Enterprises using the simplified taxation system are required at the end of the reporting period to submit a declaration to the tax authority in the prescribed form. The USN form can be obtained from the tax office or downloaded on the Internet. When filling it out, you must be extremely careful, since the slightest mistake can lead to unpleasant consequences, up to fines and field checks.
It is necessary
declaration form according to the simplified tax system
Instructions
Step 1
Start filling out the STS form from the title page. At the very top of the page, you must indicate the TIN and KPP code of the enterprise according to the registration certificate. After that, the number of the correction is noted; if the declaration is submitted for the first time, then put "1". Next, the code of the tax period, the reporting year, the accounting code at the location and the code of the tax authority to which the reporting is submitted are indicated. Mark the full name of the taxpayer, OKVED code and contact phone number.
Step 2
Fill in section 2 of the tax return form. It provides the calculation of the tax that is paid to the budget under the simplified taxation system. Note the tax rate on line 201. The income received is indicated on line 210, and expenses - on line 220. If there is a loss of previous years, then it is noted on line 230. Calculate the tax base and enter the resulting amount in line 240. If a loss is received, then it is indicated on line 250. Determine the amount of tax and mark it on line 260.
Step 3
Calculate the amount of the minimum tax at a rate of 1% and indicate the resulting value on line 270. Determine the amount of insurance premiums that were paid during the reporting period and can be taken to reduce the amount of the calculated tax under the simplified tax system. Enter the resulting value on line 280.
Step 4
Proceed to filling out section 1 of the tax return form according to the simplified tax system, the data of which is indicated on the basis of the calculation in section 2. In line 001 it is necessary to mark the accepted object of taxation, in line 010 - the OKATO code, and in line 020 - the budget classification code. If advance tax payments were made during the reporting period, then their amounts are entered in lines 030, 040 and 050. If, as a result of calculations, the company pays the minimum tax, then this value is indicated in line 090. Otherwise, line 060 or 070 is filled in, if there are amounts to reduce it.
