PaymentofUSNandadvancepaymentsin 2023

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In connection with the introduction of a Single Tax Account (ENS), it is now necessary to pay tax on the USN, as well as reduce it for insurance premiums, differently. The order of calculation and reporting has also changed.

Every quarter, simplifiers must calculate an advance payment on the USN and determine the amount to be paid. In the article we will tell you how to calculate an advance payment on different objects of taxation: USN “Income” and USN “Income minus expenses”. Here is an algorithm for calculating advances, including for a situation where the simplified tax has exceeded the intermediate limits on the USN and must apply an increased rate. We remind you about the payment deadlines and notifications under the EPP, if you transfer taxes in a single tax payment.

In notifications, you need to specify, among other things, the details that were previously in payment orders: KPP, KBK, OKTMO, as well as the amount of tax and the payment period.

Companies and sole proprietors reporting on paper are allowed to submit a paper notification.

In addition to notifications, in some cases, payers on the USN send to the IFNS more applications for the disposal of funds on the ENS for offset against the reduction of tax payments. Simplifiers submit notifications on quarterly payments until the 25th day of the month following the expired quarter. And the tax authorities, having received a notification, will write off this amount from the funds for the account on the 28th of the month following the expired quarter.

The tax period for the simplified version is still a calendar year. That is, the final payment of the tax on the USN occurs according to the results of the year.

As before, the annual tax on the USN can be transferred to the budget in parts, based on the results of the reporting periods: the first quarter, half a year and nine months. If there was income in one period or another, then the company or sole proprietor pays an advance. If there were no receipts, you will not have to pay anything.