STS reporting for the Sevastopol business: how not to miss the deadlines — the tax service

Krympress reports:

In Sevastopol, more than 60% of all entrepreneurs chose a simplified taxation system. Tax reporting for «simplifiers» is provided, as a rule, once by the results of the year. The exception is cases when organizers and entrepreneurs stop activities or lose the right to use due to changes in basic conditions.

The Tax Code establishes the following terms for reporting on the simplified tax system:

• for organizations — no later than March 25;
• for individual entrepreneurs — no later than April 25;
• for organizations and individual entrepreneurs that have stopped activities on the simplified tax system, no later than the 25th day of the month following the month in which the activities were terminated;
• For organizations and individual entrepreneurs that have lost the right to the simplified tax system, no later than the 25th day of the month following the quarter, in which the right to use the simplified tax system is lost.

Organizations send a declaration to the tax authority at the location, individual entrepreneurs — at the place of residence.

The reporting periods for the simplified tax system — I quarter, half a year and 9 months, so the calculation and payment of advance payments on the simplified tax system are made according to the results of each quarter.

Recall that with the introduction of the UNS, taxes are listed in one payment. Since advance payments are paid earlier than submitting a declaration, it is necessary to provide a notification of the calculated amounts. Without a notification, tax payment may not be counted.

Notifications of the calculated amounts of advance payments on the simplified tax system in 2025 are sent in the next period:

• According to the results of the 1st quarter — April 25;
• Following the results of the half -year — July 25;
• According to the results of 9 months — October 27.

According to the results of the year, the notification is not submitted, as the annual declaration is provided.

The notification indicates the amount of the surcharge based on the results of the quarter, and not the amount of the entire advance payment calculated by the growing outcome from the beginning of the year. If the amount of the advance in half a year was less than in the first quarter, the amount with the sign “minus” is affixed in the notification.

The form, the procedure for filling out and the format of the submission of the Declaration on the simplified tax system are established by order of the Federal Tax Service of Russia dated 02.10.2024 No. ED-7-3/813@ and have been used since 2025.

For failure to submit reports within the prescribed period, penalties are provided.

The legislation provides for the tax liability of organizations and individual entrepreneurs (Clause 1, Article 119 of the Tax Code of the Russian Federation), as well as administrative liability of officials — head of the company and chief accountant (Clause 1, Article 15.6 of the Administrative Code of the Russian Federation). Fines for failure to submit a declaration for the head of the organization (chief accountant) — from 300 to 500 rubles, for the organization or IP — 5% of the not paid tax amount for each month of delay.

If the terms of reporting are expired for more than 20 business days, the businessman’s bank account can be blocked.

Source: press service of the Federal Tax Service of Russia in Sevastopol

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