How to pay taxes to an entrepreneur

The answer to this question depends on the tax system used by the entrepreneur. Here we will consider the most popular simplified taxation system among small businesses. Outside of our consideration, a simplified taxation system based on a patent remains, but we will focus on options when the object of taxation is income or the difference between them and expenses.

You will need

• - a book of accounting for income and expenses with relevant information;

• - a bank account or receipt of Sberbank of the Russian Federation for tax payments;

• - fountain pen;

• - printing (when paying through Sberbank is not required);

• - a computer;

• - access to the Internet;

• - details of the tax inspection;

• - number of the payment order (if you plan to pay from the settlement account of the individual entrepreneur).

Instruction manual

1

In both cases, the entrepreneur must pay taxes four times a year: based on the results of the first quarter, six and nine months, and twelve months. The first three payments (they are called advance payments) must be made no later than the 25th day of the month following the next quarter. Accordingly, on April 25, July 25 and October 25.

The deadline for the final payment at the end of the year coincides with the last day for filing a tax return - April 30 of the next year. If this date falls on a weekend, it moves to the first working day of May.

In practice, it turns out that in April the entrepreneur pays taxes on his income in the first quarter, in July in the second, October in the third and until April of the next year in the fourth.

2

The amount of payment is best calculated according to the book of accounting for income and expenses. To do this, you will have to quickly reflect in it all the proceeds, as required by law.

You can pay taxes by bank transfer: from the bank account of an individual entrepreneur through the Bank-client or using a payment order in paper form, from the bank account of an individual through Internet banking or when visiting a bank.

In any case, the bank details of your tax office and the budget classification code will be needed. This information can be obtained in your tax office or on the official website of the Federal Tax Service (FTS) of Russia in your region.

3

If you intend to pay taxes through Sberbank, you must keep in mind that the form of receipt on which utility payments are made is not suitable. We need a special form for payments to the budget (taxes, state duties, fines, payments on writ of execution by court order, etc.). You can find this form on the Internet by driving in the search bar, for example, the phrase "receipt for state duties".

4

The “Electronic Accountant Elba” service is convenient for these purposes. It can also generate a receipt for Sberbank and a payment order automatically, including in the free mode, accessible after simple registration, which is also free. All that remains is to import the file to the computer and print on the printer. Then you need to sign on the receipt, the payment order is also certified by signature. It remains to go to the bank and make the payment. You can also go to your bank, where an entrepreneurial bank account is opened, and ask for an opera. Eventually worked her payment order form You will need to assign a number to assure the document signed and stamped Well, details of the tax will be useful:. Operator can not know them.

5

If you have a Bank-Client system, you can also generate a payment order directly at the workplace. The system interface is usually simple and straightforward, and a template is provided for payment orders. You just need to choose the purpose of the payment and drive in the details. And save the generated order for the future as a separate template. Then subsequently you will only need to assign a number and enter the actual amount. However, you still have to go to the bank. The proof of the payment is a paper document with a bank note, but this can be done later. The main thing is that the money is gone, the tax is paid, and you can sleep peacefully.

note

For each day of delay in tax payments, interest is charged, the amount of which depends on the amount of payment. They must be paid on a separate payment order or receipt and with a special budget classification code.

The size of the fines is small, but they like the money bill. In addition, an entrepreneur who is inaccurate in his obligations to the state will always be with the tax authorities closer to the top of the lists of candidates for a scheduled audit.

Useful advice

All banks make tax payments for free, no fees are charged.

The date of payment of taxes is considered the day of processing the payment by the sending bank, and not the receipt of funds to the account of the tax authority.

The Federal Tax Service