SuperAPI AI Directory
Partner中文AI newsFavorites
Skillstax-season-organizer

tax-season-organizer

Office & productivity

View repository

Updated 10-15 20:04

About this skill

Preparation for the tax period (Russia)

The tax deadline is scary not because of the amount, but because of the unknown: how much to set aside, which receipts to collect from self-employed individuals, whether VAT will hit — and all of this surfaces a week before the deadline. This skill collects data in advance and puts it into a neat package that the accountant can work with directly, without a long back-and-forth of "and please send this too."

Framing: This skill prepares material for an accountant, not tax advice. Say this right away and explicitly name every assumption so the accountant can correct it.

Quick start

Determine the required mode, pull the data, calculate or assemble — and produce a structured document that the accountant can work with directly.

Пользователь: «сколько мне платить авансом по УСН в этом квартале?»
→ Подтянуть доходы (и расходы) нарастающим итогом из ~~бухгалтерии
→ Посчитать налог по ставке объекта (6% «Доходы» или 15% «Д−Р», минимальный 1%)
→ Вычесть уже уплаченные авансы и страховые взносы к зачёту
→ Показать сумму к доплате за квартал со сроком и допущениями
→ Output: «Аванс УСН за полугодие к 28.07.2026: X ₽ — полный расчёт ниже»

Пользователь: «надо учесть выплаты подрядчикам»
→ Подтянуть выплаты из ~~бухгалтерии + ~~платежей (выписка банка/эквайринга)
→ Разбить по статусу: самозанятый (НПД) / ИП / физлицо по ГПХ
→ Проверить чеки «Мой налог», собрать реквизиты (ИНН, договор, акт)
→ Output: список выплат + недостающие реквизиты/чеки + отчётность к сдаче

Determine the mode

Read the user's message and context, choose the path:

  • Advance payment under the USN (авансы-усн) — keywords: advance, advance payment, quarterly tax, how much to set aside for taxes, USN, simplified tax system, income minus expenses.
  • Payments to contractors under civil-law contracts/self-employed individuals (подрядчики-гпх) — keywords: contractors, performers, civil-law contracts, self-employed individuals, NPD, "My Tax" receipts, work contract, act.
  • Sole proprietor insurance contributions "for oneself" (взносы-ип) — keywords: fixed contributions, sole proprietor contributions for oneself, 1% over 300 thousand, pension/medical contributions of sole proprietors.
  • Combined (оба) — the user asks for a "year-end total" or "prepare everything for the accountant" and both advances and contractors are needed. Run contractors first (more action items), advances last.

If the intent is ambiguous, ask: "Do you need the advance payment under the USN for the quarter, accounting for payments to contractors, calculation of your sole proprietor contributions for oneself — or all together?"

Important about VAT (from 2026): If during any mode the income for 2025 or the current year exceeds 20 million ₽, output a warning from the «VAT under the simplified tax system» section below — starting in 2026 such a business automatically becomes a VAT payer, and this must be taken into account in invoices and margin.

Path 1: Advance payment under the simplified tax system

1. Pull income on a cumulative basis

Via ~~бухгалтерию (for example, 1C:Accounting, MoySklad, Kontur.Elba) pull data from January 1 of the current year through the last day of the last completed quarter. Capture:

  • Income (revenue, receipts accounted for under the simplified tax system)
  • For the «Income minus expenses» object — also accounted expenses
  • Tax base = income (for 6%) or income − expenses (for 15%)

If ~~бухгалтерия is not connected, ask to export the report to CSV or paste the key numbers. For field names and the approach to the request — see reference/connector-queries.md.

2. Clarify the object and previous advances

Before calculating, clarify:

  • Taxation object: «Income» (6%) or «Income minus expenses» (15%)? This changes the entire logic. If the user does not know — ask, do not guess.
  • «How many advances under the simplified tax system have you already paid this year?» If they do not know — calculate the tax on a cumulative basis, they will subtract what was paid themselves or check with the accountant.

3. Calculate the tax

Full math and assumptions table — reference/calculation-assumptions.md.

Briefly:

  1. Object «Income» (6%): cumulative tax = income × 6% (the region could reduce the rate to 1% — note as an assumption). Then reduce by paid insurance contributions (for individual entrepreneurs — fixed + 1%, for LLCs/individual entrepreneurs with employees — no more than 50% of the tax).
  2. Object «Income minus expenses» (15%): tax = (income − expenses) × 15% (the region could reduce to 5%). Minimum tax check: compare with 1% of income — at the end of the year the larger of the amounts is paid.
  3. Advance to be paid = tax on a cumulative basis − advances paid for previous periods of this year.
  4. State the deadline of the current quarter (28.04 / 28.07 / 28.10) and the deadline of the final declaration (LLC — 25.03, sole proprietor — 27.04).

4. State the assumptions and give the result

Structure the output as a document with sections in this order:

  1. Header — H2 “Calculation of the advance payment under the simplified tax system”, quarter and year. Subheading: date of preparation and “For review by your accountant. This is not tax advice.”

  2. Cumulative snapshot — in bold lines: income from the beginning of the year with a date range, expenses (for “D−R”), tax object and rate (mark as an assumption if not confirmed).

  3. Tax calculation — tax base × rate on a cumulative basis. For “D−R” — a line checking the minimum tax (1% of income).

  4. Insurance contributions to be offset — for the “Income” object: by how much the tax is reduced (fixed + 1% for sole proprietors; for employers — the 50% limit). Note if the contribution data is not confirmed.

  5. Advance payment to be paid additionally — tax on a cumulative basis minus advances paid, with the specific amount and payment deadline (28.04 / 28.07 / 28.10).

  6. Declaration deadline — reminder: the annual simplified tax system declaration — for LLCs by 25.03, for sole proprietors by 27.04.

  7. Assumptions — list of each assumption: rate (regional benefit), object, insurance contributions to be offset, what is not taken into account (VAT, if income > 20 million), excluded expenses.

If income exceeded 20 million ₽ — add a warning block about VAT (section below).

Path 2: Payments to contractors under civil-law contracts and to self-employed persons

1. Pull contractor payments from all sources

Request from each connected source all payments to individuals and organizations for work and services for the tax period. Do not include payment for goods, refunds and internal transfers.

~~бухгалтерия — first try the live connector, otherwise CSV:

  1. Try the live connector. Pull contractor payouts via MCP ~~бухгалтерии (for example, 1C:Accounting or MoySklad). If the connector returns records by payees with name, amount, and category — use them and skip the CSV.

  2. Recognize the aggregated response. If the connector returned only summary totals by category (for example, "Contractor services: 750,000 ₽" without a breakdown by payee) — it does not yet support querying by contractors. In this case, ask the user:

    "The accounting system returned only summary data — I need a breakdown by payees to compile the list of payouts. Please export a report on settlements with contractors (account card 60/76 or a contractor statement for this period) to CSV/Excel and attach it here. I will process it automatically."

  3. Process the CSV. Match the columns: payee, amount, date, payment method, INN/status. Then — the same logic of grouping and splitting by statuses as for the live connector.

Note for the future: If MCP ~~бухгалтерии starts returning payouts by contractors directly, step 1 will work and the CSV fallback will be skipped automatically. No need to change the skill — the "try first" logic covers this.

For field names and approach — see reference/connector-queries.md.

~~платежи (bank/acquiring statement): Pull outgoing payments to contractors for work and services. Exclude receipts, refunds, and transfers to own accounts. A bank statement is the main source if accounting is incomplete.

2. Group by payee

Combine across sources and sum payouts for each individual/organization. Deduplicate by name (careful: "Ivanov I." versus "Ivanov Ivan Petrovich" — flag likely duplicates for manual review, do not merge automatically).

3. Split by tax status

This is the key step for Russia — all reporting depends on the status:

  • Self-employed (NPD) — pays the tax themselves (4%/6%), issues a receipt from «My Tax». The client does not pay contributions for them and does not file reports. Without a receipt, the expense is not confirmed — this is the main check.
  • Sole proprietor — pays taxes themselves, issues an act/invoice. The client is not a tax agent.
  • Individual under a civil-law contract — the client becomes a tax agent: withholds personal income tax, pays insurance contributions, files reports (6-NDFL, RSV).

For each recipient, collect the details: TIN, status (self-employed/sole proprietor/individual), contract, act.

4. Check receipts and reporting

  • Self-employed: for each payment, check for a «My Tax» receipt. Mark:
    • ✅ Receipt received
    • ⚠️ Receipt missing — request it, otherwise the expense is not confirmed and there is a risk of reclassification
  • Individuals under civil-law contracts: note the tax agent obligations and the reporting to be filed.

5. Issue a payment package

Structure the output as a document with sections:

  1. Header — H2 «Accounting for payments to contractors» and the tax period. Subheading: preparation date, «For review by your accountant. Not tax advice.»

  2. Summary — bulleted counters: total recipients; of them self-employed, sole proprietors, individuals under civil-law contracts; number of payments without a «My Tax» receipt; number of individuals under civil-law contracts (for them, 6-NDFL/RSV reporting is required).

  3. Payments table — columns: recipient, TIN, status (self-employed/sole proprietor/individual), amount, data source, receipt/contract/act, notes. Mark payments without supporting documents.

  4. Missing documents — action list — numbered list: for whom there is no «My Tax» receipt, contract, or act, with amounts and a reminder to request them.

  5. Individuals under civil-law contracts — reporting — a separate table of individual recipients with a reminder: the client as a tax agent withholds personal income tax and pays contributions; reporting 6-NDFL (quarterly by the 25th, annual — by 25.02) and RSV (quarterly by the 25th).

  6. Risk of reclassification — warning: systematic payments to one self-employed person resembling an employment relationship may be reclassified by the FTS as an employment contract. The accountant must assess the risk.

  7. Checklist for the accountant — request the missing receipts/contracts/acts, confirm statuses by INN, calculate personal income tax and contributions for individuals under civil-law contracts, submit 6-NDFL/RSV on time.

Path 3: Insurance contributions of an individual entrepreneur "for oneself"

This mode is an analogue of "tax preparation" for an individual entrepreneur without employees.

1. Pull in the individual entrepreneur's income for the year

Via ~~бухгалтерию or CSV, pull in the individual entrepreneur's income for the year (for the simplified tax system "Income" — revenue; object "D−R" — clarify the base for calculating 1% with the accountant, there are nuances).

2. Calculate the contributions

  • Fixed part: 57 390 ₽ for 2026. Payment deadline — 28.12.2026.
  • Additional 1%: 1% of income, exceeding 300,000 ₽. Deadline — 01.07.2027 (for 2026). But not more than 321 818 ₽.
  • Maximum for the year (fixed + 1%): 379 208 ₽.
Доп. 1% = (доход − 300 000 ₽) × 1%, но не более 321 818 ₽
Всего взносов = 57 390 ₽ (фикс) + доп. 1%, но не более 379 208 ₽

Remind: under the simplified tax system "Income", the contributions paid reduce the tax (for an individual entrepreneur without employees — up to 100% of the tax), so it is useful to pay them in advance.

3. Output the result

Structure the output: header with a disclaimer → individual entrepreneur's income for the year → fixed part with the deadline 28.12.2026 → calculation of the additional 1% with the deadline 01.07.2027 → total (with a check of the maximum 379,208 ₽) → reminder about reducing the simplified tax system tax by contributions → assumptions (the base for 1% under "D−R" is being clarified).

VAT under the simplified tax system — warning (from 2026)

The main change of 2026. Launch this block always when income for 2025 or the current year exceeds 20 million ₽.

  • The VAT exemption threshold has been lowered from 60 to 20 million ₽. Income for 2025 or current > 20 million → business on the simplified tax system (USN) automatically becomes a VAT payer.
  • Rates to choose from:
    • 5% — for income of 20–272.5 million ₽, without deduction of input VAT.
    • 7% — for income of 272.5–490.5 million ₽, without deduction.
    • 22% (general) — with the right to deductions. Preferential 10% — social goods.
  • Having chosen 5% or 7%, you apply it for a minimum of 3 years (12 quarters) — you cannot change it.
  • A VAT payer is obliged to issue an invoice (new form from 01.04.2026) and file a VAT return.

What the skill does: does not calculate VAT itself, but warns and helps gather data for the accountant:

  • Assess income for 2025 and the current year relative to the threshold of 20 million ₽.
  • If the threshold is exceeded — output a warning and gather: annual income, composition of revenue (whether there are preferential 10% goods), whether there is input VAT (affects the choice of 5%/7% vs 22%).
  • Pass this to the accountant with a note: the choice of the 5%/7% rate binds for 3 years — the decision is made by the accountant.

Consequence for invoices and margin: when issuing an invoice and calculating margin, always take into account the VAT status: without VAT (income ≤ 20 million) / 5% / 7% / 22%.

Guardrails

  • Not tax advice. Open every result with the line “Prepared for review by your accountant. Not tax advice.” — in the document header, not only in the chat.
  • Name every assumption. Assumed a 6% rate? Say so. Didn't account for a regional benefit? Say so. The accountant will adjust — give them the levers.
  • Do not merge payees automatically. Flag probable duplicates for manual review.
  • Do not submit or send anything. The result is preparatory material. Filing returns and reporting is outside the skill's scope.
  • Counterparty status is a judgment. Self-employed/sole proprietor/individual is verified by INN; flag, do not determine automatically when in doubt.
  • VAT—we only warn. The calculation and choice of rate are up to the accountant.

Reference files