Do I need to report to the tax office? Is it necessary to report to the tax authorities when agreeing to donate funds? A single tax on imputed income

When receiving a gift of real estate (vehicles, shares, shares) from a relative or family member not included in the above list, you will have to declare income and pay income tax. Example: Berestov G.P. I received an apartment as a gift from my aunt. Since aunt, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation does not apply to close relatives, then Berestov G.P. must submit a 3-NDFL declaration to the tax office and pay a tax of 13% of the cost of the apartment. Tax on the gift of real estate to relatives and non-relatives in 2017-2018 This value is determined according to the market or cadastral price of the donated property. For this reason, the law does not precisely determine who must file the declaration - the donor or the donee. But in practice, the tax is paid by the donee.

It will occur at any time when the tax authority becomes aware of the donation of the apartment. The owner may be held liable for concealing income. Moscow, indicating the cost of the apartment in the donation agreement is 100 thousand.
rub.

If Kislov S.M. submits a declaration indicating an income of 100 thousand rubles, then the tax office is likely to challenge the amount of income and ask to pay a tax of 13% of the market value of the apartment. If the gift agreement does not indicate the value of the gift, then the amount of income should be determined by the market value of the gift received.

Important Next year you will have to pay a tax to the state treasury in the amount of 13% of the market value of the gift. If the gift is made between close relatives, the deed of gift will not be taxed.

Does the donor need to report to the tax authorities?

Home / Donation / Expenses when donating / Taxes / Tax return According to Art. 80 of the Tax Code (TC) of the Russian Federation, a tax return is a document - a statement drawn up by the taxpayer in written or electronic form, recording the volumes and objects of taxation, income received and sources of their receipt, expenses, tax benefits, etc. This article states, that the declaration is drawn up by each taxpayer for each tax separately, after which it is subject to submission to the tax authorities at the place of residence (clause
2 tbsp. 229 NK). Additionally, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, some of the objects of taxation are vehicles received as a gift, shares, shares, interests and real estate.

After listening to the arguments of the representative of the tax authority, the court satisfied his demands and ordered the donee Lopukhov to pay additional amounts of personal income tax that were not withheld, and also ordered him to pay a penalty and a fine. Declaration 3 personal income tax: donation of an apartment to a relative Example: For his birthday, guests gave Semenov I.P.

60 thousand rubles. Since a gift in the form Money from other persons is not subject to tax, then Semenov I.P. you do not need to declare this income or pay tax on it. 2) If you received property as a gift from a family member or close relative (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613). In accordance with tax legislation (paragraph 2, clause 18.1, art.

When do you not need to pay tax on a gift? According to tax legislation, tax when receiving a gift is NOT paid in the following cases: 1) If you received money or property from another person as a gift that is not related to real estate, transport, shares/shares/shares (paragraph 1, clause 18.1, article 217 of the Tax Code of the Russian Federation ). Tax on the gift of real estate to relatives and non-relatives in 2017-2018 Home / Gift / Expenses for donation / Taxes / Tax return According to Art.
80 of the Tax Code (TC) of the Russian Federation, a tax return is a document - a statement drawn up by the taxpayer in written or electronic form, recording the volumes and objects of taxation, income received and sources of their receipt, expenses, tax benefits, etc.

Is it necessary to report to the tax authorities when making a donation agreement?

Attention

Example: For his birthday, guests gave Semenov I.P. 60 thousand rubles. Since a gift in the form of money from other persons is not taxable, Semenov I.P.

you do not need to declare this income or pay tax on it. 2) If you received property as a gift from a family member or close relative (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613). In accordance with tax legislation (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation), such relatives are recognized as: spouses, parents and children (including adoptive parents and adopted children), grandparents and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters. Any property (including real estate) received as a gift from these persons is not subject to tax.

Example: Osina M.Z. received as a gift from grandfather Osin P.L. automobile. Since, according to clause 18.1 of Art.
Tax Code of the Russian Federation) such relatives are recognized as: spouses, parents and children (including adoptive parents and adopted children), grandfathers, grandmothers and grandchildren, full and half (having a common father or mother) brothers and sisters. Any property (including real estate) received as a gift from these persons is not subject to tax.
Example: Osina M.Z. received a car as a gift from grandfather Osin P.L. Since, according to clause 18.1 of Art. Is it necessary to file a tax return in case of a gift agreement under the Tax Code of the Russian Federation, the grandfather and granddaughter are close relatives, then Osina M.Z. you do not need to declare the receipt of a car as a gift and pay income tax.

Info

Example: Stolbova I.B. received under a gift agreement from her mother Terekhina M.S. apartment. Since parents and children are close relatives, Stolbova I.B.

no need to file a tax return 3- Attention personal income tax and pay tax on income from the gift.

Tax Code of the Russian Federation, filing a tax return after a transaction for donating property subject to taxation (clause 18.1 of Article 217 of the Tax Code) is carried out before April 30 of the current or next year occurring after the transaction. Let us note that if the donee misses the specified deadline, the legislator regards it as a tax offense for which liability is provided.

Attention According to Art. 119 of the Tax Code of the Russian Federation, a recipient who has missed the deadline for filing a tax return will be subject to penalties, the amount of which is tied to the amount of tax payable and the period of delay. If the deadline is missed for less than six months, the fine will be 5% of the tax amount for each month of delay.

If the filing deadline is missed by more than six months, the tax authority has the right to apply penalties in the amount of 30% of the tax amount.
Content:

• Tax return for a gift transaction
• Declaration 3 personal income tax when donating an apartment to a relative
• Taxation on donation of land
• Declaration 3 personal income tax: donation of an apartment to a relative
• Do I need to file a tax return for a gift agreement?
• Tax on gift of real estate to relatives and non-relatives in 2017-2018
• Do I need to pay tax on a car donation agreement?

Tax return for a gift transaction To register, in addition to the application, you must submit the following documents:

• passport;
• deed of gift;
• apartment acceptance certificate.

Rosreestr usually carries out registration within 10 days. But if the application was submitted through the MFC, then the period may be two weeks.

At the court hearing, a representative of the tax authority argued that, according to Art. 41 of the Tax Code, the specified property received by Lopukhov as a gift is his income in kind, which is an economic benefit. Such economic benefit is subject to taxation based on its market value, not its cadastral value.

Such conclusions are based on the fact that the cadastral value does not indicate a real assessment of the value of the property based on the fact that it does not take into account all the characteristics required to determine it: the cost of other real estate, the demand for such objects in a particular region and other significant circumstances that determine real economic benefit received by Lopukhov at the time of donation.
Conclusion When the recipient receives shares, shares, shares, vehicles and real estate as a gift from persons who are not close relatives, he will be required to pay income tax on them. The tax payment procedure involves the recipient submitting a tax return to the tax authorities at his place of residence. The tax payable on the completed declaration is calculated based on the market value of the property donated. Market value is calculated by appraisers, indicating the final value in the appraisal report. Filling out and submitting the declaration is carried out either by the donee or his representative by proxy.

But it is considered not as an object of property tax, but as an object of personal income tax (income tax individuals). After all, in essence, a person receives income that does not have a monetary value.

Since such taxation is established in tax legislation, then, accordingly, individuals are obligated to pay tax. When does such an obligation arise? As a general rule, such an obligation arises at the time of donation of property. However, it is worth noting that the official moment is not the time of conclusion of the deed of gift, but the time of registration of rights to the apartment, which is transferred under the deed of gift. Registration of property rights is carried out in Rosreestr. However, documents can also be submitted to the MFC (multifunctional center).

The administrative burden on companies is quite high. The LLC reporting that needs to be maintained is divided into several important sectors: declaration of income and assets, financial reports, extra-budgetary funds, statistics, accounting of personnel and their income. The deadlines and forms of papers are different, and it’s not easy to sort through all this “sea.” For information on how and what kind of reporting an LLC is required to submit to regulatory authorities in 2018, see our instructions.

Fees and modes

The main fiscal law of our country says that companies can use both a general system of budget payments and special, simplified tax schemes. Among them:

1. “Simplified” (USN). Popular mode for young companies.
2. “Imputation” (UTII). Suitable if the company already receives a stable income “above average” and has a good clientele and a package of contracts.
3. Agricultural tax (USAKhN). An analogue of the simplified tax system for farmers.

Why is this brief educational program on the tax system needed? The fact is that reporting and requirements for it depend on what special mode the organization uses.

Tax reporting documentation shows the income and assets from which the state receives its rent in the form of fiscal fees. The main document of such reporting is the declaration. This document applies to all schemes with one “but”. On OSNO, reporting papers are filled out and submitted to controllers for each of the three fiscal payments, and on simplified schemes, the LLC submits it in a single copy.

Tax reporting documentation shows the income and assets from which the state receives its rent in the form of fiscal fees. The main document of such reporting is the declaration.

Types of declarations

There are several types of declarations on OSNO:

1. According to VAT. The taxpayer (in our case this is a limited liability company) submits until the next 25th of the past three months. The form and sample document are published on the official tax portal.
2. For income tax. Quarterly reporting is submitted within 28 days after the end of three control months. Annual report – until March 28 of the next year. The form can be downloaded from the tax website.
3. For property tax. The fiscal levy on assets is a local tax, so the administrations of territories, regions and federal cities can independently introduce and cancel payment rules. In general, legal entities submit calculations for this tax by the 30th day of the month following the expired three control months. The final report must be received by the tax office by March 30 of the following year. How to fill out declarations and submit calculations, see.

Declarations for a company in simplified language:

1. Annual report due March 31 of the following year. The preparation of the document and the procedure for submission are described in detail on the Internet portal of the Federal Tax Service.
2. Report on property tax, which is assessed at cadastral value. The procedure is the same as for companies on OSNO.

Companies on the “imputation” submit:

1. Quarterly report by the 20th day of the month following the expired period. The document form can be taken from the tax website.
2. Property tax report assessed at cadastral value (see above).

Companies submit to the Unified Agricultural Tax:

1. Report no later than March 31 of the following year.
2. Property tax report assessed at cadastral value.

We have outlined a list of the main fiscal reporting documents that every legal entity expects to be provided, depending on the chosen tax regime. But, in addition to the above, the company may have additional responsibilities.

The legislation specifies taxes and fees, reports for which will appear as soon as the object of taxation appears. Such fiscal fees include transport, land, subsoil use, etc. Example: as soon as a company buys a car, it will have an obligation to pay transport tax. And we can safely add the preparation and submission of a declaration to the tax. Therefore, the final list can only be generated in each specific case.

Unfortunately, the documents that need to be submitted to the tax office are not limited to declarations. In addition to these, the tax office expects from the company:

1. Information on the average number of employees. Annual reports are due by January 20.
2. Personal income tax reporting. It includes two forms: 2-NDFL and 6-NDFL.

6-NDFL is submitted to the tax office quarterly, by the 30th day of the month following the expired period. The final paper must be on the inspectors’ desk by April 1 of the following year. This declaration reflects the total amount of personal income tax paid for periods from the beginning of the year. 2-NDFL - a declaration that must be sent to the Federal Tax Service once a year:

• Before March 1, information must be submitted about those employees from whom it is impossible to withhold tax. For example, temporary workers who received less than 4 thousand rubles for their work.
• Before April 1 - information about the main personnel of the enterprise from which the tax was withheld.

Important: personal income tax declarations are submitted in paper form if the company’s staff is less than 25 people. Otherwise, the report form is electronic.

Numbers and finance

Financial (accounting) reporting is another huge layer of documents that must be submitted to two supervisory authorities at once. These are the Federal Tax Service and the regional branch of the statistical agency (Rosstat). The obligations of companies are specified in the Law “On Accounting”.

This type of reporting is submitted once a year, and it includes information accumulated in the company from January 1 to December 31. The documents include:

1. Accounting balance. The contents of the document reflect the current financial condition of the company at the time the report was prepared.
2. Report on financial results. Details profits and losses.
3. Statement of changes in capital.
4. Statement of cash flows.
5. Appendixes – a detailed table for each of the documents with explanations and comments.

Companies using simple taxation regimes (STS, UTII and Unified Agricultural Tax) have the right to submit simplified accounting reports. It includes only the first two documents in the list. The deadline for submitting documents to the fiscal authority is March 31 of the following reporting year. If no activity was carried out, reporting is still submitted to the tax office.

Companies using simple taxation regimes (STS, UTII and Unified Agricultural Tax) have the right to submit simplified accounting reports.

Accounting reports are submitted to the statistical authorities no later than 3 months after the end of the year. Also, not only financial statements are submitted there, but also a number of additional departmental forms. Their list and delivery schedule must be clarified on the website of the department in your region.

Insurance and pension

The package of company reporting documents is supplemented by data that needs to be sent to extra-budgetary funds - the Pension Fund (PFR) and the Fund social insurance(FSS). This point is also mandatory; you cannot ignore the array of documents.

Companies donate to extra-budgetary funds:

1. 4-FSS. Due quarterly until the 20th of the month following the period in paper form or until the 25th in electronic form. The document form can be found on the Social Insurance website.
2. RSV-1. The timing and frequency are identical to 4-FSS.

To confirm the main type of activity, the following package of documents is submitted:

• Application for confirmation of the main direction of work (type of economic activity).
• A certificate that confirms the first document.
• A copy of the explanatory note to the balance sheet (this paper is not needed for small and medium-sized businesses).

The package of papers is submitted once a year until April 15. The company's management needs to remember that all sections of the reporting are mandatory, and the absence of even one of them is fraught with troubles in the form of fines, and in some cases even “freezing” and suspension of work. Only monthly systematic preparation of everyone necessary documents guarantees hassle-free reporting. Experts say that “mastering this science” can take a lot of time, so they recommend that companies starting work enter into an agreement with specialized organizations that provide accounting and tax support for business. Or, as an option, hire one qualified employee who will be responsible for this area on staff.

Tax reporting

includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.

TO tax reporting includes the tax return and the tax calculation of the advance payment.

Tax return

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of tax payable and about other data that serves as the basis for calculating tax. (Article 80 of the Tax Code of the Russian Federation).

Tax calculation of advance payment

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of the advance payment payable and about other data that serves as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).

Calculation of personal income tax amounts calculated and withheld by the tax agent (Form 6-NDFL)

This is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of accrued and paid income, tax deductions provided, on calculated and withheld tax amounts, as well as other data , serving as the basis for calculating tax.

Financial statements

This is information about the property and financial position of the organization and the final results of its economic activity in a certain period.

The reporting is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent). The procedure for taxpayers to submit tax reports to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.

Presentation methods

There are two options for presenting tax and accounting reports:

• On paper;
• In electronic form.

Paper presentation

The tax return (calculation) can be submitted in the prescribed form on paper.

You can submit reports to the Federal Tax Service in person or through an authorized representative.
A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).
The date of submission of tax returns and financial statements by a legal or authorized representative of an organization is considered to be the date of their actual submission to the tax authority on paper.

In accordance with the requirements, the maximum waiting time in line should not exceed 15 minutes! If your queue time exceeds 15 minutes, please let us know.

• if the average number of employees for the previous calendar year exceeds 100 people;
• if an organization with more than 100 employees has been created (including reorganized);
• if such an obligation is provided for in relation to a specific tax. From 01/01/2014, this rule will apply to value added tax.

Information on the average number of employees for the previous calendar year is submitted by the organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of the organization - no later than the 20th day of the month following for the month in which the organization was created (reorganized).

We receive an electronic signature

A qualified electronic signature can be obtained from a certification center accredited by the Ministry of Communications and mass communications Russian Federation. The list of certification centers is available on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation in the section “Accreditation of certification centers”. At the same time, for correct authorization in the service, it is recommended to use a qualified certificate of an electronic signature verification key, issued in accordance with the requirements of Order of the Federal Tax Service of Russia dated 04/08/2013 No. ММВ-7-4/142@ “On approval of the Procedure for using qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.

When reporting under the TCS, it must be transmitted using an enhanced qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).

The concept of an enhanced qualified electronic signature was introduced by Federal Law dated April 6, 2011 No. 63-FZ “On Electronic Signatures” (Article 5 of the Law).

Document in in electronic format signed with an electronic signature acquires legal status, i.e. has the same legal force as a paper document with a handwritten signature and seal.

A document signed with an electronic digital signature during the validity period of the verification key certificate issued in accordance with the Federal Law of January 10, 2002 No. 1-FZ “On electronic digital signature”, but no later than December 31, 2013, is equivalent to electronic document, which is signed with an enhanced qualified electronic signature.

We purchase software

compatible with the software installed in your tax office, and install it on a computer with Internet access. The necessary software may be provided by your telecom operator.

When transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its dispatch.

How long will it take to submit tax reports to the Federal Tax Service?

When submitting a tax return (calculation) in person, documents are accepted immediately at the time of its submission. In this case, the maximum time for receiving one tax return at the tax office is ten minutes.

I don’t have time to go to the tax office, can my spouse file a tax return for me?

A tax return can be submitted to the Federal Tax Service either personally or through an authorized representative. A prerequisite for this is that the taxpayer’s representative has a notarized power of attorney. That is, only with a notarized power of attorney can a spouse represent the interests of the spouse in relations with tax authorities and, in particular, submit a tax return for it.

How is the confidentiality of information transmitted via telecommunications channels ensured?

Congratulations, you have become a businessman! Along with the status individual entrepreneur You now have an obligation to pay taxes and submit reports. We'll tell you what's to come.

Individual entrepreneurs pay insurance premiums

After registering an individual entrepreneur, you need to pay contributions to the pension and health insurance to the tax office.

If an individual entrepreneur has not been registered since the beginning of the year, the amount of contributions is reduced in proportion to calendar days.

Taxes and reports in special modes

Other taxes and reports depend on the chosen taxation system. Beginning entrepreneurs most often choose the special modes of the simplified tax system, UTII and patent, so we will talk about reports for these systems.

simplified tax system

If you decide to work under the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for individual entrepreneurs, April 30. A report on the simplified tax system is the main document that will help you check whether you paid taxes correctly, whether you hid part of your income from the state and other important things. Even if you did not earn anything last year, you will still have to send a “zero” declaration.

Despite the fact that the report is submitted once a year, the tax must be paid quarterly:

• for the quarter until April 25;
• half a year before July 25;
• 9 months before October 25th.

UTII

The UTII report contains information about activities and indicators that affect the amount of tax. If you filed, you need to report to the tax office every quarter by the 20th of the next month:

• 1st quarter - until April 20;
• 2nd quarter - until July 20;
• 3rd quarter - until October 20;
• 4th quarter - until January 20.

The tax must also be paid every quarter, but the deadline is set on the 25th.

Patent

The patent is only suitable for individual entrepreneurs who have less than 15 employees and whose income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office regarding activities on the patent. If you filed, then you just need to pay the patent amount on time.

A patent for a period of up to 6 months must be paid no later than the expiration of the patent.

A patent for a period of 6 months to a year is paid in two parts:

1. 1/3 of the amount no later than 90 days after the start of the patent.
2. The remaining part, 2/3 of the amount, is not late expiration of the patent.

Reports for employees

For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for an LLC, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered an employer by default.

Every month, employees must make contributions to the tax office and the Social Insurance Fund. The total amount of contributions ranges from 30.2% to 38% of wages, but benefits are provided for some types of business. We talked about existing benefits in the article “”. All information about insurance premiums is included in reports for the tax and Social Insurance Fund.

Calculation of insurance premiums (DAM)

In this report you show all accrued contributions, except for “injury”. Submit the report once a quarter - by the 30th day of the month following the quarter:

• 1st quarter - until April 30;
• half-year - until July 30;
• 9 months - October 30;
• year - until January 30.

4-FSS

Once a quarter you need to report to the Social Insurance Fund about the contributions for employee injuries that you paid there. Submit the report on Form 4-FSS on paper by the 20th of the month following the quarter, and via the Internet by the 25th.

6-NDFL and 2-NDFL

As an employer, you are required to withhold 13% tax from your employee’s salary. This is personal income tax - personal income tax. It must be transferred to the tax office no later than the next day after salary payment. Then reflect all information about employee income and personal income tax withheld and paid in the reports.

Every quarter the tax office expects the 6-NDFL report. It contains the amount of income that all employees received, tax deductions and the total amount of personal income tax.

Deadlines are set:

• for the 1st quarter - until April 30;
• for half a year - until July 31;
• 9 months before October 31;
• a year - until March 1.

In addition, at the end of the year, before March 1, send 2-NDFL certificates for each employee. They contain the monthly income of each employee, tax deductions and personal income tax amounts.

Information on the average number of employees (ASCH)

This is the smallest report that contains a single indicator - how many people worked for you on average last year. This must be reported to the tax office annually by January 20th.

For an LLC, the first report must be submitted earlier - before the 20th of the next month after registration, and then only at the end of the year until January 20.

SZV-M, SZV-STAZH and SZV-TD

Every month, the SZV-M report is submitted to the Pension Fund of Russia, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.

SZV-STAZH is a more detailed report on the length of service of employees; it is submitted at the end of the year. You must report for 2019 by March 1, 2020. Submit the SZV-Stazh in advance if an employee retires or you liquidate the business.

SZV-TD is a report on the work activity of employees, on the basis of which their electronic work books will be filled out. They rent only to those employees for whom there have been personnel changes: hiring, transfers, dismissals, etc. Deadline: until the 15th of the next month. If there have been no personnel changes, you do not need to submit a report. The zero form is not provided.

Reports to Rosstat - if included in the sample

Sometimes Rosstat conducts studies of individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, an official letter will be sent to your address with a form attached and instructions for filling it out. The letter may get lost, so it’s better to play it safe and check your TIN on the Rosstat website.

Don’t be alarmed, you don’t have to remember all these taxes, reports and deadlines. Elba will create your personal tax calendar and remind you of all important deadlines in advance - sign up and try it yourself.

Entrepreneurship is an interesting and exciting job, where almost every day you have to use non-standard moves, work on yourself and learn new things. However, there is also a certain amount of routine in this matter, which consists of keeping records, calculating and paying taxes, as well as filing the appropriate reports. There is no place for creativity or an original approach in this work; it is necessary to strictly comply with only what the law prescribes. At the same time, taking into account the peculiarities of the work of an individual entrepreneur, legislators have provided for him the opportunity to keep simplified records and submit a minimum of reports.

Important! The degree of workload of an individual entrepreneur in this direction will depend on which taxation system (TS) he chooses. So, how to pay taxes as an individual entrepreneur and submit reports on different BUT schemes?

Payment of taxes and reporting of individual entrepreneurs on OSNO

Businessman working on common system BUT you have to work harder than all your colleagues who have chosen a friend’s scheme. If the activity involves a fairly large turnover, then such an individual entrepreneur should use the services of an accountant, since he himself may simply not physically have time to do this work correctly. The main taxes for him will be personal income tax (13% of profits) and VAT (18%). The difficulty of working with these taxes is that they are quite extensive in accounting and require the preparation and preservation of a large number of documents (i.e., in fact, maintaining full-fledged accounting). How to pay taxes for individual entrepreneurs on OSNO:

1. Personal income tax is paid from the amount of income from which the amount of expenses is subtracted, however, during the reporting year it is necessary to make quarterly advance payments, the amount of which either corresponds to the tax for the previous year or is indicated in the preliminary declaration for the reporting year; Contributions are paid by the fifteenth day of the month following the end of the reporting quarter.
2. VAT is paid on the amount of tax liabilities, reduced by the amount of input VAT, which are indicated in the corresponding declaration; the tax amount itself must be divided into three parts and transferred to the budget in equal shares by the 25th day of each month of the quarter following the reporting one.

Important! An entrepreneur may be exempt from working with VAT if he meets the criteria specified in the Tax Code of Russia and submits a certain package of documents to the Federal Tax Service before the twentieth day of the month in which he intends to no longer pay tax.

For the purposes of filing reports in personal income tax accounting, the reporting period is considered to be a year, for VAT it is a quarter. The personal income tax return is submitted by April thirtieth of the year following the reporting year. For VAT, the report must be submitted by the twenty-fifth day of the month that occurs after the end of the reporting quarter. You can submit reports in paper form, personally handing them over to the Federal Tax Service office or sending them by registered mail, as well as using electronic means of reporting.

Payment of taxes and reporting of individual entrepreneurs on the simplified tax system and UTII

Answer to the question “What taxes should an individual entrepreneur pay on the simplified tax system and UTII? » the following: if the activities of a businessman fall under the scope of UTII, then he transfers the amount of tax calculated individually for him before the twenty-fifth day of the month that occurred after the end of the reporting quarter. Otherwise he can choose:

• single tax 6% of the amount of income received;
• single tax 15% of the amount of income from which the amount of expenses has been deducted.

In the simplified tax return system, as in personal income tax, there is a system of advance tax payments. How to pay taxes as an individual entrepreneur? They must be transferred to the budget before the twenty-fifth day of the month of the next reporting quarter. The individual entrepreneur determines the amount of tax independently based on the results of work for a specific period. An entrepreneur must submit a reporting declaration for UTII by the twentieth day of the first month of the next quarter, and for the simplified tax system - before April thirtieth of the subsequent tax year.

Reporting on employee salaries and insurance premiums

In addition to worries about how to pay taxes, an individual entrepreneur must regularly submit reports on the salaries of employees, as well as pay insurance premiums for myself. If a businessman has people working for him, then he submits:

• quarterly report to the Pension Fund of the Russian Federation in form RSV-1 by the fifteenth day of the second month of the subsequent reporting quarter for paper reports and by the twentieth day for electronic filing of reports;
• individual information for each employee in the Pension Fund for the half-year and year until August 1 and February 1, respectively;
• quarterly report in Form 4-FSS by the twentieth day of the second month of the subsequent reporting quarter for paper reports and by the 25th day for electronic reports;
• annual submission of information to the Federal Tax Service for each employee before April 1 of the next year.

Important! Since 2015, employers with more than 25 employees are required to submit reports to social funds. insurance only in electronic form.

In addition, having figured out what taxes an individual entrepreneur must pay, a businessman should pay attention to contributions to social funds. insurance for yourself. They are paid until December 31 of the reporting year or according to the scheme that the entrepreneur chooses for himself (quarterly, monthly, etc.). The individual entrepreneur does not submit any reporting on these contributions.