How often should I pay tax?
The size and term depends on what type they are and are used by the individual entrepreneur. You can find out about tax rates both on the Internet and at the place of registration of the individual entrepreneur by contacting the tax inspectorate.
The frequency of payment of taxes on an IP depends on the tax system on which the IP is located.
The most important thing is that they pay all without exception sp is compulsory insurance contributions to the Pension Fund - they are paid even by those who do not carry out activities. The amount of insurance premiums for 2016 is 23 rubles plus an additional 153.33% of annual income over 1 rubles (see the contribution calculation calculator). According to the law, you need to pay contributions for the year before December 300, but in some cases profitable pay every quarter.
Tax payment frequency depending on the tax system chosen:
- Main (general system) - payment of VAT and personal income tax quarterly. This is a rather rare system for individual entrepreneurs, so I will not describe it in detail.
- UTII (vmenenka) - submit declarations quarterly and pay tax quarterly No later than 25 on the date of the month following the end of the quarter.
- USN (Simplified) - submit the declaration once a year, pay advance tax payments quarterly not later than the 25th day of the month following the end of the quarter, for the year - not later than April 30th after the end of the year.
- ESC (agricultural commission) - submit the declaration once a year, pay the advance payment before July 25, tax one year before March 31 after the end of the year.
- PSN (patent system) - no need to submit a declaration. Payment:
If the SP has officially registered employees, then there is a duty monthly pay the so-called "salary taxes" - insurance premiums for employees in the Pension Fund and Social Insurance Fund and transfer to the personal income tax.