The answer to this question depends on the taxation system that the entrepreneur uses. Here we will consider the simplified taxation system, which is the most popular among small businesses, the simplified taxation system based on the patent remains outside our consideration, but we will focus on the options when the object of taxation is income or the difference between them and expenses.
It is necessary
- - book of income and expenses accounting with up-to-date information;
- - a bank account or a receipt from Sberbank of the Russian Federation for tax payments;
- - fountain pen;
- - print (not required when paying through Sberbank);
- - a computer;
- - access to the Internet;
- - details of the tax inspection;
- - number of the payment order (if you plan to pay from the account of the individual entrepreneur).
Instructions
Step 1
In both cases, the entrepreneur must pay taxes four times a year: based on the results of the first quarter, six and nine months and twelve months. The first three payments (they are called advance payments) must be made no later than the 25th day of the month following the next quarter. Accordingly, April 25, July 25 and October 25.
The deadline for the final payment for the year coincides with the last day of filing the tax return - April 30 of the following year. If this date falls on a weekend, it is shifted to the first working day of May.
In practice, it turns out that an entrepreneur in April pays taxes on his income in the first quarter, in July - in the second, October - in the third, and until April of the next year - in the fourth.
Step 2
The payment amount is best calculated using the income and expense ledger. To do this, you will have to promptly reflect all receipts in it, as required by law.
You can pay taxes by bank transfer: from the current account of an individual entrepreneur through the Bank-client or using a payment order on paper, from the current account of an individual through Internet banking or when visiting the bank.
In any case, you will need the bank details of your tax office and the budget classification code. This information can be obtained in your tax office or on the official website of the Office of the Federal Tax Service (FTS) of Russia for your region.
Step 3
If you are going to pay taxes through Sberbank, you must keep in mind that the form of receipt for utility bills is not suitable. You need a special form for payments to the budget (taxes, state duties, fines, payments on orders of execution by court order, etc.) You can find this form on the Internet by typing into the search line, for example, the phrase "receipt for state duties."
Step 4
The service "Electronic accountant" Elba "is convenient for these purposes. In it, you can generate both a receipt for Sberbank and a payment order automatically, including in a free mode, available after a simple registration, which is also free. All that remains is to import the file to your computer and print it on a printer. Then you need to sign the receipt, and also certify the payment order with a signature. All that remains is to go to the bank and make the payment. You can also go to your bank, where an entrepreneur current account is opened, and ask the teller to generate a payment order. You will need to assign a number to it, certify the document with a signature and seal. Well, the details of the tax office will come in handy: the clerk may not know them.
Step 5
If the Bank-Client system is available, it is possible to generate a payment order right at the workplace. The system interface is usually simple and straightforward, and it provides a template for payment orders. You just need to select the purpose of the payment and enter the details, and save the generated order for the future as a separate template. Then later you will only need to assign a number and enter the actual amount. However, you still have to go to the bank. The proof of the payment is a paper document with a bank mark, but this can be done later. The main thing is that the money is gone, the tax has been paid, and you can sleep peacefully.
