What are the rules for the transition and use of OSNO for IP in 2020?

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It's worth understanding taxes, the way records are kept, and methods for including expenses and income if you plan to or are required to use a common system.

OSNO is a regime that few people switch to of their own free will, since the entrepreneur will have to prepare a lot of reports and transfer a lot of taxes.

The tax burden in this regime is considered the largest. But there are also such nuances when the decision to switch to a common system is made by the taxpayer himself.

Can an IP work on OSNO? What legislation should be consulted for answers?

General information

What transition rules apply, what regulatory documents should be referred to when carrying out activities?

Knowing the specifics of the application will help you in some cases avoid mandatory taxation under such a regime, and when this cannot be avoided, act in accordance with the law by filing reports and paying taxes in a timely manner.

Who is eligible to transfer?

There are no restrictions on the use of OSNO.

That is, such a regime can be applied by all entrepreneurs and organizations (including foreign firms that operate within the state) without exception, regardless of:

• from the type of activity;
• the amount of income;
• the number of personnel;
• value of property objects, etc.

It is not necessary to notify the tax authorities about the transition to a non-OSN, since this regime is considered the main one in the territory of the Russian Federation and can be applied by default.

If the company only opens or ends the tax period, but has not filed or another preferential system, it automatically becomes a payer of the general regime.

Almost all large organizations work on a common system, and can cooperate with many companies that are VAT payers.

But it is not allowed to combine such a system with the USN and ESHN. Work on OSNO and UTII (and PSN) is simultaneously permissible.

The necessary conditions

Switching to OSNO is possible in such cases:

• the entrepreneur did not fulfill or violated the conditions necessary for the transition and use of the preferential regime;
• the payer must invoice with VAT;
• IP belongs to the category of preferential income tax payers (this applies to medical institutions, educational institutions);
• the entrepreneur does not have information about the possibility of using special tax systems, etc.

Entrepreneurs will also be on the OSNO when:

• a license is required to carry out activities (in relation, for example, to an insurance agent);
• the profit limit of 60 million rubles will be exceeded;
• the number of employees at the enterprise will exceed the limit of 100 people;
• the allowable area limits will be exceeded, which is used for operations in accordance with the special regime;
• the company imports products within the Russian Federation;
• the entrepreneur did not pay for the patent (regarding the patent USN).

Normative base

Since an entrepreneur must pay several types of taxes, it is worth figuring out which regulatory documents should be guided by.

Regulates the use of DOS part 2 of the Tax Code. As VAT payers, individual entrepreneurs must rely on the rules.

Value added tax rates can be found in. personal income tax -.

General taxation system for a private entrepreneur in 2020

The taxes that must be calculated when doing business on the OSNO by legal entities and individual entrepreneurs differ.

We list what payments an individual entrepreneur should make in 2020, and also talk about how accounting and tax records should be kept.

What taxes does a sole proprietorship pay?

We list what is mandatory for IP for payment:

Additional fees that are payable include:

• insurance contributions (to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund, TFOMS);
• insurance premiums against accidents and occupational diseases;
• customs duty;
• tax for the use of a water body;
• tax on land used in business;
• transport tax, if the company has a car on its balance sheet;
• excise;
• tax for the use of biological resources, mining.

Accounting

Unlike LLC, entrepreneurs do not have to keep accounting records. If persons who voluntarily carry it out nevertheless.

There is an obligation to reflect all conducted business transactions. For this:

1. Use what has been approved
2. When calculating value added tax, it is worth keeping and.
3. Make out and.
4. Lead.

The ledger is the primary document. Information from all documentation is entered into the book at the conclusion of the transaction.

May be in paper or electronic format. In the event that you opted for the second option, it is worth printing, flashing and stamping the information at the end of the tax period.

The ledger contains the following pages:

• title;
• IP information;
• content.

As well as:

Profits and costs should be recognized when paid. Income does not need to be reduced by deductions, as stated in Art. 13, 14 accounting rules.

The profit / expenses that were received when offsetting mutual claims should be reflected in the book at the time when the corresponding act () was signed.

Let us dwell on the specifics of the reflection of information in the 1st section. Information can be filled in two ways.

In tables:

Tables "A" should be filled in if transactions are carried out that are subject to VAT, "B" - in the absence of transactions with the issuance of documents with the release of VAT.

If both operations are carried out, then it is worth organizing separate accounting and entering data in both tables "A" and tables "B".

Accounting policy (sample filling)

It is worth compiling for the purpose of tax accounting, as well as if the individual entrepreneur keeps accounting. Such a document is prepared by all firms, regardless of the mode used.

There are no strict rules for compiling the form - the company must independently determine the items that will be included, but taking into account legislative acts.

The taxpayer can rely on the procedure prescribed in and in the Tax Code.

An accounting policy is needed to reflect the methods for generating financial information, methods of accounting, etc.

Filing a declaration

The number of IP reporting on OSNO will depend on whether he has hired staff or works on his own.

An entrepreneur without employees must submit:

If the company has employees, then the same reports are submitted that are listed for employees, which is drawn up for all persons separately.

Documentation can be submitted in several ways:

1. Visiting the office of the tax authority. The advantage of this method is that you can make sure that the document is drawn up without errors and you do not have to prepare a clarifying sample.
2. Sending by registered mail with .
3. using electronic resources. Now there are many specialized programs on the network with which you can not only send forms to authorized structures, but also fill them out.

If the activity was not carried out for a certain time, there was no income, respectively, the DOS payer must file, popularly called zero.

Such a document is submitted only for VAT. The deadline for submission is the 20th day of the end of each quarter.

Important conditions for submitting such a report are the absence of:

• arrived;
• costs;
• account movements.

If, for example, you only pay for rent by, then the delivery of such a form is no longer acceptable.

FAQ

General rules are not enough to conduct business without problems. There are always nuances that are hard to understand even for an experienced businessman.

Consider what questions an entrepreneur may have when working on OSNO.

How to calculate income correctly?

An individual entrepreneur is not required to keep accounting, as well as draw up an accounting policy. This means that incomes are considered only those that are received in fact.

This applies to both cash and non-cash, as well as those finances that were transferred from a payment card of any bank.

Information about the funds received is entered in the Book of Accounting for Income and Expenses. In this regard, VAT is also calculated not upon shipment of products, but upon payment.

Do not include the amount that is included in the cost of the goods sold. Sometimes an individual entrepreneur himself decides to adopt an accounting policy in order to protect his rights in case of difficulties with regard to value added tax.

The payer has the right to accept the amount of the sale for VAT taxation upon shipment, which is not particularly beneficial for the entrepreneur.

The entrepreneur uses the cash method. In other words, as long as the money has not arrived at the cash desk or on the personal account of an individual, there is no profit.

If the products have not yet been sold, but the funds have already been paid by the buyer (an advance payment has been received), then the amounts should be included in the profit.

When conducting activities on the OSNO, an entrepreneur must take into account income without deducting tax.

Profit includes all funds received from the sale of goods, the performance of work or the provision of services, as well as the cost of the property object, which was received free of charge.

The price of goods sold should be reflected taking into account the costs incurred to buy and sell them.

Those amounts that the entrepreneur received when selling the property should be included in the profit of the period when such a fact is recorded (if there is documentary evidence).

Profit from the sale of fixed assets and intangible assets should be determined as the difference between the sale price and the residual value.

With regard to personal income tax, the date when income is received is defined as the day of payment, transfer of amounts to the payer's account in a banking institution or on behalf of a third party.

If paid in cash, then the day of payment is taken into account. The income of an individual entrepreneur will include all income that is received in the tax period.

Advances are included in the accounts of future deliveries, in the personal income tax base of the year in which they are received. The cash method for determining expenses (costs) is used, provided that:

• the goods were paid to suppliers;
• products are sold and paid for by buyers.

Let's give an example of accounting for IP expenses for OSNO. The entrepreneur received the goods with deferred payment in the amount of 300 thousand rubles. Shipped to the buyer products in the amount of 80 thousand in the purchase price, received payment.

Transfer to the supplier - 100 thousand. What amount should be written off as expenses - 80 thousand or 80 thousand * 100 thousand / 300 thousand? You can put 80 thousand in costs, since you cannot include a larger amount than shipped.

Is income tax paid?

The obligation to pay income tax must be fulfilled only by organizations with the status of a legal entity (). Entrepreneurs do not have to calculate this type of tax.

Upon receipt of funds, the individual entrepreneur has a personal income tax base on profits.

Reflection of material costs

Material expenses should be reflected in section 1 of the Book of Accounts (column 10, table 1-7A, 1-7B). These expenses include:

• costs for the purchase of raw materials and materials that are used by individual entrepreneurs for the production of products, performance of work, in order to ensure the technological process, packaging or other preparation of the goods produced and sold;
• costs incurred in the acquisition of tools, inventory, etc., as well as property that is not depreciable (the price will be included in full as the property is put into operation);
• the cost of purchasing components that must be installed, as well as semi-finished products that must be further processed;
• costs for the purchase of electricity, fuel, water in order to ensure the technological process and heat the premises;
• costs for the purchase of works and services that are performed by a third-party organization or an entrepreneur, if they are related to doing business;
• commission that is paid to the intermediary;
• customs payments;
• transport costs, etc.

The amount of material costs can be reduced by the cost of returnable waste, which is understood as residual raw materials, semi-finished products and other materials that are formed during the production process, but have lost the quality of the original resource.

The tax report of an individual entrepreneur is the very first thing that individual entrepreneurs encounter after they have drawn up documents for running their own business. The reporting that an individual entrepreneur will submit is affected by the chosen taxation regime. The future content of the IP report for the year also depends on this. Let us consider in more detail the features of the IP regime on OSNO without employees.

An individual entrepreneur who applies the OSNO is automatically considered a payer of personal income tax and VAT (if he does not have the right to exemption at the legislative level), and is also obliged to pay other taxes and fees that are provided for by law.

Advantages of sole proprietorship without employees

The duties of an individual entrepreneur on OSNO without employees include:

• Performing the duties of a tax agent.
• Paying insurance premiums for yourself.
• Payment of excises, if there is an object of taxation.

In a situation where an individual entrepreneur works alone, without the participation of employees, the reports of an individual entrepreneur are minimal.

Most often, IPs try to avoid working on the basis of OSNO. The difference between the general taxation system (OSNO) and other regimes lies in the need to maintain complete general accounting, as well as more complex reporting.

IP reporting on OSNO without employees to the IFTS occurs for two taxes:

1. Adding value. They are submitted four times a year no later than the 20th day of the month following the reporting period.
2. Income of an individual (an individual entrepreneur must send an income declaration - form 4-NDFL, which must be submitted within a week after a month from the very beginning of doing business).

But reporting includes a few more points:

• The quarterly declaration in connection with VAT is accepted by the tax inspector until the 20th day of the next quarter.
• Declaration 3-NDFL should be submitted once a year until the end of April for the previous tax period.
• With an increase in income, in comparison with last year, by more than 50%, the individual entrepreneur should report this to the Federal Tax Service by sending 3-personal income tax and 4-personal income tax.

The IP also submits reports on insurance premiums for the Pension Fund of Russia (Pension Fund of Russia) and the FSS (Social Insurance Fund). Once a year, an individual entrepreneur must visit the Pension Fund itself and submit reports on the amount of insurance premiums paid (no later than March 1 of each year). The IP report to the FSS takes place once a year (no later than January 15 of each year) in the form 4a-FSS.

In addition, the IP must submit:

• Reports on other taxes for which it is recognized as a payer (and from which it is not exempt under the special regime).
• Statistics report.
• Industry report (e.g. environmental fees).

There are a lot of reports even for an individual entrepreneur on OSNO, but legal activity requires some effort on the part of the entrepreneur. Fortunately, modern reporting automation tools make it possible to send documents to inspection bodies in a timely manner.

Even people who are far from accounting know that there are several types of taxation. Some even have the opinion that they work only with imputed income, without any intricacies of reporting. At the same time, only large organizations use the general taxation system, but this is not so. In some cases, this is the only possible type of taxation.

What reporting does the IP on OSNO

General requirements

Under the general taxation system for individual entrepreneurs, there is a large list of mandatory reporting and payments. When applying OSNO, individual entrepreneurs submit the following documents:

• Reports to the FSS and
• , 6-personal income tax
• and/or
• Book of economic activity, taking into account income and expenses.

With a pronounced change in profitability, it may be necessary to file a 4-NDFL declaration. The same declaration is required to be submitted from your first income after. Also, when combining activities, a situation is possible when an individual entrepreneur is a simultaneous payer of UTII. If the individual entrepreneur is registered under (KFH), then the application of the unified agricultural tax () is likely. This type of taxation does not imply the parallel application of OSNO.

Reporting to the FIU and the FSS is provided to the relevant authorities and has a different frequency. Entrepreneurs should be aware that documents submitted to both the tax and other funds must be submitted in a timely manner. Otherwise, penalties are provided.

IP reporting on the general taxation system - the topic of the video below:

Tax and accounting reporting

All types of tax returns required from an individual entrepreneur are submitted to the IFTS. In the absence of employees, the volume of documentation submitted is much less. Declarations 2-NDFL and 6-NDFL are excluded from reporting. Reports to the FIU and the FSS are also noticeably reduced. The rest of the documentation is submitted to state bodies according to the calendar accounting plan.

Since 2017, innovations have entered and entrepreneurs should be aware of them. The previously submitted 4-FSS and RSV-1 reports are now combined into one, and the social insurance report is submitted in a different form. A new report should be submitted to the Federal Tax Service.

Zero declaration

The easiest option for an entrepreneur on OSNO is the situation of doing business without employees. In this case, the individual entrepreneur is obliged to submit 3-NDFL and 3-NDFL to the tax zero declaration, and to the FIU data on the number. The presence of employees who are on unpaid leave or on leave also allows you to submit reports with zeros. To the listed document, you need to add the RVS declaration and personalized accounting data.

It must be remembered that the filing of "zero" is possible only in the absence of financial transactions. You also need to know that an individual entrepreneur has the right to file a single simplified tax return for VAT.

Zero reporting of IP on OSNO is discussed in this video:

Deadlines

IP is characterized by a variety of Depending on the form and purpose, the frequency of reporting can vary from 1 month to a year.

Reporting calendar for IP on OSNO:

Document	Place of submission	Submission frequency	Timing
Employees report	FSS	1 time per year	Until January 20
VAT declaration	IFTS	1 time per quarter	Until the 20th of the next month
Declaration 3-NDFL	IFTS	1 time per year
Declaration 4-NDFL	IFTS	Upon the occurrence	No later than 5 days
Declaration 6-NDFL	IFTS	1 time per quarter	Until the 30th of the next month
Form SZV-M	FIU	1 time per month	Until the 10th of the next month
Ledger	IFTS	1 time per year
4-FSS and RSV-1 (new combined report from 2017)	IFTS	1 time per quarter Total for the year	Until the 15th of the next month Until 01.04
Land/transport/water tax declarations	IFTS	1 time per year	Until 01.04
Social insurance reporting, new form 4-FSS	FSS	1 time per quarter	Until the 15th of the next month

Filing at the closing of IP

• Termination of IP activity is quite simple in the absence of employees. An entrepreneur must submit an application to the tax office, pay

IP on OSNO what taxes pays? This question is of interest to many citizens who want to try their hand at business. After all, in Russia there are different. Each has its own advantages and disadvantages. In addition, taxes require mandatory declaration. Their frequency, as well as the number of reports, also depend on the system you choose. So what kind of taxes does an IP on OSNO pay? And how often? About all this further.

General system

But first, let's find out whether it is worth choosing this system? It's not just that many entrepreneurs are simply trying to switch to the simplified tax system! Especially if they do not have any employees and any special costs.

The thing is that the general taxation system includes a complete list of possible payments that only an individual entrepreneur has to pay. So, it is quite logical to believe that OSNO itself is quite complex. And this turns a lot of people off. However, it is this option that is considered mainly by entrepreneurs who are engaged in sales and building a business, for example, at the international level.

Note that when you open the OSNO IP, it is automatically activated. That is, if you did not indicate a special taxation regime in your application at the beginning of your activity, you will work according to the general system. This is both good and bad. If you decide that this option suits you, then you can think about what taxes the IP pays on the OSNO. It's not that hard to understand.

Property

So, the first payment that is mandatory is the property tax. It is paid by everyone regardless of the system of taxation. This may include transport and land taxes. So get ready - you will need to submit reports to the tax authorities on the property you own. This is important, given that individual entrepreneurs themselves are responsible for property in the presence of debts.

How often do you need to submit an IP for OSNO reporting of this type? Quarterly. Although some believe that no declarations are needed. This is not true. Moreover, we are talking about you will have to submit the appropriate declaration once a quarter until the 30th day of the last month in the reporting period.

True, there is one caveat. When it comes to land or transport tax, you will have to report once a year. And at the same time, the penalties must be paid before February 1. There is nothing difficult in this situation. The main thing to remember is that once a quarter (by the end of the month) there is a report for property, before February 1, land and transport taxes are paid by individual entrepreneurs.

If there are workers

What's next? Often, IP has some employees. And, as you might guess, they will also have to report to the state. True, not too often. In most cases, declarations are annual. And all this paperwork needs to be dealt with only once a year.

The report for employees (2-NDFL) must be submitted by the end of the tax reporting period. Namely, until April 30 of each year following the report. That is, in 2013 you report for 2012, in 2014 - for 2013, and so on. There is nothing difficult in this. Although some individual entrepreneurs are exempt from this tax and the report as a whole.

For myself

When exactly are 2-personal income tax certificates not required from you? Then when you work on your own. IP on OSNO without employees is a fairly common occurrence, but in this situation it is better to switch to the simplified tax system. If you remain on the general system, be prepared to file a zero 2-NDFL declaration. It's not that hard.

The most important is the 3-NDFL IP report on OSNO (and not only with the general system). This report, perhaps, should be submitted by all entrepreneurs, as well as individuals and organizations. This is done once a year.

It is easy to guess that you will have to meet the tax reporting period. More precisely, before April 30 of each year, you must submit a completed declaration, but the individual entrepreneurs themselves can pay taxes a little later. Up to what point? Until July 15 of each year. Nevertheless, many are trying to get rid of debts by 30.04. This option is called advance payments. In principle, it is very convenient - they reported and forgot about the debt.

PFR and FSS

IP on OSNO what taxes does it pay in addition to those already listed? For example, like any organization, as well as a citizen who is officially employed, you must pay fixed contributions to the Pension Fund and the Social Insurance Fund. These are the ones you can't hide from. Nobody at all.

At the same time, IP pays taxes (or rather, makes an appropriate report and makes payments) once a quarter. It can be difficult to calculate the exact amounts - after all, a lot depends on your income. Although there are fixed payments. They change and grow every year. It is advisable to submit such a report by the 25th day of each quarter.

Accounting for expenses and income

What else is required from an individual entrepreneur who has decided to choose a general taxation system? All of the above payments do not end there. Zero reporting of IP on OSNO, as we have already seen, also takes place. But in addition to it, once a year, you will have to present a special book of accounting for expenses and income to the tax office. It is absent, as a rule, with the simplified tax system, when the entrepreneur works alone and does not have any expenses. Only profit.

When should I submit this book for a report? It is easy to guess that many annual payments must be declared by the end of the tax reporting period. So this red tape will burden you until April 30 of each year. Basically, it is very convenient. After all, as you can see, many reports must be drawn up and submitted to the appropriate authorities by this very moment. So, you can literally deal with all the problems at once. Nothing difficult, right?

VAT

Perhaps one of the reasons to remain on the general taxation system is the presence of VAT on purchases and profits by an entrepreneur. If you come across this term, it means that you have chosen OSNO for a reason. The thing is that entrepreneurs have a VAT tax. It is mandatory, like all the others.

True, reporting in this case will force you to try hard. Why? VAT tax is declared, as a rule, once a quarter. According to modern legislation, entrepreneurs are required to draw up a full report by the 25th day of the last month. This sometimes makes you waste a lot of time and effort. So get ready. It turns out that you will have to submit a VAT report to the tax office 4 times a year. Not so much actually. Although, given that entrepreneurs already have enough paperwork, even one additional report can bring a lot of inconvenience.

First income

IP on OSNO what taxes pays? Without fail, in addition to the options already listed, you will need to declare your first income. To do this, you will have to draw up a report 4-NDFL. It is served only once. But if your profit decreases or increases by 50% in a year, you will have to draw up this report again.

How long does it take to declare? Here you need to hurry. After all, a 4-NDFL certificate must be submitted to the tax service before the 5th day of the month following the one in which you received your first income. In principle, there is nothing special about this. Just a first profit report. In practice, re-submission of 4-personal income tax is usually not required, only as a last resort, which is rare.

What may be required

Well, we have dealt with possible reports and taxes. But now what to do next? What kind of documents can be useful when compiling reports? Their list is varied, it can be extremely difficult to decide. You can prepare for any occasion:

• details of individual entrepreneur (entrepreneur's passport);
• information about employees (if any, their passport data);
• income statements (checks, contracts, etc.);
• expense documents (any);
• ownership certificates;
• TCP (for transport tax);

In principle, this is usually sufficient. As soon as the list of documents is ready, draw up reports within the specified time frame. It is better to do this using a computer - there all the fields required to fill out are signed in plain language, which helps to quickly deal with the process. In addition, after you enter all the necessary data, the declaration will be generated automatically. All that remains is to submit it to the tax office.

As you can see, IP on OSNO pays quite a lot of taxes. And there is more than enough paperwork here. After all, this is a complete list of possible payments. Therefore, many try to work on the simplified tax system. As already mentioned, this is just a great option for those who operate alone. With the "simplification" you must report for income once a year, and once a quarter - make deductions to the FSS and the PFR.

The general taxation system for individual entrepreneurs provides that income received by an individual entrepreneur from entrepreneurial activity is subject to personal income tax at a rate of 13%. In this case, the tax is calculated from the amount of income of the individual entrepreneur, reduced by expenses (if there are documents confirming them) or by a professional tax deduction in the amount of 20% of the amount of income (clause 1 of article 221, clause 1 of clause 1 of article 227 of the Tax Code of the Russian Federation ).

Let's explain with an example. Suppose an IP on OSNO received income in the amount of 820,000 rubles for the year. At the same time, his expenses amounted to 400,000 rubles. Then the tax base will be 420,000 rubles. (820,000 rubles - 400,000 rubles), and the amount of personal income tax - 54,600 rubles. (420,000 rubles x 13%).

If he does not have documents confirming his expenses, then he will be able to reduce his income only by a 20% standard. And he will have to pay 85,280 rubles to the budget. ((820,000 rubles - 20% x 820,000 rubles) x 13%).

With this procedure for calculating the tax, it is clear why the obligation to maintain a book of accounting for income and expenses (KUDiR) is assigned to an individual entrepreneur on OSNO (clause 2, article 54 of the Tax Code of the Russian Federation, clauses 2, 4 of the Procedure for accounting for income and expenses for individual entrepreneurs, approved by Order Ministry of Finance No. 86n, Tax Ministry No. BG-3-04 / 430 dated 13.08.2002).

Advance payments of individual entrepreneurs under the general taxation regime in 2019

The entrepreneur must transfer personal income tax to the budget at the end of the calendar year. And during this year he must pay advance payments. Their amount is determined by the tax authorities, but on the basis of information provided by the individual entrepreneur.

If you have just started operating as an individual entrepreneur under the general tax regime, then after a month from the date of receipt of the first income within 5 working days (clause 7 of article 227 of the Tax Code of the Russian Federation), you must submit to the Federal Tax Service Inspectorate a declaration on the estimated income of an individual in the form 4-NDFL (approved by Order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3/ [email protected]). In accordance with the data specified in it, the controllers will determine the amount of advance payments and issue you tax notices.

The procedure for paying advance payments is as follows (clause 9 of article 227 of the Tax Code of the Russian Federation):

• for January - June, half of the annual amount of advance payments is paid no later than July 15 of the current year;
• for July - September, 1/4 of the annual amount of payments is paid no later than October 15 of the current year;
• for October - December, 1/4 of the annual amount of payments is also paid no later than January 15 of the next year.

Starting from the second year of operation (and beyond), the tax authorities will determine the amount of advance payments based on the income actually received by the individual entrepreneur for the previous year (Letter of the Federal Tax Service of the Russian Federation dated 04.25.2008 No. ShS-6-3 / [email protected] ).

If in the course of business it becomes clear that the individual entrepreneur has greatly underestimated or overestimated the amount of expected income in 4-personal income tax - by more than 50%, then he must re-submit the declaration to the IFTS. Then the tax authorities will recalculate the amount of advance payments for unpaid payment terms (clause 10, article 227 of the Tax Code of the Russian Federation).

As noted above, the amount of personal income tax at the end of the year is determined on the basis of the income actually received by the entrepreneur, and not the expected one. And of course, taking into account the advance payments paid by him, i.e., the amount of tax is reduced on them (