Fixed assets under the simplified tax system are accounted for somewhat differently than under the general taxation system. Let’s look at all the nuances and analyze whether anything has changed in 2019.

Accounting for fixed assets under the simplified tax system: main points

Let us turn to PBU 6/01 (order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n). It applies to any organizations and individual entrepreneurs, because companies on the simplified tax system that have chosen the object “income minus expenses” have the right to take into account expenses for the purchase, construction and production of OS (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation). Let's note the most important points:

• If an asset that falls under the characteristics of fixed assets was purchased during the period of application of the simplified taxation system, it is taken into account at its original cost (paragraph 9, paragraph 3, article 346.16 of the Tax Code of the Russian Federation).
• Expenses for the acquisition of fixed assets are accepted in the manner established by clause 3 of Art. 346.16 of the Tax Code of the Russian Federation, depending on when exactly such expenses were incurred - before the transition to the simplified tax system or after.
• Expenses for the acquisition of fixed assets under the simplified tax system are reflected in the book of income and expenses at the end of each tax period (this applies only to paid fixed assets) in the second section. Accounting is maintained separately for each object. The table results in the second section are transferred to the first section, in column 5 (expenses for calculating the tax base).
• It should be taken into account that an organization whose residual value of fixed assets exceeds 150 million rubles does not have the right to apply the simplified tax system.

Firms and entrepreneurs using the simplified tax system are not VAT payers, therefore, when purchasing fixed assets with invoiced VAT, they take it into account in the cost of fixed assets (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

Fixed assets under the simplified tax system “income”

The most important point in tax accounting: organizations that have chosen the option of calculating a single tax only on the amount of income do not have the right to write off expenses for the purchase of operating systems.

Accounting for fixed assets for organizations using the simplified tax system is mandatory (since 2013) and is carried out according to general rules, regardless of the chosen object of taxation.

Fixed assets under the simplified tax system must comply with the conditions listed in clause 4 of PBU 6/01. Assets that are intended for resale, for personal use by an individual entrepreneur (or for the needs of an organization), that do not imply the receipt of benefits and that are not planned to be used for more than 1 year cannot be recognized as fixed assets. If the property meets all the conditions listed in PBU 6/01, but its value is less than the limit established today (for now it is still 40,000 rubles), it is taken into account as an inventory.

A significant issue is VAT on fixed assets. “Simplers” are not payers of this tax, therefore, unlike organizations operating on the general taxation system, they accept fixed assets for accounting at their original cost, including VAT.

The cost of fixed assets in “simplified terms” with the object of taxation “income” is repaid in the standard way - through depreciation charges. The depreciation calculation method is chosen by the organization independently and is fixed in its accounting policies.

Postings:

Dt 08 Kt 60 - property is capitalized excluding VAT.

Dt 19 Kt 60 - VAT is taken into account.

Dt 08 Kt 19 - VAT is included in the price of the equipment.

Dt 01 Kt 08 - property is included in the OS.

Dt 44 Kt 02 - depreciation (posting is done monthly).

In general, accounting for fixed assets under the simplified tax system is carried out in exactly the same way as in previous years.

Write-off of costs for purchasing an OS

Costs for fixed assets cannot be written off as “income” under the simplified tax system. This opportunity is available only to those who have chosen the simplified tax system “income minus expenses”. Moreover, those “simplified” people who purchased property while already on the simplified tax system can pay off the cost of the operating system much faster than those working on the general system.

Expenses for the acquisition of operating systems can be taken into account only if:

• they were fully paid;
• documents confirming ownership were drawn up for them;
• OS is used to carry out business activities (for example, an entrepreneur can accept a personal car as an expense only if his type of activity is related to transportation - in such cases, a personal car is a means of labor and can be included in the OS).

Any major purchase of an individual entrepreneur on the simplified tax system must have a clear justification. Tax authorities pay close attention to this, and cases where the acceptance of fixed assets as expenses that reduce the tax base were found to be unlawful are not uncommon.

Sanctions for any actions that lead to an underestimation of the tax base are punishable by a hefty fine - 20% of the unpaid amount, but not less than 40,000 rubles. (Article 120 of the Tax Code of the Russian Federation).

Write-off of fixed assets under the simplified tax system acquired during the operation of this regime is based on the sum of all costs for their acquisition:

• the cost of the fixed asset under the contract;
• expenses for consulting and other services necessary for the acquisition of OS;
• customs duties and fees associated with the purchase;
• remuneration under an intermediary agreement, if the fixed asset was purchased under a commission agreement, agency agreement, etc.

If the organization acquired a fixed asset after the transition to the simplified tax system

When an asset is purchased during the period of application of the simplified tax system, its cost should be written off from the moment of commissioning (subclause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation) during the calendar year (one tax period) in equal shares, taking them into account on the last day of each quarter ( clause 3 of article 346.16 of the Tax Code of the Russian Federation). However, if the fixed assets are not paid in full, only the amounts actually paid will be accepted as expenses during the reporting (tax) period (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 02/06/2012 No. ED-4-3/1818 ).

For example, an asset worth RUB 400,000. was paid for and put into operation at the beginning of the year, therefore, each quarter, starting from the first, that is, at the end of March, June, September and December, 100,000 rubles should be taken into tax accounting. If the same facility was put into operation and paid for in the 3rd quarter, its cost must be divided by 2 and each part taken into account at the end of the 3rd and 4th quarters.

To establish the moment when the fixed assets were accepted as expenses, it is necessary to determine in which quarter the property was paid for and put into operation. And for OS, the rights to which are subject to state registration, you still need to know in which quarter the ownership rights to it were registered. The quarter in which the last of these dates falls is considered the first for write-off.

Compared to the depreciation method, in which the write-off of an asset is extended over a much longer period, attributing the cost of fixed assets to expenses under the simplified tax system is done over a fairly short period.

For information on the basic rules for attributing the cost of fixed assets acquired during the period of work on the simplified tax system to expenses, read the article “The Ministry of Finance reminded how to take into account fixed assets under the simplified tax system” .

How to write off expenses for an operating system if it was purchased before the transition to the simplified tax system

For example, a company switched from the general taxation system to the simplified taxation system. The cost of the fixed asset (residual value at the time of transfer) in this case can be written off in different ways. The write-off method depends on the useful life of the OS. The cost is also divided equally, but again not always.

If the period of use is less than 3 years, then write-off in equal shares occurs in the first year according to the scheme in force for OS acquired or created during the period of application of the simplified tax system. If the period of use ranges from 3 to 15 years, then during the first year of operation on the simplified tax system you need to write off 50% of its cost, the next year - 30%, and the third year - 20%. If the period of use is more than 15 years, then the asset is written off in equal parts annually over 10 years (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation).

Example

The Gazelle truck was purchased before the transition to the simplified tax system. To assign it to a specific depreciation group, you need to know the technically permissible maximum weight and engine type: gasoline or diesel (indicated in the vehicle passport). The technically permissible maximum weight of this model is 1500 tons, the engine type is gasoline. Consequently, the vehicle belongs to group 3 (Resolution of the Government of the Russian Federation dated January 1, 2002 No. 1, as amended on July 7, 2016).

The accountant decided that the life of this car is 5 years. At the time of transition to the simplified tax system, its residual value (initial - 700,000 rubles) amounted to 525,000 rubles. Therefore, the write-off of its residual value must be carried out as follows: in the first year after the transition to the simplified tax system - 262,500 rubles, in the second - 157,500 rubles, in the third - 105,000 rubles.

When switching from the general regime to the simplified tax system, there is also a need to restore the tax accepted for deduction. VAT is not restored in full, but in proportion to the residual value of fixed assets in the last quarter before the transition and is taken into account as other expenses.

What to do if the fixed asset was purchased before the individual entrepreneur was registered on the simplified tax system

There is no clear prohibition on including the cost of such funds in expenses in the Tax Code of the Russian Federation. However, current practice clearly shows that including it in expenses is dangerous. But its sale is a completely different matter, and it is necessary to pay tax on the income received from the sale of such a fixed asset under the simplified tax system.

How to write off the cost of fixed assets as expenses if the object of taxation has changed

For example, a company switched from the “income” object to “income minus expenses”. Is it possible to write off the cost of an asset as an expense if it was acquired before the transition? This is indeed possible, but only if the OS was accepted for use or was paid for after the transition.

How to sell OS from the point of view of tax accounting benefits

“Simplers” found themselves in an advantageous position when writing off the costs of purchasing an OS. That is, it is profitable for them to make large purchases, which cannot be said about selling OSes.

If you decide to sell a fixed asset (for example, a computer; depreciation group 2 according to Decree of the Government of the Russian Federation dated January 1, 2002 No. 1) earlier than 3 years from the date of accounting for expenses on it, then the single tax on the simplified tax system is subject to revision. Expenses for such a facility, with the exception of depreciation, cannot be taken into account to reduce the tax base.

If it is decided to sell the fixed assets, and 3 years have not yet passed, you should submit adjustment returns to the simplified tax system and transfer the amounts of tax that were previously underpaid.

This applies to all products with a useful life of less than 15 years. If the useful life of the property is more than 15 years, it is not advisable to sell it within 10 years from the date of writing off its value as expenses.

All this applies to cases of not only the sale of property, but also its transfer.

Recalculation of tax when selling fixed assets to the simplified tax system is a rather complicated operation. It is produced for the entire period of use of the OS, starting from the moment it is fully accepted for accounting as expenses. This procedure becomes significantly more complicated when paying for the cost of the OS in parts, because only the paid part of the cost can be written off as expenses.

For example, an organization using the simplified tax system “income minus expenses” purchased a computer. As expected under this regime, in the first year after purchase its cost was completely written off as expenses. The write-off ended on December 31, 2018. From this moment the three-year countdown should begin. Thus, it will be possible to sell this computer without recalculating taxes only after December 31, 2021.

There are no official clarifications from the Russian Ministry of Finance or the Federal Tax Service on the issue from which date 3 years should be counted. Obviously, counting this period from the last day of the reporting period, in which the write-off of the cost of fixed assets as expenses ends, will not cause claims from the tax authorities. So it is safer to start it from this date.

If there is a need to sell the fixed asset earlier, it will be necessary to exclude its cost from expenses, and instead accept the depreciation amount for this fixed asset as expenses.

You can see an example of how tax is recalculated in the event of an early sale of a fixed asset in the article “Sale of a car under the simplified tax system “income minus expenses” (nuances).”

Results

There have not yet been any changes in the accounting of fixed assets in 2019. As before, it is possible to take into account the cost of fixed assets in expenses under the simplified tax system only when applying the taxation object “income minus expenses.” The procedure for recognizing the costs of fixed assets as expenses depends on the period of their acquisition, and for objects acquired before the transition to the simplified tax system - on the useful life. When selling fixed assets included in expenses under the simplified tax system before the established deadline, you need to remember the need to recalculate the tax, submit updated declarations and pay penalties on the resulting arrears.

Material publication date: 07/26/2019

Last update: 07/26/2019

We tell you what taxes a limited liability company must pay under different tax regimes.

Types of LLC taxation in 2018

As you probably know, today there are 3 main tax regimes in Russia:

• BASIC (general taxation system);
• simplified tax system (simplified taxation system);
• UTII (single tax on imputed income).

Which tax system should you choose for your business in 2018? In order not to make a mistake with your choice, you need to take into account many factors, including:

Type of activity of LLC

The general (basic) tax system is universal and suitable for all types of business, which cannot be said about special tax regimes. Thus, the use of the simplified tax system is impossible when carrying out the following types of activities: the activities of banks, pawnshops, notaries and lawyers, insurance, extraction and sale of minerals (the full list can be found in Article 346.12 of the Tax Code of the Russian Federation).

The choice of activities for UTII is even more modest: this tax system is allowed only for retail trade and some services (you can find the full list in Article 346.26 of the Tax Code of the Russian Federation).

Number of LLC employees

When choosing a simplified tax system or UTII, it is worth considering that the average number of employees for a calendar year should not exceed 100 people.

Regularity of LLC activities

Enterprises that have chosen OSNO and STS as their taxation system pay taxes only if they have received real income. As for UTII, the situation is radically different: the taxable income of an LLC is a fixed amount calculated by the state.

Choosing an LLC taxation system in 2018: pros and cons

Especially for this article, we have selected the main pros and cons of tax regimes for LLCs:

General tax system in 2018

Advantages of OSNO:

• Suitable for any type of business;
• No restrictions on profits;
• Possibility of hiring any number of employees;
• Possibility of renting any number of premises;
• Possibility not to pay income tax when conducting unprofitable activities.

Cons of OSNO:

Mandatory maintenance of tax and accounting records;

Strict requirements for document storage and reporting.

Simplified tax system in 2018

Advantages of the simplified tax system:

Simplified accounting and tax accounting;

Minimal reporting.

Disadvantages of the simplified tax system:

• Inability to engage in certain activities;
• Impossibility of opening representative offices and branches;
• Limitation on the amount of income received, the residual value of fixed assets and intangible assets.

Single tax on imputed income in 2018

Pros of UTII:

• Fixed tax payment amount;
• Personal income tax is reduced by the amount of insurance contributions paid to the Pension Fund;
• Simple accounting and tax accounting.

Cons of UTII:

• Restrictions on types of activities;
• The obligation to pay a fixed tax even in the absence of income;
• Linked to the size of the rented area.

Key changes to tax legislation in 2018

The following changes await us in 2018:

• Transactions under leasing agreements with the right to purchase, sales of essential and vital medical products according to the government list and tickets to the aquarium are not subject to VAT (Federal Law “On Amendments to Article 149 of Part Two of the Tax Code of the Russian Federation”);
• The benefits of companies working in the field of information technology will be extended - the rate of contributions to the Pension Fund will be 8%, for social insurance - 2%, for medical insurance - 4% (Federal Law “On Amendments to Article 33 of the Federal Law “On Compulsory Pension Insurance” in the Russian Federation");
• It will be officially prohibited to reduce taxes using schemes and shell companies (Federal Law “On Amendments to Part One of the Tax Code of the Russian Federation”);
• The company will be able to be held criminally liable for evading the payment of insurance premiums (Federal Law “On Amendments to the Criminal Code of the Russian Federation and the Criminal Procedure Code of the Russian Federation in connection with the improvement of the legal regulation of relations related to the payment of insurance premiums to state extra-budgetary funds”) .

General taxation system: taxes in 2018

As mentioned above, when choosing a general taxation system, you must be prepared for the fact that the burden of thorough accounting and taxes will fall on you. So, what taxes does an enterprise operating on OSNO pay in 2018?

• Value added tax (rate – 18%);
• Income tax (20%);
• Property tax (the rate depends on the region, but cannot exceed 2.2%);
• Personal income tax (13%).

Pay attention! If an LLC does not operate under the general taxation system in 2018, then payment of taxes is not required. However, this does not exempt you from filing reports with the tax authorities.

Simplified taxation system: taxes in 2018

In 2018, the simplified tax system remains the most popular tax regime in the Russian Federation.

When choosing the “simplified” structure, the LLC is exempt from paying VAT, as well as taxes on profits and property. Instead, the company pays a single flat tax. In this case, you can independently choose the object of taxation: 6% of revenue or 15% of profit. In addition, if an organization using the simplified tax system has employees, it is also required to pay payroll tax.

Despite the fact that, as a general rule, companies using the simplified tax system are exempt from property tax, in some cases you will still have to pay this tax. For example, if an LLC owns securities that generate income for the organization. A complete list of situations in which an LLC receives an obligation to pay income tax can be found in Article 346.11 of the Tax Code of the Russian Federation.

UTII: taxes in 2018

When choosing a single tax on imputed income, the organization is exempt from paying VAT and taxes on profits and property. Instead, the UTII rate is set. In 2017, it amounted to 15% of imputed income, the amount of which is set individually in each region of the Russian Federation. From 2018, entrepreneurs working under the UTII system will pay more. The rate is expected to increase by 3.9%.

As in the case of the simplified tax system, enterprises on UTII are required to deduct personal income tax and transfer contributions to compulsory insurance.

There are many tax changes in 2018. So let's talk about everything in order.

Changes in income tax - 2018

The main innovation regarding income tax is the introduction (Article 286.1 of the Tax Code of the Russian Federation). It should encourage organizations and individual entrepreneurs to update fixed assets.

Changes in insurance premiums

First, the good news: the rates of insurance premiums have not changed (Article 426 of the Tax Code of the Russian Federation), including “for injuries”. But the maximum payment bases per employee have increased (clauses 4-6 of Article 421 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of November 15, 2017 N 1378):

• for contributions to compulsory pension insurance - 1,021,000 rubles;
• for contributions to VNiM - 815,000 rubles.

The calculation of insurance premiums for 2017 must be submitted using the old form (Appendix No. 1 to the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@). But there is a list of reasons for which the calculation may not be accepted (clause 7 of Article 431 of the Tax Code of the Russian Federation). That is, the risk of failure to complete the calculation the first time has increased.

At the same time, for the first quarter of 2018 and subsequent periods, in all likelihood, policyholders will be required to report using an updated form.

Simplified residents, entitled to reduced tariffs, breathed more freely at the end of 2017, because... Thanks to the amendments, the codes for types of activities in the Tax Code of the Russian Federation have become. This largely resolved the issue of the possibility of using reduced tariffs when conducting such types of activities as simplified ones, such as ship repair and maintenance, travel agency services, etc. (Clause 5, Clause 1, Article 427 of the Tax Code of the Russian Federation).

However, since 2018, the conditions for applying these tariffs have changed somewhat, namely the procedure for calculating the 70% share of income received from a preferential type of activity in the total amount of income (clause 6 of Article 427 of the Tax Code of the Russian Federation). More details about this are written in.

Another important change is that from this year, contributions to compulsory health insurance and compulsory health insurance are subject to All payments accrued under agreements on the alienation of exclusive rights and under licensing agreements, according to which an individual transfers the results of his intellectual activity to the insured (clause 3, clause 1, clause 4, article 420 of the Tax Code of the Russian Federation).

Individual entrepreneur taxes: changes 2018

Specifically for individual entrepreneurs, there are not many changes in terms of taxes and contributions. Since 2018, entrepreneurs’ contributions for themselves no longer depend on the minimum wage, but, as before, are established in (clauses 1.2, clause 1, article 430 of the Tax Code of the Russian Federation). In 2018, individual entrepreneurs will have to pay for themselves:

• contributions to compulsory health insurance - in the amount of 26,545 rubles;
• contributions for compulsory medical insurance - in the amount of 5,840 rubles.

Salaries and taxes: changes in 2018

For a reorganized company that has not fulfilled its obligations regarding the submission of personal income tax reports before the end of the reorganization procedure, its legal successor must report (clause 5 of Article 230 of the Tax Code of the Russian Federation). We are talking primarily about 2-NDFL certificates and 6-NDFL calculations.

Amendments to personal income tax 2018

The rules for taxation of personal income tax on material benefits arising from savings on interest when an individual uses borrowed funds provided at a lower rate have been changed. So, for example, if the borrower and the lending organization are in relation to each other an employee and an employer or interdependent persons, then savings on interest are subject to personal income tax (clause 1, clause 1, article 212 of the Tax Code of the Russian Federation). There are other cases when tax must be calculated on material benefits.

A new procedure has also been established for the taxation of personal income tax on interest on bonds of Russian organizations that are traded on the stock exchange, denominated in rubles and were issued after 01/01/2017. The tax on them is now calculated according to rules similar to the rules for taxation of interest on bank deposits (clause 7, clause 1, article 223, clause 1, article 214.2 of the Tax Code of the Russian Federation). Before the amendments were made, the entire amount of bond income was subject to personal income tax.

Also, winnings from gambling and lotteries are subject to personal income tax in a new way. The order of their taxation depends on the amount of winnings. If the amount:

• does not exceed 4 thousand rubles, then there is no need to pay personal income tax on it (clause 28, article 217 of the Tax Code of the Russian Federation);
• is from 4 to 15 thousand rubles, then the winner must pay personal income tax;
• is 15 thousand rubles. or more, then personal income tax is calculated from it by the tax agent (Article 214.7 of the Tax Code of the Russian Federation).

But on winnings and prizes received during incentive lotteries for advertising purposes, personal income tax is calculated in the same manner as previously applied.

If a citizen owes a debt to an employer or another organization (bank, mobile operator, etc.) and this debt has become hopeless, then the organization has the right to write it off. But after write-off, she no longer has to calculate personal income tax from the amount of debt or submit information to the Federal Tax Service about the impossibility of withholding personal income tax. An exception is provided for cases when the company and the debtor are interdependent persons (clause 5, clause 1, article 223 of the Tax Code of the Russian Federation).

Innovations regarding VAT

If the share of expenses for operations not subject to VAT does not exceed 5%, then the organization will be able to deduct input VAT only for those goods, works, services that are used both in VAT-taxable and non-taxable activities (paragraph 7, paragraph 4 Art. 170 of the Tax Code of the Russian Federation). That is, with . But VAT attributable to goods, works, and services used only in transactions not subject to VAT cannot be deducted.

As a result, some regions completely exempted such fixed assets from taxation for 2018, others introduced an exemption only for organizations conducting certain types of activities, and others set a lower tax rate. By the way, it cannot exceed 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation).

Also, changes have been made to the Tax Code in relation to residential premises, which are not taken into account on the organization’s balance sheet as fixed assets. Let us remind you that the tax on them is calculated based on the cadastral value (clause 4, clause 1, article 378.2 of the Tax Code of the Russian Federation). So, if the value of such property is established and entered into the Unified State Register of Real Estate during the calendar year, then the owner must pay tax for the current year (clause 2.1, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before the amendments were made, the tax could not be paid if the value of the property had not been determined as of January 1. Since in this case the tax turned out to be zero (clause 1, clause 12, article 378.2 of the Tax Code of the Russian Federation).

In addition, since 2018, organizations on the Unified Agricultural Tax must pay property tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of Art. 346.1 Tax Code of the Russian Federation).

Regarding land tax, then amendments were also made to the procedure for its calculation for a number of cases. We are talking about a situation where during the year for which the tax is calculated, the cadastral value of the land plot changed due to (clause 1 of Article 391 of the Tax Code of the Russian Federation):

• changes in the type of permitted use of the site;
• transfer of a plot from one category of land to another;
• changes in the area of ​​the site.

Then the tax amount is calculated separately for the period before the change according to the old cadastral value and separately for the period after the change according to the new cadastral value. And the resulting values ​​are added up.

New changes to transport tax in 2018

For 2018, the tax on an expensive car worth from 3 to 5 million rubles, which is no more than 3 years old, will need to be calculated taking into account (clause 2 of Article 362 of the Tax Code of the Russian Federation). Previously, the coefficient used depended on the age of the car and could take a value from 1.1 to 1.5. For other expensive cars, the increasing coefficients remain the same.

By the way, do not forget that for 2017 you need to report on transport tax using the updated declaration form (Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 12/05/2016 N ММВ-7-21/668@) no later than 02/01/2018 (clause 3 of Art. 363.1 Tax Code of the Russian Federation).

Tax changes under the simplified tax system in 2018

There is news for simplifiers too. Firstly, the form of the book of income and expenses has been updated. Section V appeared in it “The amount of the trade fee that reduces the amount of tax paid in connection with the application of the simplified tax system...” (Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n). In this section, “profitable” simplifiers must indicate the amount of the trading fee paid. Some changes were also made to the procedure for filling out the book.

Secondly, unclaimed dividends no longer need to be taken into account in income when calculating tax under the simplified tax system (clause 3.4, clause 1, article 251, clause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation).

Thirdly, simplifiers have the right not to recognize as income contributions to the company’s property received from company participants, subject to compliance with the requirements of civil legislation (clause 3.7, clause 1, article 251 of the Tax Code of the Russian Federation).

Another innovation concerns associations of real estate owners such as homeowners' associations, housing cooperatives, etc. Such organizations should not include payments they receive for utility services provided by third-party companies into their taxable income (

The general taxation system is also called the basic taxation system, and the abbreviation of this name may look like OSN or OSNO. We prefer the latter option.

Organizations on OSNO pay the following taxes:

Corporate income tax at a rate of 20%, with the exception of a few preferential categories of taxpayers;
VAT at the rate of 0%, 10%, 18%;
corporate property tax at a rate of up to 2.2%.

Individual entrepreneurs on OSNO pay:

Personal income tax at a rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
VAT at the rate of 0%, 10%, 18%;
property tax for individuals at a rate of up to 2%.

You can be on OSNO for the following reasons:

The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to satisfy them;
A businessman must be a VAT payer;
The taxpayer falls into the category of income tax benefits (for example, a medical or educational organization);
Simply out of ignorance that there are other taxation systems: simplified tax system, UTII, unified agricultural tax and PSN (only for individual entrepreneurs);
Some other good reasons, because if you decide to engage in activities for profit, it is difficult to assume that you deliberately chose the regime with the highest tax burden.

There is no need to report the transition to OSNO, because this regime operates in the Russian Federation as the main one without restrictions on types of activities, and it is applied by default. If you have not declared in the prescribed manner about the transition to a special tax regime, you will work on the general taxation system.

In addition, you will find yourself on OSNO if you no longer meet the requirements of special preferential tax regimes. For example, if an entrepreneur working on a patent does not pay its cost within the established time frame, then all income received from patent activities and accounted for in a special Book will be taxed based on the requirements of OSNO.

The general taxation system is not subject to any restrictions on types of activities, income received, number of employees, value of property, etc. Almost all large enterprises work on OSNO, and as VAT payers, they also prefer to work with those who pay this tax.

The general taxation system cannot be combined with the simplified tax system and unified agricultural tax. Organizations can combine OSNO with UTII, and individual entrepreneurs have the right to work simultaneously in three modes: OSNO, PSN and UTII (provided that the types of activities for each mode are different).

Undoubtedly, keeping records and submitting reports on a common system without the involvement of specialists is very problematic. In one article it is impossible to give a complete picture of this tax system or provide examples of tax calculation, as we did in articles devoted to special tax regimes. Each of the taxes mentioned above deserves separate consideration, especially VAT, but here we will only give a general understanding of the tax rates, reporting, payment and tax benefits for each tax.

The object of taxation here is profit, that is, the difference between the income received by the organization on OSNO and the expenses incurred. Income taken into account for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by confirmation of expenses that reduce the tax base. The more expenses can be confirmed, the less tax will be payable, so it is natural that the tax authorities assess the validity of expenses very meticulously. The Tax Code imposes two requirements on expenses declared by the taxpayer: economic justification and documentary evidence.

Economically justified expenses mean those expenses that were incurred to make a profit. Can expenses be considered justified if no profit was ultimately received? This issue has repeatedly become the subject of legal dispute, and at the highest levels. Quite often, the courts take the side of the taxpayer, defending the principle of freedom of entrepreneurial activity and giving the right to assess the effectiveness of the business to the taxpayer himself. And yet, one must be prepared for the fact that any expenses that the organization assessed as justified at OSNO may be challenged by the tax inspectorate.

The situation is also difficult with the issue of documentary evidence of expenses when calculating income tax. Documents called supporting documents include the so-called primary documents (cash order, act, invoice, certificate, etc.), as well as invoices and contracts.

Any inaccuracies or errors in filling out (drawing up) such documents may result in the tax office deeming the expenses undocumented.

The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxing dividends received by an organization from participation in other organizations. All options for the tax rate for income tax are given in Art. 284 Tax Code of the Russian Federation.

This tax is paid by individual entrepreneurs working for OSNO. Personal income tax can also be called a difficult tax to understand, because it is paid not only on income received from business activities, but also on the income of ordinary individuals. Tax rates for personal income tax vary from 9% to 35%, and each tax rate has its own procedure for determining the tax base.

If we talk about the tax on income from business activities of an individual, then in essence it is similar to the corporate income tax, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO have the right to professional deductions, that is, to reduce the amount of income received from business activities by justified and confirmed expenses. If there are no supporting documents, then the amount of income can only be reduced by 20%.

Speaking about this tax, it is also worth mentioning the concept of a tax resident of the Russian Federation, because The personal income tax rate depends on this status. In order for an individual to be recognized as a tax resident in the reporting year, he must actually stay in Russia for at least 183 calendar days over the next 12 consecutive months. The income of non-residents is taxed at a rate of 30%.

There is a distinction between property tax for organizations and property tax for individuals, which includes individual entrepreneurs. The difference between these two taxes is small.

The object of taxation for organizations is movable and immovable property, which is accounted for on the balance sheet as fixed assets. At the same time, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not subject to tax. The tax base is the average annual value of the property, and the maximum tax rate is 2.2%.

The object of taxation for personal property tax is only real estate. If an individual entrepreneur on OSNO uses real estate belonging to him in his business activities, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs under special tax regimes (UTII, simplified tax system, unified agricultural tax, PSN) have the right to receive an exemption from paying this tax; in relation to the property that they use for business purposes, there is no such benefit for the general system. The tax rate does not exceed 2% of the inventory value of real estate.

And finally, the most difficult tax to understand, report, pay and return is VAT. This tax is indirect, and as a result, its burden is borne by the end consumers of goods and services.

VAT is charged on:

Sales of goods, works or services on the territory of the Russian Federation;
free transfer of goods, works or services on the territory of the Russian Federation;
transfer of property rights on the territory of the Russian Federation;
performing construction and installation work for own consumption;
transfer of goods, works or services for one’s own needs;
import of goods.

The tax base for VAT is the cost of goods, works and services sold. The total tax amount can be reduced by the amount of tax deductions, that is, by VAT claimed by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 18% and estimated rates in the form of 10/110 or 18/118.

According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from VAT payer obligations if in the three previous months the amount of revenue from the sale of goods (work, services) did not exceed two million rubles in total.

The tax calendar for organizations using the general taxation system looks like this:

2. Corporate income tax is paid only by legal entities on OSNO. The procedure for submitting declarations and paying income tax is quite complex and depends on the chosen method of calculating advance payments. For organizations with income of less than 15 million rubles per quarter, the following reporting periods are established: first quarter, half a year and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If an organization chooses to accrue advance payments based on actual profits, then declarations are submitted every month, no later than the 28th day of the month following the reporting month. In both cases, advance tax payments themselves must be made monthly, also before the 28th, but the procedure for accounting for them will be different. When reporting quarterly, advance payments are calculated based on data for the previous quarter, and then, if necessary, recalculated. In the second case, advance payments are made based on the actual profit received in the reporting month.
3. Property tax for organizations on OSNO. The reporting periods for this tax are the first quarter, half year and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusively before April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for payment of property tax, if quarterly reporting periods are established in the region, then the obligation to make advance payments for property tax arises every quarter. The deadlines for making advance payments are set by the regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in the Krasnodar Territory only 5 days are given for this. If reporting periods are not established by local laws, then the tax is paid once a year.

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

1. The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it within the following deadlines: no later than July 25, August, September, respectively.
2. Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in form 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration of expected income in Form 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50%. Advance payments for personal income tax are transferred within the following terms: the first advance payment no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
3. Property tax for individuals is assessed on the inventory value of real estate owned by an individual. There are no property tax declarations for individuals, and tax notices are sent to property owners by the Federal Tax Service. The deadline for paying such tax is no later than November 1 of the year following the reporting year.

Accounting policy for 2018 for OSNO

If an organization maintains tax and accounting records in the course of its business activities, then the procedure for this accounting should be enshrined in the company’s accounting policy. To do this, the manager issues an order or directive that approves the accounting policy for 2018.

The company's accounting policy usually consists of two parts:

Tax;
accounting

They can be included as sections in one document, or a separate order can be issued for each type of accounting.

The accounting policy for an LLC on OSNO for 2019 (you can download and view a sample below) must be approved before the beginning of the reporting year, that is, before December 31, 2018.

A company that has just registered must approve its accounting policy within 90 days after its creation. The period must be counted from the moment information about the creation of the company is entered into the Unified State Register of Legal Entities (Article 313 of the Tax Code of the Russian Federation, clauses 4, 8, 9 PBU 1/2008).

A company does not need to change its accounting policies every year unless there is a compelling reason to do so. Accounting policies, as a rule, rarely change, this indicates the company's consistency in the chosen accounting methods.

Therefore, having approved the accounting policy once, in the future you simply need to renew it every year by order of the manager. In some cases, a company may change or supplement its “accounting” (clause 10 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

Accounting type	Procedure for making changes to accounting policies	The procedure for making additions to the accounting policy
Tax accounting	1. When changing the tax accounting method, all changes to the accounting policy are made before the onset of the new tax period, and are applied accordingly in the new period. 2. If the Ministry of Finance, the Federal Tax Service or another legislative body makes changes to the Tax Code of the Russian Federation, then these changes must be taken into account by the company from the moment the new law comes into force.	Any additions are taken into account by the company in the tax period when they come into effect.
Accounting	New accounting rules, according to PBU 1/2008, must be included in the organization’s accounting policies before the new year following the year in which these changes were adopted. Moreover, innovations should be applied as if the company had always used them.	Any additions are taken into account in the period when they begin to operate and when the company needs them, that is, prospectively.

The accounting policy for 2018 must be drawn up in a new way, taking into account changes in PBU 1/2008. Officials have prescribed when to follow federal, international and industry accounting standards.

Companies must keep records according to federal standards. All accounting regulations were equated to them (Federal Law dated July 18, 2017 No. 160-FZ).

Previously, the status of the PBU was unclear. The Accounting Law provides for federal standards; it says nothing about PBU. For this reason, many experts questioned the legality of application of these Regulations. Now there will be no such discrepancies.

When an accounting option is not provided for in PBU, the company must turn to international standards. If the issue is not covered in IFRS, you need to look at industry standards and recommendations. This sequence is now clearly defined in paragraphs 7-7.4 of PBU 1/2008 (Order of the Ministry of Finance of Russia dated April 28, 2017 No. 69n).

Previously, if the chief accountant did not find an accounting option in the PBU, he took as a basis industry standards on similar issues and the recommendations of officials.

Companies that report under IFRS have the right to keep records according to federal standards, taking into account international standards. When the rules of PBU lead to a distortion of the IFRS report, the federal rules can be abandoned (paragraph 2, clause 7 of PBU 1/2008).

Provide in the accounting policy that the company maintains accounting according to federal standards, taking into account IFRS. This will avoid double counting.

For example, the International Standard “Fixed Assets” requires that planned dismantling costs be included in the initial cost of a fixed asset (subclause “c” of paragraph 16 of IFRS 16 “Fixed Assets” (IAS)). Companies that disclose financial statements under IFRS may include an international standard in their accounting (clause 7 of PBU 1/2008).

But if you decide to conduct accounting according to international standards, be prepared to disclose more information in your reporting. You will need to write down each clause of the PBU that was abandoned and justify your decision. Describe the international standard that does not fit into the PBU and how you will apply it. This is required by clause 20.1 of PBU 1/2008.

Small and non-profit companies were allowed not to apply international standards, even if the accounting method was not provided for in the Accounting Standards. Organizations that submit simplified reporting were given the right to create “accounting” based on the principle of rationality. The concept of rationality in PBU 1/2008 is now new - this is the ratio of the costs of generating information about an accounting object and the usefulness of this information.

It turns out that if the federal standards do not define the accounting procedure, such companies may not apply to IFRS. It is enough to compare industry standards, recommendations and choose a simpler option. You can develop your own accounting method without unnecessary detail. But be prepared to justify it. You can simplify accounting if the costs are not comparable to the benefits.

Transition to OSNO in 2018

The transition to OSNO in 2018 raises many questions and concerns among entrepreneurs. When you can do it yourself and when you have to do it according to the law; how to notify the tax office; what features will you have to face; deadlines within which reports must be submitted; what kind of reports to submit and is it all that difficult? Let's talk about this in our article.

The basic and simplified tax systems are very different. The first involves maintaining full accounting records, accruing and, of course, paying all taxes, while in the second, the number of taxes is reduced (some are replaced by one common one) and simpler accounting is allowed.

But it happens that in the process of running your business you realized that it is more profitable for you to use the basic taxation system, or changes are expected next year in which it will be impossible to use the simplified system, or at the moment you have already ceased to meet the criteria of the simplified tax system - a situation where which require a transition from the simplified tax system to the OSNO are different.

And, if the desire to switch to a simplified system is purely voluntary, then the transition from a simplified system to the basic system can also be forced. Let's look at both situations.

You yourself consciously and deliberately want to switch from the simplified tax system to the main system.

This can be done starting in the new year. By notifying the Federal Tax Service of the refusal to apply the simplified tax system, you automatically enter the main taxation system. If the notification is not submitted, then you will be obliged to apply the simplified tax system until the end of the year.

Within a year, you “fell away” from the simplified system, that is, you lost the right to use it, and are forced to switch to OSNO.

If you have automatically lost the right to use the simplified tax system, then you will have to use the main system from the first day of the quarter in which the criteria (or criteria) allowing you to be on the simplified tax system were violated.

If you decide to switch to the basic taxation system on a voluntary basis, then you need to submit to your tax office a Notification of refusal to apply the simplified taxation system using special form No. 26.2-3 (form according to KND 1150002 approved by order of the Federal Tax Service of Russia No. MMV-7-3 /829@), until January 15 of the year in which you want to apply the main regime (clause 6 of Article 346.13 of the Tax Code of the Russian Federation).

If you have lost the right to use the special regime during the year, the terms and form will be different.

In this case, a notification must be submitted to the tax office in form No. 26.2-2 (form according to KND 1150003 approved by order of the Federal Tax Service of Russia No. ММВ-7-3/829@) before the fifteenth day of the first month of the quarter following the one in which the right was lost application of a simplified system (clause 5 of Article 346.13 of the Tax Code of the Russian Federation).

You need to reflect the registration data about the LLC or individual entrepreneur: INN, KPP (entrepreneurs do not fill out this field), tax authority code, full name of the company or surname, first name and patronymic of the individual entrepreneur, the year from the beginning of which you switch to the main taxation system and refuse simplified.

In both cases, you can submit a notification to the tax office in the following ways:

In person or through a representative by power of attorney (please note that a power of attorney for a representative of an individual entrepreneur must be certified by a notary). To do this, you must provide two copies of the notice. One will remain with the Federal Tax Service, and the second, with a mark of receipt by the tax authorities, you will need to keep;
send by Russian Post in a valuable letter with a list of the contents. Attach a second copy of the list of attachments with a mail mark to your copy of the application and also keep it;
via telecommunication channels (TCC).

Under the simplified taxation system, the cash method is used to determine the tax base. This means that all payments received to you are considered income, even if the services/work themselves are performed and the goods are shipped later.

In the main system, the accrual method is most often used. Here, income is recognized not upon receipt of money, but upon shipment of goods (provision of services, performance of work).

In addition, OSNO has mandatory income tax and value added tax (VAT), as well as the associated obligation to issue invoices. How not to get confused in all this, we will now figure it out.

Accounting for income in the transition period does not depend on whether you voluntarily or forcibly switched to the main tax system. Let's consider at what point and how income should be recognized and how to deal with VAT.

Situation	Revenue recognition	Notes
The goods are shipped (services are provided, work is completed) to the simplified tax system, and payment will go to OSNO (the buyer's debt to you)	The upcoming payment should be included, in order to determine the taxable base, in income in the first month of using the main system (clause 1, clause 2, article 346.25 of the Tax Code of the Russian Federation)	Additionally, there is no need to charge VAT on such sales, since the company was not a payer of value added tax at the time of sale (letter of the Ministry of Finance No. 03-11-06/2/33).
The advance payment from the buyer was received on the simplified tax system, and the shipment of the goods (provision of services/performance of work) will already occur on the OSNO (your debt to the buyer)	The received amount must be included as income in the single tax base (clause 1, clause 1, article 251 of the Tax Code of the Russian Federation).	Please note that for this implementation, like for others on the main system, VAT must be charged and paid.

Please note that if you “fly away” from the simplified version, then you are required to calculate VAT on all sales from the beginning of the quarter when you switched to the main system, even if the transition occurred in the last days of the quarter.

If the transition was forced, then most likely you will have to pay value added tax at your own expense. Not all buyers will agree to pay VAT in excess of the amount previously presented to them.

Let's consider how to correctly account for expenses during the transition period:

Situation	Revenue recognition	Notes
Goods (services/work) were received on the simplified tax system, and payment will be made on OSNO (your debt to the supplier)	Expenses are included in the first month of applying OSNO to reduce the taxable base for income tax (clause 2, clause 2, article 346.25 of the Tax Code of the Russian Federation).	In order to deduct VAT on goods, raw materials or materials purchased on the simplified tax system, it is necessary that these inventories were sold on the OSNO, were not included in the costs of simplification and, of course, that you have invoices from suppliers with a dedicated them with value added tax.
The advance payment has been paid to the seller using the simplified tax system, and receipt of the goods (services/works) will occur using the basic tax system (the supplier's debt to you)	Expenses will be included to reduce the tax base for income tax on a general basis.	Under the simplified tax system, it was impossible to include such an advance in expenses, since the conditions paid-received-sold (for goods) and paid-received for services and works were not met.
Accrued but not paid wages on the simplified tax system, as well as unpaid insurance premiums	Included in expenses to reduce the tax base for income tax in the first month of application of the main system.	Letters of the Ministry of Finance No. 03-11-04/2/154 and No. 03-11-06/2/66188

But writing off the buyer’s bad debt to you as a loss will not allow you to reduce the tax base either under the simplified tax system or under the income tax under OSNO.

In the first case, it is impossible to accept write-offs as expenses because they are not directly named in the closed list of Art. 346.16 Tax Code of the Russian Federation.

The tax base for income tax cannot be reduced, since these bad debts do not fall under paragraphs. 2 p. 2 art. 346.25 Tax Code of the Russian Federation. This happens because they were formed in the period when the company applied a simplified taxation system and have nothing to do with income tax (letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/29799).

But, if the debt formed under the simplified tax system became hopeless during the period of application of the OSNO, and the income from it, according to the rules, was included in the taxable base of the income tax, then it will be possible to write it off as expenses on a general basis.

When accounting for expenses on fixed assets, an important condition for their recognition is commissioning, both on the simplified tax system (clause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation), and on OSNO (clause 4, article 259 of the Tax Code of the Russian Federation).

Expenses, including VAT on fixed assets, can be applied to the deduction if this fixed asset was put into operation after the transition to the main mode, even if its acquisition relates to the period of application of the simplified tax system.

If the fixed asset was acquired, paid for and put into operation by the company during the period of application of the simplified tax system, and the company was forced to switch to OSNO, then the possibility of writing off expenses will depend on the version of the taxation system.

If the “income-expenses” version of the simplified tax system was used, then it is possible to take into account that part of the expenses for fixed assets that was not taken into account in the simplified taxation system. To do this, it is necessary to determine the residual value of the fixed asset as the difference between the original cost and the expenses taken into account in the simplified form. And charge depreciation on it, according to the general rules.

For the simplified tax system “income” option, there is no need to specifically determine the residual value.

The deadline for submitting reports and paying taxes when changing from the simplified system to the basic one will depend on whether the transition took place voluntarily or compulsorily.

If you switch to OSNO at your own request from the new year, then you must submit a declaration under the simplified tax system before March 31 (individual entrepreneurs until April 30) of the year from which the main system is applied (clause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation), then available at normal times.

It is necessary to pay the tax according to the special regime within the same time frame as submitting the declaration in each of the described cases (clause 7 of Article 346.21 of the NKRF).

OSNO reporting will need to be submitted as usual.

OSNO reporting in 2018

Individual entrepreneurs have the right to choose a general taxation system. As a rule, OSNO is chosen when an individual entrepreneur needs to work with VAT due to some circumstances, for example, it is required by suppliers or buyers. What kind of reporting do individual entrepreneurs submit to OSNO in 2018 without employees and with staff, what are the deadlines for submitting reports and declarations?

The general tax system is characterized for an individual entrepreneur:

Paying income tax and then filling out the annual 3-NDFL declaration;
payment of VAT and filling out a quarterly declaration for this type of tax.

The two indicated reports are submitted to the Federal Tax Service on OSNO by all individual entrepreneurs working both with and without employees on a general basis.

If an individual entrepreneur has employees and hires individuals to perform any labor tasks, then the obligation arises to calculate personal income tax on their income and insurance contributions, and the following reports are prepared:

Calculation to the Federal Tax Service on a quarterly basis for compulsory medical insurance, compulsory medical insurance, VNiM contributions;
4-FSS to the FSS quarterly for contributions from the Pension Fund;
SZV-M in the Pension Fund on a monthly basis based on information about employees;
SZV-STAGE in the Pension Fund of the Russian Federation annually plus when an employee retires;
6-NDFL quarterly for income tax in total throughout the state;
2-NDFL annually for income tax individually for each employee.

An individual entrepreneur has the right to work not only in OSNO, but also in special modes:

STS - list of reports for individual entrepreneurs;
UTII - reporting list for 2018;
PSN - what reporting needs to be submitted.

For VAT, the report must be submitted only in electronic format; tax authorities do not accept paper copies.

If the VAT return is not filed on time, the individual entrepreneur faces penalties. There will be a fine even if the declaration is zero, it still needs to be submitted on time. A fine will also be imposed if the tax is paid on time, but the declaration is not submitted on time.

The minimum fine for individual entrepreneurs in 2018 is 1,000 rubles.

The fine will increase if the failure to submit a declaration is accompanied by a failure to timely pay VAT on this declaration. In this case, for each month a fine of 5% of the amount of non-payment will be imposed until the added tax is declared; such sanctions threaten even for an incomplete month. That is, in the case where the company delayed the declaration by 1 month and 1 day, the fine will be assigned as for 2 full months. Even a one-day delay counts as a full month.

The maximum fine for simultaneous failure to file a return and failure to pay VAT is 30% of the unpaid tax amount.

In addition, penalties will be charged on the amount of VAT arrears. Moreover, according to the new rules, if the arrears exceed the period of 30 days, then instead of 1/300 of the refinancing rate, 1/150 of the rate will be charged daily on the amount of the debt.

If the 3-NDFL income declaration for OSNO is not filed on time, you will also have to pay a fine, its minimum amount is 1000 rubles, the maximum is 30% of the unpaid tax amount.

The minimum amount is assigned for submitting 3-NDFL, if the tax itself is paid by the entrepreneur on time.

If the absence of a declaration is accompanied by a delay in payment of income tax, then the fine is 5% of the unpaid amount for each full and incomplete month.

Individual entrepreneurs must also submit reports in form 3-NDFL if they close an individual entrepreneur. The deadline for submission is 5 days. It is necessary to provide information about the income received for the period worked during the year.

If an individual entrepreneur on the general system has employees, then he still retains the obligation to report income tax and VAT using the declarations specified above. The deadlines for individual entrepreneurs with employees are similar.

Additionally, individual entrepreneurs submit reports on contributions and personal income tax from employees to OSNO, as well as personalized accounting to the Pension Fund.

Individual entrepreneur at OSNO in 2018

The general taxation system or OSNO is a tax regime in which any organizations and individual entrepreneurs can operate. There are no restrictions on this regime - neither by type of activity, nor by income level, nor by the number of employees. However, OSNO is not popular among small businesses, and the reason for this is the high tax burden and complex reporting.

Most often, individual entrepreneurs find themselves on the general taxation system out of ignorance or due to delays in the transition to other, more preferential regimes. But the choice of OSNO can also be deliberate if, for example, an entrepreneur purchases housing and wants to receive a tax deduction for personal income tax. Find out what taxes an entrepreneur pays under this regime and what reports he submits.

Income tax or personal income tax under the general taxation system is paid only by individual entrepreneurs. Organizations in this regime pay income tax instead of personal income tax.

The income tax rate for individual entrepreneurs on the general taxation system is 13%, and this is less than the standard income tax rate for organizations of 20%. To pay personal income tax at a rate of 13%, it is important for an entrepreneur to be a tax resident of the Russian Federation, i.e. physically be in Russia for more than 183 days over the past 12 months. If this condition is violated, the rate will be 30%.

A big plus of personal income tax for an entrepreneur is the opportunity to receive a property deduction after purchasing a home. You can return up to 260,000 rubles of income tax paid from the budget, so if you have plans to purchase residential real estate, OSNO may be a profitable option.

Personal income tax is paid on income, i.e. not for all revenue from trade or provision of services, but for the difference between income and expenses. The final tax payment must be paid no later than July 15 of the following year, but reporting periods are established during the year, based on the results of which advance payments for personal income tax are paid. The deadlines for their payment are July 15 and October 15 of the current year.

Mandatory reporting for this tax is the 3-NDFL declaration, which is submitted no later than April 30 of the following year. But, if this day falls on a weekend, as was the case in 2017, the deadline is moved to the first working day.

Another form of reporting - the 4-NDFL declaration - should theoretically be submitted only if the individual entrepreneur expects that his income will be 50% or more higher than last year's income. In fact, the tax authorities insist that all entrepreneurs working for OSNO for more than a year submit this declaration.

VAT is rightfully considered the most difficult Russian tax to calculate and pay. It is accrued when goods, works or services are sold on the territory of the Russian Federation, as well as when goods are imported. The regular VAT rate is 18%, but there are also preferential rates - 10% and 0% (Article 164 of the Tax Code of the Russian Federation).

The paid VAT can be reduced by the input one, which has already been included in the cost of goods for resale, materials, etc. And it is precisely with the reimbursement of VAT from the budget that entrepreneurs face many problems. You can subsequently refuse to pay this tax if the total revenue of the individual entrepreneur for three months does not exceed two million rubles.

VAT must be paid for each quarter in equal installments no later than the 25th day of each of the three months following the reporting quarter. The declaration is also submitted quarterly - no later than the 25th day of the month following the reporting quarter.

Property tax is paid by individual entrepreneurs on OSNO without employees, as well as by employers if they own any real estate. Moreover, the fact of non-use of property in business activities does not matter; you will still have to pay tax.

The declaration for this tax is not submitted; a notification of payment is sent by the Federal Tax Service. The deadline for transfer to the budget is December 1 of the following year. Transport tax, if the entrepreneur has transport, is paid in the same manner and within the same time frame.

The general taxation system for individual entrepreneurs also involves paying insurance premiums for oneself.

In 2018, individual entrepreneurs on OSNO without employees must pay the following fixed amounts for themselves:

For pension insurance 26,545 rubles;
for medical insurance 5,840 rubles.

In addition, if the entrepreneur’s income for the year exceeds 300,000 rubles, then an additional contribution must be calculated and transferred to the budget - 1% of the income in excess of this amount. Reporting on contributions for oneself is not submitted, but the amounts paid are taken into account in the expenses of the entrepreneur.

Unlike the simplified tax system Income minus expenses, the basis for calculating the additional contribution is not all income, but income minus business deductions. So, we can admit that the general taxation system for individual entrepreneurs provides an additional benefit that is not yet available in other regimes. For the simplified tax system, unified agricultural tax, UTII, and PSN, all income received is taken into account when calculating, so the additional contribution here may be higher.

The deadline for transferring fixed payments to compulsory medical insurance and compulsory medical insurance is no later than December 31 of the current year. An additional 1% contribution can be transferred later - until April 1 of the next year.

An entrepreneur working on a common system can hire any number of workers. Let us remind you that there is a limit of 100 people on UTII and the simplified tax system, and for an individual entrepreneur who has issued a patent, this limitation is even stricter. Such entrepreneurs are allowed to have no more than 15 people in all tax regimes.

An individual entrepreneur at OSNO bears the full responsibilities of an employer, which, in addition to timely payment of labor and creation of a workplace, include the payment of contributions for employees.

Rates of insurance premiums for personnel in the general case (if there is no right to reduced rates) exceed 30% of payments to an employee hired under an employment contract, based on:

For pension insurance – 22%;
for health insurance – 5.1%;
for social insurance – 2.9%;
for insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%, depending on the hazard class of the type of activity in which the workers are engaged.

If employees are registered under civil contracts as executors, then they must pay contributions only for pension and health insurance. Payments for social insurance and for injuries are paid only if the GPC agreement provides for such a condition. The deadline for paying contributions for hired personnel is no later than the 15th day of the month following the reporting month.

In addition, the employer, under employment and civil law contracts, is a tax agent for personal income tax from employees. This means that when paying wages or remuneration, 13% income tax must be withheld from the employee’s income and transferred to the budget.

As for reporting for employees, it is the same for all taxation systems and includes:

SZV-M to the Pension Fund every month;
4-FSS in the FSS quarterly;
unified calculation of contributions and 6-personal income tax to the Federal Tax Service every quarter;
report on the average number of employees and 2-personal income tax to the Federal Tax Service every year;
certificate confirming the main type of activity in the Social Insurance Fund every year.

OSNO taxes in 2018

Entrepreneurs, when choosing a tax system that is convenient for them, weigh all the pros and cons.

The general tax regime - OSNO - has certain disadvantages and difficulties. But for a number of categories of taxpayers it is beneficial.

Let us consider the features of this taxation system step by step and in detail. Let's find out the differences in this system, figure out what taxes an individual entrepreneur must pay on OSNO, what reports he must submit.

OSNO - general taxation system. This regime is quite complex, especially in terms of the volume of reporting. And the tax burden on it is considerable. More often, individual entrepreneurs choose the simplified system, the simplified tax system. Especially at the start of business. But a number of categories of taxpayers benefit from this particular tax regime.

OSNO is sometimes called the main taxation system, using the abbreviation OSN. But the essence does not change. The general taxation system for individual entrepreneurs is the amount, the totality of taxes. Its main advantage: the absence of any restrictions. There are no obstacles in terms of the number of employees, the variety of activities or the amount of income received.

Of course, entrepreneurial activity may involve different areas, specializations, and, accordingly, taxation systems. How can tax regimes be combined? In relation to organizations: OSNO is compatible only with UTII; in the case of individual entrepreneurs, combinations with the Patent Taxation System and UTII are possible.

When your consumers and partners for the most part also use this system and pay VAT. In this case, you help each other in terms of reducing the VAT amount. You yourself reduce the VAT paid by the amounts paid for the same tax by performers and suppliers of components. Buyers and partners, in turn, also reduce their VAT by deducting the tax you paid. You acquire the image of a profitable business ally, becoming more competitive in the market in the category of OSNO taxpayers.

For individual entrepreneurs who regularly import goods into Russia, VAT is required to be paid on imported goods. These amounts can be returned as a deduction if the entrepreneur uses OSNO.

What taxes will individual entrepreneurs have to pay on OSNO in 2018?

For comparison, here are the taxes of organizations in the format of JSC and LLC, these are:

Corporate income tax at a rate of 20%. This is the main rate, and there are also special ones: from 0 to 30%.
corporate property tax, amount - up to 2.2%.
VAT with rates of 0%, 10%, 18%.

The following categories of taxes are provided for individual entrepreneurs:

1. VAT in the amount of 0%, 10%, 18%.
2. Personal income tax, if in the reporting year the entrepreneur was a resident of the Russian Federation, 13%.
3. 2 percent tax on property of individuals.

What is the mechanism for the transition to a common taxation system for individual entrepreneurs? This is the “trick” that you don’t have to make any special efforts. There is no need to run to the tax office if you have not chosen a certain type of taxation: UTII, patent, Unified Agricultural Tax, simplified tax system. It’s just that at the moment of registering an organization or individual entrepreneur as an individual, you will automatically be placed in this regime.

The same is true when leaving other taxation systems. You can switch from the previously chosen format deliberately, but there is another option - if the prescribed requirements are violated. Let's say that an individual entrepreneur has exceeded the income level or hired more employees than allowed by this algorithm. And then the local tax authority will independently make the transfer to OSNO.

Now let's take a closer look at individual types of taxes. The profit of an organization is the difference obtained by subtracting expenses incurred from income earned. You will have to take into account different types of income, and in the individual entrepreneur’s reporting on OSNO it will be necessary to document them.

They, too, like income, are divided into 2 types:

Costs of production and sales, including costs of materials, raw materials, wages, etc.;
- The non-sales group includes expenses for maintaining part of the property that is leased; interest on loan obligations, etc.

Article 284 of the Tax Code of the Russian Federation describes in detail the rates of this tax for individual entrepreneurs engaged in specific types of activities and having different sources of income. This figure ranges from 0 to 30%; the basic corporate income tax rate is 20%.

For organizations that have chosen OSNO, the object of taxation becomes movable and immovable property, which is recorded on the organization’s balance sheet as fixed assets. There is an exception for movable property placed on the balance sheet after January 1, 2013: it is generally exempt from tax. For the rest of the property, this tax is paid at a rate of no higher than 2.2% of its average annual value.

The same type of tax for individual entrepreneurs on OSNO in 2018 is calculated on a general basis, that is, as an individual, at a rate of up to 2% of the inventory value of real estate. The object of taxation here is all the property of individual entrepreneurs that is used in business activities.

Property tax is paid no later than November 15 of the year following the reporting year. The basis is tax notifications sent by the Federal Tax Service annually. Declarations for this tax from individual entrepreneurs are not required.

VAT is paid both when importing foreign goods into our territory and when selling services and goods within the country. If a number of conditions are met, the rate can be 10% or even zero.

The usual rate is 18%, but it can be reduced by the amount of tax deductions in two cases. First: when importing imported goods into the territory of the Russian Federation. The second deduction option can be provided by suppliers (counterparties). This will be the amount of VAT they paid, but only if they also apply the OSNO regime.

Such deductions are otherwise called “VAT offset”, but they can only be made if you have an invoice, and sometimes some other documents. In addition, work, goods or services must be capitalized (put on the balance sheet), that is, accepted for accounting.

Calculating VAT is a complex procedure; in some cases it has subtle nuances that are necessary for the work of specialists. Here we present only the basic formula for its calculation.

Find VAT on the total amount of income, that is, accrued. We multiply the total income by 18 and divide the result by 118.

The next step: we calculate VAT for offset (deductions). Expenses * 18/ 118.

Last action: VAT payable = VAT accrual - VAT offset.

Example. The individual entrepreneur bought boots for 600 rubles. The supplier must pay VAT = 600 rubles for this product. * 18 / 118 = 91.52 rubles.

Having sold the same shoes for 1,000 rubles, the individual entrepreneur paid the state a tax on this transaction = 1,000 rubles. * 18 / 118 = 152.54 rub.

We calculate the final VAT payable = 152.54 rubles. - 91.52 rub. = 61.02 rub.

Since 2015, VAT payments have been made quarterly, but divided into equal monthly shares, no later than the 25th day of each month of the subsequent quarter.

Let's say for the 2nd quarter of 2016 you will need to pay VAT of 450 rubles. We divide them into 3 equal parts of 150 rubles each. and pay on time: until July 25; until August 25; no later than September 25.

Please note that from January 1, 2017, explanations for electronic VAT returns can be submitted to the Federal Tax Service only in electronic form via telecommunication channels (TCS).

Personal income tax is paid by an entrepreneur on the income of his activities, as well as by an individual on those incomes that are not included in business activities.

An individual entrepreneur has the right to reduce income by the amount of professional deductions, but, we remind you, only by expenses (deductions) that are documented. Calculations are made using the formula: personal income tax = (income - deductions) * 13%.

The number 13% here is the tax rate for individual entrepreneurs who are residents of the Russian Federation in the reporting year. To be recognized as such, an individual must actually be on the territory of the Russian Federation for at least 183 calendar days for the next 12 consecutive months.

For those who are not residents of the Russian Federation, the personal income tax rate is 30%.

All of the above taxes are not only paid, but are also subject to reporting by the entrepreneur. This is the answer to the question of what reports an individual entrepreneur submits to OSNO.

The VAT return is submitted only electronically. This document is submitted to the tax office quarterly, but no later than the 25th day of the month following the reporting quarter. Specifically, first quarter reporting must be filed no later than April 25; for the 2nd to July 25; for the 3rd quarter - no later than October 25; for the 4th - until January 25. These return submission dates remain valid in 2018.

Regular maintenance of sales and purchase records is also required. The first contains invoices and other documents needed for the sale of goods and services in situations where VAT calculations are required. Invoices confirming payment of VAT are entered into the VAT purchase journal. This is necessary to determine the amount of deductions in the future.

The third important reporting document of the individual entrepreneur: KUDiR - book of income and expenses. It is not needed for organizations.

There are three ways to pay advance income tax payments:

1. Based on the results of the 1st quarter, half a year, 9 months plus advance payments within each quarter on a monthly basis. Payments made monthly must be made no later than the 28th day of the month following the reporting month. Quarterly - no later than the 28th day of the month following the expired quarter. The average amount of income for the previous 4 consecutive quarters is calculated based on the results of each reporting quarter. If this amount is less than 10 million rubles (for each quarter), then the organization will not need to make advance payments every month (there is no need to notify the tax office about this).
2. Based on the results of the 1st quarter, half a year, 9 months, but without monthly advance payments. The method is valid for organizations with income for the last 4 quarters of less than 10 million rubles. for each quarter (on average), as well as non-profit organizations, budgetary, autonomous institutions that do not have income from sales, and a number of other categories.
3. At the end of each month, according to the profit actually received in it. Also no later than the 28th of the next month. But you can switch to this option only from the beginning of the next year. And the tax authority should be notified about this the day before, no later than December 31 of the previous year.

The tax at the end of the year for all these methods is paid no later than March 28 of the year following the reporting year.

The individual entrepreneur's reporting document for OSNO in 2018 is the declaration. It is sent to the inspectorate every quarter; this will be a report for the first quarter, half a year, 9 months and a year. The filing deadlines are similar to those for advance payments: no later than the 28th day of the month following the reporting quarter (year).

If advance payments are calculated based on profits each month, then a declaration will be required monthly. The deadline is the 28th of the next month.

Advance payments and taxes are paid once a year, unless a different procedure is provided for by the laws of the constituent entities of the Russian Federation.

The declaration to the tax authority should be submitted based on the results of the 1st quarter, half year, 9 months and year. The annual report is submitted no later than March 30 of the following year. The remaining declarations are due on the 30th day of the month following the reporting period. Which tax office is the declaration submitted to? At the location of each of the separate divisions with a separate balance sheet; according to the territoriality of each of the real estate objects, which is regulated by a separate procedure for calculating and paying tax.

Based on tax notifications, advance payments for personal income tax are made. The first - until July 15 of the current year, the 2nd - no later than October 15, the 3rd - until January 15 of the next year. At the end of the year, the personal income tax remaining after advance payments is paid until July 15 of the following year.

Before April 30 of the year following the reporting year (once a year), a declaration in form 3-NDFL is submitted. A declaration in form 4-NDFL (about estimated income) must be submitted within 5 days after the end of the month in which the first income was received. This document is required to simplify the calculation of advance personal income tax payments. It is needed not only for beginners, but also applies to those who stopped working for a while and then resumed work. Another reason is an increase or decrease in annual income by more than 50% compared to the previous year.

Another change in 2018 for LLCs concerns the calculation of penalties.

From 10/01/2018, LLC penalties will be calculated according to new rules, taking into account the number of calendar days of untimely fulfillment of obligations to pay taxes and contributions:

For delay in fulfilling the obligation to pay taxes or insurance premiums for a period of up to 30 calendar days (inclusive) - penalties are calculated based on 1/300 of the refinancing rate in effect during the period of delay;
for delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - penalties are calculated based on 1/300 of the refinancing rate in force for the period up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate in force during the period , starting from the 31st calendar day of such delay.

Those. starting from the 31st day of late payment, the amount of the daily penalty doubles.

Transition of individual entrepreneurs from the simplified tax system to OSNO in 2018

The general tax system is the default tax regime. That is, if an entrepreneur or organization, when registering with state accounting and control authorities, did not express a desire to switch to any special tax system, then they automatically apply OSNO. However, there are cases when, for some reason, individual entrepreneurs and enterprises are forced to switch to the traditional general regime from other tax regimes in the process of carrying out commercial activities. In this material we will consider the situation when the transition to a common system occurs from a simplified taxation regime.

The simplified tax regime is extremely convenient for small and medium-sized businesses. It frees taxpayers from complex tax accounting and bookkeeping, provides fairly low tax rates, and allows them to avoid paying several types of taxes at once by paying only one. Therefore, it is in demand and very widespread among entrepreneurs. However, situations of transition from it to a general, more complex tax system do occur.

Reasons for this may be:

Voluntary. In this case, in order to switch to OSNO, an entrepreneur or company is required to notify in a strictly established manner. It must be submitted to the tax office at the place of registration closer to the end of the annual tax period (but no later than January 15 of the new year);
Forced. In this case, the individual entrepreneur or organization is forced to switch to the general taxation regime by circumstances due to which the right to apply the “simplified tax” is lost. This transition occurs automatically at any time of the year.

An individual entrepreneur or an enterprise loses the right to apply the simplified tax system if the following indicators are violated:

The amount of cash received in the form of income from any type of activity exceeded the limit of 60 million rubles;
the residual value of fixed assets is above 100 million rubles;
the number of hired personnel during the reporting period exceeded 100 people;
participation in the authorized capital of other legal entities exceeded the limit of 25%;
the use of those types of activities that are prohibited for use on the simplified tax system has begun.

These and some other factors serve as a legal basis for a forced transition to a general tax regime - a complete list of them can be found in the Tax Code of the Russian Federation.

Limited liability companies (LLC) pay taxes depending on the chosen taxation system. Read in the article what taxes an LLC pays in 2018, and what else, besides the taxation system, affects the composition of taxes.

Types of taxation systems for LLCs in 2018

The Tax Code established 4 taxation systems for LLCs:

1. General taxation system (OSNO),
2. Simplified system (USNO),
3. Unified tax on imputed income (UTII),
4. Unified Agricultural Tax (USAT).

The Tax Code of the Russian Federation also establishes a fifth (patent) taxation system, but it is intended only for individual entrepreneurs; LLCs do not use it.

For each taxation system, the Tax Code of the Russian Federation establishes mandatory payments:

The basis for paying some taxes is not the taxation system, but the presence of certain property:

Another group consists of personal income tax and insurance premiums. Their payers are all enterprises that pay wages to employees, regardless of the taxation system.

What taxes does the LLC pay in 2018 on OSNO

All enterprises on OSNO are payers of VAT and income tax.

VAT in 2018

LLCs on OSNO pay value added tax in 2018. In general, VAT is calculated at 18%. The Tax Code of the Russian Federation contains a list of transactions taxed at a rate of 0%, as well as those exempt from VAT.

In 2018, LLCs pay VAT and submit reports quarterly. To transfer the payment to the budget, divide it into 3 equal parts and pay during the next quarter by the 25th of each month:

Example

According to the declaration for the 1st quarter of 2018, Nezabudka LLC must transfer VAT to the budget in the amount of 87,000 rubles:

• Until April 25, 2018 - 29,000 rub. (87000:3),
• Until May 25, 2018 – 29,000 rub.
• Until June 25, 2018 – 29,000 rub.

Income tax in 2018

LLCs on OSNO in 2018 are payers of income tax. The tax base is profit, that is, the difference between the enterprise’s income and its costs.

The amount of deductions from profits is calculated at a rate of 20%:

• Transfer 3% to the federal budget,
• Pay 17% to the budget of your region.

If the organization’s income on average did not exceed 15,000,000 rubles. for the last 4 quarters, the LLC can only make a payment once per quarter.

The company's obligation to pay monthly income tax arises in one of the following cases:

1. The company applied for payment of monthly advances based on actual profits,
2. The average income of the enterprise over the last 4 quarters exceeded 15 million rubles.

See the table for the terms of transfer in all three cases:

Reporting (tax) period 2018	Deadline for transfer in 2018
When paying quarterly advances
1st quarter
1st half of the year
9 months
When paying monthly advances with an additional payment at the end of the quarter
Additional payment for 1st quarter
Supplement for 1st half of the year
September
Additional payment for 9 months
Additional payment per year
With monthly payments based on actual profit
September

The deadlines for sending reports depend on the payment method:

Property tax, transport tax, land tax in 2018

These contributions to the budget are made by LLCs that own the corresponding taxable objects.

Organizational property tax and transport tax are regional, and land tax is local. This means that the specifics of their calculation, the procedure and terms of payment are established in each region by local officials. For example, local officials may or may not establish quarterly advance payments.

If the LLC does not have the corresponding property, then there is no need to pay tax, and there is no need to submit zero reports on them. If the company owns taxable property, then check the terms and procedure for transfer in regional legislation, for example, on the official website of the Federal Tax Service.

Personal income tax and insurance premiums in 2018

If an LLC pays wages to its employees, it becomes a tax agent for personal income tax and a payer of insurance premiums. Enterprises on the general taxation system use basic tariffs:

Submit reports quarterly and make payments monthly:

• Transfer personal income tax from wages on the day the employee’s income is paid or on the next working day,
• Transfer personal income tax on sick leave and vacation pay no later than the last day of the month in which the money was paid to the employee,
• Payment of insurance premiums must be made by the 15th day of the month following the month for which the salary was calculated.

See the table for deadlines for transferring insurance premiums in 2018:

Payroll month	Deadline for transferring contributions in 2018
September

What taxes does the LLC pay in 2018 using the simplified tax system?

Simplified organizations pay income tax. The rate depends on the tax base that the organization chooses independently:

• 6% if the base is income,
• 15% if the base is income reduced by expenses.

• Submit your reports for 2018 by March 31, 2019.

Make advance payments quarterly, and at the end of the year make an additional payment:

In general, simplified companies do not pay VAT. However, in a number of cases, an obligation to pay and report arises, for example, if goods were imported or an invoice was issued to the buyer with VAT allocated.

Simplified organizations pay property tax only if they own cadastral objects.

Transport and land taxes are paid in the general manner if they own cars or land plots, respectively.

Personal income tax and insurance premiums on the simplified basis are calculated in accordance with the general procedure. For special regime workers, the Tax Code of the Russian Federation has established reduced insurance premium rates:

What taxes does the LLC pay in 2018 on UTII?

Organizations on UTII pay, first of all, a single tax on imputed income. The tax rate is 15%; in addition to the rate, the amount of payment is affected by a number of indicators:

• Basic profitability is determined by the Tax Code of the Russian Federation,
• Physical indicator - number of employees, area of ​​premises, number of vehicles, etc.,
• Correction coefficients are established by officials annually.

Pay UTII and report quarterly, no later than the 25th day of the month following the reporting quarter:

In general, imputators do not pay VAT. But if you imported goods or issued an invoice to the buyer with allocated VAT, it must be transferred to the budget and a declaration must be submitted.

Impostors pay corporate property tax if they own cadastral objects. Transport and land taxes are paid in the general manner if they own the relevant objects.

Personal income tax and insurance premiums are paid according to the general procedure. For special regime workers, the Tax Code of the Russian Federation has established reduced rates of insurance premiums; for example, for pharmaceutical companies, the following tariffs have been established for UTII:

• For compulsory pension insurance – 20%,
• For compulsory social and health insurance – 0%.

What taxes does the LLC pay in 2018 on the Unified Agricultural Tax?

Organizations on the Unified Agricultural Tax pay tax for agricultural producers at a rate of 6%. Submit it within the following timeframes:

• Until July 25, 2018 make an advance payment based on the results of the 1st half of 2018,
• By March 31, 2019, transfer the remaining amount for 2018.

Agricultural producers pay VAT in the same way as other special regimes: if they issued an invoice with allocated VAT to the buyer, if they imported goods or acted as a tax agent.

Transfer transport and land taxes according to the general rules if the LLC owns the corresponding objects. Calculate and pay personal income tax and insurance premiums on a general basis.