Deadlines for the payment of advance payments and taxes under the simplified tax system for individual entrepreneurs
It is not for nothing that the simplified tax system is called “simplified”, because thanks to it, individual entrepreneurs do not need to bother with reporting every quarter. It is handed over simultaneously with the payment of tax - once a year. All the rest of the time is enough make advance contributions. Let us consider in more detail such an issue as the timing of the payment of advance payments under the simplified tax system in 2019 for individual entrepreneurs.
USN tax - how to pay
Under article 346.19 of the NKRF, the simplified tax system distinguishes between a tax period and a reporting period.
The tax year is the calendar year. Upon its completion, all taxpayers must pay the final amount of tax and submit a declaration of income and expenses of the enterprise to the tax inspectorate.
There are three reporting periods - these are the first 3 quarters:
- 3 months;
- 6 months;
- 9 months.
For each quarter, a taxpayer who has switched to a simplified system must pay advance payments. The amounts of these contributions are calculated by the individual entrepreneur, based on the book of income / expenses. You don't need to validate them.
Reporting is provided once at the end of the tax period, then the controllers of the tax inspectorate will check for compliance the amounts actually paid by the taxpayer and those already calculated in the tax.
If there is no difference between them, the IP can be considered fully settled before the Federal Tax Service. If the amounts do not match, you will have to pay the identified debt.
Deadline for payment of the simplified tax system for individual entrepreneurs in 2019
The deadlines for paying advance payments under the simplified tax system in 2019 for individual entrepreneurs, as well as for legal entities. persons oriented towards 25th of the month following each quarter. The final payment is not subject to advance payment.
According to the tax code, it is necessary to make advance payments under the "simplification" before the following dates:
- 25th of April;
- July 25;
- the 25th of October.
But not everything is always so simple, because the 25th can coincide with a day off. In this case, the deadline for paying the advance payment is shifted to the next business day.
For example, if July 25 coincides with Sunday, then it will be possible to transfer the contribution for the second quarter until July 26 inclusive.
Individual entrepreneurs pay the final tax before April 30 of the year following the one taxed under the simplified tax system. And legal entities a little earlier - until March 31. Dates that coincide with holidays are carried over in the same way as advance payments.
In 2019, for taxpayers engaged in individual entrepreneurship, the following deadlines for paying taxes and advance payments under the simplified tax system are established:
The final calculation for 2019 must be made before April 30, 2020. Annual reports must be submitted before the same day.
Requisites for paying tax on the simplified tax system
All advance payments and the final settlement must be transferred to the details of the tax authority that issued the ORGIP certificate to the businessman. That is, where the IP is registered. The location of the facility in which the activity is planned or carried out does not matter.
Individual entrepreneurs must pay the tax authorities at the place of registration. Not like legal entities that make an advance through institutions located where the organization is located.
BCC for transferring payments under the simplified tax system
When switching to a “simplified” IP, it is proposed to choose one of two objects for which the tax will be calculated and paid, ꟷ “income” or “income minus expenses”. For each, a different fixed rate is set - 6% and 15%, respectively.
The deadlines for paying tax under the simplified tax system for 2019 for individual entrepreneurs, as well as for legal entities. persons do not depend on the type of the selected object. But the BCC when depositing funds should indicate different things.
Deadline for applying for USN
The deadlines for paying the simplified tax system in 2019 for individual entrepreneurs are not the only ones that should be followed. The transition to "simplification" can be carried out only with the onset of a new reporting year. At the same time, you need to plan the transition from one object to another.
Therefore, it is necessary to submit an application to the inspection before December 31, and already in the new year it will be possible to pay tax under the “simplification”. You can't switch to it in the middle of the year.
If December 31 is a day off, the deadline for filing an application is postponed according to the general rules. For example, in 2018, New Year's Day coincided with Saturday, after which there were also holidays, so you could apply until January 9, 2019.
In 2020, the deadline will also move, as December 31 coincided with Sunday. You can also apply for approval of the application until January 9th. Although it is better not to delay and submit it before the New Year holidays.
Advance payments are overdue: consequences and what to do
An important point that all individual entrepreneurs should be familiar with is the sanctions applied to debtors under the simplified tax system. If you delay the payment of the advance, you will have to pay a penalty.
It is accrued after the controllers of the tax inspectorate get acquainted with the reports provided to them for the past year, recheck and compare the calculated amounts with those actually paid. If they do not overlap each other, a penalty will be charged in full, depending on the number of days overdue.
The businessman will be informed about the amount that must be paid to pay off the delay only after submitting the annual declaration and recalculating all amounts of money. The penalty is one three hundredth of the refinancing rate of the Bank of Moscow.
If the fact of non-payment or underpayment is revealed by the individual entrepreneur on his own, it is better to hurry up with the repayment of the resulting debt, since the fewer days elapse after the deadline date by which the advance payment should have been paid, the less you will have to pay.
But the final annual payment is better to pay on time. For more significant violations, more serious fines are provided. This rule applies not only to the "simplification", but also to any other system of taxation.
The simplified taxation system simplified the activities of individual entrepreneurs to the maximum. However, in order not to overpay, you should make all payments on time, or pay off debts immediately after discovery.
