Download the declaration under the simplified taxation system. How to submit a tax return as an individual entrepreneur

The KND form 1152017 is the main document of the tax return submitted to the tax office of legal entities and individual entrepreneurs under the simplified taxation system. The taxpayer fills out this simplified declaration at the end of the calendar year, which is considered the tax period. The KND 1152017 form can be submitted in the form of a paper document that is printed on a printer, or you can use a printed form filled out with a fountain pen and blue or black ink. It is possible to submit a declaration under the simplified tax system in electronic format, but it is not mandatory for organizations and individual entrepreneurs with less than 100 employees.

If you want to fill out the declaration manually, our website has it. There you can download a form to fill out. But it is much more convenient to use the form presented below; the row values ​​will be calculated automatically.

The tax calculator presented on this page according to the simplified tax system will allow an entrepreneur or organization to calculate and generate a tax return without much difficulty. This can be done in two stages. At first, you will only need numerical values ​​to calculate the tax amount. Then, if necessary, fill out the fields that appear to generate and print the declaration.

New declaration form

A new declaration form has been introduced under the simplified taxation system (STS), which will be valid when submitting a declaration for 2018. You should calculate the necessary payments and generate a declaration for the 2018 reporting year. Below is the 2013 uniform!

Thanks to the simplified taxation system, part of the funds, property or profit tax in particular, and also value added tax are excluded from mandatory tax payments for organizations. Individual entrepreneurs using the simplified taxation system may be excluded from mandatory payment of taxes on personal income, including VAT, or taxes on their own property.

The tax return form consists of three sections, which are presented:

— a title page intended to indicate the mandatory details of the taxpayer, as well as the tax authority that accepts the declaration;

- the first section, which includes the total amount of tax declared by the taxpayer.

- the second section, intended for calculating the tax that is contributed to the budget by the taxpayer, when using a minimum or free tax system.

The tax return of the simplified tax system, form according to KND 1152017, is presented in a standard form, which contains the taxpayer’s details. The data presented in it also indicates the total tax deductions, the amount of which is calculated at six percent of the total amount taken from income for the calendar year under the object of taxation “income”. The tax return for the object “income minus expenses” is represented by similar deductions minus expenses, using a coefficient from 5 to 15%, depending on regional legislation.

Submission of the final declaration of the simplified tax system on payment of tax under the “simplified” system by organizations is carried out no later than March 31 of the year following the reporting year. For example, organizations submit the form for KND 1152017 for 2013 by March 31, 2014.

For individual entrepreneurs, the declaration form according to KND 1152017 for 2013 is submitted by April thirtieth, 2014.

Declaration: simplified taxation system 2019 (form)

Organizations and individual entrepreneurs using the simplified tax system must submit a corresponding tax return to the inspectorate. Based on the results of 2018, the declaration under the simplified tax system must be submitted no later than April 1, 2019.

Tax return under the simplified taxation system 2019 (form)

Speaking about the declaration under the simplified tax system, it is necessary to distinguish it from the form of a single simplified declaration 2019, which is submitted in the absence of activity and certain conditions are met. The single simplified tax return form to be filled out in this case has not changed in 2019. We talked about the form of a single simplified declaration in 2019 and earlier periods in a separate article. There you can also read about filling out the form (including an example), and also download the 2019 unified simplified tax return form.

Returning to the declaration under the simplified tax system, it is worth noting that its form in 2019 also did not change. Therefore, there is no need to talk about the new form of the simplified tax return for 2019.

The simplified declaration form was approved by the Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@ and is given in Appendix No. 1 to the Order.

You can download the simplified system declaration form for 2019.

Filling out a declaration under the simplified taxation system 2019

You can read about how to fill out a simplified tax return for 2019 in the Procedure given in Appendix No. 3 to the Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. This procedure has been applied since filling out the declaration for 2016 and has not changed since then. The Completion Procedure provides instructions on the composition of the tax return, general requirements for completion, as well as detailed instructions for filling out the title page and sections of the declaration.

Let us remind you that the composition of the sections of the declaration to be completed depends on which object on the simplified tax system the taxpayer has chosen, as well as on the characteristics of his activity:

* The section is filled out only if the simplifier is located in Moscow and conducts activities subject to trade tax.

Each existing taxation system has its own set of reporting. If a business entity decides to use a simplified system, then according to the current tax legislation, once a year they must submit a declaration under the simplified tax system. Since the selected mode is considered simplified, only one document will need to be submitted. Let's look at the basic principles of how the 2017 simplified tax system declaration is filled out.

The Tax Code clearly defines the deadlines within which the report must be completed and sent to the tax authority:

• If a company is reporting, then the deadline for completing and sending the report is until March 31 of the period following the reporting period;
• If the document is submitted by an entrepreneur, the deadline for him will be April 30 of the period following the reporting period.

In addition, the business entity is obliged to calculate and transfer payments in advance for each quarter passed. However, you do not need to submit a report during this action.

For a company or entrepreneurs who are terminating their activities, according to current legislation, a declaration under the simplified tax system must be completed and submitted before the 25th day of the month following the month of closure.

If an entity violates the established deadlines for submitting a report, or does not submit it at all, monetary fines may be applied to it. At the same time, their final amount is determined based on the period for which the submission of the report was delayed and the fact of payment of the tax to the budget.

Important! If the tax was paid in full and on time, but the declaration was not submitted for any reason, then a fine of 1,000 rubles is imposed on the subject. However, if neither the declaration was sent nor the tax was transferred, then a fine is charged in the amount of 5% of the non-transferred tax for each month, but not more than 30%.

The 2017 simplified tax system declaration is submitted according to the same rules and deadlines as the 2016 report.

If during the reporting period the subject was listed as a payer of this tax, but in fact he did not perform any activity and had no income, then the declaration must be submitted anyway. Otherwise, penalties may be assessed.

It must be remembered that for companies the declaration under the simplified tax system is submitted at the place of location, and for entrepreneurs - at the place of registration.

Sample of filling out a declaration under the simplified tax system 2017 “income”

The report form is standard and cannot be changed independently. However, each system has its own set of sheets with sections that need to be filled out. Sheets related to another system are not drawn up and are not included in the final document.

Download the declaration form for the simplified tax system in, as well as in.

Download a sample of filling out a declaration according to the simplified tax system in Pdf format.

Title page

Entering data onto the sheet begins with indicating the TIN code. For companies it contains 10 characters, for entrepreneurs - 12. Since the declaration contains a field with 12 cells, if the report is drawn up for a company, two empty ones will need to be crossed out.

Below is a place to write down the gearbox code. Entrepreneurs do not have it, and therefore in this case the column will also need to be crossed out entirely.

Then after the name of the declaration there is a field with the serial number of the report. If it is taken for the first time, then “0” is placed here (two empty cells will need to be crossed out). If a corrective report is submitted, the correction number is indicated in this field.

• 34 - the document is submitted at the end of the year;
• 50 - the document is submitted due to the closure or transformation of the entity, the completion of the entrepreneur’s activities;
• 95 - the subject is changing the taxation system;
• 96 - the subject performed a combination of two modes, but stops performing activities according to the simplified tax system.

IN line “Year number” The year (4 digits) for which the report is being prepared is recorded.

In the next line you need to write down the four-digit tax code where the declaration under the simplified tax system is sent.

After this, you need to specify the report presentation code:

• 120 - if it is submitted by the individual entrepreneur at the place of registration;
• 210 - if it is submitted by the company at its location;
• 215 - if it is filed by a company that is the legal successor of the old company.

Then there is a column of four lines. You need to write down the full name of the reporting company or full name. entrepreneur person. In the latter case, one line is allocated for each part of the name. After filling out this column, all remaining empty squares are crossed out.

Next, you need to enter the activity code according to which the simplification is applied. It must contain a minimum of four digits.

If the company previously carried out a transformation, then in separate columns you need to enter the code for this action, as well as the new INN and KPP based on the results of its completion.

After this there is a column intended for recording a contact phone number.

Next, you need to indicate how many sheets are contained in the prepared declaration, as well as how many pages the appendices to it will be on. These two fields are best filled out last, after completing all the necessary pages.

At the end of the page, data is entered only in those lines that are on the left side.

First, you need to indicate who is submitting the declaration:

• the taxpayer himself (1);
• his representative (2) .

In the second case, in the next line you need to write off the full name of the company or full name. person representing the subject. After this, you need to put the date of completion and your own signature.

Attention! If the reporting is provided by an entrepreneur, then you do not need to enter your full name in the field; we put dashes in the field.

If it was previously chosen that the report is submitted by one representing the interests of the organization, then it is necessary to indicate the name and information about the document granting the corresponding rights.

Section 1.1

First, the TIN and KPP codes (if the latter is available), as well as the position of the page in the general declaration, are written down on the sheet.

Stitches 010, 030, 060 and 090 are intended for recording OKTMO at the place of activity. The taxpayer must enter data at least on line 010. The remaining values ​​are recorded only when the company changed its location during the year.

Line 020 contains the value obtained by subtracting the totals of lines 130 and 140 from section 2.1.1. The resulting figure shows the amount of the advance payment that needs to be sent to the budget based on the results of the first quarter.

In addition, if the subject is obliged to calculate and pay the trading fee, then the final value must be reduced by its size (line 160 of section 2.1.2). Data is entered into the line only if the number is greater than zero.

The calculation is performed using the formula: page 020 = 130-140-160

The values ​​for lines 040 and 070 are obtained in a similar way. However, it must be remembered that they must take into account the tax paid in advance for previous quarters - the value of line 020 for line 040 and lines 020 and 040 for line 070. The results obtained show the amount of advance tax that needs to be sent to the budget based on the results of work for six months and 9 months.

If the company also applies a trade tax, then when calculating you still need to use its values ​​​​entered in section 2.1.2 - in columns 161 and 162. If the calculation results in a negative result, then the resulting value is written in lines 050 and 080, but without a sign "minus".

Values ​​are calculated using the following formulas:

Line 040 = page 131-141-161-020

Line 070 = page 132-142-162-020-040

Line 100 records the calculated amount of tax that must be paid at the end of the year. In turn, field 110 contains the amount by which the annual tax should be reduced. The calculation is made in the same way as the previous lines, and must take into account all previously sent advance payments.

The calculation is performed using the following formula: Page 100=133-143-163-020-040-070

The value is entered in line 110 in the case when, as a result of calculating the total on line 100, a negative number was obtained.

At the end of the sheet, after recording all the values, a date and your signature are affixed.

Section 2.1.1

At the top of this sheet, you first need to write down the TIN and KPP codes (only companies have them), and also put down which sheet is given in order in the declaration.

Then the next line is coded if the subject has hired people:

• 1 - acts as an employer;
• 2 - an entrepreneur works alone without the involvement of third parties.

In columns 110-113 you need to enter the amounts of income received alternately for the first quarter, based on the results of the six months, for 9 months and for the entire year. In this case, the values ​​should increase.

Next, lines 120-123 show the tax rate that the taxpayer applied in this period.

The result of lines 130-133 is the result of multiplying the amount of income by the rate in a given period, and divided by 100. For example, for line 130 the formula will look like this: line 130 = (110*120)/100

Next, lines 140-143 record the amounts that, according to tax legislation, the subject has the right to deduct from the tax amount received. These include mandatory social insurance contributions. These amounts must also be recorded incrementally for each specified period.

Important! If the subject has employees, then he has the right to reduce the amount of tax received by no more than 50%. But entrepreneurs who work independently and pay established contributions to the pension fund and health insurance can deduct the entire amount of contributions paid.

Section 2.1.2 (For Trade Tax Payers)

Attention! The declaration under the simplified tax system will contain a sheet with this section only in the case when the trade tax is paid.

Columns 110-113 record the amounts of income from the activities where the trade fee is paid. This is done alternately on an accrual basis for each period - the first quarter, half a year, nine months and the whole year.

Data in lines 130-133 is recorded by multiplying the income indicated for the period and the available tax rate (from columns 120-123 of section 2.1.1), and dividing by 100.

In lines 140-143 the amounts by which the tax calculation is reduced (transferred contributions) are entered.

If the entity filling out the declaration carries out only one type of activity and it is subject to the trade tax, then the information from these columns will duplicate the corresponding positions in section 2.1.1. Otherwise, it is necessary to separately account for income and contributions for various types of activities.

Lines 150-153 record the amounts of trade fees paid to the budget for each period - 1st quarter, six months, nine months and the whole year. All this data is also entered incrementally from the beginning of the year.

In columns 160-163 the amounts of the trade tax are entered, by which the tax payable can be reduced.

Important! In the case when the received amount of the trade fee is greater than or equal to the amount of tax reduced by established deductions, then the amount of the calculated simplified tax is recorded in these lines. Otherwise, the values ​​from lines 150-153 are transferred.

New form "Tax return for tax paid in connection with the application of the simplified taxation system" officially approved by the document Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

More information about the application of the KND form 1152017:

• New tax return under the simplified tax system – 2016

  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...

• Improving tax administration: the next stage

  Period. As the last striking example, we can cite a new declaration for the tax paid when applying the simplified tax system... approval of the form of the tax return 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 communication with the use of a simplified taxation system, in electronic...

• Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the first quarter. 2018

  According to it, the taxpayer under the simplified taxation system with the object of taxation is “income reduced by the amount of expenses.” In... purchase and sale. During a desk tax audit of a tax return submitted by an entrepreneur, paid in connection with the application of the simplified taxation system for 2014... is associated with business activities and is subject to taxation under the simplified taxation system provided for in Chapter 26.2 of the Tax Code...

• The discrepancy between tax and accounting reporting indicators under the simplified tax system: how to explain it to the tax authorities?

  To the “simplified” tax declaration and financial statements, which are submitted to the tax authority. Declaration under the simplified tax system. Declaration of tax paid in connection with the application of the simplified taxation system... 04/03/2017 we inform you that the declaration of tax paid in connection with the application of the simplified taxation system does not contain errors. Excess income...

• Practice of the Supreme Court of the Russian Federation on tax disputes for October 2018

  According to form 2-NDFL, it is not a declaration or calculation for the purposes of tax... control. In addition, information reflected in... from sales is taken into account when determining the tax base for the tax paid in connection with the application of the simplified taxation system. Determination dated October 16 ... .2018 No. 308-KG18-17356 (s. Zavyalova T.V...

• “Simplified” tax return for 2016: selected issues

  A “simplified” tax declaration is a power of attorney if the declaration is submitted by a representative of the taxpayer. Features of filling out a tax return under the simplified tax system. Declaration of tax paid in connection with the application... the amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation...

• VAT in 2018: clarifications from the Russian Ministry of Finance

  During the export procedure on the basis of temporary declarations, the tax authorities must submit a complete customs... completed before the end of the tax period for which the value added tax declaration is submitted... used in business activities, as part of expenses when determining the object of taxation for tax paid in connection with the application of the simplified taxation system, in the manner prescribed...

• The procedure for drawing up, composition and deadlines for submitting annual reports according to the simplified tax system for 2015. Form and procedure for filling out the declaration. Example

  She must submit tax reports: - tax return for a single tax; - tax returns for transport and land taxes, if recognized... must submit tax reporting: - tax return for a single tax; - tax returns for transport and land taxes, if recognized... .1 declarations. Section 1.1 "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - ...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  In the generally established order. Payment of property tax of organizations and submission of a tax return (calculation) are carried out at... the place of accounting on the balance sheet of capital investments in... balance sheet, payment of property tax of organizations and submission of a tax return (calculation) depend... can be taken into account when calculating tax base for taxes paid in connection with the application of the simplified taxation system. Letter dated December 4...

• Review of letters from the Ministry of Finance of the Russian Federation for August 2018

  The nominal owner is indicated in a special declaration submitted in accordance with Federal Law. The specified... export procedure on the basis of temporary declarations must be submitted to the tax authorities in full... completed before the end of the tax period for which the value added tax declaration is submitted... must be taken into account as part of its income when determining the tax base for the tax paid in connection with the application of the simplified taxation system. Letter from...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2017
• Review of letters from the Ministry of Finance of the Russian Federation for February 2018

  For the other party to the transaction to apply a symmetrical adjustment, the taxpayer must submit a tax return that... reflects the corresponding adjustment. Value added tax... used in business activities, as part of expenses when determining the object of taxation for the tax paid in connection with the application of the simplified taxation system, in the manner ...

• Important legal positions of the Constitutional Court and the Supreme Court on taxation issues for the 4th quarter of 2017

  Legislation on taxes and fees. Based on the results of a desk tax audit of the tax return submitted by the company for the tax on... the supporting tax authority indicated that for the purposes of calculating the single tax paid in connection with the application of the simplified taxation system, not... an entrepreneur applying the general taxation system submitted to inspection of the tax return for personal income tax...

• Practice of the Supreme Court of the Russian Federation on tax disputes October 2017

  13609 (village Tyutin D.V., UAZ Distribution Center) – The mere submission of a tax return, ... which was not the subject of an audit by the tax authority, is not enough ... reconstruction of tax obligations, increasing the tax base for value added tax and for tax on... is subject to accounting when calculating the single tax paid in connection with the application of the simplified taxation system. Integrity Issues Definition of 25...

• What happens if the “simplified” person issues an invoice?

  The composition of income taken into account when calculating the tax paid in connection with the application of the simplified taxation system, the amount of value added tax paid... which did not pay tax to the budget. All VAT returns are submitted electronically, the book... tax reporting is collected in data processing centers. VAT returns undergo an automated desk tax audit,...

When starting to engage in entrepreneurial activity, you register as an individual entrepreneur or LLC and involuntarily think about the fact that you will not only have to pay tax, but also fill out all sorts of papers, and most importantly, a declaration! How can you do this if you have no idea what the form looks like? In fact, there are no particular difficulties here.

Let's figure it out in order: what kind of form is needed, how to fill it out and what numbers to write in it when using the simplified tax system-Income. First, let's look at the income option, and at the end there are explanations for those who submit a zero declaration. So, how to fill out a simplified declaration (income): step-by-step instructions.

Step 1: check the form for relevance

This should always be done. Some changes appear in legislation all the time, you could simply miss the information that the declaration form has changed, forget about it, and the like. We always check that the form is up to date!

The current declaration form was approved by Order of the Federal Tax Service No. ММВ-7-3/99@ dated 02.26.16.

You can download the form itself in any information and legal system, for example “Consultant-Plus” or on our website at the link: . Each declaration is accompanied by a detailed procedure for filling it out; you must read it! Finding it in the legal framework is also not difficult.

Step 2: dealing with the sheets

You can download a version of the completed declaration at THIS link. Everything there is filled with abstract numbers for example!

Now you have received a declaration form under the simplified tax system, what should you do with it next? In theory, you have eight sheets in front of you: the title page, sections – 1.1, 1.2, 2.1.1, 2.1.2, plus section 3. You don’t need to fill out everything. When simplifying an object, income must be submitted to the tax office on the title page, sections 1.1, 2.1.1 and 2.1.2. Section 3 is completed as necessary only if you received targeted funding (property, work or services).

As a result, we put all unnecessary sheets aside and don’t think about them anymore. In the most general case, you will have six sheets left, so we will fill them out (title page and three sections).

Step 3: What to Write on the Cover Page

Let's look at each field in order.

In the article I will say that you need to put dashes in empty cells (in theory this is so), BUT this is not required everywhere. For some reason, each tax office says differently, some ask, and some say that you just need to leave the fields empty.

First, we enter information about the TIN and checkpoint (at the very top of the page). You can take them from the certificate of registration with the tax authorities. Place dashes in the remaining empty cells. The TIN and KPP are present on all sheets of the form, so we immediately fill them out in the corresponding fields on the other pages. The page number is written in the format “001”, “002”, “003”.

“0 — -” when the declaration is primary;

The field with the tax period code is filled in according to the provisions specified in the Filling Procedure. In the declaration for the year we put “34”. Next, we indicate the reporting year (for which we draw up the declaration). In the following cells we put the code of your inspection, for example “5126”. For the field “at location (accounting)” you need to look at the Procedure for filling out the declaration, and specifically at the third appendix to it. When submitting a declaration, we put “210” at the location of the LLC, and “120” at the place of residence of the individual entrepreneur.

Next, in the large “Taxpayer” field, for an organization we write its name as in the constituent documents (usually it looks like “Limited Liability Company “Solnyshko”), for an individual entrepreneur we write the full name as in the passport.

Attention! Words are separated by spaces (empty cells), the remaining cells on an incompletely used line and the empty lines below are filled with dashes. Do not forget that in general, dashes must be placed in all remaining empty cells.

Indicate your activity code according to OKVED.

We fill out information about the reorganization form and INN/KPP if necessary, otherwise we simply add dashes.

Then we write down the contact phone number, the number of pages on which the declaration is filled out, and the number of sheets in the application (if there are none, dashes).

Now let's move on to the part about confirming information. Should I write “1” or “2” here? And how to fill out the following fields? It all depends on the situation.

When the information is confirmed by the taxpayer himself, “1” is entered. If you are an LLC, then the name of the manager is indicated line by line, then his signature must be placed, and the date must be entered. If you are an individual entrepreneur, then you no longer need to write your full name (all this is above, so there will be dashes here), we only put a signature and date.

When you do not confirm the information yourself, but submit the declaration through a representative, then “2” is entered. If your representative is an individual, then his full name is written down, his signature and date are put. If the representative is a legal entity, then the full name of the individual authorized by the power of attorney is written down. This person puts his signature (don’t forget about the date). Then the name of the legal entity must be written down, and the signature must be certified by the seal of this organization.

The next field must indicate a document that serves as confirmation of the representative’s authority (this can be a regular power of attorney, order, etc.). These documents will form an annex to the declaration.

We do not touch the section intended for the tax employee; all the cells there remain empty.

Here is an example of a completed title page, but it is better to download the full form from the link above:

Step 4: fill out sections 2.1.1 and 2.1.2

Why are we skipping section 1.1? You need to enter the values ​​of the tax payable in it, and to do this, you first need to fill out the information in sections 2.1.1 and 2.1.2.

In the previous declaration form for the simplified tax system-Income there was one section 2.1, now it is divided into two parts. What are the reasons for these changes? The fact is that a trade tax was introduced in 2015 - some are already paying it, others are not yet. Naturally, it was introduced not for all types of activities, but only for those related to trade. According to the law, amounts of paid trade tax can be deducted from tax. It is logical that all these calculations must now be shown in the declaration. How to do it? Let's start in order.

First, we fill out section 2.1.1 - all USN-Revenue payers fill it out. Whether you pay a trading fee or not is irrelevant. In principle, the procedure for filling it out corresponds to how section 2.1 was filled out in the old form.

So, let's go line by line:

102 – put “1” if there are employees, “2” - if you are an individual entrepreneur and work alone;

110-113 – set the amount of income received. Please note: they are indicated in rubles and on a cumulative basis!

120-123 – set the tax rate to be used. According to the latest changes, regions can reduce the rate for simplified taxation system-Income, and individual taxpayers can generally use a zero rate. In this regard, instead of one field with a 6% rate in the old form, 4 fields appeared where you yourself need to enter the tax rate.

130-133 – set the tax amounts (also on an accrual basis!). We simply multiply the income from the previous lines 110-113 by the rates from lines 120-123;

140-143 – we set the amount of contributions for the periods for which we reduce the tax (also on an accrual basis).

Important! For all the listed lines there is a hint formula for calculation nearby.

Example: you are an individual entrepreneur - there are no employees, quarterly income turned out to be 150, 170, 170, 150 thousand rubles.

Moreover, the income was received (in equal proportions) from two types of activities,one of which was subject to a trade tax.You paid contributions “for yourself” in2018 year quarterly - 3 quarters in equal shares8 096 rubles and in the 4th quarter –8 097 rubles (total32 385 rubles).We will completely deduct them from the accrued tax, distributing them in equal parts between two types of activities (clause 3.1 of Article 346.21 of the Tax Code). If the individual entrepreneur is an employer, then the accrued tax can be reduced by no more than 50%.The additional contribution from the excess over 300 thousand rubles was already transferred to2019 year.

In case in2018 yearthe trade tax has been paid in full, the accrued tax will also be reduced by its amount. The main thing is to meet the following conditions:

• The sum of lines 140 and 160 is less than or equal to line 130;
• The sum of lines 141 and 161 is less than or equal to line 131;
• The sum of lines 142 and 162 is less than or equal to line 132;
• The sum of lines 143 and 163 is less than or equal to line 133.

Thus, if it is not possible to fully offset the paid trading fee, then we set only part of it for reduction.

Lines 140-143 cannot exceed their corresponding lines 130-133. If the amount of contributions to be deducted is greater than the tax, then we indicate an amount equal to the tax.

Filling example:

This completes section 2.1.1. What to do next? If you are not a trade tax payer, then you do not need to fill out section 2.1.2, you can safely go to section 1.1. If you are a trade tax payer, you will also have to fill out section 2.1.2.

Step 5: fill out section 2.1.2

As I already said, only those who are recognized as payers of the trade tax need to fill out this section. What needs to be reflected here? As always, we go line by line:

110-113 – we set the cumulative total of the amount of income related to the activity in respect of which the trade fee is paid;

130-133 – we calculate the tax amounts based on lines 110-113 filled in above and the tax rate specified in section 2.1.1.;

140-143 – set the amount of contributions accepted for deduction. Do not forget that they are also shown only in the amount that relates to the activity for which the trading fee is paid.

Very important! When completing section 2.1.2, it is very important to understand that the indicators of lines 110-143 are included in lines 110-143 of section 2.1.1. It means that:

• If you are only engaged in trading, and pay a trading fee on all your activities, then your lines 110-143 of section 2.1.2 will be equal to lines 110-143 of section 2.1.2.
• If trading is only part of your activity, you also receive income from other activities that are not subject to trade tax, then lines 110-143 of section 2.1.2 will always be less than lines 110-143 of section 2.1.1 (since section 2.1.1 will include the indicators of section 2.1.2).

150-153 – set the amount of actually paid trade tax;

160-163 – we calculate the amount of trade fee that we can deduct from tax.

So, in our example, trading brings you exactly half of your income. We distribute the paid insurance premiums between two types of activities.

The quarterly amount of paid trading fee is 1,500 rubles. How to fill out section 2.1.2?

Contributions accepted for deduction are considered similarly to section 2.1.1.

Now we count lines 160-163. The declaration contains a hint on how to calculate them.

This completes section 2.1.2 and we can return to section 1.1.

Step 6: Return to Section 1.1

How to fill here line by line:

010 – set the OKTMO code;

030, 060, 090 - fill in if the location has changed during the year (for individual entrepreneurs - residence), if such events have not occurred - there will be dashes here;

Now we calculate the tax amounts (according to our example):

020 = 130 – 140 - 160 = 9 000 – 8 096 – 452 = 452

040 = 131 – 141 – 161 - 020 = 19 200 – 16 192 – 1 504 – 452 = 1 052

If the result is negative, then we put it in 050, and for 040 - dashes (there was an overpayment of tax).

070 = 132 – 142 – 162 – (020 + 040) = 29 400 – 24 288 – 2 556 – (452 + 1052) = 1 052

100 = 133 – 143 – 163 – (020 + 040 + 070) = 38 400 – 32 385 – 3 007 – (452 + 1 052 + 1 052) = 452

I remind you! We enter only numbers in the cells, cross out the remaining cells and completely empty fields.

Filling example:

Step 7: What to do with Section 3

If you have not received any funds in the form of targeted funding, you do not need this sheet. If you received it, enter the receipt code (available in the appendices to the Filling Out Procedure), the date of receipt and the period within which you needed to use the funds, as well as their cost (total that has not expired, used/unused amount).

We fill out information for each receipt. All other cells must have a dash. Don't forget to put the total at the bottom.

Filling example:

Step 8: submit the declaration

We put signatures and dates on the completed pages where necessary, check everything, and now the document can be submitted. Deadlines: March 31 – for legal entities, April 30 – for individual entrepreneurs. You can submit the declaration yourself in person (or through a representative), or by mail or electronically.

What to do when the declaration should be zero

It will be zero if you did not conduct any activity. This means that you enter all the information on the title page (as described above), and on the remaining sheets - INN/KPP, taxpayer characteristics, OKTMO code. You don't have any more information. Accordingly, all other cells (where the amounts of income, taxes, contributions should be) are filled in with dashes.

Conclusion

In principle, everything is described in detail in the article, but if you still have questions, ask them in the comments, I will be happy to answer. I wish you always timely submission of reports and success in business. I would also like to say that if you don’t want to fill out everything by hand, then there are specialized services that do most of the work for you. We wrote about one such service.