The deadline for payment of the simplified taxation system for the I quarter of 2022 for individual entrepreneurs

2023 Author: James Gerald | [email protected]. Last modified: 2023-05-24 12:31

For individual entrepreneurs working under the simplified tax system, the legislation of the Russian Federation establishes certain deadlines for the payment of tax. For the first quarter of 2022, it is necessary to transfer funds to the state budget within a few weeks after the calculation. You should study the procedure in advance so as not to violate the terms and not receive a fine.

Features of payment of the simplified tax system

The tax on the simplified tax system is paid annually at the end of the reporting period. However, advance payments are required within 12 months. Funds must go to the state budget on a quarterly basis.

For every 3 months, payment must be made within a specially designated period. Deadlines are established by the norms of the Tax Code of the Russian Federation. They should be guided by in order to avoid fines and other penalties.

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When in 2022 should you pay for the first quarter

In the coming year, the payment for the first quarter will need to be made before April 25. The term of payment is not influenced by:

• the number of objects operating in a special mode;
• the amount of the tax rate;
• presence / absence of employees, etc.

The postponement of the tax payment is applied in practice, but only for a good reason.

When an advance payment can be deferred

According to the legislation of the Russian Federation, deferrals are provided for a maximum of 1-2 days. You should not hope for a longer period of time. At the same time, the transfer of the deadline for payment to the 26-27 is possible only if the date established by law falls on such days:

• on Saturday;
• Sunday;
• holiday.

In 2022, April 25 falls on a Monday, so you should not expect to postpone the deadline for tax payment.

Late payment of tax

For violation of the deadlines for paying tax under the simplified tax system, the legislation of the Russian Federation provides for penalties. You can get them for late payment of funds to the state budget for the main period, the same applies to advance payments.

Penalties include:

• penalties - the most common option, applied in the case of a first and short-term violation;
• administrative responsibility;
• tax liability.

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The last 2 methods of punishment are rarely used. They are provided in case of systematic violations.

Features of filing a declaration and making an advance payment

In addition to familiarizing yourself with the timing of tax payment for the first quarter of 2022, when working on the simplified tax system for individual entrepreneurs, it is necessary to study information about the features of making advance payments:

• in case of registration of an individual entrepreneur in the period for January-March 2022, an advance payment must be made by April 25;
• it is mandatory to fill in the Book of Records of Income and Expenses;
• if there is no income, a zero declaration is submitted.

Compliance with the terms and conditions of tax payment under the simplified taxation system is required.

When you can choose not to make an advance payment

There is only one condition under which it is possible not to make an advance payment to the state budget. This situation arises in the absence of income from an individual entrepreneur. After the submission of zero reporting, the employees of the Federal Tax Service will not calculate the amount of tax payable. So the individual entrepreneur will be freed from the advance payment.

Outcomes

Many new individual entrepreneurs operating under the simplified tax system need to know when the tax payment is made for the first quarter of 2022. It is necessary to make a contribution to the state budget for the period presented by April 25. If the payment is not made on time, the individual entrepreneur will be punished. In most cases, there are penalties for delay, but the violator can also be brought to administrative responsibility.

According to the law of the Russian Federation, the deadline for payment can be postponed. A good reason for this is a weekend or holiday, which falls on April 25th. There will be no transfers in 2022.

An individual entrepreneur is exempt from making an advance payment to the state budget only if there is no income for the quarter. However, you will need to submit a zero return.