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Clause 3 1 of Article 346 21

27.07.2023

New edition of Art. 346.21 Tax Code of the Russian Federation

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, nine months, respectively. taking into account previously calculated amounts of advance tax payments.

3.1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

1) insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, paid (within the calculated amounts) in this tax (reporting ) period in accordance with the legislation of the Russian Federation;

2) expenses for payment in accordance with the legislation of the Russian Federation of temporary disability benefits (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, according to agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity";

3) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

In this case, taxpayers (with the exception of taxpayers specified in paragraph six of this paragraph) have the right to reduce the amount of tax (advance tax payments) by the amount of expenses specified in this paragraph by no more than 50 percent.

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions for compulsory pension insurance and compulsory medical insurance in the amount determined in accordance with paragraph 1 Article 430 of this Code.

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

7. Tax payable at the end of the tax period is paid no later than the deadlines established for filing a tax return.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

8. If a taxpayer carries out a type of business activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer, in addition to the reduction amounts established by paragraph 3.1 of this article, has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period for the object of taxation from the specified type of business activity, credited to the consolidated budget of the subject of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount trade tax paid during that tax (reporting) period.

The provisions of this paragraph do not apply if the taxpayer fails to provide notice of registration as a payer of the trade tax in relation to the object of business activity for which the trade tax has been paid.

Commentary on Article 346.21 of the Tax Code of the Russian Federation

The object of taxation for “simplified taxation” can be selected only once and only until the beginning of the calendar year from which the organization or individual entrepreneur decides to switch to this taxation regime.

When calculating the single tax, income and expenses are determined on an accrual basis from the beginning of the tax period. According to Art. 346.19 of the Tax Code of the Russian Federation, the tax period for a single tax is a calendar year. Reporting periods are considered to be quarter, half-year and 9 months of the calendar year.

Income and expenses, the value of which is expressed in foreign currency, must be converted into rubles at the official exchange rate of the Bank of Russia. In relation to income, such recalculation must be made on the date of receipt of income, and in relation to expenses - on the date of making the corresponding payment.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

(see text in the previous edition)

3.1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

(see text in the previous edition)

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

(see text in the previous edition)

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

3.1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

7. Tax payable upon expiration of the tax period is paid no later than the deadlines established for filing a tax return of this Code.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

8. If a taxpayer carries out a type of business activity in respect of which a trade tax has been established in accordance with Chapter 33 of this Code, the taxpayer, in addition to the reduction amounts established by paragraph of this article, has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax ( reporting) period for the object of taxation from the specified type of entrepreneurial activity, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount of trade fee paid during this tax (reporting) period.

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

3.1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

7. Tax payable upon expiration of the tax period is paid no later than the deadlines established for filing a tax return in Article 346.23 of this Code.