Declaration form according to the usn. Sample of filling out the simplified taxation system “income” declaration. What sections to fill out in the Tax Return under the simplified tax system

New form "Tax return for tax paid in connection with the application of the simplified taxation system" officially approved by the document Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

More information about the application of the KND form 1152017:

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During the export procedure on the basis of temporary declarations, the tax authorities must submit a complete customs... completed before the end of the tax period for which the value added tax declaration is submitted... used in business activities, as part of expenses when determining the object of taxation for tax paid in connection with the application of the simplified taxation system, in the manner prescribed...
Review of letters from the Ministry of Finance of the Russian Federation for March 2019
Tax Code of the Russian Federation and, accordingly, in section 7 of the VAT tax return, approved by order of the Federal Tax Service... In this regard, the organization engaged in the production and sale of decorations, when determining the tax base for the tax paid in connection with the application of the simplified taxation system, c. .. are taken into account by the taxpayer-lessor in income when calculating the tax base for the tax paid in connection with the application of the simplified taxation system. Letter dated 29...
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In VAT returns, transactions involving the sale of equipment to the public, submission to the tax authority of VAT and income tax returns with “zero” indicators... tax benefits in the form of a VAT refund from the budget and a reduction in the tax burden of the counterparty for the tax paid in connection with the use of a simplified taxation system...
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Review of letters from the Ministry of Finance of the Russian Federation for October 2017
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Declaration of the simplified tax system 2018 - a sample of filling out this document may be needed by every taxpayer working on this system. How the declaration form under the simplified tax system has changed in recent years and how to fill out its latest version, find out from our material.

Who and how to submit a declaration under the simplified taxation system

The tax return paid in connection with the application of the simplified tax system is submitted by all taxpayers who have chosen the simplified taxation system.

To fill out the declaration, data from the book on income and expenses is used. The declaration is submitted annually by both legal entities and individuals - entrepreneurs.

The tax return can be submitted in person (or through a representative), by sending mail or through telecommunications channels. Each taxpayer chooses a method convenient for himself. There is no obligation for taxpayers to submit reports in electronic format.

Find out how to submit tax returns online.

When submitting a declaration through a representative, it is necessary to keep in mind that the individual entrepreneur will have to issue a notarized power of attorney to the authorized person. But for legal entities, it is enough to print out a regular power of attorney form and certify it with your seal and signature of the manager.

Where and when is a tax return submitted under the simplified tax system?

A tax return under the simplified tax system for the reporting tax period is submitted by legal entities until the end of March of the year following the reporting year, and individual entrepreneurs - until the end of April. If a taxpayer ceases activity or loses the right to work using the simplified tax system, reports are submitted by the 25th day of the month following one of the listed events.

When submitting a declaration under the simplified tax system for 2018, “simplified” legal entities can report later than the date stipulated by tax legislation - instead of 03/31/2019 (which falls on a Sunday, a day off), they can submit tax reporting under the simplified tax system on 04/01/2019 (Monday).

For individual entrepreneurs, the deadline for submitting the declaration for 2018 is no later than 04/30/2019.

Taxpayers - individual entrepreneurs submit a declaration to the Federal Tax Service at their registration address, and legal entities - to the tax service, to which they are accountable at their legal address indicated in the constituent documentation.

Read about the procedure for submitting a declaration by “simplified” taxpayers in this article.

The procedure for filling out a declaration according to the simplified tax system

The tax return under the simplified tax system must be filled out by hand or typewritten. The filling rules are standard, as for all reporting documents. There should be no corrections; the sheets should be connected with a paper clip, not a staple from a stapler, so as not to damage the barcode.

Only completed sheets must be submitted to the inspection; empty sheets will not be submitted. The company's seal (if any) and the manager's signature are placed on the title page, in a place specially designated for this purpose.

The declaration contains data rounded to the nearest ruble. All pages of the report must be numbered; there is no need to staple the sheets. The declaration should be filled out starting from section 2, since when filling out section 1, data from section 2 is used. Taxpayers who have chosen different objects of taxation are offered individual sheets to fill out.

So, those who pay 6% on their income fill out the sheets of subsection 2.1, and then 1.1. Taxpayers paying tax in the form of a differentiated rate established by taxation entities (or 15%, if the amount is not established by the entities) of the difference between income and expenses, fill out subsections 2.2 and 1.2, respectively.

Filling out a declaration under the simplified tax system by an individual entrepreneur

The procedure for filling out a declaration by an individual entrepreneur is not much different from filling it out by a taxpayer - a legal entity. The technical difference is that the checkpoint number is not filled in at the header of the title page and all subsequent sheets (dashes are placed), since the individual entrepreneur simply does not have one.

To fill out the “TIN” field, an individual entrepreneur can take the necessary information from the certificate of registration with the tax authority of an individual at the place of residence in the Russian Federation.

In the section of the title page “I confirm the accuracy and completeness of the information specified in this declaration,” the individual entrepreneur does not need to indicate his full name. He just needs to put a personal signature and the date of signing the declaration.

According to line code 102 of section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income),” the individual entrepreneur indicates:

1 - if he makes payments and other remuneration to individuals;
2 - if the individual entrepreneur does not make the above payments.

If the individual entrepreneur indicated 2 in field 102, in lines 140-143 he reflects the insurance premiums paid to the Pension Fund of the Russian Federation, FFOMS in a fixed amount - these amounts reduce the amount of tax (advance tax payments). These individual entrepreneurs are not subject to the limitation of 50% of the amount of calculated tax (advance tax payment). In this case, the amount of insurance premiums paid in the tax (reporting) period and related to this tax period, reflected by line codes 140-143, should not exceed the amount of calculated tax (advance tax payments), indicated, respectively, by line codes 130 -133.

Otherwise, there are no differences in filling out the declaration for individual entrepreneurs and legal entities.

The deadline for submitting a declaration for individual entrepreneurs is one month longer than for legal entities.

Tax return according to the simplified tax system for 2013

Over the past few years, the declaration under the simplified tax system and the procedure for filling it out have changed several times. If a “simplified” person needs to submit clarification for previous periods, he needs to have information about the form in force at that time.

The declaration under the simplified tax system of the 2013 model was drawn up in the form approved by order of the Federal Tax Service of Russia dated June 22, 2009 No. 58n. According to the general rules, the updated declaration is submitted on the form that was in force during the period being updated, therefore, when submitting the update for 2013, the above form must be used.

The tax return under the simplified tax system for 2013 was noticeably different from the form that was used when submitting reports for 2014. Thus, in the old declaration, the data entered in sections 1 and 2 was not broken down into subsections for taxpayers who applied different tax objects.

In addition, in the 2013 simplified tax system declaration form (a sample of which can be easily found on the Internet), there was no section 3, which today reflects data on the amounts received as part of funding from the budget or charity.

Declaration form of the simplified tax system for 2014-2015

The tax return form under the simplified tax system, used for reporting for 2014-2015, was approved by order of the Federal Tax Service dated July 4, 2014 No. ММВ-7-3/352.”

Tax return according to the simplified tax system 2014 - 2015 is more convenient for filling out data, since it takes into account past shortcomings. Thus, taxpayers who pay 6% of income submit their sheets, and those who pay 5-15% of the difference between income and expenses fill out and submit other sheets.

The sheets differ not only in the numbering of subsections, but also in the order in which the columns are filled out. Section 2 indicates the amounts for each quarter, and not for the whole year, as was the case in the previous declaration. When filling out the simplified tax system declaration of the 2014 sample (including a sample of filling out the simplified tax system “income” declaration for 2015), you will notice that in section 1 it is no longer necessary to indicate KBK, and the abbreviation OKATO has been replaced by OKTMO. In addition, in section 1 a line has appeared to indicate the advance payment to be reduced.

Due to the fact that since 2015, newly registered taxpayers have acquired the right to pay tax at a 0% rate for two years, a new declaration form has been developed. Such taxpayers submitted a report on the form recommended by letter of the Federal Tax Service of Russia dated May 20, 2015 No. GD-4-3/8533@.

Sample of filling out the simplified tax system declaration for 2016-2017.

Sample of filling out the simplified tax system declaration for 2016-2017. may be required for those who have never submitted tax returns.

A sample of filling out the simplified tax system declaration for 2017 will be required for the report for 2016-2017. - its form and procedure for filling out were approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@.

What to do if the simplified taxation system declaration contains errors and is not accepted for processing, read.

Where to download the 2018 simplified taxation system declaration

The form for reporting under the simplified tax system for 2018 was approved by the same order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. You can download the simplified taxation system declaration for 2018 for free using the link below:

You can find a sample of filling out a declaration under the simplified tax system at the link.

In addition, the declaration form under the simplified tax system for 2018 is available for download both on the official websites of the Federal Tax Service and State Scientific Research Center, as well as on the websites of reference and legal systems. To be sure that the downloaded 2018 simplified tax system declaration is up to date and does not contain errors, it is better to use reputable resources.

For example, on the website of the Federal Tax Service (www/nalog.ru), simplified residents have access to a set of documents necessary to successfully submit a declaration under the simplified tax system for 2018:

tax return form according to the simplified tax system and the procedure for filling it out;
format for submitting a declaration according to the simplified tax system in electronic form;
tax return scheme according to the simplified tax system;
control ratios for self-checking the declaration according to the simplified tax system (letter of the Federal Tax Service dated May 30, 2016 No. SD-4-3/9567@).

You can understand how to fill out a zero declaration using the article “How to fill out zero reporting under the simplified tax system?” .

Results

The declaration under the simplified tax system for 2018 must be prepared on a form approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. Legal entities using the simplification need to report no later than 04/01/2019 (postponed from Sunday 03/31/2019), and tax authorities expect a report from individual entrepreneurs no later than 04/30/2019.

Not a single “simplistic” person can get away with the change in 2017 declarations under the simplified tax system for 2016. Download the form for free This report is available on our website. But the most important thing is to know how to fill it out. Including taking into account all the latest changes in legislation. Our article also contains examples of filling out the main “simplified” report for both objects according to the simplified tax system.

Form and format for 2016

Starting from the report for 2016, simplifiers must use a new form adopted by order of the Russian Tax Service dated February 26, 2016 No. ММВ-7-3/99.

The same order of the Federal Tax Service contains:

technical description of the format for sending a declaration using the simplified tax system (Appendix No. 2);
procedure for entering data into the report (Appendix No. 3).

Please pay special attention: the given form is the same for everyone! Both companies and individual entrepreneurs. Both with the object “income” and with the object “income minus expenses”.

What's new

As you can see, from the report for 2016, the Federal Tax Service updated the declaration form. In principle, the form has changed insignificantly. So:

- the requirement to put a stamp on the title page is no longer valid;
- Section 2.1.2 has appeared for trade tax payers using the simplified tax system with the object “income” (for now it is only relevant for Moscow, where this tax applies):

The simplified tax system “income” shows by what the final tax is reduced:

What exactly to fill out

What is the “simplified” object, such sections in the declaration under the simplified tax system for 2016 need to be filled out. Of course, in all cases you need the very first page of the form - the title page.

Those on “income” take the following sections:

2.1.1;
2.1.2 (if a sales tax can be deducted from the activity).

In 2017, inspectors expect the following section from the simplified tax system with “income minus expenses”:

Basics when filling out

In accordance with the instructions of the Federal Tax Service, Sample of filling out the simplified taxation system declaration for 2016 year implies the presence of amounts only in whole rubles. This means that 50 kopecks or more are considered 1 ruble, and anything less does not need to be taken into account.

As already mentioned, depending on the object according to the simplified tax system, the composition of the sections and sheets to be filled out may vary. However, this does not mean that there may be gaps in the numbering. Only single through: 009, 010, 011, etc.

If you report on paper, use a classic colored pen. Corrective putties cannot be used. It is also prohibited to print a report on both sides of sheets and staple them.

In the declaration under the simplified tax system for 2016, all text must be in capital printed characters. There are dashes in empty cells. When printing, the Federal Tax Service wants to see the font Courier New 16 - 18 point.

When to do it: deadlines

Please note that based on Article 346.23 of the Tax Code of the Russian Federation, different deadlines are established filing a declaration under the simplified tax system in 2016 and in general for this year for firms and entrepreneurs.

Thus, the report is submitted based on the results of the tax period. For the “simplified” version, this is a calendar year (clause 1 of Article 346.19 of the Tax Code of the Russian Federation).

As you can see, the law gives entrepreneurs using the simplified tax system exactly 1 month more to successfully close a reporting company under this special regime for 2016.

There are 2 exceptions to the general rule about deadlines. Moreover, they apply equally to both companies and individual entrepreneurs (see table below).

Codes

When filling out some details, you do not need to enter specific information, but rather enter certain codes. They were introduced for simplification, so as not to overload the completed form and special programs could analyze it using their own means more quickly.

It is extremely important to enter the correct codes when filling out the declaration. The following tables will help with this.

Feeding method code	What does it mean
01	On paper (by mail)
02	On paper (personal)
03	On paper + on removable media (personal)
04	By TKS with electronic signature
05	Other
08	On paper + on removable media (by mail)
09	On paper with a barcode (in person)
10	On paper with a barcode (by mail)

Actually, in declarations under the simplified tax system for 2016 all these codes are present on the first sheet:

There are also a number of specific codes. They say that the simplifier received property, money, work, services within the framework of:

charitable activities;
targeted revenues;
targeted financing.

Basically, these codes relate to specific simplifiers (non-profit organizations) and cases, so most people do not need to know them. Moreover: such information is shown only in the last 3rd section of the declaration under the simplified tax system:

How to check yourself

Whatever one may say, any sample filling Declaration of the simplified tax system for 2016 a year cannot be considered correct and complete without checking for control ratios. These are specific equalities or inequalities that must occur between specific strings. After all, in his report the simplifier constantly accumulates some amounts at the expense of others.

Control ratios are used by both tax authorities during desk audits of declarations under the simplified tax system, and simplifiers themselves when filling out the fields of the report. So, in 2017, for the 2016 report, the relevant ratios are those given in the letter of the Federal Tax Service dated May 30, 2016 No. SD-4-3/9567. Be sure to check with them.

Declaration of the simplified tax system 2016: sample filling

EXAMPLE 1: “Income” (6% rate)

Let’s assume that in 2016, the simplified Guru LLC dealt with the following indicators:

Period	Income on an accrual basis, rub.	Advance payment (tax), rub.	Incremental amounts that can be deducted, rub.	How much can you reduce the advance payment (tax), rub.	Advance payment (tax) to be paid additionally, rub.
I quarter	300 000	18 000 (300,000 × 6%)	10 500	9000 (10,500 ˃ 18,000/2)	9000 (18 000 - 9000)
Six months	800 000	48 000 (800,000 × 6%)	18 500	18 500 (18 500	20 500 (48 000 - 18 500 - 9000)
9 months	2 000 000	120 000 (2,000,000 × 6%)	50 000	50 000 (50 000	40 500 (120 000 – 50 000 – 9000 – 20 500)
2016	3 000 000	180 000 (3,000,000 × 6%)	102 000	90 000 (102,000˃180,000/2)	20 000 (180 000 – 90 000 – 9000 – 20 500 – 40 500)

Let us clarify that the amounts by which the tax can be reduced for the object “income” are listed in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation. Limit: 50% tax on the simplified tax system. An exception is made only for individual entrepreneurs who work without staff. They can reduce the tax to any limit without restrictions, but at a fixed rate. We are talking about pension and medical contributions.

The service allows you to:

Prepare a report
Generate file
Test for errors
Print report
Send via Internet!

Download the new single tax declaration form for the simplified tax system for 2016-2018. Sample declaration in MS Excel

The current simplified tax system declaration for 2018 (for single tax) approved:
Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified tax system, in electronic form."

Tax return form according to the simplified tax system (single tax) for 2016-2018.
Download a sample declaration form in MS Excel >>

This sample tax return form for the simplified tax system is filled out automatically by online accounting and accounting programs BukhSoft.

Download the single tax declaration form for the simplified tax system for 2015

Declaration under the simplified tax system for 2015 (single tax) approved:
Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/352@ "On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with using a simplified taxation system, in electronic form" (Registered with the Ministry of Justice of Russia on November 12, 2014 N 34673)

Tax return form according to the simplified tax system (single tax) for 2015
Download a sample declaration form in MS Excel >>

This sample tax return form for the simplified tax system for a single tax is filled out automatically by the BukhSoft and Bukhsoft Online programs.

Formation of a single tax return in electronic form

The Federal Tax Service of Russia, by order of July 4, 2014 N ММВ-7-3/352@, approved the format of the electronic reporting file. The version number of this format is 5.04, part XXX.

See the order “On approval of the tax return form for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of the simplified taxation system in electronic form” (Registered in Ministry of Justice of Russia 11/12/2014 N 34673).

Reporting period, deadlines for filing a single tax declaration

The declaration is submitted at the end of the tax period organizations to the tax authorities at their location no later than March 31 the year following the expired tax period; individual entrepreneurs- to the tax authorities at your place of residence no later than April 30 the year following the expired tax period.

Instructions for filling out the simplified tax system declaration for a single tax

In the Report Preparation module of the Bukhsoft Online service, the simplified taxation system declaration for a single tax is filled out

A simplification report in Bukhsoft Online can also be filled out “according to a sample”. To do this, you need a file with a sample Declaration of the simplified tax system (xml format), which is uploaded to cloud accounting using the “Load from file” button.

At the end of 2016, organizations and entrepreneurs using the simplified tax system are required to submit annual reports. For companies, this includes accounting, insurance and tax reporting. For individual entrepreneurs - only the last two.

30.10.2015

The requirements of the Federal Tax Service and Rosstat for the composition of simplified financial statements of legal entities are small - only Form 1 and Form 2 are required.

The composition of tax reporting is individual. It depends on whether the business entity owns land, transport, real estate, and whether the related activities are carried out in parallel.

As for insurance reporting, for firms and entrepreneurs with employees these are SZV-M, RSV-1 and FSS-4. Self-employed individual entrepreneurs do not report to funds.

For convenience, the reports are collected in a table.

Report name	Deadline for submission in 2017	At what number of employees for 2016 will reports be accepted only in electronic form?
Accounting statements for 2016		no limits
Insurance reporting
4-FSS for the 4th quarter of 2016		more than 25 people
		without restrictions in some regions you can take it through the website gosuslugi.ru
SZV-M for December 2016		25 people or more
RSV-1 for the 4th quarter of 2016		25 people or more
Tax reporting
Declaration under the simplified tax system for 2016 Organizations: Entrepreneurs:		over 100 people
2-NDFL for 2016 With sign 1: With sign 2:		25 people or more
6-NDFL for the 4th quarter of 2016		25 people or more
Declaration of corporate property tax for 2016		over 100 people
Declaration on UTII for the 4th quarter of 2016		over 100 people
Transport tax return for 2016 (entrepreneurs do not submit)		over 100 people
Land tax return for 2016 (entrepreneurs do not submit)		over 100 people
VAT return for the 4th quarter of 2016		electronic form regardless of number*
Information on the average number of employees for 2016		over 100 people
Environmental pollution fee for 2016		no limits

* If a simplifier acts as a tax agent for VAT, he has the right to submit a declaration in paper form (letter of the Federal Tax Service dated April 4, 2014 No. GD-4-3-6132).

Financial statements

In 2013, companies using the simplified tax system lost the privilege not to keep full accounting records and not submit financial statements. They can only shorten and simplify reporting, that is, submit it without attachments (only a balance sheet and financial statements) using simplified forms, or use “regular” forms, but do not detail the indicators.

4-FSS

This will be the last report to the insurance fund using the usual 4-FSS form. Further, for the reporting periods of 2017, new forms will be developed for contributions for injuries and reporting for sick leave and other benefits, the administration of which will remain with the Social Insurance Fund. Today's sick leave and maternity insurance premiums will merge with pension and medical payments into an analogue of the Unified Social Tax - ESSS (unified social insurance fee). The deadlines for submitting new reports will be changed.

Confirmation of main activity

Despite the fact that the deadline for submitting the annual confirmation is April 15, in 2017 it must be submitted on the 13th, since the Foundation inspectors believe that the deadline will not be postponed if it falls on a weekend.

Entrepreneurs and employees do not confirm the type of activity annually. For them, the main type of activity is the one indicated in the Unified State Register of Individual Entrepreneurs. If they change it in 2016, you need to submit confirmation.

SZV-M

The deadline for submitting a report on each employee will be increased by five days from January 1, 2017. This way, accountants will be able to calmly prepare a report after returning from the New Year holidays. The deadline, taking into account the holidays, is January 16, 2017. Although the Pension Fund will begin to accept SZV-M for December already in the last days of the year.

The report cannot be empty - the fund will not accept a zero (letter from the Pension Fund of the Russian Federation dated 05/06/16 No. 08-22/6356).

RSV-1

As in the case of 4-FSS, the RSV-1 form for the report for the 4th quarter of 2016 will no longer be changed. It will be reduced for reporting in 2017, leaving only persuchet.

Declaration according to the simplified tax system

The declaration form changed at the beginning of April 2016, but only entrepreneurs who postponed submitting the annual report until the last minute were able to get acquainted with it. Organizations reported for 2015 on the old form.

On the title page of the new form there is no longer a field where the taxpayer would indicate his taxable object. Inspectors will learn about the selected object from the presented sections. So, those whose object is “income” will fill out sections 1.1 and 2.1.1. Trade tax payers will add another section 2.1.2. For those who are simplified, the object “income minus expenses” has its own section - 2.2.

2-NDFL

You can correct an error in the primary certificate by submitting a corrective 2-NDFL. And if you didn’t have to submit a certificate, submit the annulment 2-NDFL (sign - 99).

6-NDFL

Let us remind you that sections 1 and 2 of the form are filled out in different ways: the first is filled with a cumulative total, and the second is filled in with quarterly data.

It makes no sense to combine 6-NDFL and 2-NDFL. Perhaps in the report for 2-NDFL, which is not intended for submission to the tax authority, where data from all 2-NDFL certificates are summarized, compare the total amount of income, the total amounts of calculated and withheld tax and the number of individuals with the indicators in section 1 of form 6-NDFL.

Tax agents decide on their own whether or not to submit 6-NDFL zeros. The Federal Tax Service reminds that tax agents are organizations and entrepreneurs paying income. It is their responsibility to report. At the same time, if the organization (IP) did not pay income, but submitted a calculation, it will be accepted in the usual manner (letter dated 05/04/16 No. BS-4-11/7928).

Property declaration

Let us remind you that simplifiers calculate the tax and report only on cadastral real estate objects, such as shopping or business centers, non-residential premises for trade, office, public catering, etc. And most importantly, as of January 1, 2016, the object must be on the regional list of real estate for which the cadastral value has been determined. If it is not there, or there is no list itself (the regional authorities did not have time to approve it), then there is no need to pay and report.

Each object has its own section of the Declaration to fill out.

All of the above also applies to the property of entrepreneurs that they use in business. Except for reporting. Businessmen do not have to report on their property, since the tax office calculates both the tax base and the amount of tax for them. Entrepreneurs just have to wait for the notification from the Federal Tax Service and pay for it.

Declaration on UTII

The last time the declaration form was finalized was at the end of 2015 (Federal Tax Service order No. ММВ-7-3/590@ dated December 22, 2015) and taxpayers managed to get used to the new filling out rules. But you need to keep in mind that on January 1, 2017, the transition period that was given for the development of new OKVED2 codes (OK 029-2014) expires. It is these, and not the old OKVED (OK 029-2001), that will need to be indicated on the title page of the declaration for the 4th quarter.

Transport tax

Follow the changes: the declaration form on which you will need to report for 2016 will most likely change. The fact is that bill No. 1053039-6, approved by the Duma and the Federation Council, has already been sent to the president for signature, providing for a reduction in transport tax, up to complete zero, by the amount of the road toll on heavy trucks.

For organizations submitting annual returns, this will be a tax deduction. For entrepreneurs for whom the tax office calculates the transport tax, this will be a tax benefit. By the way, it will need to be confirmed - to submit documents confirming the right to the benefit.

If the road tax turns out to be more than the transport tax, the difference can be accepted as expenses under the simplified tax system on the basis of the new subparagraph 37 of paragraph 1 of Article 346.16 of the Tax Code.

Land tax

Only organizations submit the declaration.

VAT declaration

For a simplifier, this declaration is the exception rather than the rule. You will have to submit if:

at least one VAT invoice has been issued;
the simplifier is responsible under a simple or investment partnership agreement;
simplifier - tax agent for VAT;
simplifier - trustee or concessionaire.

Information on the average number of employees

The report on one sheet is submitted according to the usual form approved by the Federal Tax Service almost 10 years ago (order dated March 29, 2007 No. MM-3-25/174@). The date field should be 01/01/2017.

Individual entrepreneurs do not submit the report.

Pollution fee

Throughout 2016, simplifiers have not paid or submitted environmental pollution assessments. Amendments to the Law “On Environmental Protection” define the calendar year as the reporting period for this fee, and small businesses are exempt from quarterly payments (Law No. 7-FZ dated January 10, 2002).

The law states that the deadline for filing a new annual return is March 10, and there is no mention of a postponement. March 10, 2017 is a day off according to the calendar, which means we will have to meet it before March 7.