According to Article 346.23 of the Tax Code of the Russian Federation, taxpayers working under the simplified taxation system are required to submit a declaration to the tax office at the end of the tax period. It is necessary to fill out these reports according to the established rules, otherwise the company will not avoid penalties or on-site inspections.
Instructions
Step 1
Enter all information on the tax return under the simplified tax system with a black or blue fountain pen or ballpoint pen. You can also print an electronic version of the reporting. Each line should contain only one value. If there is no indicator, then put a dash in the cell. If a mistake was made, then the incorrect entry is crossed out with one line, the correct one is written above it and certified by the signature of the head or chief accountant of the enterprise. All cost values are indicated in full rubles.
Step 2
Fill out the title page of the tax return, which contains the basic data of the taxpayer. It is necessary to mark the code TIN, KPP and OGRIN. Put in the correction number. Note the tax period for which the tax return is filed. Indicate the full name of the tax authority and its code. Next, fill in the full name of the company, the object of taxation of the USN, address and contact phone number.
Step 3
Start calculating the tax on the simplified tax system by filling out section 2 of the declaration. In line 010, it is necessary to note the amount of income received that meets the requirements of Art. 249 and Article 250 of the Tax Code of the Russian Federation. Expenses for the reporting period are noted in line 020 and are determined in accordance with Article 346.16 of the Tax Code of the Russian Federation.
Step 4
On line 040, indicate the difference between income and expenses. If a loss was received in the previous reporting period, then its amount is noted in line 050. Calculate the tax base and enter the value in line 060. Reflect the amount of the calculated tax in line 130. If the company received the right to pay the minimum tax, then this amount is noted in line 150.
Step 5
Indicate in section 1 of the declaration on the simplified tax system the amount of tax that is paid by the taxpayer. In lines 010 and 040, the code of the budget classification is put down, and in lines 020 and 050 - the code of the administrative-territorial division.
Step 6
The amount of tax indicated in line 030 must be taken from line 130 of section 2 of the declaration. If the company pays the minimum tax, then this line is marked with the value of line 150 of section 2. Note the amount of tax to be reduced on line 060, which is equal to the indicator of line 140 of section 2.
