For legal entities and individual entrepreneurs, which can be classified as small businesses, the state carefully provides for a special type of taxation - the simplified tax system, (simplified tax system), as it is also called by seasoned accountants - “simplified”. This taxation regime is characterized by reduced tax rates compared to the general taxation system (general taxation system) and the unified tax on imputed income (single tax on imputed income), as well as the simplified accounting procedure at the enterprise or individual entrepreneur.
The simplified taxation system provides for two rates: 6%, where the tax base is exclusively the income of a tax agent and 15%, where the basis for calculating tax deductions is income minus expense. By law, small businesses include companies whose average number of employees does not exceed one hundred people, and annual revenue is at least 45 million rubles.
It should also be noted that the USN is applicable only under certain conditions. For example, for specialized activities that require a license, only OSNO and UTII are suitable . The term for the payment of tax under the simplified tax system involves a certain time frame, which is regulated by the Tax Code of the Russian Federation, article 346.21. After the expiration of the tax period, payments are deducted, as well as a declaration of income. Taxes must be paid no later than March 31, for the previous tax period (according to the Tax Code of the Russian Federation - one year). If the deadline for paying simplified tax is not respected, then administrative penalties in the form of fines and penalties may follow.
If we talk about the timing of filing a declaration of income, then companies of all forms of ownership are required to submit a declaration of income no later than March 31 for the previous year, as already indicated. Legislatively this norm is fixed in the Tax Code of the Russian Federation 346.23, paragraph 1.
But for tax agents of the Russian Federation - individual entrepreneurs, which, as you know, are not formally related to legal entities, this norm is slightly different from the generally accepted one, including a different deadline for paying tax on the simplified tax system.
For individual entrepreneurs, the due date for the simplified tax system is slightly different from legal entities. Individual entrepreneurs pay tax deductions, as well as submit a declaration of income to the inspectorate at their place of residence no later than April 30, and not March 31, as is established for LLCs serviced by the USN. The legal basis is paragraph 2 of article 346.23 of the Tax Code.
Difficulties may arise in determining the schedule of tax payments, therefore, we will analyze, using a specific example, situations that can be interpreted in two ways, when the tax payment term for the simplified tax system is determined.
Suppose company N is registered and registered with the tax authorities in December. Then the first tax period for this company will be the first day from the date of registration and until the same end date of the next calendar year.
In case of liquidation of the company, the tax period is defined as follows ... Suppose that the company Vector LLC was liquidated on May 17 (all procedures were completed on this date). Then formally the due date for the payment of STS for the year of LLC Vector will be considered as the interval from January 1 to May 13 of the same year.
Also with a tax period for, for example, LLC Romashka, registered in December of the previous year, and liquidated in June of the current. The due date for tax on the simplified tax system is considered precisely on the date of liquidation.
An exception to these rules is if organizations go through a spin-off or merger period. These cases do not fall under these principles for determining the tax period. The tax period defined for the single tax on the simplified tax system is considered the first quarter, nine months, six months.