In 2018, the same form of declaration under the simplified tax system continues to be used, according to which they reported in the previous year (bar code of the title page 0301 2017), as in the previous year. In this article we will look at a sample of filling out a declaration under the simplified tax system for 2017 (form KND 1152017).
Declaration form
The tax return form under the simplified tax system, effective in 2018, was approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@. The tax return for the tax paid in connection with the application of the simplified taxation system is the only tax reporting that simplified tax payers submit. At the same time, despite the different objects of taxation (Income or Income minus expenses), the annual reports are submitted the same, only the sheets are filled out differently.
The tax return form under the simplified tax system for 2017 differs from the previous form by a different barcode on the title page (0301 2017 instead of 0301 0013) and new fields for entering data on payment of the trade tax.
Please note: if you fill out a declaration for the simplified taxation system using an invalid form, the reporting will be considered not submitted! For such a violation, the tax inspectorate will not only impose a fine, but may also block the current account of an individual entrepreneur or LLC.
Deadlines for submitting reports
- organizations - no later than March 31, 2018, but this year, due to this date falling on a weekend, the deadline for submission is postponed to the next working day, i.e. as of April 2, 2018;
- individual entrepreneurs - no later than April 30, 2018.
If during 2018 an organization or individual entrepreneur voluntarily ceases to operate on the simplified tax system, then in addition to reporting for 2017, it is necessary to submit a declaration for the time worked. The deadline for delivery in this case is no later than the 25th day of the next month after the termination of activity.
If the right to a simplified regime is lost due to non-compliance with the requirements (the number of employees or the income limit has been exceeded, an unauthorized line of business has been started, a branch has been opened, the share of a legal entity participant in the company has increased, etc.), the declaration must be submitted no later than the 25th day of the month, following the quarter of loss of the right to the simplified tax system.
General filling rules
The procedure for filling out the declaration is established by Appendix No. 3 to Order N ММВ-7-3/99@. These are mandatory requirements that must be followed, otherwise the report will be refused. Among them:
- The text fields of the form are filled with capital printed characters;
- All values of cost indicators are indicated in full rubles according to rounding rules;
- Each field contains only one indicator, except the date and tax rate. To indicate the date, three fields are used in order: day (two familiar places), month (two familiar places) and year (four familiar places), separated by the sign "." For the tax rate indicator, two fields are used, separated by a ".";
- When manually filling out a field with a missing indicator, a dash is entered;
- The data is entered in black, purple or blue ink;
- Correction of errors, blots, and deletions is not allowed;
- Only one-sided printing of the document is allowed;
- Pages must not be stapled or stapled;
- The pages are numbered consecutively, starting from the title page; only completed pages are numbered;
- If you use a computer, this makes it easier to fill out the reports, but it must be taken into account that only Courier New font with a height of 16 - 18 points is allowed. Numerical indicators in this case are aligned to the last right familiarity; dashes in empty cells are optional.
The necessary codes (tax period, place of presentation, forms of reorganization, method of presentation, property received as part of targeted financing) are indicated in the text. If in your case the codes do not correspond to our filling example, then they must be selected from the original source.
Example of filling out a declaration
Let's look at an example of how a declaration of an individual entrepreneur on the simplified tax system is formed in 2018, which operated without employees. We will indicate the data for individual entrepreneurs without employees in the table in rubles on an accrual basis, as required by the filling instructions. It is necessary to calculate the amount of tax paid in connection with the application of the simplified tax system.
For individual entrepreneurs without employees, it is possible to reduce the calculated contributions in full, which the entrepreneur took advantage of. As can be seen from the table, for the first quarter and for the first half of the year, advance payments were completely reduced by the amount of contributions paid.
Based on the results of nine months, i.e. in the period from October 1 to October 25, the entrepreneur paid another 3,650 rubles in insurance premiums. Since the advance payment turned out to be more than this amount, an additional 9,663 rubles were paid. In December, the remaining part of the fixed contributions was paid in the amount of 1913 rubles. Based on the results of 2017, an additional tax of 11,736 rubles must be paid, and the entrepreneur decided to pay an additional 1% contribution on income over 300,000 rubles by July 1, 2018.
Entrepreneurs with employees, as well as organizations using the simplified tax system Income can also reduce calculated advance payments and the tax itself by the amount of contributions paid for individual entrepreneurs and for employees, but the tax payment can only be reduced to 50%. So, the individual entrepreneur from our example, if he had employees, would not be able to completely reduce advance payments through contributions, so the declaration would reflect other figures.
The service allows you to:
- Prepare a report
- Generate file
- Test for errors
- Print report
- Send via Internet!
Download the new single tax declaration form for the simplified tax system for 2016-2018. Sample declaration in MS Excel
The current simplified tax system declaration for 2018 (for single tax) approved:
Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified tax system, in electronic form."
Tax return form according to the simplified tax system (single tax) for 2016-2018.
Download a sample declaration form in MS Excel >>
This sample tax return form for the simplified tax system is filled out automatically by online accounting and accounting programs BukhSoft.
Download the single tax declaration form for the simplified tax system for 2015
Declaration under the simplified tax system for 2015 (single tax) approved:
Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/352@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified taxation system, in electronic form" (Registered with the Ministry of Justice of Russia on November 12, 2014 N 34673)
Tax return form according to the simplified tax system (single tax) for 2015
Download a sample declaration form in MS Excel >>
This sample tax return form for the simplified tax system for a single tax is filled out automatically by the BukhSoft and Bukhsoft Online programs.
Formation of a single tax return in electronic form
The Federal Tax Service of Russia, by order of July 4, 2014 N ММВ-7-3/352@, approved the format of the electronic reporting file. The version number of this format is 5.04, part XXX.
See the order “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of the simplified taxation system in electronic form” (Registered in Ministry of Justice of Russia 11/12/2014 N 34673).
Reporting period, deadlines for filing a single tax declaration
The declaration is submitted at the end of the tax period organizations to the tax authorities at their location no later than March 31 the year following the expired tax period; individual entrepreneurs- to the tax authorities at your place of residence no later than April 30 the year following the expired tax period.
Instructions for filling out the simplified tax system declaration for a single tax
In the Report Preparation module of the Bukhsoft Online service, the simplified taxation system declaration for a single tax is filled out
A simplification report in Bukhsoft Online can also be filled out “according to a sample”. To do this, you need a file with a sample Declaration of the simplified tax system (xml format), which is uploaded to cloud accounting using the “Load from file” button.
At the end of the year, organizations and individual entrepreneurs who are on a simplified basis submit a tax return to their inspectorate according to the simplified tax system. We will tell you in our consultation where to get a tax return form under the simplified tax system in 2016, when the declaration is submitted and how it is filled out.
Tax return under the simplified tax system in 2016: form
The Tax Declaration form under the simplified tax system in 2016 was approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@ and is given in Appendix No. 1 to this Order. In the legal framework, the tax return can also be found by KND code 1152017. The specified Order also approved the Procedure for filling out the declaration (Appendix No. 3 to the Order).
Declaration under the simplified tax system: deadlines for submission in 2016
The deadline for submitting a simplified tax return for organizations is no later than March 31 of the following year. For individual entrepreneurs, this period is extended: the declaration for the year must be submitted no later than April 30 of the following year (clause 1 of Article 346.23 of the Tax Code of the Russian Federation). Moreover, if the last day for submitting the declaration falls on a weekend, the deadline is moved to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Thus, for individual entrepreneurs, a tax return under the simplified tax system for 2016 can be submitted no later than 05/02/2017.
When terminating activities under the simplified tax system, the organization and individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of Article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration to the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).
If, during the period of application of the simplified tax system, the simplified tax system no longer satisfies, the tax return under the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply the simplified tax system was lost.
What sections to fill out in the Tax Return under the simplified tax system
The composition of the sections that are filled out in the declaration depends on the selected taxation object:
| Object of taxation | Sections of the declaration according to the simplified tax system |
|---|---|
| "Income" | - Title page |
| — Section 1.1 | |
| — Section 2.1.1 | |
| — Section 2.1.2 (if a trade fee is paid for the type of activity) | |
| clause 1 and clause 2 of Art. 251 of the Tax Code of the Russian Federation). | |
| "Income minus expenses" | - Title page |
| — Section 1.2 | |
| — Section 2.2 | |
| — Section 3 (if the targeted funds specified in clauses 1 and 2 of Article 251 of the Tax Code of the Russian Federation are received). |
Filling out a declaration according to the simplified tax system: general rules
All cost indicators in the declaration are given in full rubles. If filling out by hand, use black, purple, or blue ink. Correcting errors using a correction tool is not permitted. The declaration fields are filled in from left to right, starting from the first (left) space. The text fields of the declaration are filled with capital printed characters. Dashes are placed in empty cells.
When preparing a declaration on a computer and then printing it out, there is no need to put dashes in empty cells. In this case, Courier New font should be used with a height of 16 - 18 points.
Form of reorganization (liquidation): code in the declaration according to the simplified tax system
If a tax return under the simplified tax system is submitted in connection with the reorganization or liquidation of an organization, then the corresponding code of the reorganization (liquidation) form is indicated on the title page:
To which inspection is the declaration submitted under the simplified tax system: code
The code for the place of submission of the declaration, which is indicated on the title page, can take the following values:
Declaration under the simplified tax system in 2016 with the object “income”: sample filling
To fill out the declaration, we will use the following conditional data:
| Period | Amount of income (cumulative total), rub. | Amount of calculated advance payment/tax, rub. | Deductible amounts* (cumulative total), rub. | Amount by which the advance payment/tax can be reduced, rub. | Amount of advance payment/tax to be paid additionally, rub. |
|---|---|---|---|---|---|
| 1st quarter | 320 000 | 19 200 (320 000*6%) | 11 100 | 9 600 (11 100 > 19 200/2) | 9 600 (19 200 - 9 600) |
| half year | 945 000 | 56 700 (945 000*6%) | 19 800 | 19 800 (19 800 56 700/2) | 27 300 (56 700 - 19 800 - 9 600) |
| 9 months | 2 100 000 | 126 000 (2 100 000*6%) | 52 200 | 52 200 (52 200 126 000/2) | 36 900 (126 000 - 52 200 - 9 600 - 27 300) |
| Calendar year | 3 090 000 | 185 400 (3 090 000*6%) | 107 500 | 92 700 (107 500 > 185 400/2) | 18 900 (185 400 - 92 700 - 9 600 - 27 300 - 36 900) |
*Deductible amounts are amounts by which simplifiers with the object “income” can reduce their tax. These include (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):
- contributions paid from employee benefits to extra-budgetary funds;
- temporary disability benefits paid at the expense of the employer (except for industrial accidents and occupational diseases);
- payments for voluntary insurance of employees in case of their temporary disability under certain conditions.
These payments can reduce tax by a maximum of 50%. This rule applies to all simplified organizations and those simplified individual entrepreneurs that make payments to individuals.
If an individual entrepreneur has no employees on a simplified basis, then he can reduce his tax on insurance contributions paid to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount without restrictions. This means that you will not have to pay tax under the simplified tax system if the individual entrepreneur’s contributions for himself exceed the amount of the calculated tax.
Declaration under the simplified tax system in 2016 with the object “income minus expenses”: sample filling
To fill out the declaration, we will use the following conditional data.
The service allows you to:
- Prepare a report
- Generate file
- Test for errors
- Print report
- Send via Internet!
Download the new single tax declaration form for the simplified tax system for 2016-2018. Sample declaration in MS Excel
The current simplified tax system declaration for 2018 (for single tax) approved:
Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified tax system, in electronic form."
Tax return form according to the simplified tax system (single tax) for 2016-2018.
Download a sample declaration form in MS Excel >>
This sample tax return form for the simplified tax system is filled out automatically by online accounting and accounting programs BukhSoft.
Download the single tax declaration form for the simplified tax system for 2015
Declaration under the simplified tax system for 2015 (single tax) approved:
Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/352@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified taxation system, in electronic form" (Registered with the Ministry of Justice of Russia on November 12, 2014 N 34673)
Tax return form according to the simplified tax system (single tax) for 2015
Download a sample declaration form in MS Excel >>
This sample tax return form for the simplified tax system for a single tax is filled out automatically by the BukhSoft and Bukhsoft Online programs.
Formation of a single tax return in electronic form
The Federal Tax Service of Russia, by order of July 4, 2014 N ММВ-7-3/352@, approved the format of the electronic reporting file. The version number of this format is 5.04, part XXX.
See the order “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of the simplified taxation system in electronic form” (Registered in Ministry of Justice of Russia 11/12/2014 N 34673).
Reporting period, deadlines for filing a single tax declaration
The declaration is submitted at the end of the tax period organizations to the tax authorities at their location no later than March 31 the year following the expired tax period; individual entrepreneurs- to the tax authorities at your place of residence no later than April 30 the year following the expired tax period.
Instructions for filling out the simplified tax system declaration for a single tax
In the Report Preparation module of the Bukhsoft Online service, the simplified taxation system declaration for a single tax is filled out
A simplification report in Bukhsoft Online can also be filled out “according to a sample”. To do this, you need a file with a sample Declaration of the simplified tax system (xml format), which is uploaded to cloud accounting using the “Load from file” button.
Not a single “simplistic” person can get away with the change in 2017 declarations under the simplified tax system for 2016. Download the form for free This report is available on our website. But the most important thing is to know how to fill it out. Including taking into account all the latest changes in legislation. Our article also contains examples of filling out the main “simplified” report for both objects according to the simplified tax system.
Form and format for 2016
Starting from the report for 2016, simplifiers must use a new form adopted by order of the Russian Tax Service dated February 26, 2016 No. ММВ-7-3/99.
The same order of the Federal Tax Service contains:
- technical description of the format for sending a declaration using the simplified tax system (Appendix No. 2);
- procedure for entering data into the report (Appendix No. 3).
Please pay special attention: the given form is the same for everyone! Both companies and individual entrepreneurs. Both with the object “income” and with the object “income minus expenses”.
What's new
As you can see, from the report for 2016, the Federal Tax Service updated the declaration form. In principle, the form has changed insignificantly. So:
- the requirement to put a stamp on the title page is no longer valid;
- Section 2.1.2 has appeared for trade tax payers using the simplified tax system with the object “income” (for now it is only relevant for Moscow, where this tax applies):
- The simplified tax system “income” shows by what the final tax is reduced:
What exactly to fill out
What is the “simplified” object, such sections in the declaration under the simplified tax system for 2016 need to be filled out. Of course, in all cases you need the very first page of the form - the title page.
Those on “income” take the following sections:
- 2.1.1;
- 2.1.2 (if a sales tax can be deducted from the activity).
In 2017, inspectors expect the following section from the simplified tax system with “income minus expenses”:
Basics when filling out
In accordance with the instructions of the Federal Tax Service, Sample of filling out the simplified taxation system declaration for 2016 year implies the presence of amounts only in whole rubles. This means that 50 kopecks or more are considered 1 ruble, and anything less does not need to be taken into account.
As already mentioned, depending on the object according to the simplified tax system, the composition of the sections and sheets to be filled out may vary. However, this does not mean that there may be gaps in the numbering. Only single through: 009, 010, 011, etc.
If you report on paper, use a classic colored pen. Corrective putties cannot be used. It is also prohibited to print a report on both sides of sheets and staple them.
In the declaration under the simplified tax system for 2016, all text must be in capital printed characters. There are dashes in empty cells. When printing, the Federal Tax Service wants to see the font Courier New 16 - 18 point.
When to do it: deadlines
Please note that based on Article 346.23 of the Tax Code of the Russian Federation, different deadlines are established filing a declaration under the simplified tax system in 2016 and in general for this year for firms and entrepreneurs.
Thus, the report is submitted based on the results of the tax period. For the “simplified” version, this is a calendar year (clause 1 of Article 346.19 of the Tax Code of the Russian Federation).
As you can see, the law gives entrepreneurs using the simplified tax system exactly 1 month more to successfully close a reporting company under this special regime for 2016.
There are 2 exceptions to the general rule about deadlines. Moreover, they apply equally to both companies and individual entrepreneurs (see table below).
Codes
When filling out some details, you do not need to enter specific information, but rather enter certain codes. They were introduced for simplification, so as not to overload the completed form and special programs could analyze it using their own means more quickly.
It is extremely important to enter the correct codes when filling out the declaration. The following tables will help with this.
| Feeding method code | What does it mean |
| 01 | On paper (by mail) |
| 02 | On paper (personal) |
| 03 | On paper + on removable media (personal) |
| 04 | By TKS with electronic signature |
| 05 | Other |
| 08 | On paper + on removable media (by mail) |
| 09 | On paper with a barcode (in person) |
| 10 | On paper with a barcode (by mail) |
Actually, in declarations under the simplified tax system for 2016 all these codes are present on the first sheet:
There are also a number of specific codes. They say that the simplifier received property, money, work, services within the framework of:
- charitable activities;
- targeted revenues;
- targeted financing.
Basically, these codes relate to specific simplifiers (non-profit organizations) and cases, so most people do not need to know them. Moreover: such information is shown only in the last 3rd section of the declaration under the simplified tax system:
How to check yourself
Whatever one may say, any sample filling Declaration of the simplified tax system for 2016 a year cannot be considered correct and complete without checking for control ratios. These are specific equalities or inequalities that must occur between specific strings. After all, in his report the simplifier constantly accumulates some amounts at the expense of others.
Control ratios are used by both tax authorities during desk audits of declarations under the simplified tax system, and simplifiers themselves when filling out the fields of the report. So, in 2017, for the 2016 report, the relevant ratios are those given in the letter of the Federal Tax Service dated May 30, 2016 No. SD-4-3/9567. Be sure to check with them.
Declaration of the simplified tax system 2016: sample filling
EXAMPLE 1: “Income” (6% rate)
Let’s assume that in 2016, the simplified Guru LLC dealt with the following indicators:
| Period | Income on an accrual basis, rub. | Advance payment (tax), rub. | Incremental amounts that can be deducted, rub. | How much can you reduce the advance payment (tax), rub. | Advance payment (tax) to be paid additionally, rub. |
| I quarter | 300 000 | 18 000 (300,000 × 6%) | 10 500 | 9000 (10,500 ˃ 18,000/2) | 9000 (18 000 - 9000) |
| Six months | 800 000 | 48 000 (800,000 × 6%) | 18 500 | 18 500 (18 500 | 20 500 (48 000 - 18 500 - 9000) |
| 9 months | 2 000 000 | 120 000 (2,000,000 × 6%) | 50 000 | 50 000 (50 000 | 40 500 (120 000 – 50 000 – 9000 – 20 500) |
| 2016 | 3 000 000 | 180 000 (3,000,000 × 6%) | 102 000 | 90 000 (102,000˃180,000/2) | 20 000 (180 000 – 90 000 – 9000 – 20 500 – 40 500) |
Let us clarify that the amounts by which the tax can be reduced for the object “income” are listed in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation. Limit: 50% tax on the simplified tax system. An exception is made only for individual entrepreneurs who work without staff. They can reduce the tax to any limit without restrictions, but at a fixed rate. We are talking about pension and medical contributions.
