Individual entrepreneurs and companies applying the simplified taxation system must fill out the appropriate declaration. The completed declaration with the necessary package of documents attached to it must be submitted to the tax office for the taxpayer.
It is necessary
- - declaration form for the simplified taxation system;
- - documents of the enterprise;
- - financial statements;
- - calculator;
- - a pen;
- - Tax Code of the Russian Federation.
Instructions
Step 1
This declaration consists of three sheets. Indicate on each of them the taxpayer identification number and the code of the reason for registration. On the title page, write in the code of the tax period, which for the declaration under the simplified taxation system is a quarter, half a year, nine months and a year. Write the code of the tax authority that corresponds to the code of the tax office at the location of the enterprise or the place of residence of an individual, when the OPF of the company is an individual entrepreneur.
Step 2
Enter the name of the organization in accordance with the constituent documents or the last name, first name, patronymic of an individual in accordance with an identity document, if the legal form of the enterprise is an individual entrepreneur. Indicate the code of the type of economic activity in accordance with the All-Russian Classifier of Types of Economic Activity. Write your company's contact phone number.
Step 3
On the third sheet of the declaration, write in the tax rate, which corresponds to 6 and 15%. Indicate the amount of income of your company for this tax period. If the object of taxation is expenses, then enter the amount of expenses. Calculate your tax base. If the object of taxation is income, then the tax base will be equal to line 210, if the object of taxation is expenses, then the tax base will be equal to the difference between line 210 and 220. The tax amount will be obtained by multiplying the tax base by the tax rate.
Step 4
Enter the amount of insurance premiums paid for this tax period, which reduces the amount of tax, but not more than 50%. On the second page of the declaration, enter the amount of the advance payment calculated to be paid for the first quarter, the amount of the advance payment calculated to be paid for half a year, taking into account the advance for the first quarter, the amount of the advance payment calculated to be paid for nine months, taking into account the advance for the half year.
Step 5
Depending on the selected object of taxation, enter the amount of tax payable to the budget. Print out the completed declaration, attach the financial statements for a specific tax period and submit it to the tax office.
