The UST is a unified social tax. At the moment, it is a federal tax that has been abolished in the Russian Federation, which was credited, respectively, to the federal budget and extra-budgetary funds. Off-budget funds in the Russian Federation are the Pension Fund and the Social Insurance Fund, as well as the Federal and territorial compulsory medical insurance funds of the Russian Federation. The purpose of the collection of this tax was to ensure the rights to provide employees with free medical care, social insurance of the population and state pensions. This tax was collected from the amount of wages. So how do you fill out the form for this declaration?
Instructions
Step 1
To calculate and pay UST, the employer must fill out the UST declaration of the appropriate form: for persons who make payments to individuals - this will be the KND-1151046 form, for individual entrepreneurs, lawyers, as well as heads of farm (peasant) households - KND-1151063. To get a declaration form, you need to contact the territorial office of the Federal Tax Service, or download a sample on the Internet and print it.
Step 2
The declaration on the unified social taxation must be filled in two copies.
Step 3
The taxpayer can independently apply to the tax authority or send the declaration by mail.
Step 4
The declaration must indicate: The name of the tax institution to which the declaration is submitted.
Step 5
The full name of the organization, which is indicated in the constituent documents.
Step 6
All the details that are in the certificate of registration.
Step 7
Indication of the code of the category for which the taxpayer is listed.
Step 8
An identification number.
Step 9
Be sure to include the number of pages that make up the declaration.
Step 10
The number of sheets that are attached to the declaration and confirm documents or copies of documents.
Step 11
The address that is indicated in the constituent documents about the creation of a legal entity.
Step 12
Indicate the contact phone number of the manager and separately the chief accountant.
Step 13
Surname, name and patronymic of the head and chief accountant.
Step 14
The address of the place of residence of the person who fills out the document, as well as other details taken from the taxpayer's documents that prove his identity.
Step 15
All calculations submitted to the tax authority are reflected in rubles.
Step 16
Be sure to indicate the entire amount of benefits paid for incapacity for work, which arose as a result of injury or illness.
Step 17
All payments and awards are indicated.
Step 18
Amounts for monetary allowances, clothing security and other payments that were made for the benefit of individuals.
Step 19
The amount of tax charged for the last quarter of a given tax period and for each individual month in the last quarter of a given tax period.
Step 20
The taxpayer indicates the data on expenses that were incurred for the purpose of state social insurance of individuals.
21
Tax incentives (indicated by the taxpayer, if any).
22
The authenticity and completeness of the information presented in the declaration will be indicated by the signatures of the head of the organization that is the taxpayer, as well as the chief accountant of the organization.
