STS is a simplified tax system. The tax return for the simplified tax system consists of two sections, which indicate the amount of tax paid when using the minimum taxation system that is payable to the budget, and the calculation of the minimum tax that is paid due to the application of the simplified tax system.
You can correctly and competently fill in the simplified tax system, guided by the following tips:
1. In lines 010 and 040, indicate the budget classification code.
2. In lines 020 and 050 indicate the code for OKATO
3. Write down the amount of tax in rubles line 030 (the value should correspond to the indicator of line 150 in the second section of the declaration).
4. The amount of tax to be reduced should be indicated on line 060 in the second section of the declaration.
5. The accuracy of the information must be confirmed by the signatures of the head and chief accountant of the enterprise and the seal, or simply the signature of the individual entrepreneur.
The second section of the declaration is devoted to the calculation of the minimum tax by the taxpayer. To correctly and without errors fill out the simplified tax system, or rather its second section, pay attention to the following:
1. Depending on the chosen object of taxation, either the third chapter (if the "income" object is selected) or the fourth chapter (when selecting the "income minus expenses" object) are filled out.
2. In line 010 indicate the amount of income received.
3. In the line with the code 020 in the fourth column, if the taxpayer chose "income minus expenses", indicate the amount of expenses.
4. The difference between the amount of the minimum tax paid for the last tax period and the amount calculated in the single tax for the same period is indicated in line 030 in column 4.
5. Income that has been reduced by the amount of expenses incurred, and reduced by the amount of the difference mentioned above, should be recorded in line 040 in the fourth column.
6. If the calculated value is negative, you do not need to specify it.
7. The losses incurred by the taxpayer and reducing the tax base (but not more than 30%) shall be recorded in line 50 in the fourth column.
8. On line 060, indicate the tax base for tax calculation (in column 3, enter the value from line 010, in column 4, indicate the difference in lines 040 and 050.)
9. The amount of tax calculated for the tax period is recorded in line 080, in the third and fourth columns.
If somewhere you get a negative value in the calculations, then put dashes in the appropriate columns.
