Organizations on the simplified tax system that calculate and pay a single tax on income have the right to reduce the amount of tax (advance payments on it) by the amount of paid insurance premiums.
That is, the tax (advance) can be reduced by all those amounts of contributions that the organization transferred during the period for which it calculates the tax or advance payment. For example, when calculating an advance payment for nine months of 2017, you can deduct amounts paid in the period from January 1 to September 30, 2017 inclusive. The fact that part of the contributions for 2016 can be paid in the current year does not matter.
This implies that this rule may be applicable even if the organization has changed the object of taxation from last year's "Income minus expenses" to "Income" for the current period.
By the way, representatives of the financial department are not opposed to the organization Germany WhatsApp Number List reducing the single tax by the amount of additional insurance premiums accrued following the results of the audit. The main thing is that these amounts of additional charges should be transferred in the period for which the tax is reduced.
But penalties and fines cannot be taken into account in tax reduction.
An example of accounting for the amounts of additional accruals of insurance premiums based on the results of an audit for the purposes of the simplified tax system
The organization calculates the advance payment under the simplified tax system for the first half of 2017. The amount of tax based on the results of the six months is 340,000 rubles.
In May, based on the results of the audit, the PFR and the FSS of Russia added additional contributions for 2015 in the amount of 45,000 rubles. The organization paid the arrears to the budget in June 2017.
In addition, from 01/01/2017 to 06/30/2017 the organization paid:
contributions to compulsory pension (medical) social insurance and accident insurance - 80,000 rubles;
hospital benefits at the expense of the employer - 6,800 rubles.
The limit value for reducing the simplified tax system for six months is 170,000 rubles. (340,000 rubles × 50%).
The total amount of expenses that reduce the simplified tax system is 131,800 rubles. (45,000 rubles + 80,000 rubles + 6,800 rubles) This amount does not exceed the reduction limit. Therefore, the simplified tax system for the six months is subject to a decrease by 131,800 rubles. (including the amount of additional charges based on the results of the audit).