The flat tax is the most common taxation system for entrepreneurs. When switching to this system, every businessman should remember that he is obliged to pay a fixed amount every month until a certain date, and in order to avoid the need to pay a number of additional fees, each individual entrepreneur needs to know where to pay a single tax.
Instructions
Step 1
The payment of a single tax by an entrepreneur can be carried out in the authorities where he was registered as a taxpayer or in the place where he permanently resides. If an entrepreneur is registered with a tax authority, which is located in the same city where his entrepreneurial activity is carried out, then he needs to pay taxes on personal income, which are withheld from the salaries of these workers. In this case, it will be necessary to pay at the place of registration of the businessman in the form of a single tax payer.
Step 2
If a private entrepreneur is registered with several tax authorities, the transfer of a single tax to the budget should be made at the place of registration of the individual entrepreneur. Also, here he needs to provide information about all income of individuals for a certain tax period and the amount of tax payments that were accrued and withheld in this period.
Step 3
The form for paying the single tax can be obtained via the Internet or from the tax authority in the information window. It should be noted that it is not necessary to go to the tax authority in person, since taxes can be paid through the Internet bank. This saves a lot of time.
Step 4
The STS declaration must be submitted once a year. Individual entrepreneurs need to do this before April 30, and organizations - March 31. The same terms are established for the payment of a single tax at the end of the year. Every quarter, entrepreneurs engaged in activities subject to a single tax are required to pay advance payments to the budget. If at this time no business activity was carried out, a zero declaration must be submitted to the tax authorities. If it is absent, a fine in the amount of one thousand rubles is paid.
