An example of a completed declaration for the unified social tax. We fill out the declaration according to the Unified Standard. Section II. Filling out the title page of the Unified Social Tax Declaration

The Tax Code provides the opportunity for business entities to use one of several types of preferential regimes, which involve both a lower tax burden and a minimum amount of reporting. One of the most popular is the simplified taxation system, in which a declaration according to the simplified tax system must be submitted to the Federal Tax Service.

The law establishes that a declaration under the simplified tax system must be completed and sent to the tax office within a strictly established period at the end of the reporting period, which is defined as a calendar year.

At the same time, for entrepreneurs and companies that use reporting deadlines, they are divided into different months:

• Organizations report until March 31 of the year following the reporting year.
• Entrepreneurs - until April 30 of the year following the reporting year.

On this date, as usual, the rule applies - if it falls on a weekend or holiday, then the final day is moved forward to the next working day.

Thus, in 2019 the deadline for submitting a declaration under the simplified tax system will be as follows:

• For companies - until April 1, 2019;
• For entrepreneurs - until April 30, 2019.

In addition, after each quarter, the entity that applies the simplified tax system must calculate the advance payment for the mandatory payment and send the received amount to the budget. There is no need to send quarterly reports to the Federal Tax Service confirming the correctness of the advance payment calculation.

Where are the reports submitted?

The Tax Code establishes that an organization that applies a simplified taxation system must submit a report at its location.

Entrepreneurs must send a declaration under the simplified tax system to the place of their registration. This rule applies even if the individual entrepreneur himself operates in another area.

Reporting Methods

The law defines three ways in which a declaration can be delivered to the Federal Tax Service:

• In the hands of the inspector in paper version- this can be done either personally or to a representative by proxy. The declaration must be printed or filled out by hand in two copies, one will remain with the Federal Tax Service, and the inspector will mark the second and return it back.
• By post- the completed declaration must be sent by letter with the described attachment to the Federal Tax Service. The inventory will indicate that it was the declaration according to the simplified tax system that was sent, and the date on the receipt will be the filing date.
• In electronic form– for this you need to conclude an agreement with a telecom operator and issue a digital electronic signature.

Attention! Some tax offices, when submitting a paper form, may also require you to provide a declaration file on a flash drive, or to print a special barcode on the form. Before submitting the document, it is best to clarify their requirements with the inspection in person or by phone.

Basic rules for filling out the declaration

When filling out a declaration under the simplified tax system, the following should be taken into account:

• A declaration under the simplified tax system can be filled out on a computer using special accounting programs or services, as well as by hand on a paper form with a black pen using only capital letters.
• Each sheet that makes up the document must have its own serial number.
• All numerical information that is recorded in the declaration must be indicated in whole rubles, with kopecks rounded according to the rules of mathematics.
• If some lines on the sheet are not filled in, or the data that needs to be written in the column is zero, then a “-” sign is placed in it.
• When entering information, you need to remember that you need to write down the data in the columns containing the amounts of tax advances. It must be remembered that the amounts indicated here are not those that were actually paid, but those received on the basis of calculations for a certain period. In this case, it is best to first completely enter the information into the sheets of section 2, and then return to section 1.
• Each sheet must be signed by the responsible person and the date of completion. If a company or entrepreneur uses a seal, its imprint must be placed only in the indicated place on the title page.
• After the report is completely generated, it is advisable to fasten its sheets not with a stapler, but with a simple paper clip.

Which sheets to fill out depending on the simplified tax system mode

The declaration initially contains sheets for both types of simplification.

If a business entity uses the “Income” type, then fill in the following:

• You need a title page
• Sheets 1.1; 2.1.1.
• If the taxpayer is a trade tax payer, then it is also necessary to fill out sheet 2.1.2.

If “Income minus expenses” is applied, the following sheets are filled out:

• Title page.
• Sheets with sections 1.2 and 2.2.

Attention! If some of them are not used, then there is no need to include blank sheets in the report. The sheets of Section 3 are filled out only if the entity has income in the form of targeted financing. If this is not the case, they are not filled.

Declaration form for the simplified tax system in 2019

Sample of filling out a declaration under the simplified tax system for 2019

Let's take a closer look at how a declaration under the simplified tax system is drawn up when submitting it to the tax authorities.

Title page

At the top of this sheet is the TIN and KPP number of the subject. It can be seen in the certificate that was issued to the business entity when registering it. For enterprises, the TIN code must contain 10 characters, for entrepreneurs - 12. In the first case, the remaining blank lines should be crossed out.

The checkpoint should only be indicated to legal entities, as entrepreneurs do not have this number. Next to it is entered the report page number in order, in this case 001.

After the name of the report, it is necessary to reflect the type of report using a code. If a company sends a report to the Federal Tax Service for the first time, the code “0–” is entered. When making an adjustment, you should indicate its serial number, for example, “1–” if the adjustment is submitted for the first time.

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Next to it, using the code, the period for which a declaration under the simplified tax system 2018 is drawn up and submitted is determined.

According to the directory, the following codes exist:

• “34” – annual reporting;
• “50” – reporting prepared by an organization or individual entrepreneur upon liquidation (reorganization) or closure of an individual entrepreneur;
• “95” – reporting when changing the taxation system;
• “96” - reporting when the simplified tax system is terminated.

This field can take the following values:

After this, you need to write down the full name of the company or personal data in the form of full name in four lines. entrepreneur. The remaining unfilled cells should be crossed out.

Then, under this section, the OKVED codes of economic activity are recorded, and from this year you need to use the new OKVED2 directory.

Attention! The OKVED2 code must contain at least four characters. The column indicates the main activity code that falls under the simplified tax system.

If the company has undergone reorganization, below, using the appropriate codes, it is necessary to reflect what form it is in, as well as the new INN and KPP of the legal entity.

After this, the compiler must record a telephone number by which, if necessary, the inspector can contact him.

Below on the title page you need to reflect the number of sheets that are included in this declaration. It is advisable to fill out this field last, when this information is already known.

Here on the right is the number of pages per appendix to the declaration. If this data is missing, this field must be crossed out.

The lower part of the title page is filled out by the taxpayer only on the left.

Here, using a code, he needs to indicate who the filer of the declaration is:

• “1” - is entered if the report is submitted by the taxpayer himself. This can be either the director of the organization or the entrepreneur himself.
• “2” - if the declaration is signed by a representative (full name must be indicated) or a company (its full name is reflected).

Attention! If the reporting is signed by an entrepreneur, then the full name is not indicated in the field, but a dash is placed. This data has already been indicated above.

After this, the reporting is endorsed and the date when the report will be submitted to the Federal Tax Service is indicated and the signature of the person who certifies the document is affixed. If the declaration is submitted by a representative, then a document confirming the authority of the specified person to take this action is reflected below.

Section 1.1 (STS “Income”)

As in the previous sheet, at the top you need to write down the TIN and KPP numbers (when available), as well as the page number in the report package.
Lines 010, 030, 060 and 090 should reflect OKTMO codes for individual entrepreneurs at the place of their registration, for companies - at the location of the organization.

In this case, only the first line must be filled out. The rest will contain a value only if there was a change of business address during the period. If the cells are not filled in, they should also be crossed out.

Column 020 reflects the final value obtained by subtracting columns 130 and 140 from section 2.1.1. If the region also provides for a trade tax, then the indicators of line 160 of section 2.1.2 must also be subtracted from the final result. In line 020 you need to reflect only positive payment values.

In column 040, the value is recorded after subtracting lines 141 and 020 from line 131. When the subject also pays a trading fee, you need to subtract the total of line 161.

Values ​​must also be recorded in this block if they are greater than 0. Otherwise, the resulting total is recorded in line 050.

Line 070 is calculated using the following algorithm: 132-142-020-040+050. In this case, the total is entered into it only if the value is positive, otherwise it must be reflected in line 080. When paying the trading fee, line 162 is also included in the deduction.

Line 100 reflects a positive value, which is calculated using the formula page (133-143) of section 2.1.1 – page (020-040+050-070+080) of section 1.1. If a negative result is received, it should be recorded in line 110. If the taxpayer calculates and transfers a trade tax to the budget, then the value of line 163 is taken into account in the calculation.

At the end of the sheet you must put the date the document was drawn up and the signature of the responsible person.

Section 1.2 (STS “Income minus expenses”)

In the top position of the sheet, the TIN codes are entered, and if there is a checkpoint, as well as the serial number of the sheet.

The OKTMO code is entered in columns 010, 030, 060 and 090. Absolutely, only column 010 needs to be filled in, and information is entered into the rest only when a new business address appears during the reporting period.

In column 020 you need to transfer the result from column 270 of section 2.2.

For column 040, the result is determined by subtracting columns: 271-020. If the result is greater than zero, it is entered. If not, then a dash is placed, and the result without a sign is written in column 050.

For column 070 the following formula is used: 272-020-040+050. The result is recorded only if it is greater than zero. A negative result without a sign is recorded in column 080.

The formula for column 100 is as follows: 273-020-040+050-070+080. If the result is greater than zero, it is written. If not, then it is entered without a sign in column 110.

Column 120 is filled in only if the result of column 280 is greater than 273. The formula for calculation is as follows: 280-020-040+050-070+080. If the result is negative, it is indicated without a sign in line 110.

Section 2.1.1 (STS “Income”)

In the top position, the TIN codes and, if available, checkpoint codes are entered, as well as the number of the sheet in the general stack.

In column 102 the code is entered - whether there are hired employees. “1” means they are present, and “2” means they are not.

In columns 110-113, income is entered in an incremental manner for each of the stages - three months, six months, nine months and a full year.

Columns 120-123 record the tax rate that is used in each of these periods.

Columns 130-133 record the tax calculation for each period. This is calculated by multiplying the income from columns 110-113 by the rate from columns 120-123 and dividing by 100.

In columns 140-143 you need to write down the amount of the deduction, which also includes fixed payments of individual entrepreneurs for themselves, as well as contributions for employees.

Attention! According to the rules, if an entity has hired employees (in column 102 “1” is indicated), then its amount cannot be more than half of the tax from columns 130-133.

Section 2.1.2 (STS “Income” - for trade tax payers)

This sheet should only include those entities who use the "Revenue" system and also list the trading fee. It includes 2 pages.

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In columns 110-113 the amount of income received is entered in an incremental manner for each of the indicated stages - three months, six months, nine months and a whole year.

In columns 130-133 you need to calculate the tax. To do this, use the rates recorded in columns 120-123 from section 2.1. To obtain the result, you need to multiply the income for the period by the rate corresponding to the period and divide by 100.

In columns 140-143 the amount of the benefit is entered incrementally for each period. If the payer has employees, then the benefit cannot be used more than half the tax.

In columns 150-153, payments of the trading fee are entered in an incremental manner for each period.

In columns 160-163 the amount of the trade fee is entered, by the amount paid the tax can be reduced. It is calculated as follows (using column 160 as an example): if column 140 is subtracted from column 130, and the result is less than column 150, and also less than or equal to subtracting 130 minus 140 from section 2.1.1, then the result of the column will be subtraction 130-140.

Attention! If these inequalities are not satisfied, then the total from column 150 is written into the column. For the remaining lines, calculations are made by analogy.

Section 2.2 (STS “Income minus expenses”)

At the top, the subject’s tax identification number and checkpoint are written down. The latest code is indicated if available.

In columns 210-213, the amount of income received by the subject for three months, six months, nine months and a full year is recorded in increments.

Expenses are entered in columns 220-223; this must also be done incrementally for three months, six months, nine months and the whole year.

Column 230 records the loss received during the early years of activity. This can be done when an economic entity takes it into account in the current period, and the income received exceeds the amount of expenses incurred.

Columns 240-243 are filled in by calculation. The positive result of subtracting from the values ​​of columns 210-213 the corresponding values ​​from columns 220-223 is entered in them. The resulting result is the tax base for a given period.

Attention! If, as a result of calculating lines 240-243, a loss is obtained, then it is entered in columns 250-253, but without the minus sign.

Columns 260-263 indicate the tax rates for each period. They can take a value from 5 to 15 percent based on the region of activity.

Columns 270-273 record the result of multiplying the base from lines 240-243 by the tax rate from lines 260-263. If a loss was incurred during this period, then a dash is simply entered in the field.

Column 280 is calculated as the result of multiplying the value of column 243 by 1% and reflects the amount of the minimum tax. It is recommended that absolutely everyone fill out this column, even if the calculated tax for the reporting period exceeds the minimum.

Section 3

This sheet has appeared in the simplified declaration since 2015. It is intended to enter information about sources of income that are recognized by law as targeted funding. If the entity does not have this kind of income, then this sheet is not filled out and is not included in the final report.

Zero reporting according to the simplified tax system - which sheets to submit

If during the reporting period the business entity did not conduct any business activity, it still needs to submit the report to the Federal Tax Service within the deadlines established by the Tax Code. However, in this situation, all of its number graphs will contain zeros.

If the subject applies the simplified tax system “income”

On the title page, he needs to enter information in all the columns. Next, you need to take a sheet with section 1.1 and indicate information in line 010. Information on positions 030, 060 and 090 needs to be filled out only when during these periods there was a change in the address of business, and therefore the OKTMO code changed.

Dashes are entered in all other columns on the sheet. Next, you need to take a sheet with section 2.1.1, and here indicate the information in column 102. In addition, the applicable tax rate must be written down in columns 120-123. All other columns on this sheet must be crossed out.

If the simplified tax system “income minus expenses” is applied

In this case, the title page is also fully prepared. Next, you need to take a sheet with section 1.2, and fill out column 010 on it. Similarly, columns 030, 060 and 090 need to be filled out only if the address of activity and OKTMO with it changed during the period.

All other columns on the sheet are crossed out. Next, you need to take a sheet with section 2.2, and on it indicate the applicable tax rate in columns 260-263. All other columns on the sheet are crossed out.

Penalty for failure to submit reports

If a business entity violates the deadline for submitting a declaration, or does not send it at all, penalties may be applied to it.

Their size is calculated based on the fact whether the tax was transferred at all:

• If the subject paid the tax on time, but did not submit the declaration itself, he may be awarded a fine of 1,000 rubles.
• If neither the tax was transferred nor a declaration was filed under the simplified tax system, then the amount of the fine is calculated as five percent of the amount of tax that needed to be transferred to the budget for each overdue month. In this case, the amount of the fine cannot be less than 1000 rubles. The maximum amount of the fine is limited to 30% of the total amount of tax not remitted.

Attention! If a taxpayer is registered with the Federal Tax Service as a tax payer under the simplified taxation system, but at the same time does not conduct business, he is still required to send a blank declaration to the government agency. Its absence will be equated to failure to submit, and will be punishable by penalties.

What changes have been made to the UST declaration?

When do I need to report on the new form?

What threatens a businessman if he submits a declaration on an old-style form?

Olga Mishchenko, magazine expert

Declaration on Unified Social Tax

Changes have been made to the form

The new form of the UST declaration, as well as the procedure for filling it out, were approved by Order of the Ministry of Finance of Russia dated December 29, 2007 No. 163n (hereinafter referred to as the Order).

The document is intended for general businessmen with hired employees. For social tax paid for subordinates in 2007, entrepreneurs are required to submit a declaration by March 31, 2008. We wrote in detail about filling out the report, albeit on a now canceled form, in the last issue of the magazine. In general, the procedure for drawing up the declaration, as well as the form itself, has been preserved, so we will focus only on those changes to the form that will affect businessmen.

New face

The title page of the declaration has undergone significant adjustments. Entrepreneurs no longer have to indicate their registration number (OGRNIP) here. Instead, the code of the main type of activity according to OKVED is entered. Cells have appeared to clarify the person submitting the declaration (organization, entrepreneur, foreign company). The businessman will put a “V” in the required field.

The title is now one page long. Previously, if the declaration was filled out by a citizen who does not have a TIN, he had to indicate information about his place of residence on page 002. In the new form, this data fits on one sheet. But the rule has been preserved: the entrepreneur does not fill out the lines indicating the place of residence; they are intended for individuals - payers of the Unified Tax.

Technical changes affected the procedure for confirming the accuracy and completeness of the information provided in the declaration. For entrepreneurs, there is now an individual line on the title page where the businessman will put his signature and the date of reporting.

The entrepreneur does not fill in the lines indicating the place of residence. They are intended for individuals – UST payers who do not have a TIN

A representative can submit the declaration for an entrepreneur. If this is an organization (for example, a businessman has entrusted accounting to a specialized enterprise), then in the lines “representative” the full name of the company is indicated, the signature of the head and the seal of the authorized company are affixed. When submitting reports is entrusted to an individual, his full name, surname and patronymic are written. There is also a line where the name of the document on the basis of which the representative acts is indicated. As a rule, this is a power of attorney. A copy of it must be attached to the declaration.

Let us remind you that an authorized representative of a businessman submits reports on the basis of a notarized power of attorney (Article 29 of the Tax Code of the Russian Federation).

Amendments to the declaration itself will affect firms. Firstly, section 2.2, intended for enterprises with separate divisions, has been removed. Secondly, section 2.1 is supplemented with a table for IT companies, which have their own tax rate regression scale (clause 6 of Article 241 of the Tax Code of the Russian Federation). All other sections retained their form and content.

The declaration for a businessman can be submitted by an authorized representative who has a notarized power of attorney for such actions

In order to fill out the declaration, rules for rounding indicators are now prescribed: values ​​​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble. The previous report was also prepared in whole rubles, although the rules were silent about this. In general, there have been no significant changes in the filling out rules, as well as in the form itself. Basically, these are instructions for the design of new tables and entered fields on the title, which should not cause difficulties for merchants.

For those who reported

If the entrepreneur has already submitted a declaration on the old form, there is no need to submit the report again. Indeed, at the time of reporting, Order No. 19n of the Russian Ministry of Finance dated January 31, 2006, which approved the previous form, was in effect. The order approving the new form was officially published in Rossiyskaya Gazeta on February 9, 2008. After this date, you can no longer report on old forms.

The decision on whether to re-compile reports or not remains with the merchant. The only argument in favor of re-submitting the declaration is a possible dispute with the inspectorate. The fact is that controllers in most cases require a report to be submitted on a new form. They follow the Order verbatim, which states that, starting with the submission of the Unified Social Tax declaration for 2007, the previous form is canceled and a new one is put into effect.

At the same time, the inspectors equate the failure to submit this report with the absence of reporting as such. And for this, a fine is provided - 5 percent of the amount of tax payable (additional payment) on the basis of the declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles.

When the delay is more than 180 days, the sanctions will be equal to 30 percent and 10 percent for each month starting from the 181st day (Article 119 of the Tax Code of the Russian Federation). At the same time, filing a declaration on the old form does not entail sanctions under this article, and judicial practice is unanimous on this issue (table).

Table. Disputes related to reporting on the old form

Note that inspectors may send a businessman a notice that he needs to re-submit the declaration on a new form. This will most likely occur outside of the reporting deadline. By complying with the requirements of the inspectors, the entrepreneur risks receiving a fine for late submission of the report.

In this situation, the filing date should be considered the day the first declaration was submitted, albeit on the old form. It will not be difficult to challenge the fine if the entrepreneur has a copy of the declaration with a tax mark indicating that the report has been accepted. Or, if the reporting was sent by mail, a shipping receipt.

If a merchant discovers an error in a previously submitted report, the updated declaration should be submitted on a new form. There will be no penalties when the re-report is submitted before the deadline, i.e. March 31, 2008. By law, you must report no later than March 30, but this year the day falls on Sunday, so the deadline is postponed to the next working day. There will be no fines in relation to an updated declaration submitted outside the established period if the merchant identified an error and paid additional tax and penalties (in case of underestimating the amount) independently, before the inspectors sent him a notice of the discovered error.

The report “Unified Social Tax Declaration for Persons Making Payments to Individuals” is intended for preparing a tax return for the unified social tax for persons making payments to individuals, in accordance with Order of the Ministry of Finance of Russia dated December 29, 2007 No. 163n.

A regulated report on the form selected by the user opens after clicking the “OK” button in the “start” report form. The open report will be set to the reporting period specified in the start form. You cannot change the reporting period in an already open report: if the report has not been recorded, you can refuse to enter the report and, again through the start form, open the report for another period.

Before starting work on compiling regulated reports, it is recommended that you read the description of working with regulated reports.

Filling procedure

To correctly transfer data between declaration sheets, it is recommended to follow the following sequence of sheet preparation:

1. Title page.

2. Section 3 "Information necessary for taxpayers to apply the tax benefits established by subparagraph 1 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation."

3. Section 3.1 "Calculation of compliance of conditions for the right to apply tax benefits established by paragraphs two and three of subparagraph 2 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation."

4. Section 2.1 “Distribution of the tax base (line 0100) and the number of individuals by intervals of the regression scale.”

5. Continuation of Section 2.1 “Distribution of the tax base (line 0100) and the number of individuals according to intervals of the regression scale for taxpayers-organizations operating in the field of information technology and applying tax rates established by paragraph 6 of Article 241 of the Tax Code of the Russian Federation.”

6. Section 2 "Calculation of the single social tax."

7. Section 1 “Tax amounts payable to the federal budget and state extra-budgetary funds, according to the taxpayer.”

Note

Title page, Sections 1, 2, 2.1 of the Declaration are submitted by all taxpayers. In Section 2.1, taxpayers (with the exception of organizations operating in the field of information technology and paying the unified social tax at the rates established by paragraph 6 of Article 241 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) fill out a table to reflect the tax base in intervals up to 280,000 rubles and above Organizations operating in the field of information technology and paying the unified social tax (hereinafter referred to as the tax) at the rates established by paragraph 6 of Article 241 of the Code fill out a table in Section 2.1 to reflect the tax base in intervals up to 75,000 rubles and above.Sections 3, 3.1 Declarations are filled out by taxpayers applying tax benefits in accordance with subparagraph 1, paragraphs two and three of subparagraph 2 of paragraph 1 of Article 239 of the Code.

Features of filling out some declaration sheets

Title page

You should provide information about the organization and information about officials that were not filled in automatically. Automatically filled information must be checked and, if necessary, edited.

Section 1 “The amount of tax payable to the federal budget and state extra-budgetary funds, according to the taxpayer”

In line 001 you must indicate the type of taxpayer:

01 - for organizations (except for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone; agricultural producers; organizations of folk arts and crafts; tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors; organizations operating in the field of information technology and paying tax at the rates established by paragraph 6 of Article 241 of the Code), taxed under the general tax regime.

02 - for agricultural producers (organizations and individual entrepreneurs), organizations of folk arts and crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors, taxed under the general tax regime.

03 - for individual entrepreneurs subject to the general tax regime.

04 - for individuals who are not recognized as individual entrepreneurs.

11 - for organizations (except for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone; agricultural producers; organizations of folk arts and crafts; tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors; organizations operating in the field of information technology and paying tax at the rates established by paragraph 6 of Article 241 of the Code), taxed under the general tax regime and at the same time applying special tax regimes.

12 - for agricultural producers, organizations of folk artistic crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors, taxed under the general tax regime and at the same time applying special tax regimes.

13 - for individual entrepreneurs subject to the general tax regime and at the same time applying special tax regimes.

21 - for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone.

22 - for organizations that have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, and at the same time carrying out activities outside the technology-innovation special economic zone.

23 - for individual entrepreneurs who have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone.

31 - for organizations operating in the field of information technology and paying tax at the rates established by paragraph 6 of Article 241 of the Code.

41 - for legal entities representing the Calculation of advance payments for tax on payments and other remuneration accrued in favor of individuals.

43 - for individual entrepreneurs who have the status of a resident of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, and at the same time carrying out activities outside the technology-innovation special economic zone.

The amount of tax payments payable to the federal budget and state extra-budgetary funds is determined automatically according to the declaration of Section 2.

The amounts of payments calculated for each month of the last quarter of the reporting period and subject to payment to the federal budget are transferred from column 3 of lines 0620 - 0640 of Section 2 of the report.

The amounts of payments calculated for each month of the last quarter of the reporting period and payable to the Federal Social Insurance Fund of the Russian Federation are transferred from column 4 of lines 0920 - 0940 of Section 2.

The amounts of payments calculated for each month of the last quarter of the reporting period and subject to payment to the FFOMS are transferred from column 5 of lines 0620 - 0640 of Section 2.

The amounts of payments calculated for each month of the last quarter of the reporting period and subject to payment to the TFOMS are transferred from column 6 of lines 0620 - 0640 of Section 2.

Section 2.1 “Distribution of the tax base (line 0100) and the number of individuals by intervals of the regression scale”

The distribution of the tax base according to the intervals of the regression scale provided for in paragraph 1 of Article 241 of the Code is contained in Section 2.1. Declarations.

The indicators of line 0100 of Section 2 in columns 3, 4, 5 are equal to the indicators of Section 2.1 of line 040 in columns 3, 4, 5, respectively.

Since no tax is charged or paid on the amounts of monetary allowance, food and clothing support and other payments received by individuals specified in paragraph 2 of Article 245 of the Code, then in Section 2.1. The stated amounts are not reflected in the declaration.

Since the amounts of allowance of persons specified in paragraph 3 of Article 245 of the Code are not subject to accrual or payment of tax to be credited to the federal budget, the indicated amounts are not reflected in column 3 of Section 2.1, and the number of these persons is not indicated in column 6 of Section 2.1 .

Since taxpayers - organizations and individual entrepreneurs who have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, pay tax only to the federal budget, then columns 4 and 5 of Section 2.1 are not covered by these taxpayers are filled out and the number of individuals in columns 7 and 8 of Section 2.1 is not indicated.

Distribution of the tax base according to intervals of the regression scale for taxpayers-organizations carrying out activities in the field of information technology (with the exception of taxpayers with resident status of a technology-innovation special economic zone), and meeting the conditions established in paragraphs 7 and 8 of Article 241 of the Code and applying rates taxes established by paragraph 6 of Article 241 of the Code are contained in the continuation of Section 2.1. Declarations.

Section 3 "Information necessary for taxpayers to apply the tax benefit established by subparagraph 1 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation"

The section is filled out by taxpayers applying tax benefits in accordance with subparagraph 1 of paragraph 1 of Article 239 of the Code for each individual - disabled person of group I, II or III, performing work (providing services) on the basis of an employment, civil law and (or) author's contract .

The number of completed lines in Section 3 of the Declaration must correspond to the number of disabled individuals to whom payments were made by the taxpayer during the tax period.

The procedure for filling out the tax return form for the unified social tax for taxpayers making payments to individuals was approved by Order of the Ministry of Finance of December 29, 2007 N 163n. Let's look at it in detail.

General requirements for filling out the Declaration

The tax return form for the unified social tax for taxpayers making payments to individuals is filled out with a ballpoint or fountain pen, in black or blue. It can be printed on a printer.

The declaration is submitted on paper or electronically in accordance with the legislation of the Russian Federation.

A declaration on paper can be submitted by the taxpayer to the tax authority in person or through his representative, sent by mail with a list of the contents, or transmitted via telecommunication channels.

When sending the Declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting the Declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

When filling out the Declaration, the following is taken into account.

All values ​​of the Declaration’s cost indicators are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

In each line and the corresponding column of the Declaration, only one indicator is indicated. In the absence of any individual indicators provided for in the Declaration, a dash is placed in the corresponding line.

If on the pages of the Declaration that must be submitted by the taxpayer, he does not fill out any tables, then a dash is placed in the fields of these tables.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the taxpayer or his representative under the correction indicating the date of correction. All corrections are certified by the seal of the organization (stamp for foreign organizations) or the signature of an individual entrepreneur, an individual not recognized as an individual entrepreneur, or their representatives.

Errors may not be corrected by correction or other similar means.

After filling out the Declaration, sequential numbering of the completed pages is entered in the “Page” field.

At the top of each completed page of the Declaration the following is indicated:

for Russian and foreign organizations:

taxpayer identification number (hereinafter referred to as TIN) and reason code for registration (hereinafter referred to as KPP), which is assigned to the organization by the tax authority to which the taxpayer submits the Declaration. When filling out the TIN of an organization, which consists of ten characters, in the twelve-cell zone reserved for recording the “TIN” indicator, zeros (00) should be entered in the first two cells;

for a Russian organization:

The TIN and KPP at the location of the organization are indicated by the taxpayer in accordance with the Certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation in form N 12-1-7, approved by the Order of the Ministry of Taxes of Russia dated 11.27.1998 N GB-3-12/309 “On approval of the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and document forms used when registering legal entities and individuals with the tax authority,” according to the Certificate of registration of a legal entity persons in the tax authority at their location on the territory of the Russian Federation in form N 09-1-2, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 “On approval of the Procedure and conditions for the assignment, application, as well as changes in identification taxpayer numbers and forms of documents used for registration, deregistration of legal entities and individuals", or according to the Certificate of registration of a Russian organization with the tax authority at its location on the territory of the Russian Federation in form N 1-1-Accounting, approved By order of the Federal Tax Service of Russia dated December 1, 2006.

N SAE-3-09/826@ "On approval of document forms used for registration and deregistration of Russian organizations and individuals."

Checkpoint at the location of the separate division - in accordance with the Notification of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location of the separate division on the territory of the Russian Federation in form N 12-1-8, approved by the Order of the Ministry of Taxes of Russia dated 11.27.1998 N GB-3-12/309, in accordance with the Notification of registration with the tax authority of a legal entity in form N 09-1-3, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178, or according to the Notification of registration of a Russian organization with the tax authority on the territory of the Russian Federation in form N 1-3-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@;

for a foreign organization:

TIN and KPP at the location of the branch of a foreign organization operating on the territory of the Russian Federation - on the basis of a Certificate of registration with the tax authority in form N 2401IMD, approved by Order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124 " On approval of the Regulations on the peculiarities of accounting by tax authorities of foreign organizations" (registered with the Ministry of Justice of Russia on 06/02/2000, registration number 2258; Bulletin of regulatory acts of federal executive authorities, 06/19/2000, N 25) (hereinafter referred to as the Order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124), as well as an Information Letter on registration with the tax authority of a branch of a foreign organization in form 2201I, approved by Order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124;

for an individual:

TIN in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 12-2-4, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12/309, in form N 09-2-2, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178, or in accordance with the Certificate of registration of an individual with the tax authority on the territory of the Russian Federation in form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@.

Title page, sect. 1, 2, 2.1 Declarations are submitted by all taxpayers. In Sect. 2.1 taxpayers (except for organizations operating in the field of information technology and paying the unified social tax at the rates established by clause 6 of Article 241 of the Tax Code of the Russian Federation) fill out a table to reflect the tax base in intervals up to 280,000 rubles. and higher. Organizations operating in the field of information technology and paying the unified social tax (hereinafter referred to as the tax) at the rates established by clause 6 of Art. 241 of the Code, in section. 2.1, a table is filled in to reflect the tax base at intervals up to 75,000 rubles. and higher. Sections 3, 3.1 of the Declaration are filled out by taxpayers applying tax benefits in accordance with paragraphs. 1, para. 2 and 3 pp. 2 p. 1 art. 239 of the Code.

The accuracy and completeness of the information specified in the Declaration is confirmed by taxpayers or their representatives at the bottom of the title page, as well as each completed section of the Declaration in accordance with paragraph 3 of Section. II of this Order.

The new form of the Unified Social Tax declaration was approved by Order of the Ministry of Finance of the Russian Federation dated January 31, 2006 No. 19n “On approval of the tax return form for the unified social tax for taxpayers making payments to individuals, and the Procedure for filling it out.” Thus, taxpayers now have a tax reporting document under the Unified Social Tax that fully complies with the requirements of the Tax Code of the Russian Federation.

From March 13, 2006, taxpayers are required to submit UST declarations using a new form. Order of the Ministry of Finance of the Russian Federation dated February 10, 2005 No. 21 n was declared invalid, since the content of certain sections of the form it approved did not comply with the legislation that changed in 2005.

For your information!

You can download the new declaration form, in particular, from the tax service websites: www.nalog.ru and www.mosnalog.ru.

Order of the Ministry of Finance of the Russian Federation No. 19n contains Appendices: No. 1 - a complete set of the declaration form (consists of six sections and is presented on 14 sheets) and No. 2 - The procedure for filling out a tax return for the unified social tax for taxpayers making payments to individuals(hereinafter referred to as the Filling Procedure).

Let us dwell on the general issues of filling out the UST declaration for 2005.

Only one indicator is entered in each line and its corresponding columns. If any indicators are missing, a dash is added.

All indicator values ​​are reflected in whole numbers, that is, in rubles. Rounding to whole rubles of the tax base, tax deduction, as well as calculated tax amounts, other indicators having a monetary value, which are reflected in the declaration, is carried out after summing up the relevant individual accounting data (for all individuals in whose favor payments were accrued) for the whole to the taxpayer.

Mandatory for submission by all taxpayers are: the first page of the title page, Sections 1,2,2.1.

Page 002 of the title page is submitted only by individuals who are not recognized as individual entrepreneurs, if they do not have a TIN.

Section 2.2. declarations are submitted only by organizations that have separate divisions that perform the organization’s duties for calculating and paying taxes and submitting a tax return. According to the provisions of paragraph 8 of Art. 243 of the Tax Code of the Russian Federation, these include separate divisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals.

Sections 3, 3.1 of the declaration are filled out by taxpayers applying tax benefits in accordance with subparagraph. 1, 2 p. 1 art. 239 Tax Code of the Russian Federation. The taxpayer's use of tax benefits is his right, not his obligation (Article 56 of the Tax Code of the Russian Federation), therefore he has the right to refuse to use tax benefits. In this case, the tax will be considered calculated in accordance with the law.

When filling out a declaration, it is mandatory for taxpayers to confirm the accuracy and completeness of the information specified in the declaration at the bottom of the title page, as well as each completed Section of the declaration. It should be noted that when filling out the Calculation of advance payments under the Unified Social Tax, confirmation of the accuracy and completeness of the information was provided only in Section 1.

To identify the taxpayer and the information provided by him, the following must be indicated at the top of each completed page of the declaration:

• for legal entities - INN and KPP;
• for individuals - TIN in accordance with the Certificate of registration with the tax authority of an individual at the place of residence. In the absence of a TIN, an individual who is not recognized as an individual entrepreneur reports personal data according to the entire list given on page 002 of the title page.

TITLE PAGE

When filling out page 001 of the declaration, the taxpayer indicates all details in accordance with Section II of the Filling Out Procedure. These details together make it possible to identify the taxpayer, the type of document (primary or corrective), and determine the correctness of the declaration (whether it was sent to the correct tax authority and whether the declaration form corresponds to the period for which it was submitted). Keep in mind that between the “Tax period” and “Reporting tax period” fields there are two untitled cells - they are not filled in. Apparently, there were some technical errors.

Page 002 of the title page, as stated earlier, is filled out only by an individual if he does not have a TIN.

SECTION 1

It is called “The amount of tax payable to the federal budget and state extra-budgetary funds.” It is often also called an accrual sheet.

This section reflects information on the amounts of tax calculated by the taxpayer and subject to payment to the federal budget and the budgets of state extra-budgetary funds for the tax period, including for each month of the last quarter of the tax period.

By line 001“Taxpayer” must indicate a special code in accordance with clause 1 of Section III of the Filling Out Procedure. By identifying himself with one of the established codes, the taxpayer in this way declares his obligations to calculate and pay other taxes and submit tax reports on them, and also points to the table of rates established by Art. 241 of the Tax Code of the Russian Federation, according to which he calculated the unified social tax. In addition, this code can be used to judge the completeness of the UST tax base declared in the declaration.

By line 010 the code of the administrative-territorial entity (OKATO) is indicated on the territory of which the unified social tax is paid.

By lines 020 the BCC is indicated to which the tax amounts payable are credited. In accordance with these indicators, tax is charged to the “Settlements with the Budget” cards (hereinafter referred to as the RSB card) and the amounts paid for a specific taxpayer are recorded.

Lines 030“Amount of tax payable for the tax period, total (RUB)” introduced for the first time, they reflect the amount of tax accrued for the entire tax period to the federal budget (non-budgetary fund). These indicators are for reference purposes, therefore the values ​​of lines 030 are not reflected in the RSB card.

The UST is accrued to RSB cards for the fourth quarter of 2005 according to the taxpayer’s data in accordance with the established payment deadlines for the following lines: 040 - for October; 050 - for November; 060 - for December.

Indicators lines 030-060 Section 1 is the final result and is determined after the tax calculation is made, or more precisely, when Section 2 of the declaration is completed. In clause 2 of Section III of the Filling Out Procedure, detailed explanations are given of which fields of Section 2 of the Declaration are used to form lines 030-060 of the accrual sheet.

SECTION 2

It's called "Calculation of the unified social tax." This is where the main changes took place. To understand the essence of these changes, let’s try to consider them systematically based on the established methodology for calculating the unified social tax.

Everyone is accustomed to the fact that the UST declaration form is almost completely identical in form to the form of the Calculation of Advance Payments under the UST, and this is natural. The indicators necessary for calculating tax are taken into account by the taxpayer on a monthly basis and on an accrual basis, which is due to the provisions of Art. 241, 243 Tax Code of the Russian Federation. The tax is calculated monthly by applying regressive rates to the tax base formed on an accrual basis from the beginning of the year, and is paid for the last month minus the previously calculated one (that is, in the previous month).

The Ministry of Finance of the Russian Federation abandoned the usual one summary table. One of its disadvantages was the large number of “crossed” fields (51 indicators were not initially filled in), another disadvantage was the need to duplicate individual indicators.

In the new form of Section 2 of the declaration, a single table is divided into separate blocks by groups of similar indicators (cumulatively from the beginning of the year, for the last quarter of the tax period, broken down by month). At the same time, identical indicators generated simultaneously for several budgets are combined into one column. Thus, “crossed” lines are excluded and indicators are not duplicated.

It should be noted that this method of reflecting indicators eliminates technical errors (typos and typos) often made by taxpayers. For example, it is no longer possible to indicate different data on the tax base in terms of TFOMS and FFOMS, which are always equal. The difference in the tax base indicators for the TFOMS and the FFOMS indicates an error by the payer in the calculations.

To make the logic in the formation of the tax base clear (line 0100), it is necessary to consider the indicators that are excluded from it.

The tax base is determined in accordance with Art. 237 of the Tax Code of the Russian Federation, when calculating it, any payments and remuneration are taken into account (with the exception of the amounts specified in Article 238 of the Tax Code of the Russian Federation), regardless of the form of their implementation.

However, there are other grounds for excluding certain payments from the tax base under the Unified Social Tax (established by Chapter 24 of the Tax Code of the Russian Federation). These indicators are indicated in the table as note(at the end of section 2 of the declaration) and do not participate in the calculation of tax.

By line 1100 declarations reflect payments that are not subject to taxation and are not included in the tax base under the Unified Social Tax:

In column 3 (for FB, TFOMS and FFOMS) - on the basis of clause 1 of Art. 238 Tax Code of the Russian Federation;

In column 4 (for Social Insurance Fund) - based on clauses 1 and 3 of Art. 238 NKRF.

Based on clause 3 of Art. 238, in addition to the payments specified in paragraphs 1 and 2 of this article, the tax base (in terms of the Social Insurance Fund) also does not include any remuneration paid to individuals under civil law contracts and copyright agreements.

Thus, the indicators in column 4 on line 1100 will be greater than the indicators in column 3 if the taxpayer made payments under civil and copyright agreements.

By line 1000 the declaration reflects payments that are not recognized as an object of taxation in accordance with clause 3 of Art. 236 Tax Code of the Russian Federation.

The list of payments related to expenses not taken into account for profit tax purposes and not recognized as an object of UST taxation is established by Art. 270 Tax Code of the Russian Federation. Since the exclusion of these payments from the tax base is made for the tax as a whole, the indicator in line 1000 will be the same in columns 3 and 4 for all budgets included in the Unified Social Tax.

By line 1200 in columns 3 and 4 of the declaration, taxpayers reflect the amounts of monetary allowance, food and clothing support and other payments made in favor of individuals specified in clause 2 of Art. 245 of the Tax Code of the Russian Federation, in connection with their performance of the duties of military and equivalent service and not subject to unified social tax.

Accordingly, the line indicator 1200 is the same for columns 3 (for FB, TFOMS AND FFOMS) and 4 (for FSS).

By line 1300 A separate block reflects the amounts of salary of prosecutors, investigators and judges, which are not included in the tax base in the FB part on the basis of clause 3 of Art. 245 Tax Code of the Russian Federation. At the same time, tax in terms of TFOMS, FFOMS and Social Insurance Funds on such amounts is paid on a general basis.

Taking into account the specified exemptions on lines 0100-0140 of the “Tax base” indicator, the tax base indicators for the FFOMS and TFOMS are always equal (column 5).

The procedure for generating quarterly indicators should be explained using an example lines 0110“including for the last quarter of the tax period.” The indicator for this line is defined as the sum lines 0120, 0130, 0140(indicators for three months of the last quarter - October, November, December, respectively).

In a similar manner, quarterly amounts are calculated for other indicators in section 2. This is how the formation of indicators within the declaration is monitored not only by taxpayers but also by tax authorities when conducting desk audits.

The declaration also provides for inter-documentary control of indicators generated on an accrual basis. Indicators “For the tax period, total”(lines 0100,0200,0300, 0400, 0500, 0600, 0700, 0800, 0900) are equal, respectively, to the sum of the indicators “For the last quarter of the tax period” of this declaration (lines 0110, 0210, 0310, 0410, 0510, 0610, 0710, 0810 , 0910) and “Total” indicators (lines 0100, 0200, 0300, 0400, 0500, 0600, 0700, 0800, 0900) Calculation for 9 months of 2005 for the corresponding budgets.

By lines 0200-0240 indicator "Amount of tax calculated" the amounts of the unified social tax calculated into the federal budget and extra-budgetary funds are reflected at the rates established by Art. 241 Tax Code of the Russian Federation.

The specified amount is determined by adding up the tax amounts, which are calculated, in particular, in rubles and kopecks for each individual in whose favor the payments were made.

After rounding the received amount of calculated tax to whole rubles, it is reflected by the taxpayer on lines 0200-0240 of the declaration. However, this does not mean that the tax amounts calculated in this way (at rates) must be paid. By the way, in the FB part, lines 0200-0240 should indicate amounts calculated based on a rate of 20% (and further taking into account regression).

By lines 0300-0340 in column 3 (FB) of the indicator "Tax deduction" reflects the amount of tax deduction applied by the taxpayer for the corresponding periods when calculating the amount of the unified social tax in the part of the Federal Fund in the amount of insurance contributions accrued for the same period for compulsory pension insurance. Such a reduction is provided for in paragraph 2 of Art. 243 Tax Code of the Russian Federation.

Lines 0400-0440 indicator "Amount of tax benefits" are filled out by taxpayers-organizations applying tax benefits (in the amount of no more than 100 thousand rubles per individual) on the basis of subclause. 1 (on payments in favor of disabled people) and sub. 2 (for payments made by public organizations of disabled people) clause 1 of Art. 239 Tax Code of the Russian Federation. In essence, this is a “preferential tax base”. The legality of the application of these benefits is additionally confirmed by organizations when they fill out Sections 3. and 3.1 of the declaration.

In turn, for entrepreneurs-employers such a benefit when paying the unified social tax is not provided.

It is also necessary to clarify why the amounts of tax benefits in the Social Insurance Fund (column 4) may differ from the FB, FFOMS and TFOMS (column 3). For example, when applying a tax benefit in relation to payments accrued in the amount of 100,000 rubles to an individual - a disabled person of group II under a civil law contract, the amount of the “preferential tax base” in terms of FB, FFOMS and TFOMS will be equal to 100,000 rubles, and in part of the FSS it is equal to zero.

Payments under civil law contracts are not included in the tax base for the Social Insurance Fund of a specific individual. This means that the “Tax base” indicator in terms of the Social Insurance Fund for this individual initially has a zero value. Consequently, there is nothing to benefit from in terms of the Social Insurance Fund; there is no tax base that can be exempted from paying tax in terms of the Social Insurance Fund.

By lines 0500-0540 indicator the amounts of tax not paid to the FB and the corresponding extra-budgetary funds in connection with the application of tax benefits are reflected. This indicator is a kind of “preferential tax” that does not have to be paid on the amount of the “preferential tax base”.

To calculate these amounts in terms of FSS, FFOMS and TFOMS (columns 4, 5, 6), it is enough to multiply the “preferential tax base” on lines 0400-0440 by the maximum tax rate established by Art. 241 of the Tax Code of the Russian Federation for a specific budget (3.2%, 0.8% and 2%, respectively).

When calculating indicators on lines 0500-0540 in the FB part, it is necessary to take into account that before applying tax benefits, the taxpayer has already reduced the amount of tax calculated in the FB at rates (conditionally at 20%) by the amount of the tax deduction (in the amount of insurance premiums calculated based on a general tariff of 14% applied to the same tax base). Consequently, only the remaining part of the tax, that is, calculated at 6% (20% - 14%).

By lines 0600-0640 indicator "Tax accrued" the amounts of tax that are subject to accrual in the taxpayer's RSB cards (except for the Social Insurance Fund) are reflected, but in fact are actual obligations to pay tax. This indicator is calculated using the formulas indicated in these lines.

To determine the tax to be accrued (paid) in the BF part (column 3), you need to reduce the amount of tax calculated according to the rates (lines 0200-0240), by the amount of the tax deduction (lines 0300-0340) and by the amount of the “preferential tax”, if the organization I decided to use tax benefits (lines 0500-0540).

According to the FSS, FFOMS, TFOMS (columns 4, 5, 6), the amount of tax calculated according to the rates (lines 0200-0240) is reduced by the amount of the “preferential tax” (lines 0500-0540).

Keep in mind that if the taxpayers listed in paragraph 2 of Art. 245 of the Tax Code of the Russian Federation, do not have the opportunity to fill out the entire declaration form due to the confidentiality of the information provided, then it must be filled out starting from lines 0600-0640.

At this point, the tax calculation for the Social Insurance Fund has not yet been completed; the indicators discussed below will relate only to this fund.

According to paragraph 2 of Art. 243 of the Tax Code of the Russian Federation, the amount of tax payable to the Social Insurance Fund is subject to reduction by taxpayers by the amount of expenses incurred by them independently for the purposes of state social insurance, provided for by law.

By lines 0700-0740 index “Expenditures made for the purposes of state social insurance at the expense of the Social Insurance Fund” filled out by the taxpayer based on data on actual expenses incurred. These indicators must correspond to the amounts of expenses indicated in section 1 of the Payroll Statement for Social Security Fund funds in Form 4-FSS.

When calculating the tax obligations of the payer in terms of the Social Insurance Fund, the funds received by him from the executive body of the Social Insurance Fund to his bank account in order to reimburse expenses exceeding the amount of accrued tax must also be taken into account. These funds are reflected at lines 0800-0840 indicator “Reimbursed by the executive body of the Social Insurance Fund.” Moreover, the amounts of compensation are reflected in the period in which they were actually received from the Social Insurance Fund, regardless of the period in which there was an overspending of funds for social insurance purposes over the amount of accrued tax.

Until the FSS reimbursed this amount of overexpenditure, it was listed in the taxpayer’s RSB card as an overpayment, from which it follows that the FSS owed the taxpayer this amount.

The actual obligations of the taxpayer to pay tax in terms of the Social Insurance Fund are indicated by lines 0900-0940 indicator “Subject to accrual to the Social Insurance Fund” and are calculated according to the formulas specified in them.

From lines 0600-0640 (tax accrued taking into account benefits), we subtract expenses for the purposes of the Social Insurance Fund (lines 0700-0740) and add the amount of compensation received from the Social Insurance Fund (lines 0800-0840).

Moreover, if in any month the amount of expenses incurred by the taxpayer exceeds the amount of tax accrued for that month, the indicator “Subject to accrual to the Social Insurance Fund” will take a negative value. The tax authority is obliged to take into account this excess amount in the RSB card under the Social Insurance Fund as an overpayment, which can be taken into account against the payment of future tax charges if the taxpayer does not want to receive this excess expenditure from the Social Insurance Fund in the form of a refund.

SECTION 2.1

Filling out the section “Distribution of the tax base (line 0100) and the number of individuals by intervals of the regression scale” should not cause any difficulties. A similar section is available in the Calculation of Advance Payments.

According to the instructions given in Section V of the Completion Procedure, it is difficult to understand the purpose of this mandatory section of the declaration for all taxpayers without exception.

Section 2.1 of the declaration is perhaps fundamental from the point of view of tax control. The tax authority has the opportunity to check the correctness of tax calculation on an accrual basis: by applying the appropriate rates to the tax base distributed over intervals, compare the result obtained with the indicators of line 0200 indicated by the taxpayer.

The remaining sections of the return are completed and submitted by the taxpayer only under certain circumstances.

SECTION 2.2

This section, called “Summary indicators for the tax period for the calculation of the unified social tax by organizations that have separate divisions that perform the duties of organizations for paying tax and submitting a tax return”, filled out only by organizations that have independent separate divisions.

Moreover, only the parent organization fills it out and submits it with a declaration to the tax authority at the place of its registration, and separate divisions do not fill out this section.

In Section 2.2 of the declaration, the indicators are similar to Section 2 of the declaration, are reflected on an accrual basis for the tax period, on even lines for the organization as a whole,

including all separate divisions, and for odd lines, summary indicators only for independent separate divisions. In turn, the difference between the even and odd lines in each indicator must be equal to the corresponding line in Section 2.

SECTION 3

The procedure for taxpayers confirming tax benefits applied by them on the basis of sub-clause has changed. 1 clause 1 art. 239 of the Tax Code of the Russian Federation (from payments in favor of disabled people of groups I, II, III).

Excluded from the declaration: section “Payments accrued by the taxpayer in favor of individuals who are disabled people of groups I, II or III, included in lines 0400-0440 of Section 2", which in Calculations for advance payments was filled out by taxpayers for each disabled person, as well as consolidated section 3.1 “Payments in favor of all individuals who are disabled people of group I, II or III, included in lines 0400-0440 of Section 2".

Instead, one summary table has been introduced using a new form: “Payments accrued by the taxpayer in favor of individuals who are disabled people of groups I, II or III, included in lines 0400-0440 Section 2". In previous years, taxpayers have already encountered similar tables.

This table allows for each disabled individual to control both the period for which the disability was established and the amount of payments accrued to these individuals, from which the taxpayer-organization will not pay tax.

It must be taken into account that according to column 5 of Section 3, the indicator for each disabled individual cannot exceed 100,000 rubles.

SECTION 3.1

This section is “Calculation of conditions for the right to apply tax benefits established by subparagraph 2 of paragraph 1 of Article 239 of the Tax Code of the Russian Federation”- corresponds in form, name and filling procedure to section 3.2 of Calculation of Advance Payments.

In turn, the table from Calculation “Note to Part II of Section 3.2 “List of organizations whose contributions constitute the authorized capital of an organization claiming the right to apply a tax benefit” not included in the declaration.

In general, the UST declaration form for 2005, although it underwent certain adjustments, did not change the tax calculation procedure that had already become familiar. The new procedure for displaying indicators will help eliminate technical errors (typos and typos).

However, any change in tax reporting under the Unified Social Tax, even quite progressive ones (we will consider them as such), gives rise to vague anxiety in the soul of the taxpayer. After all, April 20 is just around the corner, and a completely logical question arises: will the forms of settlements for advance payments change? I would like to hear comments from the Russian Ministry of Finance on this issue.

Let's look at the procedure for filling out the UST declaration for 2005.

EXAMPLE

Granit LLC carries out wholesale trade in household appliances. The organization's staff in 2005 consisted of two people: general director Ardelyan and chief accountant Kovalev. In April 2005, she entered into a civil contract for the maintenance of office equipment and software updates with citizen Suslov. In May, Suslov submitted to the accounting department of Granit LLC an ITU certificate establishing disability group III for him for a period of 1 year, issued on 03/01/2005.

1. Accruals for 9 months of 2005 amounted to:

Ardelyan - 270,211 rubles, of which 10,211 rubles. - temporary disability benefits accrued in March. Accepted as expenses for social insurance purposes by the FSS authorities is 9076 rubles;

Kovalev - 210,000 rubles, of which 20,000 rubles. - financial assistance accrued in July for dental treatment and prosthetics.

2. Accruals for the fourth quarter of 2005 amounted to (salaries):

Ardelyan - 90,000 rubles. (30,000 rubles per month);

Kovalev - 60,000 rubles. (20,000 rubles monthly).

Based on the work acceptance certificates, payments were made to Mr. Suslov under a civil contract: in May - 20,000 rubles, in August - 15,000 rubles, in November - 15,000 rubles.

Organizations are required to keep records of taxable objects, which, in terms of the Unified Social Tax, are payments accrued to individuals under labor, civil law and copyright agreements (clause 3 of Article 23, clause 2 of Article 237 and clause 4 of Article 243 of the Tax Code of the Russian Federation) . Since the UST rates are applied to the tax base of each individual, tax accounting for the purposes of calculating the UST is kept for each person separately (tax cards recommended by Order of the Ministry of Taxes of Russia dated December 27, 2004 No. SAE-3-05/443).

Let us consider in a simplified form how the taxable tax base for the Unified Social Tax was formed for 9 months, the fourth quarter and 2005 on an accrual basis for the employees of Granit LLC, taking into account the provisions of clause 3 of Art. 236 and Art. 238 of the Tax Code of the Russian Federation, which allows certain payments to be excluded from it (see Table 1).

Since the organization made payments under a civil contract, we will consider the tax base in terms of the Social Insurance Fund separately (see Table 2). According to paragraph 3 of Art. 238 of the Tax Code of the Russian Federation, payments under a civil contract made to Suslov are not included in the tax base for the Social Insurance Fund.

Based on the calculations made, we fill in lines 0100-0110 of the “Tax base” indicator of Section 2 of the declaration, as well as lines 1000 and 1100 of the last block of indicators "Note"(see forms 1, 2).

Taking into account the calculations made, we will fill in the indicators "Tax accrued"(lines 0200 0240) Section 2 of the declaration (see form 3).

Table 1 (rub.)

Table 2 (rub.)

Table 3

Calculation of tax to the federal budget (from tax base amounts up to 280,000 rubles - 20%, from 280,000 to
600,000 rub. - 56,000 rub. + 7.9%)

Table 4

Calculation of tax in the Social Insurance Fund (from tax base amounts up to 280,000 rubles - 3.2%, from 280,000 to 600,000 rubles - 89,960
rub.+ 1,1%)

Table 5

Calculation of tax in the Federal Compulsory Medical Insurance Fund (from tax base amounts up to 280,000 rubles - 0.8%, from 280,000 to 600,000 rubles -
- 2240 rub. + 0.5%)

Table 6

Calculation of tax in the TFOMS (from tax base amounts up to 280,000 rubles - 2%, from 280,000 to 600,000 rubles -
- 5600 rub. + 0.5%)

In the example under consideration, we will calculate the amount of tax deduction. Since these are insurance contributions for compulsory pension insurance (hereinafter referred to as OPS) as a whole, we will calculate the amount of tax deduction from the total tariff regardless of the date of birth of each individual, but taking into account the intervals of the taxable base established by Art. 22 of Law No. 167-FZ (with the amounts of the taxable base: up to 280,000 rubles - 14%, from 280,000 to 600,000 rubles - 39,200 rubles + 5.5%) (see Table 7).

Based on the calculations made, you can fill in lines 0300-0340 of the indicator "Tax deduction" Section 2 of the declaration (see form 4).

Since the organization uses tax benefits according to sub. 1 clause 1 art. 239 of the Tax Code of the Russian Federation in relation to payments made to group III disabled person Suslov, fill in lines 0400-0440 of the indicator "Tax benefit" Section 2 of the declaration (see form 5).

Due to the fact that the tax base in terms of the Social Insurance Fund for accruals to Suslov under a civil law agreement was not formed, there are no payments taken into account when determining tax benefits in terms of the Social Insurance Fund. For this reason, column 4 of this block contains dashes.

According to the accepted methodology, to calculate the indicator of lines 0500-0540 “The amount of tax not subject to payment in connection with the application of tax benefits” Section 2 of the declaration, you need to multiply the preferential payments (on lines 0400-0440) by the maximum rate established by Art. 241 of the Tax Code of the Russian Federation for the corresponding budget, and for the FB - by 6% (20% - 14%) (see Form 6).

At this stage, using the available data, it is possible to determine the actual amount of tax liabilities payable by the taxpayer and accrued by the tax authority to the RSB card - lines 0600-0640 of the indicator "Tax accrued" Section 2 of the declaration (see Form 7).

Table 7

Data on the amounts of accrued tax by indicator "Per month"(except for column 4 - FSS) must be moved to Section 1 “The amount of tax payable to the federal budget and state extra-budgetary funds” declaration - accrual sheet.

At the same time, regarding the Social Insurance Fund, the calculation of tax liabilities continues. According to paragraph 2 of Art. 243 of the Tax Code of the Russian Federation, the amount of tax in the Social Insurance Fund is reduced by the amount of social insurance expenses accepted from Granit LLC by the Social Insurance Fund authorities in the case of temporary disability in March 2005 in the amount of 9,076 rubles. (minus 2 days from the amount of benefits accrued based on the standard for Ardelyan - 10,211 rubles) (see form 8).

Data on the amounts of accrued tax by indicator "Per month" should also be moved to Section 1.

Section 2.1 of the declaration is mandatory for all taxpayers to complete. "Distribution tolog base (line 0100) and the number of individuals according to the intervals of the regression scale.”

Based on the amounts accrued to Kovalev and Suslov in 2005, subject to unified social tax (in the amount of up to 280,000 rubles each), and payments to Ardelyan (in the amount of 350,000 rubles, that is, in the range from 280,000 to 600,000 rubles) Section 2.1 filled out as follows (see form 9).

Since 000 "Granit" used tax benefits in calculating the unified social tax in accordance with Art. 239 of the Tax Code of the Russian Federation, Section 3 of the declaration will be required to be completed, which indicates data on disabled people and the amount of the tax base exempt from paying tax (without breakdown by budget) (see Form 10).

After filling out all the necessary sections, you need to certify the data indicated in them with the signatures of officials, number all pages of the declaration (in the field located at the top of each sheet) and fill out the title page. The declaration is ready for submission to the tax authority.

Section 2.1. Distribution of the tax base (line 0100) and the number of individuals by intervals of the regression scale

Section 3. Payments accrued by the taxpayer in favor of individuals who are disabled people of Group I, II or III, included in lines 0400-0440 of Section 2