What is income tax and does an individual entrepreneur pay it under the simplified tax system? Should an individual entrepreneur pay personal income tax? Does the entrepreneur pay income tax?
Personal income tax (NDFL) is the main type of direct taxes levied on individuals based on the funds they own. In the structure of expenses of individual entrepreneurs, a significant part is made up of taxes and contributions to extra-budgetary funds. At the stage of starting a business, you need to familiarize yourself with the list of taxes that an individual entrepreneur is required to pay and the procedure for calculating them.
Regardless of the taxation system, individual entrepreneurs are required to pay the following taxes:
- Transport tax;
- personal income tax;
- Land tax;
- Property tax for individuals and other taxes established by the Tax Code of the Russian Federation.
The simplified tax system is a tax regime for small and medium-sized businesses. The simplified tax system assumes a minimal tax burden and simplified accounting. The main taxes paid by entrepreneurs in other taxation systems are replaced by a single tax under the simplified tax system. Accounting is kept in a special book for recording income and expenses, the individual entrepreneur’s declaration is submitted once a year, advance payments are made once a quarter.
Under the simplified system, the taxpayer independently selects the object of taxation and pays a single tax at the established rate:
- Income – tax rate 6%;
- Income reduced by expenses – tax rate 15%
Do individual entrepreneurs need to pay personal income tax using the simplified tax system?
Some taxes established by the Tax Code of the Russian Federation are not paid by individual entrepreneurs using the simplified tax system. These include:
- personal income tax;
- Property tax (if the property is not reflected in the cadastre).
An individual entrepreneur can carry out its activities either independently, that is, alone, or hire employees. This is why disputes arise regarding the obligation of individual entrepreneurs to pay personal income tax.
Let’s dot the “i”s by considering 2 situations:
- An entrepreneur works independently - in this case, the individual entrepreneur is exempt from paying personal income tax, since it is included in the tax paid by the individual entrepreneur annually under the simplified tax system. At the same time, individual entrepreneurs using the simplified tax system are not exempt from paying fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Today, an individual entrepreneur is required to contribute 23,153 rubles 33 kopecks per year to extra-budgetary funds.
- An entrepreneur hires external workers - in accordance with the legislation of the Russian Federation, the employer is obliged to calculate and transfer personal income tax for each employee. The personal income tax rate is 13% of wages.
Also, the individual entrepreneur must transfer contributions to extra-budgetary funds for each employee. Moreover, if an individual entrepreneur pays contributions for himself once a year, then for employees it is necessary to do this every month. Personal income tax is also paid every month.
Summarize. Individual entrepreneurs who are on a simplified taxation system are exempt from paying personal income tax if they work alone without hiring employees.
When hiring employees, an individual entrepreneur is required to pay monthly personal income tax for each employee in the amount of 13% of wages and make payments to extra-budgetary funds - the Pension Fund and the Federal Compulsory Medical Insurance Fund.
Individual entrepreneur - taxes and other payments
When starting your own business, it is very important to choose the right tax system. For example, for federal companies, especially with foreign participation, it is important that counterparties are VAT payers, so for some individual entrepreneurs VAT is a necessity. It is much easier to pay taxes under the simplified tax system, so some individual entrepreneurs, having initially chosen, for example, UTII, can switch to a simplified tax system. The simplified tax system allows you to quickly receive, process documents necessary for, etc.
The list of taxes and the procedure for their calculation are determined based on the taxation system used. Today there are 4 types of individual entrepreneur taxation:
- OSNO – pays personal income tax, VAT, property tax;
- STS – pays a single tax once a year, does not pay personal income tax, VAT, property tax;
- – pays a single tax, is exempt from VAT, personal income tax, property tax, etc.;
- Individual entrepreneur on a patent – pays the cost of the patent for a period of 1 month to a year, the cost of the patent depends on the potential income
It is worth noting that UTII and the patent system are applicable to certain types of activities specified in the Tax Code of the Russian Federation.
Changes in the Tax Code in 2017
Traditionally, the beginning of the year is marked by changes in various areas of activity of Russians. This also applies to Tax legislation. According to experts, despite the difficult economic situation in the country, a significant increase in the tax burden is not expected in 2017.
Other sources will be sought to finance the budget deficit, since small and medium-sized businesses will no longer bear additional expenses.
The main innovation of 2017 is the return of the Unified Social Insurance Tax (ESS). It will replace contributions to pension and health insurance for individual entrepreneurs and LLCs, which are currently administered by the Pension Fund. The ESSS will improve payment discipline, thereby increasing tax collection. The responsibility for collecting the ESSS passes to the Federal Tax Service, which has significantly more tools than the Pension Fund. The Tax Service will administer current payments and collect arrears for the previous year.
Payment of personal income tax is a mandatory condition for every citizen of the Russian Federation who receives a profit. However, the question of whether personal income tax for individual entrepreneurs is subject to the simplified tax system is of interest to many businessmen who have chosen a simplified taxation system. As you know, it is paid by employers, employees, and even those who receive income from outside sources. However, for some businessmen an exception has been made in tax legislation. Given this fact, many individual entrepreneurs are interested in the question of whether an individual entrepreneur pays income tax under the simplified tax system for himself.
"Simplified" and taxation
If a businessman does not want to spend a lot of time on reports, he tries to choose one of the simple tax regimes, of which there are 4 for individual entrepreneurs. One of the convenient options is the simplified tax system. The good thing about the simplified system is that the entrepreneur does not have to spend much time on reports, since everything comes down to one declaration, which is submitted once a year.
Businessmen who have chosen a simplified system have a choice between paying a single tax on all profits or only on net income, that is, minus expenses. At this point, for an individual entrepreneur using the simplified tax system, work with reports can be completed. The thing is that in a standard situation, other types of fees will not have to be paid to the state treasury. This also applies to personal income tax.
However, it must be taken into account that various situations occur in the work of an individual businessman. Some of them oblige an individual businessman who works on a simplified system to pay income tax.
Russian tax legislation states that individual entrepreneurs using the simplified tax system must pay only one tax at a fixed rate of 15 or 6%. At the same time, for all types of activities indicated in a special list, which is compiled at the stage of registration with the tax authority, there is no need to pay personal income tax for individual entrepreneurs using the simplified tax system. This is one of the main advantages of “simplified”.
However, in cases where an entrepreneur receives profit from activities that are not included in the list and the Unified State Register of Individual Entrepreneurs, he will have to pay income tax.
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In what cases is personal income tax paid using the simplified tax system?
Will not be exempt from paying income tax under the simplified tax system for individual entrepreneurs and in some other situations. For example, a businessman is in any case obliged to pay this tax if he receives a winning amount exceeding 4,000 rubles. We are talking about those promotions that are organized by manufacturers and trade organizations to attract interest in their products.
A simplified individual entrepreneur must pay income tax if he received a loan from a financial institution. The rate in this case will be 2/3 of the interest rate under the refinancing agreement. If the funds were issued in foreign currency, then the amount of personal income tax will be equal to the difference between the contract rate and 9%.
In addition to the fact that an individual entrepreneur working under the simplified tax system must pay income tax on profits from activities that were not indicated during registration, funds received by the individual entrepreneur from other organizations must also be added to the tax base.
Here we are most often talking about interest on foreign currency deposits and dividends.
Interest rates are determined based on where the profit was earned. For personal income tax, 13% is generally used, but larger payments are also provided for some profits. For example, from the material benefits received by participating in promotions and lotteries, individual entrepreneurs will have to pay 35% to the state treasury.
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Payment of income tax using the simplified tax system
As mentioned above, the simplified tax system relieves an entrepreneur of the need to pay personal income tax, but this applies only to the profit that was received from a specific type of activity specified when registering with the tax office. The individual entrepreneur will have to pay income tax on the remaining income on a general basis.
If businessmen working on the general tax system are required to pay personal income tax every quarter, then for those who have chosen the “simplified tax system” and received additional income on which they need to pay income tax, the frequency of this procedure does not exceed once a year.
An individual entrepreneur can pay until April 30 of the year following the expired tax period. In addition, he will have to file a personal income tax return. This must also be done no later than April 30.
In addition, it is worth noting that in a normal situation, an individual entrepreneur using a simplified taxation system does not have the opportunity to issue a deduction even when he has grounds for this.
In a situation where personal income tax has been paid to them, the businessman has the right to receive the due tax refund by filling out all the paperwork for this.
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Personal income tax for employees
Despite the fact that an individual businessman working on a simplified tax system does not have to pay income tax in most cases, if he has hired employees, then payments must be made for them.
If an entrepreneur registers with the Pension Fund as an employer, he becomes a tax agent for his employees. That is, his responsibilities now include paying contributions to funds and the state treasury for his employees.
Personal income tax is calculated based on the tax base. For hired employees, it is the salary accrued for the month. From this amount it is necessary to calculate income tax and pay it to the state budget. The interest rate is presented in two options. For residents of the Russian Federation it is 13%, and for non-residents of the country - 30%.
It is mandatory to submit a personal income tax return within the established time frame. It must be submitted to the tax office for review once a year.
In conclusion, it is worth noting that in all special regimes, including the simplified system, the payment of personal income tax for the individual entrepreneur himself is not provided. That is, income tax is not paid either on a patent, or on UTII, or when using the Unified Agricultural Tax. Mandatory transfer of 13% of all income is provided only under the general taxation system. But even here you need to take into account some nuances, since the interest rate can vary from 9 to 35%.
An individual entrepreneur (IP) is an individual who does not have a legal education, but is registered as an entrepreneur and has many legal rights. An individual entrepreneur carries out independent activities aimed at profit from the sale of goods, services or performance of work.
Questions that often arise for individual entrepreneurs: do I have to pay personal income tax? If yes, what amount? What happens if you miss the payment deadline?
In this article we will try to answer these questions.
Taxation for individual entrepreneurs
So, an entrepreneur can choose one of the taxation systems:
· Simplified taxation system (STS);
· Unified tax on temporary income (UTII);
· General taxation system (GTS);
· Patent taxation system (PTS).
Payment of personal income tax depends entirely on the chosen system.
simplified tax system
If a taxpayer uses a simplified form, he is exempt from paying personal income tax. The exemption is valid in all cases, except for those described in the current law, Article 226 of the Tax Code of the Russian Federation as not subject to.
UTII
If the taxpayer’s activities include an OKVED code (all-Russian classifier of types of economic activities), then personal income tax must be paid.
OSN
Under the general taxation system, individual entrepreneurs must pay personal income tax. But there are exceptions here too. For example, when the revenue for the sale of goods and services for the last 3 months does not exceed 2 million rubles.
PSN
When using the patent system, the taxpayer does not pay tax on net profits. If his activities involve activities that do not fall under the PSN system, then it is necessary to submit a 3-NDFL declaration to the tax office.
Personal income tax for individual entrepreneurs without employees
If an entrepreneur receives income from activities that are provided for in the Unified State Register of Individual Entrepreneurs, then personal income tax is not paid. If the activity is not included in the Unified State Register of Individual Entrepreneurs, then personal income tax is paid at a rate of 13%. In this case, the taxpayer has the right to tax deductions.
If the activities of an individual entrepreneur do not include employees, then personal income tax is not paid.
Features of personal income tax for individual entrepreneurs
After the taxpayer calculates the amount of personal income tax and draws up the appropriate declaration, it is necessary to check the amount of tax and, if necessary, adjust it. If the amount is exceeded, you can return it from the budget, if, on the contrary, the taxpayer pays extra.
Individual entrepreneurs, whose activities are based on hired workers, pay personal income tax on the amount of their salaries to the state treasury at rates of 13% or 30%. This must be done the next day after the payment of the salary.
Individual entrepreneurs reserve the right to receive a tax deduction on income subject to personal income tax. If a taxpayer uses voluntary pension insurance or is engaged in charity, then he can take advantage of social deductions.
Payment of personal income tax can be made in two ways:
Based on advance payments upon notification from the Federal Tax Service (Inspectorate of the Federal Tax Service);
After submitting the declaration to the Federal Tax Service, if you need to pay extra or deduct funds from the amount.
Advance payments are calculated based on the data specified in the declaration for the previous reporting period, taking into account deductions.
If for any reason the personal income tax payment is overdue, a penalty will be charged on the debt.
10May
Hello! In this article we will talk about paying taxes and filing reports for individual entrepreneurs without employees in all taxation systems for 2019.
Today you will learn:
- without employees;
- How much are mandatory contributions?
- How to report to the tax authorities.
How taxpayers replenish the budget
The general tax system called has the highest tariffs, and therefore is used by individual entrepreneurs. It is rare to find her among individual entrepreneurs without employees.
However, in practice, OSNO is automatically assigned to any entrepreneur upon registration. And if for some reason you did not write an application to use a different fee system, you will pay taxes according to OSNO.
If your state does not have employees, then you only need to pay one tax:
- In the amount of 6% of revenue (and all income of the enterprise is taken into account here);
- In the amount of 15% of the difference between income and expenses.
One of the frequently used taxes is. The individual entrepreneur who uses it pays 15% of the basic income multiplied by special coefficients.
Individual entrepreneurs engaged in the field of agricultural products are paid. It is calculated at 6% of the difference between the income and expenses incurred by the entrepreneur.
A relatively new area for entrepreneurs is working with a patent (). Here a single tax is paid in the amount of 6% of potential income from activities in the region.
Local authorities can change the tax rate down to 0%. These are the so-called ones, which give the right not to pay funds to the budget in the first two years after.
In addition to the listed rates, individual entrepreneurs pay additional tax payments depending on the type of activity. For example, transport tax must be paid if the company uses a car for commercial purposes, you pay land tax when using the site, and so on. These fees do not depend on the current tax system and are applied in conjunction with any of them.
If an individual entrepreneur does not have employees, then he does not need to pay personal income tax in the amount of 13% for hired workers. This tax is not paid for yourself. Pension contributions are made through mandatory contributions. The latter will be discussed further.
Contributions for yourself
Without employees, you are still required to transfer. In this case, the payment is transferred only for the owner of the individual entrepreneur.
It is necessary to transfer money to the pension and health insurance fund. Contributions to the Social Insurance Fund are voluntary, and therefore their use among individual entrepreneurs without employees is sporadic.
Previously, payments were made directly to extra-budgetary funds. Since 2017, there have been changes that have made the tax office an intermediary in such calculations. Now her accounts accumulate not only tax revenues, but also mandatory insurance contributions. This simplified control over taxpayers by government agencies.
Since 2018, contributions to the pension and health insurance fund have become fixed, regardless of the amount. This was done in the interests of entrepreneurs and in order to reduce the tax burden.
Their amount became equal to 36,238 rubles, including: 29,354 rubles paid for contributions to pension insurance and 6,884 rubles for medical insurance.
However, these are not final calculations. If at the end of the year the entrepreneur’s profit amount is more than 300,000 rubles, then 1% of the difference between the actual profit and 300,000 rubles is additionally paid to the pension fund. For example, your income for the year amounted to 485,000 rubles. In addition to 36,238 rubles, you will also pay (485,000 - 300,000) * 1% = 1,850 rubles.
Contributions of individual entrepreneurs without employees are subject to mandatory payment along with taxes. Every entrepreneur is obliged to transfer funds to insurance funds, regardless of whether he has made a profit or whether the individual entrepreneur operates only according to documents.
A fixed payment of 36,238 rubles must be made for 2019 by December 31, 2019. Payment of 1% for income over 300,000 rubles must be made before July 1, 2020.
There is also a maximum limit for funds that can be contributed to insurance funds. This amount is calculated as follows: 8 * 29 354 * 12 * 26% . Where 29,354 is a fixed amount deducted for pension insurance. The limit on the amount of contributions for 2019 will be 234,832 rubles. This amount includes both the fixed part and the percentage excess from income of more than 300 thousand rubles.
We report to the state
The activities of any entrepreneur are impossible without various calculations and correlation of income with expenses. You must declare your taxes and contributions to the appropriate authorities, having with you a form with calculations of the amounts. Each taxation system has its own reporting features.
We have prepared a table for you on the deadlines for submitting reports for 2019.
| Tax system | What kind of reporting? | Deadlines |
| OSN | (transmitted only in electronic format, starting from 2015) | For 2019 quarterly - April 25, July 25, October 25 and for the 4th quarter January 27, 2020 |
| OSN | ||
| OSN | (about future profits) | From one to 5 days after the end of the month in which the profit was made |
| simplified tax system | Until April 30, 2020 (for 2019) | |
| UTII | Once a quarter until April 22, July 22, October 21 and January 20, 2020 (for the 4th quarter of 2019) | |
| Unified agricultural tax | March 31, 2020 upon submission of the report for 2019 | |
| PSN | Not provided | — |
In addition to generally accepted reporting in the form of a declaration, each individual entrepreneur, regardless of the tax system, maintains internal reporting. By the end of the year, the book of income and expenses should be put in order: the tax office may need it at any time.
An individual entrepreneur without employees does not report to extra-budgetary funds. Such entrepreneurs have a responsibility only to the tax authority.
Now let's look at the tax payment dates and some.
Individual entrepreneur on OSNO without employees
If you practice OSNO, you can combine this taxation system with:
- UTII;
At the same time, separate reports are submitted for each tax and different calculations are made. We have listed payments to the tax authority for individual entrepreneurs on OSNO without staff in the table.
|
What taxes does an individual entrepreneur pay without employees? |
Bid |
Formula |
Individual entrepreneur reporting without employees and payment |
|
0%, 10% or 20% (depending on the product category) |
Product cost*20/120 |
Pay by the 25th day of the month following the reporting quarter |
|
|
For property |
Up to 2.2% (set by local laws) |
Depends on object criteria |
|
|
Personal income tax (from profit) |
(Income - expenses)*13% |
Pay advances based on quarterly notifications from the tax office before July 15, October 15 and January 15 |
If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.
Let's take an example of paying VAT in 2019. If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.
Example. You bought a product from a seller on OSNO for 15,700 rubles in February 2019. The product was sold in the same month for 20,000 rubles. VAT on the purchase price will be: 15,700*20/120 = 2,616.67 rubles. Now let's calculate the amount of tax that needs to be paid to the budget: 20,000 * 20/120 - 2,616.67 = 716.66 rubles. If there is no more turnover in the company, then this amount must be transferred to the budget before April 25, 2019.
OSNO adherents without employees have the opportunity to reduce personal income tax (profit) payable as follows:
- At the expense of social deductions for an individual (for example, for one’s own education or treatment in medical institutions for oneself and immediate relatives. The total amount of deductions cannot exceed 120,000 rubles combined with other expenses);
- Due to contributions to insurance funds paid quarterly.
Example. The total profit for the year was 743,000 rubles. Confirmed expenses associated with activities – 516,000 rubles. Contributions paid to insurance funds amount to 27,990 rubles. The total tax for the year is: (743,000 - 516,000 - 36,238)*13% = 24,799.06 rubles.
Taxes for individual entrepreneurs on the simplified tax system without employees
Taxes for individual entrepreneurs without employees include deductions from the company’s income. There are two tax calculations on the simplified tax system, which we have displayed in the table.
Example. In 2019, you earned 735,000 rubles of retained earnings. The simplified tax system “Income” is used. Therefore, the tax payable will be 735,000 rubles * 6% = 44,100 rubles. It is necessary to transfer funds to the tax account before April 30, 2020.
Using the simplified tax system, an individual entrepreneur without employees can reduce the amount of tax payable or the tax base. The first option is suitable for the simplified tax system “Income”, and the second – for “Income - expenses”.
Example. Let’s say an entrepreneur practices a simplified income tax without employees at a rate of 6%. Income for the year amounted to 692,000 rubles. Tax payable: 692,000 * 6% = 41,520 rubles. The individual entrepreneur paid contributions of 36,238 rubles for the year. He has the right to reduce the amount of tax by the entire amount of payment to extra-budgetary funds. We get a tax equal to: 41,520 - 36,238 = 5,282 rubles. If the amount of insurance premiums exceeds the tax, then the latter is not subject to payment.
If an entrepreneur applies the simplified tax system “Income - Expenses” at a rate of 15%, then the amount of insurance payments is deducted from the tax base.
Example. If income was 924,000 rubles for 12 months, expenses were 699,000 rubles, and contributions to funds were made for a fixed amount of 32,385 rubles, then the tax is calculated as follows: (924,000 - 699,000 - 36,238) * 15% = 28 314 rubles.
Individual entrepreneur reporting on UTII without employees
The use of UTII is limited to areas of activity that are specified in regional regulations.
To calculate the tax, the following formula is used:
B*FP*k1*k2*15%, where:
- B – basic profitability of one month per unit of physical indicator;
- FP is a physical indicator used for business purposes (this can be the area of a retail outlet, the number of stores, etc.);
- k1 – coefficient established on an annual basis by the Government;
- k2 – reduction coefficient registered once a year by local authorities (varies from 0.005 to 1).
Tax payment occurs in quarterly payments until the 25th day of the month following the end of the quarter. Let's look at paying taxes in 2019 using an example.
Example. Basic income for the 1st quarter of 2019 is 7,500 rubles monthly. The number of employees equal to 7 is used as a physical indicator. K1 for 2019 is 1.915, and as a basis for k2 we will take the value of 0.6. Imputed income, taking into account the number of people on staff, will be: 7,500 * 7 * 3 = 157,500 rubles per quarter. Next, we adjust the income by correction factors – K1, K2. The calculation is as follows: 157,500 * 1.915 * 0.6 = 180,968 rubles. And the last stage is the tax: 180,968 * 15% = 27,145 rubles.
According to UTII, individual entrepreneurs without staff have the opportunity to reduce the amount of tax on contributions to extra-budgetary funds. You can reduce the tax payment for the quarter in which the advance payment was made to extra-budgetary funds.
Example. You paid contributions in the first quarter in the amount of 7,000 rubles. Let's take the tax from the example above. For the first quarter it is equal to 27,145 rubles. Total amount to be paid taking into account the contribution: 27,145 - 7,000 = 20,145 rubles.
Individual entrepreneur on the Unified Agricultural Tax without employees
Unified agricultural tax can be applied only by those individual entrepreneurs who conduct activities related to the production of agricultural products. With this taxation system, the process of doing business is significantly simplified due to minimal reporting and a low tax rate.
| Formula | Payment | Reports |
| (Income - expenses)*6% | Advance payments for half a year. The first payment for 2019 is due July 25, 2019, the final payment is due March 31, 2020 |
The declaration under the Unified Agricultural Tax is submitted before March 31 of the year following the reporting year. For 2019, the report must be submitted by March 31, 2020. |
| VAT – 20% (introduced from 01/01/2019. You can take advantage of the exemption in accordance with Article 145 of the Tax Code of the Russian Federation, paragraph 2, paragraph 1) | Payments are made quarterly, before the 25th day of the month following the reporting quarter. |
|
Let's look at the example of paying for the Unified Agricultural Tax in 2019 for an individual entrepreneur without staff.
Example. For the first 6 months of activity, the income amounted to 380,000 rubles. Expenses for this period were confirmed in the amount of 200,000 rubles. Income for 2019 was 625,000 rubles, and expenses were 392,000 rubles. Tax amount for the first half of the year: (380,000 - 200,000)*6% = 10,800 rubles. It must be paid by July 25, 2019. Annual tax that must be paid before March 31, 2020: (625,000 - 392,000)*6% - 10,800 = 3,180 rubles.
Individual entrepreneurs who practice unified agricultural taxation and do not have hired staff can reduce the tax base for contributions to extra-budgetary funds for themselves. The part of the payments that you made in advance can be taken into account as expenses.
Example. To calculate taxes, let's look at the previous example. The amount of income for the first 6 months of activity is 380,000 rubles, and expenses are 200,000 rubles. Let's say you paid 14,000 rubles in contributions. The tax payable will be: (380,000 - 200,000 - 14,000)*6% = 9,960 rubles.
Reporting of individual entrepreneurs on a Patent (PSN) without employees
PSN attracts many taxpayers due to its simplicity in tax calculation and the absence of a declaration. At the end of the reporting year, you will not need to submit documents to the tax office: you only need to extend the validity of the patent at your discretion.
Let's look at the main characteristics of this tax system using a table.
| Term | Payment | Formula | Reporting |
| 1 – 6 months | On any day of the patent's validity, including the date of its completion. Funds can be deposited in one amount or in advance payments | ||
| 7 – 12 months | In the first three months you need to pay 1/3 of the tax amount. Payment can be made on any day as a one-time payment or in installments. The remaining 2/3 – no later than the day the patent expires in one payment or in advance | Potential income (depending on the region, field of activity)*6% | KUDiR |
The amounts of the “patent” tax have already been calculated. They can be found for any permitted activity on the tax website. A patent is not tied to a calendar year. You can start activities in the middle of any month and finish after the period for which the patent was purchased.
Example. A patent costs 72,000 rubles for 12 months. You bought it on January 12, 2019. For the first 90 days (until April 12, 2019), you must deposit an amount equal to: 72,000/3 = 24,000 rubles. It can be distributed monthly and paid for 8,000 rubles. The remaining amount to be paid, equal to 72,000 - 24,000 = 48,000 rubles, must be transferred to the tax service account before January 12, 2020. It can also be divided into the remaining 9 months and paid 6,000 rubles each (for an even calculation, payment will be limited to 8 months).
Supporters of the PSN need to know that the state has not provided for them to reduce the tax burden through insurance premiums. An exception can only be if you combine PSN with another tax system. Let's figure out how to reduce the tax of an individual entrepreneur without employees in this situation.
