What is the deadline for transferring the sales tax in 2017? When to pay the sales tax for the 4th quarter of 2016? You will find the terms for paying the sales tax in 2017 in this article in the form of a table.
How often to transfer the trading fee
Sales tax is required to be paid every quarter. However, there are no reporting periods for sales tax (Article 414 of the Tax Code of the Russian Federation). The basis for paying the sales tax is a notice of registration. The payer must calculate the fee and transfer it to the budget. In 2017, sales tax payments must also be made.
Terms of payment of sales tax in 2017
Transfer the calculated amount of the sales tax to the budget no later than the 25th day of the month following the taxable period (quarter). In 2017, these are the following dates:
If the sales tax is paid late, then the IFTS may charge the payer a penalty fee (Article 75 of the Tax Code of the Russian Federation).
Pay the amount of the trade fee according to the details of the IFTS, in which the organization is registered as a fee payer (clause 7, article 416 of the Tax Code of the Russian Federation).
At the same time, in order to pay the sales tax in 2017, indicate the following BCC.
CBC for payment of interest on sales tax
FILES
Who pays, who does not pay this fee?
This is a new payment for entrepreneurs, introduced into use in the 3rd quarter of 2015 (Chapter 33 of the Tax Code of the Russian Federation) so far only in Moscow. The capital will be the first to "test" all the nuances of the new tax collection, the next in line is St. Petersburg, and then other regions of Russia. Dates of widespread innovations have not yet been specified.
The fee is a fixed quarterly payment, the calculation takes into account the commercial component of the activity and the criteria for trading places. The rate is calculated at the municipal level or by a city of federal significance, it is allowed to reduce it even to 0%.
Who should pay it
Moscow entrepreneurs who receive income from the sale of any goods need to get used to this fee. The volume of sales and the number of transactions do not matter for the calculation of this fee.
IMPORTANT! Entrepreneurs on UTII cannot combine this tax regime with a sales tax, they will have to switch to another type of taxation.
Who is not affected by the fee?
Some sellers may not worry about the sales fee for now. Amendment to ch. 33 of the Tax Code today does not apply to:
- Internet entrepreneurs who do not use personal contact with the consumer (even courier delivery);
- suppliers of goods from the warehouse;
- patent IP;
- ESH payers.
The following are exempted from sales tax by special order:
- owners of vending machines;
- traders at fairs that work only a few days;
- ticket sellers in theaters, cinemas, museums, etc.;
- press peddlers;
- sellers of religious objects in temples, church shops, etc.
How to pay
The trader must be registered with the tax as a payer of the trade fee. He himself calculates the amount of the fee on a quarterly basis and transfers it by the 25th day of the next month. The tax authority has the right to independently “calculate” the payer who is not in a hurry to register, and issue him a requirement to pay the fee.
In order for the transferred fee to get to the desired account, correctly indicate in the payment order of the CCC:
- to pay principal amount: 182 1 05 05010 02 1000 110;
- to pay penalties in case of late quarterly payment: 182 1 05 05010 02 2100 110
- for enumeration fines accrued due to non-payment of sales tax: 182 1 05 05010 02 3000 110.
In our material today, the reader will find the CCC for the payment of sales tax in 2020.
In addition, we will answer current questions on this topic that concern entrepreneurs. In particular, you will find out if the CCC on the trading fee has changed in 2020, in which territories the trading fee has been introduced, which CCC should be indicated in field 104 of the payment order.
Territories of the sales tax
The sales tax in Russia was first introduced on July 1, 2015. In accordance with Art. 15 of the Tax Code of the Russian Federation, it belongs to the category of local taxes and fees. According to Art. 410 of the Tax Code of the Russian Federation, the municipal authorities of three cities of federal significance - Moscow, St. Petersburg, Sevastopol - have the right to introduce it on their territory.
However, at the moment, the sales tax has been introduced exclusively on the territory of the city of Moscow, in accordance with the Law of the City of Moscow No. 62 of 12/17/2014. The rest of the federal cities are still engaged in preparatory work. In the city of Moscow, the sales tax continues to operate in 2020.
We draw your attention to the fact that an individual entrepreneur or LLC can be registered in another subject of the Russian Federation as an entrepreneur, but if the object of his trade is located in the territory where the sales tax is introduced, then he will be the payer of the sales tax.
Before starting activities, he needs to submit a notification to the IFTS at the location of this object.
Terms of payment of sales tax in 2020
Entrepreneurs are required to quarterly calculate the amount of sales tax and pay it. Report on the payment of the sales tax, in accordance with Art. 414 of the Tax Code of the Russian Federation, not necessary.
The sales tax payment deadline is the 25th of the month following the taxable quarter. Namely:
- IV quarter 2019 - January 27, 2020;
- Q1 2020 - April 27, 2020;
- II quarter 2020 - July 27, 2020;
- III quarter 2020 - October 26, 2020;
- Q4 2020 — January 25, 2021.
Payment order for payment of trading fee
According to paragraph 7 of Art. 416 of the Tax Code of the Russian Federation, it is necessary to enter the details of the branch of the Federal Tax Service in which the payer of the sales tax is registered in the payment order.
The rules for filling out a payment order are regulated by Regulations of the Bank of Russia No. 383-P and Appendixes 1 and 2 to Order No. 107n of the Ministry of Finance of the Russian Federation.
If the sales tax is paid for the property, then the details of the IFTS at the place of registration of the individual entrepreneur (organization) as the payer of the sales tax are indicated in the payment order. In this case, the OKTMO code is indicated at the place of trade.
If the trading fee is paid at the place of residence of the individual entrepreneur (location of the organization), then the details of the IFTS, in which the individual entrepreneur (organization) is a payer of the trading tax, are indicated in the payment order. In this case, the OKTMO code is indicated at the place of trade indicated in the notice of registration as a payer of the trade tax.
The BCC for the trading fee in 2020 is indicated in field 104 of the payment order. In the case of payment of fines and penalties associated with the sales tax, other CCCs are indicated.
We bring to your attention the current BCC for the payment of sales tax in 2020:
- CCC for payment of sales tax in 2020: 182 1 05 05010 02 1000 110
- CBC for payment of fines: 182 1 05 05010 02 2100 110
- CBC to pay a fine: 182 1 05 05010 02 3000 110
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The other day I got a call from a friend who sells books in her store. She learned that there were changes in the Legislation regarding the sales tax for individual entrepreneurs and asked to tell which ones.
I decided to study this topic in detail in order to answer her question. There is a lot of interesting information on the Internet. In addition, my colleague threw a couple of articles explaining the innovations.
It turned out that my friend no longer needed to pay this fee, because her type of activity falls under the exemption.
Well, in order for you not to have problems with the trading fee, I have prepared this article. From it you will find out who else can be exempted from payment, who and what coefficients are expected, and also in what time period the payment must be made.
How to calculate the trading fee
The trading fee is calculated quarterly. At the same time, its size will be the same in all quarters (unless, of course, the legislator changes the rates and their linking to the physical characteristics of retail facilities).
Let's consider an example of TS calculation. Example: A Moscow entrepreneur has 3 retail outlets:
- a tent located at the Slavic World retail market;
- shop "Confetti" with a hall of 30 sq. m, located in the Tverskoy district;
- shop "Rassvet" with a hall of 70 sq. m, located in South Butovo.
The first task of the entrepreneur is to determine the size of the calculated vehicle.
To do this, he looks to which of the zones defined by law No. 62 each of his retail facilities belongs to. It turns out that the Confetti store is located in zone 1, the Dawn and the tent are in zone 2.
A tent is a stationary trading facility without halls (subclause 7, clause 3, article 346.43 of the Tax Code of the Russian Federation). For him, in zone 2, the rate of 28,350 rubles is determined. This will be the calculated vehicle for the tent.
The Confetti store is a stationary facility with halls (subclause 3, clause 3, article 346.43 of the Tax Code of the Russian Federation) with an area of up to 50 square meters. m. For him in zone 1, a rate of 60,000 rubles is determined. This will be the calculated vehicle for the store in the center of Moscow.
The Rassvet store is also a stationary facility with halls, but with an area of more than 50 sq. m. Part of its area, namely 50 square meters. m, based on the tariff in zone 2, is multiplied by the rate of 420 rubles, and the remaining 20 sq. m - 50 rubles. The calculated vehicle for the store in Yuzhny Butovo is the amount of 21,000 and 1,000 rubles, that is, 22,000 rubles.
The next task is to determine benefits for retail facilities.
Based on the provisions of Art. 3 of Law No. 62, the exemption is applicable only to the tent. Thus, our IP has the right not to pay the fee calculated on it.
In total, he must pay a trading fee of 60,000 rubles to the Moscow budget. for the Confetti store and 22,000 rubles. for the store "Dawn".
http://nalog-nalog.ru/torgovyj_sbor/kak_pravilno_rasschitat_torgovyj_sbor_primer/
Payout amount?
Considering this moment, it is worthwhile to correctly figure out how to calculate the trading fee. There is no exact answer on a fixed amount in the legislation yet, the calculation procedure is carried out individually, depending on the type of activity and the object of trade.
TC \u003d C (%) * FH, where:
- the TS parameter is represented by the trading fee indicator,
- indicator C (%) - base rate, is determined individually;
- PH element - physical characteristic (area and so on).
Please note: the sales tax rate is calculated per 1 sq. m. The maximum threshold for the indicator for retail markets is 550 rubles / m2, in some situations the rate may be close to zero.
The main condition is that there should not be an excess of the tax rate “under a patent”, which is issued for 3 months.
An example of calculating the sales fee:
- room area - 100 squares;
- patent - 30,000 rubles.
According to the formula, we will make calculations and get the value: 30,000 rubles. / 50 * 100 sq. m. = 60,000 rubles. It all depends on the size of the patent, which, by the way, can be increased by the authorities.
During the quarter, an increase in the area of \u200b\u200bthe premises may occur, then the value is calculated from the beginning of the period in which the changes were made.
The payer of the fee undertakes to inform about the changes that have taken place within 5 days. The obligation to transfer the relevant notification to the Federal Tax Service is assigned to a legal entity or individual entrepreneur, subject to the liquidation of activities. The obligation to pay the amount in this case is removed from the payer.
Accrual procedure
The sales tax period is a quarter. The sales tax must be paid no later than the 25th day of each month following the quarter.
If the tax authority discovers false data provided by the payer, or lack of information, its obligations include sending a request to the entrepreneur about the need to pay.
http://vashbiznesplan.ru/bukhgalteriya/chto-takoe-torgovyj-sbor.html
Who is obligated to pay the sales tax and payment deadlines?
When to pay sales tax
Local tax is paid for each quarter no later than the 25th day of the month following the taxation period. Let's present the payment terms in 2017 in the form of a table.
http://ppt.ru/news/137144
Where will the sales tax be introduced, is it possible to increase the value of the sales tax?
The need to pay sales tax directly depends on 2 factors:
- The chosen system of taxation.
- Vida entrepreneurial activity.
The trading fee should be paid only by individual entrepreneurs and organizations using OSNO or STS. UAT payers and entrepreneurs on a patent do not need to pay sales tax.
As for UTII, according to the new rules, it is impossible to combine imputation and sales tax.
Therefore, if you apply UTII, and a trade tax has been introduced for your type of activity in the region, then you will have to withdraw from the imputation and switch to another taxation system.
The sales tax must be paid to individual entrepreneurs and organizations that carry out retail, small-scale wholesale and wholesale trade through:
- stationary retail facilities with a trading floor;
- stationary trading facilities that do not have a trading floor (with the exception of gas stations);
- non-stationary trade objects;
- warehouses. In this case, the sales tax is transferred only if specific view activity is expressly specified in the regional law.
For example, in Moscow, sales from warehouses are not subject to sales tax, this is due to the fact that this type of business is simply not provided for in the capital's legal act.
As for the activity of retail markets, it is also equated to trade. However, they are not taxed themselves outlets, but directly the entire area of the market as a whole.
Therefore, it can be expected that the owners of the markets will not want to pay the trading fee out of their own pocket and will simply distribute these costs among the traders by increasing their rent or the cost of the right to trade.
Note: Chapter 33 of the Tax Code of the Russian Federation lacks definitions for many key terms (area trading floor, which are objects of stationary trade, etc.) therefore, in such a situation, representatives of the Federal Tax Service recommend focusing on the concepts used for UTII and PSN (see Art. 346.27 and Art. 346.43 of the Tax Code of the Russian Federation).
Activities not subject to sales tax
Local authorities have the right to establish types of activities in respect of which it is not necessary to pay sales tax - these are preferential types of activities.
What is subject to sales tax
It is very important to understand that the basis for calculating the trading fee is not the actual income received, but the very fact of using the trading facility.
Moreover, a trade object is understood not only as real estate (shops, tents, kiosks, etc.), but also movable property (delivery and peddling trade objects).
Therefore, the need to pay sales tax does not depend on factors such as:
- Ownership of a commercial property. The fee must be paid by those persons who directly use the object for trade, regardless of whether it is the owner or tenant.
- The amount of income received. The size of the trade fee directly depends only on the number of square meters, as well as the type and location of the trade object.
- Place of registration of a businessman. The trading fee must be paid by everyone who trades in the territory where it is established, regardless of place of residence (for example, an individual entrepreneur registered in Smolensk, but doing business in Moscow, is required to pay a trading fee).
- Trading frequency. The sales tax is calculated and paid immediately for the whole quarter. Therefore, regardless of the seasonality of the business and the number of days worked in the quarter, the trading fee will still have to be paid in full.
https://www.malyi-biznes.ru/tragoviy-sbor/
CBC of the trading fee for legal entities
CBC is also the most important requisite when filling out a payment. In 2017, BCC (budget classification codes) for the payment of sales tax will not change.
BCC is entered in line 104 of the payment order, depending on what the purpose of the payment is - the main payment, penalties or fines.
Each type of payment has its own BCC. For convenience, we will present the BCC of the 2017 trading fee in the form of a table.
http://ppt.ru/news/137144
Trading fee increase analytics
Once entity or an individual entrepreneur begins to carry out activities subject to the payment of a sales tax, then they will need to register with the tax authority as a tax payer.
For non-registration, liability is provided in the form of a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40,000 rubles (Part 2 of Article 116 of the Tax Code of the Russian Federation).
For officials an administrative fine of 2,000 to 3,000 rubles is also possible (Article 15.3 of the Code of Administrative Offenses of the Russian Federation). I would like to draw your attention to the fact that without registration for this type of accounting, the taxpayer will not be able to reduce the taxable base by the amount of the sales tax.
Analysis of the above:
- the state is trying to redistribute part of the income between the federal and local budgets;
- the mechanisms for administering the sales tax in contact with other tax regimes are unclear;
- it can be assumed that until the end of 2015 between the tax authorities and taxpayers operating in the UTII regime, conflicts will arise over the correct calculation of both the tax (UTII) and the sales tax;
- the burden on the accounting department of taxpayers who are on UTII will increase due to the need to maintain separate accounting;
- part of the taxpayers will either stop doing business or go “into the shadows”;
- the next flourishing of trade will begin in the premises of the Russian post office, as well as in the premises and on the territories of autonomous, budgetary and state-owned institutions.
The overall result of the introduction of the sales tax will be an increase in the products sold for the final consumer.
http://taxpravo.ru/analitika/statya-364184-torgovyiy_sbor_vse_za_i_protiv
The sales tax is a local payment and is established in relation to organizations and individual entrepreneurs engaged in trading activities through objects movable or real estate(Article 411, Chapter 33 Tax Code Russian Federation- hereinafter the Tax Code of the Russian Federation).
Sales tax payers
Organizations and individual entrepreneurs engaged in types of entrepreneurial activities in the territory of the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the regulatory legal act of this municipality (the laws of the federal cities of Moscow, St. collection, using objects of movable and (or) immovable property on the territory of this municipality (federal cities of Moscow, St. Petersburg and Sevastopol) ().
Individual entrepreneurs applying the patent system of taxation and taxpayers applying the system of taxation for agricultural producers (single agricultural tax) in respect of these types of business activities using the relevant objects of movable or immovable property.
Registration (deregistration) as a payer of sales tax
Registration, deregistration of an organization or an individual entrepreneur as a fee payer with a tax authority is carried out on the basis of a notice of registration as a trade fee payer (paragraph 1 of Article 416 of the Tax Code of the Russian Federation).
Registration is carried out on the basis of a notification in within 5 days upon receipt by the tax authority. AT within 5 days from the date of registration, the payer of the fee is sent an appropriate certificate (clause 3 of article 416 of the Tax Code of the Russian Federation).
In the event of termination of entrepreneurial activity using the object of trade, the payer of the fee shall submit an appropriate notification to the tax authority.
Form and format of notification of registration (de-registration) as a payer of sales tax
Deadlines for payment of sales tax, budget classification code
The fee is paid quarterly no later than 25th of the month following the period of taxation, i.e. quarter (paragraph 2 of Article 417 of the Tax Code of the Russian Federation).
| Budget classification code |
|
| 182 1 05 05010 02 1000 110 |
|
| 182 1 05 05010 02 2100 110 |
|
| 182 1 05 05010 02 2200 110 |
|
| 182 1 05 05010 02 3000 1100 |
Sales tax benefits
Regulatory legal acts representative bodies municipalities(the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedure for their application (paragraph 3 of Article 410 of the Tax Code of the Russian Federation).
Features of regional legislation
The information below depends on your region (77 Moscow city)
Your region has been automatically detected. You can always change it using the switch in the top left corner of the page.
Budget Classification Codes for Sales Duty in Moscow
| Budget classification code |
|
| Sales tax paid in the territories of cities of federal significance (payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one) | 182 1 05 05010 02 1000 110 |
| Sales tax paid in the territories of federal cities (penalties on the relevant payment) | 182 1 05 05010 02 2100 110 |
| Sales tax paid in the territories of cities of federal significance (interest on the corresponding payment) | 182 1 05 05010 02 2200 110 |
| Sales tax paid in the territories of cities of federal significance (the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation) | 182 1 05 05010 02 3000 110 |
| Sales tax paid in the territories of federal cities (other revenues)* | 182 1 05 05010 02 4000 110 |
| Sales tax paid in the territories of cities of federal significance (payment of interest accrued on the amount of overcharged (paid) payments, as well as in case of violation of the terms of their return) | 182 1 05 05010 02 5000 110 |
The sales tax is a local payment and is established in relation to organizations and individual entrepreneurs engaged in retail, small wholesale and wholesale trade goods through objects of movable or immovable property (hereinafter referred to as the object of trade) (Articles 411, 412 of the Tax Code of the Russian Federation, Chapter 33 of the Tax Code of the Russian Federation).
Trade objects include buildings, structures, premises, stationary and non-stationary trade facilities and retail outlets, as well as real estate objects used by market management companies in organizing retail markets ().
The executive authority of the city of Moscow, which performs the functions of developing and implementing economic and tax policy, is empowered to collect, process and transfer tax authorities information about the objects of taxation of the sales tax, as well as control over the completeness and reliability of information about the objects of taxation of the sales tax.
09.09.2016
77 city Moscow
The procedure for accounting for the amount of sales tax by individual entrepreneurs applying the simplified taxation system
05.09.2016
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