The term for payment of tax on USN, provided for by law.

For legal entities and IP, which can be classified as a small business, the state carefully provides for a special type of taxation - USN, (simplified taxation system), as it is also called burned accountants - "simplified". This taxation regime is characterized by lowered tax rates compared to the OSTO (general taxation system) and UTII (unified tax on imputed income), as well as a simplified procedure for accounting at the enterprise or an individual entrepreneur.

According to the Simplified Taxation System, there are two rates: 6%, where the taxable base is solely the income of the tax agent and 15%, where the basis for calculating tax deductions is revenue minus expenditure. To small business by law are companies whose average number of employees does not exceed one hundred people, and the revenue for the year is at least 45 million rubles.

It should also be noted that the USN is applicable only under certain conditions. For example, for specialized types of activities that provide for a license, only EIA and UTII are suitable . The term for the payment of the tax on the USN requires a certain time frame, which is regulated by the Tax Code of the Russian Federation, Article 346.21. After the expiration of the tax period, payments are made, as well as the declaration of income. Taxes must be paid not later than March 31, for the previous tax period (according to the Tax Code of the Russian Federation - one year). If you do not meet the deadline for the payment of a tax on a simplified tax, then administrative sanctions can be followed in the form of fines and penalties.

If we talk about the timeframe for filing an income declaration, then companies of all forms of ownership are required to submit income statements no later than March 31 for the previous year, as already indicated. Legislatively this norm is fixed in the Tax Code of the Russian Federation 346.23, paragraph 1.

But for tax agents of the Russian Federation - individual entrepreneurs, who, as it is known, do not formally belong to legal entities, this rate differs slightly from the generally accepted one, including another period for the payment of tax on USN.

For individual entrepreneurs, the term of payment for USN is slightly different from legal entities. IPs pay tax deductions, and also provide a declaration of income to the inspection at their place of residence no later than April 30, and not March 31, as it is established for LLCs serviced by USN. Legislative basis of paragraph 2 of Article 346.23 of the Tax Code.

When determining the schedule of tax payments, there can be difficulties, so we will take a concrete example of a situation that can be interpreted in two ways, when the deadline for the payment of tax on USN is determined.

Suppose that company N is registered and registered with the tax authorities in December. Then the first tax period for this company will be the first day from the date of registration and until the end of the next calendar year.

In case of liquidation of the company, the tax period is determined as follows ... Suppose that the company Vector LLC was liquidated on May 17 (all procedures were completed on that date). Then formally the term of payment of the USN for the year of Vector LLC will be considered as an interval from January 1 to May 13 of the same year.

Also with the tax period for, for example, LLC "Romashka", registered in December of the previous year, and liquidated in June current. The deadline for the payment of the tax on the USN is considered exactly at the date of liquidation.

The exception to these rules is if the organizations pass the period of separation or accession. These cases do not fall under these principles of determining the tax period. The tax period defined for a single tax on the USN is the first quarter, nine months, half a year.