How to fill USN

Entrepreneurs or organizations, regardless of the tax system, are obliged to report to the FTS for paid taxes and the received income. Those who moved to the simplified form of taxation - USN, also fill out annually and pass the tax declaration. Moreover, they pay a single tax that replaces a whole list of taxes. There is a schedule for submission of documents: Entrepreneurs - until April 30, enterprises - until March 31, following the tax period of the year.

For reporting before tax authorities, all entrepreneurs using USN fill approved order of the Ministry of Finance of Russia No. 58N of 06/22/2009 Special blank. This order also determines regulations Fill Declaration: It begins from the 2nd and 1st sections, then the title page. You can send a declaration personally by mail, on the Internet. Filling is allowed from hand, on a computer, ink black or blue. From the hand of the field is filled with printed letters.

All pages of the form are numbered, the numbering is passage: 001, 002, 003, ... page numbers are affixed independently after preparation of the entire form. Filling the title sheet is equally for all, regardless of the tax system. The blank consists of 3-parts:

title page;
section 1 - contains amounts according to the taxpayer transmitted to the budget as a payment of tax;
section 2 - a detailed calculation of the tax, indicating its minimum indicators.

All details are strictly in the fields allotted for them. The absence of some data is indicated by the "Digger" sign. The sheets of the declaration can not be fastened, it is unacceptable to apply putty, make corrections, rubbing. It is much easier to download from the FNS website and apply a special program to fill the form Taxpayer Yul."Distributed free of charge. It is possible to find it in free access on the Internet or contact the company providing assistance in filling up the electronic version of the tax reporting.

The title page is filled with standard, as in any tax document. Specify in the allotted fields All data on the taxpayer: FULL NAME or the full name of the organization, its OKVED code (is given personally to each entrepreneur), the code of the adjustment (if it is not correction, but declaration, put "0"), the Inn, the tax period (for All year - "34"), reporting year, code OKTMO (Previously there was an OKU code), the code at the place of residence, telephone for communication, number of pages, the date of filling.

The order of filling in sections No. 2 and No. 1: First, No. 2 is filled out, all tax calculations are indicated in it, then the data is transferred to No. 1. These pages may differ from different taxpayers depending on the type of USN-chosen entrepreneur: USN 6% - "Revenues", USN 15% - "Revenues minus expenses."

If the type of sucker is selected 15%, then an accountant, guided by article 346.16 of the Tax Code of the Russian Federation, Indicates the list of expenses that will reduce the value of the tax base: compulsory pension insurance, payment of temporary disability, insurance against caregings and accidents, medical insurance, etc. But the total amount of deductions is not higher than 50% of the total income and payments must be made during the reporting period. Explore B. article 270 of the Tax Code of the Russian FederationWhat expenses cannot be excluded from the taxable base.

We can download useful documents:

Employees of the tax inspection scrupulously examine the compliance of the costs reflected in the declaration. When identifying their non-compliance with the current legislation, the FNS may apply to the court and file a claim for taxpayer's evidence from taxes and recover the missing amount. Errors made in the declaration unintentionally can be corrected - to apply a correction declaration. The adjustment number is indicated on the title page.

The form of the form of the declaration has existed since 2009 and has not changed yet. IP is served in the FTS declaration at the place of registration, the organization - at the place of its location ( p. 1 Art. 346.23 of the Tax Code of the Russian Federation). If the organization consists of separate branchesThe declaration is served at the place of her head office.