Enterprises and entrepreneurs who have the right to apply the simplified tax regime are obliged to submit an annual tax return to the STS. Legal entities must do this before March 31 of the year following the reporting year, and for individual entrepreneurs - up to and including April 30.
Sections of the STS declaration
The USN declaration includes several sections in which you need to reflect the income and expenses of an individual entrepreneur or organization for the reporting period.
It includes:
- title page;
- Section No. 1, designed to indicate the amount of tax that should be paid to the budget, according to the taxpayer's data;
- section number 2. Here you will need to make a detailed calculation of the tax and its minimum indicators.
Each of the pages of the declaration must be numbered; the taxpayer's TIN and page numbers must be put in the appropriate boxes. Enterprises - legal entities must also indicate the checkpoint. This information can be found in the extract from the Unified State Register of Legal Entities, which is issued when the company is registered with the tax office.
The procedure for filling out the declaration
The USN declaration must be filled out in accordance with the requirements for all official tax documents: if the sheets are filled in by hand, only black ballpoint pens and a printed font are allowed, in which letters and numbers are located strictly in the squares allocated for them, erasures and blots are not allowed …
The easiest way is to draw up an STS declaration in a special program that is distributed free of charge. You can download it on the FTS website or find it freely available on the Internet or use the help of companies that provide assistance in submitting tax reports through electronic communications.
Filling out the title page
The procedure for filling out the title page is standard for all types of tax returns: in the fields provided for this, the entrepreneur or his representative indicates all data about the taxpayer, including the full name of the organization or the full name of the entrepreneur; TIN; ORGN; OKATO code; correction number; taxable period. If the declaration is submitted by an authorized person, in the appropriate field, you must mark this by placing the appropriate icon and indicating the full details of this individual and the reasons for this. In this case, a copy of the official power of attorney certified by the seal of the organization should be attached to the declaration.
How to fill in sections of the declaration?
Completion of sections # 1 and # 2 will differ depending on what is selected as the object of taxation: “income” or “income minus expenses”. In any case, first you need to fill out section # 2, where you need to submit your calculations, and then enter these data in section # 1.
When making calculations for taxation "income minus expense", an accountant should be guided by Article 346.16 of the Tax Code of the Russian Federation, where there is a list of expenses that are allowed to be presented to reduce the taxable base and carefully study Article 270 of the Tax Code of the Russian Federation, which lists expenses that cannot be used for this goals.
When checking the declaration, tax inspectors very carefully check the compliance of the expenses reflected in the tax declaration, if they find inconsistency with the current legislation, the FTS should go to court with a claim for tax evasion and reimbursement of unpaid amounts. If inconsistencies or incorrect entries are identified, organizations have the right to submit a corrective declaration. For this, a special column is provided in the title page indicating the correction number.
