In Russia, one of the main problems for many small business owners is the lack of financing (for example, savings on personnel and advertising), which in turn affects its development. Many people don’t even know that in the Russian Federation there is support for small businesses, designed to reduce the financial burden when accounting for personnel, reduce tax payments, etc. You will learn about what benefits small businesses can count on from our article.
But before you find out about government support measures, you need to find out whether your business meets certain criteria by which it can be classified as an SME.
The income of SMEs is strictly regulated and should not exceed the limits specified in Government Decree No. 265 dated April 4, 2016. In 2017, it is necessary to calculate not only profit from sales, but also all income for tax accounting, and only after that you will be able to understand whether your company belongs to the category of small business.
Firstly, for a company to be considered small it is necessary:
- have income less than 800 million rubles. in year;
- the total number of personnel should not exceed 100 people.
Secondly, the total share of investments in the authorized capital of your organization from other companies should not exceed the following numbers:
- up to 25% for government entities, religious and public organizations, as well as various types of funds;
- up to 49% for legal entities (LLC, OJSC, etc.), including foreign companies;
For legal entities that themselves belong to SMEs, these restrictions are lifted.
In August 2016, it was launched, which uses statistical reporting data. Any citizen can use this register; to do this, you need to go to the website of the Federal Tax Service (FTS). They usually visit it to check the correctness of the information about a particular business indicated in it. To view the data, you need to indicate the full name of the individual entrepreneur, or the name of the company, OGRN, INN or OGRNIP.
This data bank on SMEs is very important, because if your company or enterprise is included in it, it gives you a chance to take advantage of specific benefits that are intended for small businesses. And if you check the data, you did not find information about your organization or the information provided is incorrect, then make sure that it is corrected. To do this, complete and submit an application, providing correct information.
Tax holidays
If an individual entrepreneur opens for the first time (closed and then open individual entrepreneurs do not participate), then they have the opportunity to take advantage of a benefit that will exempt them from paying taxes for a certain period (tax holidays). This support from the state was developed at the right time, during the period of the ongoing economic crisis - January 1, 2015. Tax holidays, as legislators say, should ensure an increase in the share of new business openings against the backdrop of a general decline in the Russian economy.
The Government of the Russian Federation approved Federal Law No. 477 of December 29, 2014, which defines the period during which individual entrepreneurs registered for the first time have the right to enjoy zero tax rates until the end of 2020. To qualify for the zero rate, an entrepreneur must meet the following criteria:
- tax regime of PSN or simplified tax system;
- the scope of activity of the individual entrepreneur belongs to the industrial, scientific or social category;
- a zero interest rate applicable to work, goods or services, which in the aggregate must be at least 70% of the total income of the enterprise.
Important! The effect of tax holidays cannot be more than two tax periods from the date of registration of the individual entrepreneur.
The regional government of the constituent entities of the Russian Federation has the right to introduce additional categories of activities that will be subject to tax benefits, and they can also extend or shorten the duration of the holidays. Therefore, an entrepreneur, depending on the region, can count on one to two years of vacation. Also, regional legislators can limit the maximum number of average number of employees or the maximum amount of income.
Before claiming your right to benefits, you need to check with the relevant authorities what criteria an individual entrepreneur must meet to participate in the program. For example, in the Novgorod region, from August 1, 2016, holidays began to extend to the following areas of activity that were previously not on the list:
- repair of personal and household items;
- laundries including dry cleaners;
- hairdressing services (beauty salons);
- funeral services.
In the Moscow region (excluding Moscow), tax holidays were set until 2018. But as the chairman of the regional parliament, Igor Bryntsalov, said at a press conference at RIAMO, “The Moscow Regional Duma plans to extend tax holidays for individual entrepreneurs until 2021,” he said. So stay tuned for changes.
Statistics: Guarantee support for small and medium-sized businesses
Bill on “supervisory holidays”
“Supervisory Holidays” is a temporary measure that will only apply from 2015 to 2018. During this time period, state (federal and regional) and municipal regulatory authorities are required to limit themselves in conducting scheduled inspections of micro and small enterprises.
Important! This support from the state in the form of “supervisory holidays” applies to registered or already established businesses that do not have significant violations of the law. Also, this relaxation does not apply to companies operating in the social, healthcare and educational sectors.
In addition to the above, vacations are not provided for the categories of state control specified in Federal Law No. 294, Part 6, Art. 26.1 dated December 26, 2008.
If a business owner finds himself in the register of scheduled inspections, he can send a corresponding application to the supervisory control authorities to exclude himself from this list, only on the condition that the inspection is illegal. The official reviewing the application must make a decision on it within 10 days from the date of its adoption. If the decision is positive, the inspection will be canceled and deleted from the inspection register. So that the unexpected arrival of supervisory authorities does not come as a surprise to the entrepreneur, he must “monitor” the consolidated annual inspection plan, which is publicly available on the website of the Prosecutor General’s Office of the Russian Federation.
Also, legislators have significantly reduced the time frame for checking the activities of small businesses; Article 13 of Federal Law No. 294 states:
- the inspection should be conducted for no more than 50 hours per year (this is the total time period allocated to each supervisory agency);
- if the inspection is unscheduled, it should not exceed 20 working days for each department.
What tax incentives are available at the regional level?
This support measure is being introduced by local governments. And a businessman should find out the latest information on his own by visiting the entrepreneurship support center in person, or by going online to their website. So, for example, for Moscow businessmen who own a small company, they have the right to declare a benefit expressed in a tax deduction on property equal to 300 square meters of area at cadastral value (this provision is contained in Law No. 64 of Moscow dated November 5, 2003. ).
Krasnodar entrepreneurs operating under the simplified taxation system and whose activities relate to the social, industrial and scientific spheres, in addition to tax holidays, are provided with preferential regional tax rates. For enterprises whose taxes are calculated according to the “income minus expenses” scheme, a 5% tax rate has been in effect since the beginning of 2016; if the scheme is “income”, then 3% (Law of the Krasnodar Territory dated November 30, 2015 No. 3279-KZ).
Federal benefits for small businesses
In addition to the main benefits listed above, entrepreneurs at the federal level can qualify for additional assistance from the state in the form of subsidies, preferential rent and other support, which we will discuss below.
What subsidies can a small business entity count on?
Since April 15, 2014, small businesses have been able to receive a subsidy from the state provided for by Decree of the Government of the Russian Federation No. 316. Entrepreneurs planning to submit documents to receive a subsidy can familiarize themselves with the list of documents required for this there. Following Order No. 129-r of January 28, 2017, the state allocated a total of about 7.5 billion rubles for subsidies over the 7 months of this year.
The most accurate information related to all the nuances of receiving a subsidy is provided in full by the official Internet resources of various government agencies dealing with business issues. These include websites of regional administrations, official websites of various centers that provide assistance to entrepreneurial activities, etc. For example, entrepreneurs who are just starting their activities, as well as entrepreneurs whose registration period has already exceeded 2 years, can find out about subsidies on the website of the DNPP (Department of Science, Industrial Policy and Entrepreneurship of the City of Moscow).
For example, subsidies provide for covering expenses of a starting individual entrepreneur in Moscow, such as:
- costs associated with renting office space;
- purchase of necessary materials, as well as production raw materials;
- formation of new jobs and their equipment;
- purchasing software with a license;
- as well as other basic needs (cars are not taken into account).
The subsidy can reach half a million rubles. An entrepreneur planning to appeal a subsidy can find on the DNPP website a detailed description of the terms of the subsidy, the process for receiving it, as well as the document forms that he will need to go through the appeal procedure.
If the period from the date of registration of an individual entrepreneur has exceeded the 2-year mark, then the entrepreneur has the right to much larger subsidies, including, for example:
- return by the state of the share of expenses for the formation, optimization and expansion of the production process based on the introduction and industrial development of the achievements of science and technology;
- return of credit interest, etc.
To estimate the size of the subsidy, we can give here as an example the return of part of the expenses for paying interest, the loan of which was received for the purpose of creating and increasing technology parks. The size of the subsidy in this case can be up to a third of a million rubles.
Simplified personnel records
From 01/01/2017, small businesses receive some relief in the form of an exemption from drawing up a set of rules for the work schedule of the enterprise, as well as the system for issuing wages, bonuses, etc. This simplification came into force on 01/01/2017, based on Federal Law No. 348-F3 from 07/03/2016.
Labor contracts concluded based on the type of enterprise must include provisions based on labor legislation, this is necessary to regulate labor interaction.
Every micro-enterprise must begin to record personnel from the moment it becomes a small business. A period of 4 months is allotted for the approval of all personnel documents necessary for record keeping.
Accounting and reporting
This simplification does not apply to individual entrepreneurs, for whom accounting is not mandatory anyway, but this privilege is quite significant for small businesses. Information of the Ministry of Finance of the Russian Federation N P3-3/2015 provides a detailed list of benefits provided under this law.
Procurement area
The strategy for the development of small and medium-sized businesses in the Russian Federation until 2030, approved by Order No. 1083-r dated June 2, 2016, provides for a gradual increase in the volume of direct purchases from SMEs by state-owned companies to as much as 25% from the beginning of next year. However, in accordance with the Decree of the Government of the Russian Federation of August 19, 2016 No. 819, from 01/01/2018 the volume of purchases will increase to only 15%.
Small and medium-sized businesses today receive from state-owned companies 10% of all orders at special auctions (volume up to 200 million rubles), the percentage of the total volume of orders should be 18%.
It is worth noting that in accordance with 44-F3, small businesses receive a number of preferences. When conducting electronic auctions, various competitions and when requesting proposals, where only small and medium-sized businesses participate in procurement, the contract security requirement may not be established by the customer, as noted in Resolution No. 182 of March 11, 2016. Also, Part 8 of Article 30 of the Federal Law of April 5, 2013 No. 44-F3 provides for payment by the customer for goods and work within a period not exceeding 30 days from the day the acceptance documents were signed.
According to Decree of the Government of the Russian Federation of December 11, 2014 No. 1352, small businesses also receive other benefits provided for under 223-F3. For example, the customer is obliged to accept and post in the Unified Information System a list of purchases that are made exclusively from SMEs. In this case, the annual volume of purchases should not exceed the norm of 10%. The supplier is obliged to provide the customer only with a declaration certifying his status.
Preferential rent
Regional governments can sign lease agreements with small businesses for a period of up to 5 years on preferential terms. Small businesses have the right to purchase rental property until July 1, 2018.
Despite the fact that the rent was increased by the government to 4,500 rubles/sq.m. per year, according to the Decree of the Moscow Government of December 2, 2016 No. 812-PP, “Opora Rossii” nevertheless achieved the preservation of this preference regarding the rental of property for entrepreneurs from Moscow.
1516 0 09.07.2017This year, small business representatives can count on a number of financial, tax and administrative benefits from the state. Significantly simplifying life for small businesses plays an important role in the context of the state economy. On the one hand, reducing tax rates for this category of entrepreneurs reduces the amount of funds flowing into the state budget. On the other hand, it provides employment to the population, creates new jobs and improves the well-being of society in general. What has changed in benefits for small businesses this year? Representatives of small businesses this year can count on three types of benefits:
- tax;
- administrative;
- financial.
Tax breaks for small businesses
For microenterprises and small businesses, there are 4 special tax payment systems that operate exclusively for this segment of the economy. These are the simplified tax system, ENDV, unified agricultural tax and PSN. Firstly, these systems have a low tax rate compared to medium or large businesses. Secondly, last year territorial authorities were allowed to independently determine the percentage of the tax rate in these systems. In fact, this means that territorial authorities can reduce tax rates to almost zero. This is an equal exchange, since in return the authorities receive jobs and insurance premiums for working employees from entrepreneurs.Administrative benefits
As for administrative benefits for small businesses, they relate in particular to the use of a cash register and payment requirements. Thus, small businesses have the right to make payments without using a cash register, and also not to set a cash register limit. Accounting and cash accounting are acceptable in a simplified form. Another simplification for small businesses is permission to enter into fixed-term employment contracts with employees.Financial benefits
Under certain conditions, small businesses can count on financial support from the state. Thus, for enterprises registered no more than two years ago, the state can allocate up to 500 thousand rubles in subsidies. They are not reimbursed directly, since the subsidy amount is deducted from the taxes paid by the enterprise.Before you understand what benefits you can count on, you need to make sure that the business meets the criteria by which it can be classified as an SME.
Small business in 2019 - determination criteria
Income limits for SMEs are set at.
To understand whether a company meets the criteria for a small business or not, you need to take into account not only sales revenue (criterion before August 1, 2016), but all income from business activities.
In 2019, small companies are those that, firstly, fit within the income limit of 800 million rubles. and in terms of the number of personnel of 100 people, and secondly, they comply with the requirements for the share of participation of other companies in the authorized capital: for government entities, public and religious organizations and foundations - no more than 25% in total; for ordinary legal entities, including foreign ones, no more than 49% in total; There are no restrictions for legal entities that are themselves small and medium-sized businesses.
Since August 1, 2016, it has been operating using reporting data. This resource can be accessed on the Federal Tax Service website. The register allows you to verify the availability and correctness of the entered data about a specific business. To use it, just enter the INN, OGRN, OGRNIP, company name or full name of the individual entrepreneur.
Why does the registry matter? Because the presence of information about the enterprise in it guarantees the possibility of receiving certain benefits that are entitled to small businesses. Therefore, if the register does not contain information about your business or you find out that the information that is available is incorrect, do not be lazy to send an application and provide the correct information.
Tax holidays
For the first time registered individual entrepreneurs can “go” in 2019 to. This support measure arose in a timely manner, right at the height of the economic crisis - from January 1, 2015. Tax holidays, according to officials, should become an incentive to start a business against the backdrop of an unstable situation in the economy.
On the eve of 2019, the president signed, according to which the moratorium on routine inspections of small businesses is extended for another two years - until December 31, 2020. Checks cannot be avoided only by those who work in areas where a risk-based approach has been introduced, and by legal entities and individual entrepreneurs whose licenses have already been taken away or suspended, or if a resolution imposing an administrative penalty for a gross violation of the Code of Administrative Offenses of the Russian Federation previously came into force or disqualification or administrative suspension of activities took place.
An entrepreneur has the right to submit an application to the control (supervision) body to exclude himself from the annual inspection plan if he finds himself in the plan and considers this inspection illegal. A decision on the application is made within 10 days from the date of receipt. If a positive decision is made, the test is canceled and removed from the plan. To search for planned inspections, it is better for entrepreneurs to use the consolidated plan for inspections of business entities for 2019 on the official website of the Prosecutor General's Office of the Russian Federation.
Regional tax incentives
Local authorities have the right to introduce such benefits in 2019. Therefore, it is better to find out the most accurate information on the regional websites of business support centers. The easiest way is to use the search in the “Support for SMEs in the regions” section on the Federal Portal of Small and Medium Enterprises. Specify your region and you will automatically be taken to the “local” SME portal.
Subsidies
Small businesses can apply for subsidies from the state. The cases when it is provided are listed in. The same document contains a list of documents required to receive money.
It is better to clarify the conditions and procedure for receiving a subsidy on the regional websites of administrations, centers for development and support of entrepreneurship and other government agencies related to entrepreneurship problems. For example, on the website of the Department of Science, Industrial Policy and Entrepreneurship of the city of Moscow you can find information on subsidies for both beginning entrepreneurs (from the moment of registration of a legal entity, individual entrepreneur - no more than two years) and for more experienced businessmen.
Thus, a Moscow entrepreneur can count on compensation for leasing payments, compensation for interest on loans, compensation for the cost of purchasing equipment, etc. The Department’s website outlines the conditions, procedure, and even provides forms for the necessary documents.
Personnel accounting
Procurement
The winner of the auction receives the right to preferential rent, but subject to restoration of the property at his own expense. Rate 1 rub. per sq.m. per year begins to operate after completion of the reconstruction of the facility and fulfillment of the program requirements.
It is also important to note that since July 3, 2018, it has been in force, which expands property support for small and medium-sized businesses. This law establishes an indefinite right to purchase leased state and municipal property and the possibility of using land plots when providing property support to SMEs.
Small businesses may include individual entrepreneurs, peasant farms, production and agricultural consumer cooperatives, business societies and partnerships. The main conditions are the number of employees no more than 100 people, annual income - up to 800 million rubles.
It is clear that it is not easy for such small players in a large business field. In order for them to not only stay afloat, but also develop their potential, the state provides a number of benefits for small businesses.
Administrative benefits
So, small businesses can conduct accounting in a simplified form. The requirements for cash transactions have been simplified; entrepreneurs have the right not to set a cash limit and carry out cash payments without using a cash register.
Employers can also issue fixed-term employment contracts for up to 5 years, but if the number of employees does not exceed 35 people.
Supervision holidays will continue until December 31, 2018. At this time, almost all non-tax scheduled audits of small companies are cancelled.
In addition, businessmen can count on preferential terms for renting buildings and premises.
Tax benefits
To support small businesses, there are special tax systems with low rates. These are the unified tax on imputed income (UTII), the simplified taxation system (STS), the patent taxation system (PTS), as well as the unified agricultural tax (UST).
In most regions of the Russian Federation, tax holidays have been introduced for small businesses. This means that in the period from 2015 to 2020, first-time registered individual entrepreneurs have the right to work for a certain time (maximum two years) at a zero tax rate. This will allow a businessman at the initial stages to concentrate money as much as possible on the development of his business, and not give it to the state treasury.
Financial benefits
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An entrepreneur has the right to claim reimbursement of part of the costs under leasing agreements and payment of interest on loans and borrowings. If you have just decided to open a small business, you are entitled to a payment from the state in the amount of up to 500,000 rubles.
In addition, the State Corporation for Small and Medium Enterprises (SMEs), together with the Ministry of Economic Development of the Russian Federation and the Bank of Russia, has developed a Lending Incentive Program. It allows enterprises implementing projects in priority industries to receive a loan in the amount of at least 10 million rubles at a fixed rate of 10.6% per annum for small businesses, 9.6% per annum for medium-sized businesses. The SME Corporation is also ready to provide direct guarantees if there is insufficient collateral to obtain bank loans. As of February 21, 2017, this organization has provided support to more than 5 thousand entrepreneurs in the form of guarantees and guarantees amounting to more than 95 billion rubles. This allowed businessmen to attract financing in the amount of 129 billion rubles.
Entrepreneurs can count not only on financial, but also on information support. The Business Navigator portal was created especially for them. Using this service, on an interactive map in a few steps you can select the optimal type of business in relation to a specific territory, find out the demand for products or services, assess the competitive environment, calculate a business plan, obtain information about all types of federal, regional and municipal support for SMEs and about specialized financial and credit products.
An entrepreneur who decides to take advantage of any financial support can contact the SME Corporation or any bank accredited by the Corporation.
Expert opinions
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At one time he asked for government help Alexey Petropolsky, General Director of URVISTA. He was able to buy the leased premises as a priority, without bidding, at a price below the market price. According to him, there are now many benefits for entrepreneurs, but not everyone can take advantage of them. “For example, out of 10 companies that applied for subsidies, only one will ultimately receive them,” says the businessman.
Yuri Savelov, member of the presidium of Support of Russia, also stated that the total number of small businesses simply does not feel any support. “There is a development strategy until 2030, and it has the right things. But it is simply impossible to plan the development of a small business for such a huge period of time. Maximum - for 1-3 years, only then will it bear fruit.” According to the expert, today it is necessary to focus on the future of enterprises that can not only cover the domestic market, but also create products with export potential.
Meanwhile, according to Viktor Ermakov, Public Representative of the Commissioner under the President of the Russian Federation for the Protection of Small and Medium-Sized Enterprises, benefits are absolutely open and available to everyone. Another problem is that sometimes a businessman lacks the knowledge and qualifications to understand them and submit an application correctly. To do this, you need to hire a specialist, undergo training or get free consultations. Also, the root of the problems may lie locally - in the constituent entities of the Federation. “Unfortunately, there are incompetent leaders who build bureaucratic barriers or are aimed at squeezing out residual rent. This is where the humiliated and insulted appear, and what was intended to be good can turn into harm.”
According to experts, the most important thing for an entrepreneur is to be sure that the rules of the game will not change dramatically. Small businesses can develop successfully, but only in conditions of stability and predictability.
Tax accounting and taxation for small businesses are allowed to be carried out according to simplified tax schemes and rules. But in order to pay less (and, accordingly, have to report less), you must first, during registration of tax accounting with the Federal Tax Service, choose simplified methods. Submit applications to use the most profitable, promising methodology and taxation system.
The Tax Code allows the use of various modes of calculation and collection of taxes from small businesses:
- Simplified tax system (STS).
- Unified tax on imputed income (UTII).
- Unified Agricultural Tax (USAT).
- Patent tax system (PTS).
The choice does not always entirely depend on the wishes of the potential payer. The use of specific types of simplified regimes is limited by the requirement for the industry, subject, type of activity or the total amount of revenue received by the payer.
Benefits from using modes:
- the property tax is abolished (except for the property of individuals);
- eliminate the need to account for and pay VAT;
- An entrepreneur (IP) is exempt from paying personal income tax (only for income that is related to his business activities.
STS (Simplified Taxation System)
Can be used by a wide range of individuals, both individuals (IE) and legal entities (LLC), working in the field of small business. There are two types of objects of use according to the simplified tax system, and businessmen are required to decide with the Federal Tax Service which one they want to use:
- Based on income minus expenses. The rate on it is 15% of the difference between income (revenue) received from doing business and expenses (expenses) for it. Suitable for companies and private individuals who reflect fixed costs that can be deducted to reduce the tax base. For example, for trade (the amount of products purchased from suppliers is deducted), installation (the cost of equipment, purchase of components is deducted), production work (depreciation, materials, electricity, other production costs). Payments under the simplified tax system must be made quarterly, before the 20th day of the month following the end of the quarter.
- By income. The rate is 6% of the amount of revenue earned from the business. Suitable for those types for which it is difficult to account for costs. For example, the scope of providing various services: accounting, legal, information orders. This tax accounting is extremely simplified to maintain, reports and payments for it are listed and provided quarterly, within the same time frame as the simplified tax system payment (the previous method is the difference between income and expenses).
UTII (Unified tax on imputed income)
The object of taxation within the framework of this methodology is recognized as imputed income. That is, a certain amount determined through statistical calculations that determines the fixed revenue receivable in a particular industry, by region. The base is determined by multiplying this fixed value by the tax rate (15%) and clarifying, adjusting factors. They are installed depending on:
- location of the point;
- planned and actual inflation levels;
- other factors affecting business.
UTII is credited to the budget quarterly, until the 25th day of each month following the end of the reporting quarter, that is, until April 25, July, October and January.
It is beneficial for dynamically developing companies whose revenue is equal to or higher than the regional average for a specific type of business to switch to UTII. Practice shows that persons who initially used the simplified tax system, as they develop, transfer taxation to UTII. This will allow you to significantly save on accountant services.
Unified Agricultural Tax (Unified Agricultural Tax)
A preferential regime introduced to stimulate the development of agricultural producers. The Unified Agricultural Tax provides for the smallest burden; the payment for it is only 6% of the difference in income and expenses of entrepreneurs.
But it also sets out clear working conditions in the system: this regime is allowed only to those whose income from the production and sale of agricultural products is more than 70% of the total turnover. Violation of such a requirement threatens to transfer the company to a general taxation regime and recalculate all taxes for the period when the violation was discovered, fines and other sanctions.
According to the law, the unified agricultural tax must be calculated and paid twice a year - an advance payment for six months - before July 25 of the current year, a full payment must be made for the year, until March 31 of the next year.
PNS (Patent taxation system)
Patents are not introduced for all types of activities, but only for those categories that are considered priority in the subject of the Federation. The list is approved and published in regional official sources, and changes are regularly made to it.
This type of taxation allows you to minimize the costs of accounting, both tax and accounting, since it does not require the provision of tax returns and reports. Permitted for use only by individuals (individual entrepreneurs). The transfer amount was reduced compared to other types; this was a measure to stimulate industries needed by the region, allowing for the development of private activities and businesses in the state.
The patent fee is sent to the budget twice a year. The first part - one third of the amount - during the first quarter of the year or 90 days from the date of transition to the patent (if the company was formed and adopted the PNS not from January 1). The second is two thirds, until the end of the tax period. A receipt for the transfer can be obtained directly from the local Federal Tax Service.
The use of PNS is strictly limited in terms of revenue (up to 60 million rubles per year) and the number of employees (up to 15 people).
In addition to these payments, other mandatory payments equivalent to taxes have been introduced and applied for small businesses.
- Trade fee(TS). It does not exist in all regions; it was introduced in the city of Moscow on July 1, 2015, but it is planned to gradually expand the list of subjects of the Federation where TC will be collected. This payment depends on the territorial location of the outlet. Calculated and transferred quarterly. For example, for the central districts - 60,000 rubles per quarter, for the Southern districts - 30,000 rubles, etc. Although theoretically the Customs Union increases the tax burden on medium and small businesses, in fact this can be avoided. It is allowed to deduct the vehicle from the tax amount according to the tax regime adopted by the taxpayer. For example, from the value of the simplified tax system. But in order to exercise this right, you must pay the TC before the last day of the month of the current quarter. General payment deadlines are until the 25th of the month following the expired period.
- Insurance contributions to the Pension Fund. The individual entrepreneur pays them in a predetermined, fixed amount, about 20,000 rubles per year, the founders of the LLC - from their employees, and from their salaries, if they are hired as a general director or to other leadership positions. These amounts can also be deducted from standard taxes, thereby reducing the amount you owe. But for this, contributions must be made before the end of the current period.
Late transfer to the budget will result in sanctions. They most often take the form of fines. Incomplete or non-payment - 20% of the tax amount, the unpaid tax itself, for late payment - 1/300 of the bank refinancing rate for each day. From January 1, 2016, it is equal to 11% per annum. There are also fines for failure to submit (untimely submitted declarations) in the amount of thousands of rubles. If violations are detected not by the person himself, but by the tax authorities during inspections (on-site or office), in addition to fines, penalties, penalties and other sanctions are assessed.