Разъяснен порядок направления расчетов по страховым взносам за полугодие 2020 г.

Екатерина Уцына

Разъяснен порядок направления расчетов по страховым взносам за полугодие 2020 г.
Syda_Productions / Depositphotos.com

ФНС России на своем официальном сайте опубликовала разъяснения о порядке направления расчетов по страховым взносам за полугодие 2020 года.

В рамках предоставления мер поддержки организациям и предпринимателям, пострадавшим в результате распространения новой коронавирусной инфекции, некоторые налогоплательщики, в том числе и некоммерческие организации, получили освобождение от уплаты страховых взносов с выплат физлицам за апрель, май и июнь 2020 года. По всем видам социального страхования за этот период установлен тариф в размере 0 % (Федеральный закон от 8 июня 2020 г. № 172-ФЗ).

Как поясняет налоговая служба, заявить право на применение пониженного тарифа нужно будет при представлении расчета по страховым взносам за полугодие 2020 года с нулевыми начислениями страховых взносов за апрель, май, июнь. При этом, если плательщик соответствует условиям получения этой меры поддержки (т. е. включен в реестр МСП на основании отчетности за 2018 год, осуществляет деятельность в наиболее пострадавших отраслях экономики, или является социально ориентированной НКО или религиозной организацией), но первоначально представил расчет с суммовыми значениями этих взносов, то ему необходимо пересчитать их по тарифу 0 % и направить в налоговый орган уточненный расчет.

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Проверить, относится ли компания к лицам, на которых распространяется освобождение от уплаты страховых взносов можно в специальном сервисе «Проверка возможности освобождение от уплаты налогов» на официальном сайте налоговой службы.

Источник: garant.ru

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