments (Article 82 of the Customs Code of the Customs Union).

   Find out which field of the payment order is filled in when paying customs and budget payments from this material.

   The 25th does not apply as the deadline for paying VAT even if you, as a tax agent, purchased work (services) from a foreign person who is not registered with the Russian tax authorities. VAT must be paid simultaneously with the transfer of money for work or services (in a separate payment order) - clause 4 of Art. 174 Tax Code of the Russian Federation.

   Whom the Tax Code of the Russian Federation classifies as tax agents, see the article.

   What taxes must be paid by December 3, 2018?

   In the last month of 2018, the budget expects massive payments from individuals for property taxes for 2017 (transport tax, property tax, land tax) as well as personal income tax not withheld by the agent in 2016-2017. An individual learns the amounts to be paid from the notification received from the tax authorities.

   For a sample tax notice, please visit link .

   Don't be surprised if you've owned the same property in recent years and the taxes you owe have increased compared to previous years. The reason for this is a new approach to the method of calculating tax, enshrined in law. It is calculated on the basis of the cadastral value of the property (previously the inventory value was taken as the basis for the calculation).

   The indicated values ​​may differ greatly from each other, which is why property taxes in certain regions have already increased sharply.

   The state has provided for the use of special coefficients that reduce the tax burden in the first stages of introducing a new method of tax calculation.

   For example, in the Republic of Tatarstan, property tax based on cadastral value has been calculated since 2015 (Law of the Republic of Tatarstan dated October 30, 2014 No. 82-ZRT). Correction factors when calculating tax are planned to be applied for 5 years: 0.2-0.8 for the period 2015-2018. Starting from 2019, the tax is calculated from the cadastral value of the property - without applying correction factors.

   Results

   Taxes for the 4th quarter can be paid within the quarter (advance payments for income tax - no later than the 28th day of each month) or at its end (UTII - no later than 01/25/2019). For certain cases, the legislation provides for special deadlines for paying VAT. At the end of the 4th quarter, other taxes (transport, land, etc.) are also paid.