In this article on the minimum tax when simplified:
When the taxpayer of the simplified tax system must pay the minimum tax;
The procedure for calculating the minimum tax;
Features of the reflection of the minimum tax in accounting.
Minimum tax - the amount of tax equal to 1% of the total income for the tax period under the simplified tax system.
When is it necessary to pay the minimum tax under the simplified tax system
At the end of the tax period, the taxpayer on the simplified tax system may be required to transfer the minimum tax instead of the single tax. Such a need arises only for an economic entity that pays a single tax on the difference between income and expenses if:
the single tax calculated based on the results of the tax period is less than the minimum tax;
or
according to the results of the tax period, the taxpayer received Germany WhatsApp Number List a loss (if expenses exceed income).
As a general rule, the tax period for the USN is a calendar year. This period may be shortened in some situations. For example, the tax period is interrupted (ends) if the organization is reorganized or completely liquidated.
Do you switch from the simplified tax system to the OSNO as a result of exceeding the allowable limit for applying the special regime (in terms of income or in terms of the cost of fixed assets, for example)? Then the tax period is also reduced to the end of the quarter, after which the business entity must apply the traditional taxation system.
In all these cases, it may also be necessary to pay a minimum tax.
The procedure for calculating the minimum tax under the simplified tax system
The following formula should be used to calculate the minimum tax:
Minimum tax = Income for the tax period × 1%
There are no differences in the composition of income and the way they are recognized in the base for calculating the single tax and for the minimum tax. That is, in both cases, the income received by the taxpayer for the tax period should be determined according to the rules of Chapter 26.2 of the Tax Code of the Russian Federation.
What is the deadline for paying the minimum tax under the simplified tax system
The minimum tax is transferred:
organizations - no later than March 31 of the next year;
merchants - no later than April 30 of the following year.
In case of liquidation, it is recommended (not mandatory) to transfer the minimum tax on the date of submission of documents for state registration of liquidation.
But the fact of reorganization does not change the terms of tax payment.
It is not necessary (but recommended) to pay the minimum tax ahead of schedule even if the taxpayer loses the right to apply the simplified tax system.