Organizations, individual entrepreneurs who pay taxes under the simplified taxation system, must fill out a declaration. The form of the document is an appendix to the order of the Ministry of Finance of Russia No. 58n. The declaration consists of three sections, each of which must be completed.
It is necessary
- - Order of the Ministry of Finance No. 58n;
- - Tax Code of the Russian Federation;
- - declaration form according to the simplified system;
- - company documents;
- - acts of local government;
- - financial statements of the company for the tax period;
- - calculator.
Instructions
Step 1
On each page of the declaration, enter the TIN of an individual entrepreneur if your company is registered as an individual entrepreneur. Indicate the TIN, KPP of the organization, if the OPF of the company is LLC or another form.
Step 2
In the first section of the declaration on the simplified taxation system, indicate the number of the inspection to which you will submit reports, the number of the tax authority at the location of the company. As a rule, they are the same. Enter the code of the reporting period, the year of delivery of the declaration.
Step 3
Enter the name of the company, which must correspond to the name in the charter, other constituent document. Write the last name, first name, patronymic of the person who is registered as an individual entrepreneur, if the company has a corresponding OPF.
Step 4
Confirm the accuracy and completeness of the information provided in the declaration with a signature, the date of filling out the document. If a taxpayer's representative submits a declaration, a power of attorney is required, the number, the date of which should be entered in the field of confirmation of the representative's authority.
Step 5
In the third section of the declaration, indicate the amount of income for the past tax period. Be guided by Articles 249-251 of the Tax Code of the Russian Federation. Enter the expenses that reduce the tax base. Indicate the amount of paid insurance premiums (they reduce the tax base, but not more than by fifty percent).
Step 6
The taxpayer has the right to choose the object of taxation on which the tax base depends, by multiplying which by the rate the tax is calculated. When the object is income, the tax rate is equal to five percent of the amount of income. If the object is income, reduced by the amount of expenses, then the tax rate varies from 5 to 15 percent. The latter is established by the regulations of the local government.
Step 7
In the second section, enter the calculated tax amounts for the quarter, half year, nine months. The tax is calculated on an accrual basis. Companies submit a declaration by March 31, individual entrepreneurs submit a document by April 30.
