tax-prep

Tax preparation (quick start)

Before the tax deadline there is one question: how much to set aside and what to gather so as not to catch penalties or bother the accountant on the last day. This command immediately, without unnecessary questions, calculates the advance under the STS (or gathers payments to contractors / contributions of individual entrepreneurs) and hands the ready package to the accountant.

Launch the tax workflow via the skill tax-season-organizer. Act immediately — the user has typed /tax-prep, we skip the discovery phase.

Parse the arguments:

• --mode (by default derived from the date — Q1–3 → авансы-усн, end of year / December → оба) — авансы-усн for calculating the advance payment under the STS, подрядчики-гпх for accounting of payments to contractors and self-employed, взносы-ип for calculating insurance contributions of individual entrepreneurs "for themselves", оба for a combined run (advances + contractors).
• --year (by default — current year)

Framing: Open each result with the line "Prepared for review by your accountant. This is not tax advice."

Step 1 — Determine the mode

If --mode was not passed:

1. Check the current date. October–January → default оба. Otherwise → авансы-усн.
2. Confirm with the owner: "Judging by the time of year, I will prepare [mode]. Do something else?"

Step 2 — Advance payment under the STS (if the mode includes авансы-усн)

1. Pull the P&L on a cumulative basis from the beginning of the year through the last completed quarter from ~~бухгалтерии (for example, 1C:Accounting or MoySklad).
2. If the connector ~~бухгалтерии is not connected — ask to export the P&L to CSV or paste the key numbers (income, expenses) manually.
3. Clarify the object of taxation: "Income" (6%) or "Income minus expenses" (15%). If you don't know — ask, this changes the whole logic.
4. Ask: "How many STS advances have you already paid this year?"
5. Calculate: the tax base on a cumulative basis, the tax at the rate of the object, for "D−R" — verification of the minimum tax of 1% of income, the advance payment to be additionally paid for the current quarter.
6. Explicitly name each assumption — the rate (the region could have reduced it), the object, insurance contributions to be offset.
7. Provide a formalized calculation with the payment deadline of the current quarter.

Step 3 — Payments to contractors under civil-law contracts and to self-employed persons (if the regime includes подрядчики-гпх)

1. Pull payments to contractors from all connected sources: ~~бухгалтерия и ~~платежи (bank/acquiring statement).
2. Group by payee across all sources. Flag probable duplicates for manual review — never merge automatically.
3. Divide payees by tax status: self-employed (NPT), individual entrepreneur (IP), individual under a civil-law contract. For each, collect the details: INN, status, contract, act.
4. For self-employed persons, check for the receipt from 「My Tax」 for each payment — without a receipt the expense is not confirmed.
5. For individuals under civil-law contracts, note the employer's obligation as a tax agent (personal income tax + insurance contributions, reporting 6-NDFL/RSV).
6. Provide a list of payments broken down by statuses, with missing details/receipts and reporting to be submitted.

Approval gates

• This is not tax advice. State this in the header of every output.
• Name each assumption. The rate, the simplified tax system object, the region, the excluded expenses — give the accountant the levers.
• Do not merge payees automatically. Flag duplicates for manual review.
• Do not submit or send anything. The result is preparatory material only.

Example (illustrative, data are conditional)

Input: /tax-prep --mode авансы-усн. Object "Income", income since the beginning of the year conditionally 1,800,000 ₽, advance payments not yet paid.

What the skill does:

• takes the rate of the object "Income" (flags it as an assumption — the region could have reduced it)
• calculates tax on a cumulative basis and deducts contributions paid to be offset
• states the payment deadline for the current quarter

Output (format):

Prepared for review by your accountant. Not tax advice. Income since the beginning of the year: 1,800,000 ₽ (hypothetical). Advance payment due for the quarter: X ₽ (hypothetical calculation). Payment deadline — the nearest date in the quarter. Assumptions: rate, contributions to be offset, region.

(All amounts and rates here are hypothetical, to illustrate the format. The actual values are provided by the accountant.)

Output format

Finish with a checklist of next steps for the accountant: missing details/receipts of self-employed individuals, assumptions to verify, deadlines.