), but also in some cases by blocking bank accounts (clause 1, clause 3, article 76 of the Tax Code of the Russian Federation).
Our calendar, prepared taking into account, will help you not to miss the deadline for submitting one or another reporting to the IFTS and extra-budgetary funds.
Deadlines for submitting the main reporting to the IFTS in 2018
| Type of reporting | Deadline for submission to the IFTS | |
|---|---|---|
| References 2-NDFL | For 2017 (if it is impossible to withhold personal income tax from income) | Not later than 01.03.2018 |
| For 2017 (for all paid income) | Not later than 04/02/2018 | |
| Calculation of 6-personal income tax | For 2017 | Not later than 04/02/2018 |
| For the first quarter of 2018 | Not later than 03.05.2018 | |
| For the first half of 2018 | Not later than 31.07.2018 | |
| For 9 months of 2018 | Not later than 31.10.2018 | |
| Calculation of insurance premiums | For 2017 | Not later than 01/30/2018 |
| For the first quarter of 2018 | Not later than 03.05.2018 | |
| For the first half of 2018 | Not later than 30.07.2018 | |
| For 9 months of 2018 | Not later than 30.10.2018 | |
| Income tax return (for quarterly reporting) | For 2017 | Not later than 28.03.2018 |
| For the first quarter of 2018 | Not later than 04/28/2018 | |
| For the first half of 2018 | Not later than 30.07.2018 | |
| For 9 months of 2018 | Not later than 29.10.2018 | |
| Income tax return (with monthly reporting) | For 2017 | Not later than 28.03.2018 |
| January 2018 | Not later than 28.02.2018 | |
| For January - February 2018 | Not later than 28.03.2018 | |
| For January - March 2018 | Not later than 04/28/2018 | |
| For January - April 2018 | Not later than 28.05.2018 | |
| For January - May 2018 | Not later than 06/28/2018 | |
| For January - June 2018 | Not later than 30.07.2018 | |
| For January - July 2018 | Not later than 28.08.2018 | |
| For January - August 2018 | Not later than 09/28/2018 | |
| For January - September 2018 | Not later than 29.10.2018 | |
| For January - October 2018 | Not later than 11/28/2018 | |
| For January - November 2018 | Not later than 28.12.2018 | |
| VAT declaration | For the IV quarter of 2017 | Not later than 25.01.2018 |
| For the first quarter of 2018 | Not later than 04/25/2018 | |
| For the II quarter of 2018 | Not later than 25.07.2018 | |
| For the third quarter of 2018 | Not later than 25.10.2018 | |
| Register of received and issued invoices | For the IV quarter of 2017 | Not later than 22.01.2018 |
| For the first quarter of 2018 | Not later than 20.04.2018 | |
| For the II quarter of 2018 | Not later than 20.07.2018 | |
| For the third quarter of 2018 | Not later than 22.10.2018 | |
| tax return under USN | For 2017 (represented by organizations) | Not later than 04/02/2018 |
| For 2017 (represented by IP) | Not later than 03.05.2018 | |
| Declaration on UTII | For the IV quarter of 2017 | Not later than 22.01.2018 |
| For the first quarter of 2018 | Not later than 20.04.2018 | |
| For the II quarter of 2018 | Not later than 20.07.2018 | |
| For the third quarter of 2018 | Not later than 22.10.2018 | |
| Declaration on ESHN | For 2017 | Not later than 04/02/2018 |
| Corporate property tax declaration | For 2017 | Not later than 30.03.2018 |
| Calculation of advances on property tax of organizations (surrendered if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2018 | Not later than 03.05.2018 |
| For the first half of 2018 | Not later than 30.07.2018 | |
| For 9 months of 2018 | Not later than 30.10.2018 | |
| Declaration on transport tax(representing organizations only) | For 2017 | Not later than 01.02.2018 |
| Land tax declaration (only submitted by organizations) | For 2017 | Not later than 01.02.2018 |
| Single simplified declaration | For 2017 | Not later than 22.01.2018 |
| For the first quarter of 2018 | Not later than 20.04.2018 | |
| For the first half of 2018 | Not later than 20.07.2018 | |
| For 9 months of 2018 | Not later than 22.10.2018 | |
| Declaration in the form 3-NDFL (represent only IP) | For 2017 | Not later than 03.05.2018 |
You can find the deadlines for submitting other tax returns, such as a water tax or MET return, in ours.
Deadlines for reporting to the FIU in 2018
In 2018, the following reports must be submitted to the FIU:
| Type of reporting | For what period is | Deadline for submission to the FIU |
|---|---|---|
| Information about insured persons in the Pension Fund of the Russian Federation (SZV-M) | December 2017 | Not later than 01/15/2018 |
| January 2018 | Not later than 15.02.2018 | |
| February 2018 | Not later than 15.03.2018 | |
| March 2018 | Not later than 04/16/2018 | |
| April 2018 | Not later than 15.05.2018 | |
| May 2018 | Not later than 06/15/2018 | |
| June 2018 | Not later than 07/16/2018 | |
| July 2018 | Not later than 15.08.2018 | |
| August 2018 | Not later than 17.09.2018 | |
| For September 2018 | Not later than 15.10.2018 | |
| October 2018 | Not later than 11/15/2018 | |
| November 2018 | Not later than 12/17/2018 | |
| Information about insurance experience insured persons (SZV-STAZH) | For 2017 | Not later than 01.03.2018 |
| Information on the insured, transferred to the FIU for maintaining individual (personalized) records (ODV-1) | For 2017 | Not later than 01.03.2018 |
Deadline for reporting to the FSS in 2018
The deadline for submitting 4-FSS depends on the method of submitting the Calculation (on paper or in in electronic format):
In addition, employers must confirm their main activity for 2017. This must be done no later than April 16, 2018.
Deadlines for the submission of financial statements in 2018
Organizations (regardless of the applicable taxation regime) must submit to the Federal Tax Service and statistics authorities financial statements for 2017 no later than April 2, 2018.
It is mandatory to submit only annual financial statements to the territorial department of statistics and the tax office. Deadline - no later than three months after the end of the reporting year. Reporting forms are approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
| Form 1 | Who rents |
|---|---|
| Balance sheet | |
| Balance sheet (simplified form) | and other organizations that use simplified accounting methods |
| Report on financial results | All commercial organizations, including small businesses, that have decided to apply generally established forms of accounting |
| Statement of financial results (simplified form) | Small businesses and other organizations that use simplified accounting methods |
| Statement of changes in equity | |
| Traffic report Money | All commercial organizations 2 |
| Explanations to the Balance Sheet and Statement of Financial Results (in text and (or) tabular forms) | All commercial organizations 1 |
1 Machine-readable forms (relevant to all organizations and those using simplified accounting methods) may be used, although this is not required.
2 Do not represent organizations that have the right to use simplified accounting methods (for example, small businesses) in the absence of data, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities (clause 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n , part 4, article 6 of the Law of December 6, 2011 No. 402-FZ).
How, where to submit annual reports - balance sheet, report on financial results 2019 - 2020
All companies, regardless of the taxation system, must submit to the statistics (Rosstat) only for 2018 and to the tax IFTS financial statements for 2019. And even those companies that are simplified (USN).
For newly created, new organizations, in accordance with Law 402-FZ "On Accounting", if the state registration of an economic entity, with the exception of a credit institution, is after September 30, the first reporting year is, unless otherwise established by the economic entity, the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive.
Financial statements will only be accepted online.
Organizations and entrepreneurs who are required to keep records will not have to submit annual accounting (financial) statements to Rosstat. Financial statements will only need to be submitted tax authorities, and only via the Internet (via telecommunication channels through the operator electronic document management). Corresponding amendments to the law on accounting were made federal law dated 11/28/18 No. 444-FZ.
Starting from the reporting for 2019, a mandatory copy of the annual financial statements to the tax office will need to be submitted only via the Internet (via telecommunication channels through an electronic document management operator). An exception is provided for small businesses: for 2019, this category of organizations and individual entrepreneurs will be able to report both electronically and on paper, but starting from reporting for 2020, only via the Internet.
Accounting reports in Rosstat will be canceled from 2020
From 2020, organizations and entrepreneurs will not have to submit balance sheets to Rosstat. A mandatory copy of the financial statements will only need to be submitted to the tax office at the location of the economic entity.
WHERE do you need to submit financial statements?
Must be handed over in two addresses, places.
1 . The obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics authority (Rosstat) only for 2018 at the place of state registration arises in accordance with the law on accounting 402-FZ.
2 . But the second copy of the financial statements - the balance sheet and the income statement must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises according to. Where does it say in paragraph 5 of clause 1 that the taxpayer is obliged to submit to the tax authority at the location of the organization annual accounting (financial) statements not later than three months after the end of the reporting year
Note: Except for cases when the organization, in accordance with the Federal Law of December 6, 2011 N 402-FZ "On Accounting", is not required to keep accounting records. These include, in particular, individual entrepreneurs.
When an AUDIT of Accounting is MANDATORY, who can audit
Mandatory auditing carried out if the organization is:
- joint-stock company;
- a professional participant in the securities market or the organization's securities are admitted to organized trading;
- insurance company;
- non-state pension fund (or its management company);
- credit organization.
For all other organizations (with the exception of authorities, as well as state (municipal) institutions), an audit is mandatory if, for example:
- the organization provides (publishes) consolidated accounting (financial) statements (except for the state extra-budgetary fund);
- revenue from product sales(goods, works, services) for previous reporting year exceeds 400,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
- balance sheet assets at the end of the previous reporting year exceeds 60,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
- if such an obligation is enshrined in other federal laws (for example, for issuers of securities, the obligation to conduct an audit is established by paragraph 9 of Article 22 of the Law of April 22, 1996 No. 39-FZ, and for organizers gambling part 12 of article 6 of the Law of December 29, 2006 No. 244-FZ).
A complete list of cases when it is necessary to conduct a mandatory audit is given in part 1 of Article 5 of the Law of December 30, 2008 No. No. 307-FZ.
The Ministry of Finance published a list of cases of mandatory audit of accounting (financial) statements
2015 - A total of 60 such cases are listed in the published spreadsheet for 2015.
2016 - A total of 69 such cases are listed in the published spreadsheet for 2016.
2017 - A total of 70 such cases are listed in the published spreadsheet for 2017.
Mandatory accounting audit-2018: who should pass
The new list includes 73 cases in which a mandatory audit of accounting (financial) statements is carried out. In particular, joint-stock companies, state-owned companies, banks, insurers, clearing organizations, private pension funds, lottery operators, gambling organizers, developers, tour operators, etc.
Only audit organizations have the right to conduct a mandatory audit
When choosing an audit organization (individual auditor):
- make sure it is a member of a self-regulatory organization of auditors. Otherwise, the audit organization (individual auditor) is not entitled to conduct an audit, provide services related to the audit (part 2 of article 23 of the Law of December 30, 2008 No. 307-FZ);
- make sure of its independence (part 1 of article 8 of the Law of December 30, 2008 No. 307-FZ).
To make sure that the audit organization is a member of a self-regulatory organization, you can request from it documents proving membership in one of them. The state register of self-regulatory organizations of auditors can be found on the official website of the Ministry of Finance of Russia www.minfin.ru
Submission of an audit report to Rosstat and the tax office
How to act for an organization not subject to statutory audit if Rosstat requested an audit opinion from it
If, in accordance with applicable law, accounting (financial) statements are not subject to mandatory audit, then the organization is not required to provide explanations. BUT ... At the same time, if the territorial body of Rosstat nevertheless requested an audit report, then ignore this request. As the authors of the letter dated 04.12.17 No. 04-4-04-4 / 136-SMI stated, in such a situation, the organization must provide relevant explanations to the statistics (that it has no obligation to send an audit report).
If an organization is required to conduct an audit, then it must submit an audit report along with financial statements to the territorial division of Rosstat. This must be done in accordance with Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ:
- or simultaneously with the filing of financial statements;
- or separately, but no later than 10 working days from the day following the date of the auditor's report, and no later than December 31 of the year following the reporting one.
Note: if you do not submit an audit report to Rosstat (submit late), an administrative fine will be charged.
It is not required to submit an audit report to the tax inspectorate, since the audit report is not included in the financial statements that are required to be submitted to the tax inspectorate. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724 and the Federal Tax Service of Russia for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15/003855.
Can organizations that are required to conduct an audit prepare financial statements in simplified forms
Organizations that are subject to mandatory audit, for example, these are joint-stock companies (including small enterprises) and LLC with the amount of assets in the balance sheet as of the end of the previous reporting year more than 60 million rubles. cannot prepare financial statements in simplified forms.
The reason is that the reporting of any joint-stock companies (both public and non-public) and LLC with a balance sheet total of more than 60 million rubles. subject to mandatory audit. And those organizations that are required to conduct an audit are not entitled to use simplified forms accounting and reporting. These requirements are enshrined in the Law of December 6, 2011 No. 402-FZ and paragraph 1 of part 1 of Article 5 of the Law of December 30, 2008 No. 307-FZ.
Deadline for submission of financial statements: balance sheet, income statement?
The obligation to submit annual financial statements to the tax authorities is assigned to organizations by subparagraph 5 of paragraph 1 of the Tax Code of the Russian Federation. As a general rule, documents must be submitted no later than three months after the end of the reporting year. But the Tax Code does not define the method of presenting accounting reports (on paper or in electronic form) and does not oblige the Federal Tax Service of Russia to develop electronic formats for such reporting. Nevertheless, the tax authorities have prepared recommended formats for the presentation of accounting (financial) statements in electronic form. They are approved by order of the Federal Tax Service of Russia dated March 20, 2017 No. ММВ-7-6/228@.
For statistics, it will be necessary to hand over the Balance for 2016 only electronically
Large and medium-sized companies will be able to submit their balance sheet for 2015 to Rosstat only via the Internet. This follows from the bill, which the department submitted for public consideration (regulation.gov.ru). The amendments are likely to be adopted.
According to the plans of Rosstat, the balance sheet and the audit report for 2015 (if necessary) organizations with revenues of more than 800 million a year and more than 100 people will be required to submit electronically.
Small companies with revenues from 150 to 800 million rubles and a staff of 15 to 100 people will switch to filing an electronic balance sheet starting from reporting for 2016.
Microenterprises:24: where less than 15 people work and whose annual revenue does not exceed 150 million rubles, they will continue to be able to submit balance sheets to Rosstat on paper.
The article will help you find out who is obliged to submit statistical reports to Rosstat on the statistics website. The procedure and deadlines for the submission of statistical reports. What are the ways to submit a statistical form.
In what composition to submit financial statements to the department of Rosstat and tax?
Balance sheet, income statement and all appendices to them. It is necessary to hand over the forms to the department of Rosstat - statistics where the organization is registered. Deadline - no later than three months after the end of the reporting year, as well as to the tax office. That is, for 2019 - until March 31, 2020 inclusive.
Simplified organizations must also submit financial statements that they have been compiling since 2013 in accordance with the Federal Law of December 6, 2011 No.
The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts the Balance Sheet and the Statement of Financial Results for Small Business Entities are compiled (KND Form 0710098). Download forms of balance sheet and income statement. Simplified accounting for small businesses. Download the program Taxpayer version 4.45.2
Internet reporting. Contour.Extern
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!
|
The forms of the balance sheet and the report on the financial results of small businesses are given. Accounting statements 2019 - 2020, small businesses. Forms of federal statistical observation with instructions for filling them out in Excel and Word format for 2019 - 2020 in the State Statistics Committee: 1-natura-BM, 1-VES, MP (micro), 1-IP, 4-TER, 11-TER, 6-TP, 1-alcohol, PM-prom, 1-NANO, 5-Z, P-5 (m). |
All LLC reporting can be divided into five categories:
Reporting depending on the taxation system
tax returns
In accordance with the chosen taxation system, an LLC must submit the following tax returns to the IFTS:
| tax regime | Tax return | Declaration deadline |
|---|---|---|
| Simplified taxation system (STS) | USN Declaration | |
| Single tax on imputed income (UTII) | UTII Declaration | Based on the results of each quarter no later than the 20th day of the first month of the next quarter |
| Unified Agricultural Tax (ESKhN) | Declaration of ESHN | At the end of the calendar year no later than March 31 of the following year |
| General System of Taxation (DOS) | income tax return |
For the 1st quarter, half a year and 9 months no later than the 28th day of the first month of the next quarter. |
| Property Tax Declaration + Advance Payment Calculations | At the end of the calendar year no later than March 30 of the next year (calculations are submitted within 30 days after the end of the reporting period: 1 quarter, half a year, 9 months) | |
| VAT declaration | At the end of each quarter no later than the 25th day of the first month of the next quarter |
note that when combining tax regimes, it is necessary apart for each system of taxation to keep records, submit reports and pay taxes.
Book of accounting for income and expenses (KUDIR)
All LLCs applying the simplified taxation system are required to maintain a book of income and expenses incurred (KUDIR). Since 2013, the mandatory certification of KUDIR in the Federal Tax Service has been canceled. However, a stitched and numbered book must be in any case (the fine for its absence for the organization is 10,000 rubles).
Organizations on UTII KUDIR conduct no need, but at the same time they need to take into account their physical indicators (number of square meters, employees, etc.).
The law does not regulate in what form this should be done, therefore the requirement of the IFTS employees for the mandatory application of the so-called “UTII Books” is unreasonable. Especially if they contain sections such as "Income", "Expenses", etc.
In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (a fine for its absence is from 500 to 700 rubles), it is possible and worth buying it. But at the same time, it is important to remember that it is only necessary to keep records of physical indicators in it, all other information on income and expenses does not need to be entered there.
More details about KUDIR.
Financial statements
All organizations, regardless of the chosen taxation system and the number of employees, are required to keep accounting records and annually submit financial statements (Law “On Accounting” No. 402-FZ of December 6, 2011).
Accounting statements for different categories of organizations vary. In general, it consists of the following documents:
- Statement of changes in equity (Form 3).
- Cash flow statement (Form 4).
- Report on the intended use of funds (form 6).
- Explanations in tabular and textual form.
For small enterprises (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year), the financial statements consist of two mandatory documents in simplified form:
- Balance sheet (form 1).
- Report on financial results (form 2).
Financial statements are submitted once at the end of each year to two authorities: the tax service (FTS) and the statistical authorities (Rosstat). Reporting deadline - no later than March 31.
For late submission of financial statements, fine in the amount of 200 rubles. for each document not submitted. Organization officials may be fined in the amount of 300 to 500 rubles + from 3,000 rubles. up to 5,000 rubles for failure to submit reports to Rosstat.
Reporting for employees
All reporting for employees can be divided into three categories:
- Reporting to the Federal Tax Service (Tax Service).
- Reporting to the Pension Fund (Pension Fund).
- Reporting to the FSS (Social Insurance Fund).
| Where to take | What to take | When to take |
|---|---|---|
| FTS | Average number of employees | At the end of the calendar year no later than January 20 of the next year |
| References 2-NDFL | At the end of the calendar year no later than April 1 of the following year | |
| Calculations 6-NDFL | At the end of each quarter no later than the last day of the 1st month of the next quarter | |
| Calculation of insurance premiums | According to the results of each quarter, no later than the 30th day of the month following the settlement (reporting) period. | |
| FIU | Report in the form of SZV-STAZH (contains information about the insurance experience of the insured persons) |
At the end of the year, no later than March 1 of the year following the reporting year. |
| Report in the form of SZV-M (contains information that allows you to track working retirees) |
At the end of each month no later than the 15th day of the next month | |
| (contains information about labor activity employees) | Until the 15th day of the month following the one in which one of the personnel events took place: filing an application for choosing the form of maintaining a work book (TC), hiring a new employee, dismissal, transfer to another permanent job | |
| FSS | Report in form 4-FSS From January 1, 2017, this calculation includes information only on injuries and occupational diseases |
According to the results of each quarter, no later than the 25th day (for the electronic form) and the 20th day (for the paper form) of the 1st month of the next quarter |
Reporting on cash transactions
Organizations carrying out operations related to the reception, issuance and storage cash(cash transactions), are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).
The need to maintain cash discipline does not depend on the chosen taxation system or the availability of a cash register. An LLC may not have a cash register, but simply issue BSOs (strict reporting forms), but at the same time it is still obliged to comply with the rules of cash discipline.
Effective from June 2014 simplified procedure for conducting cash discipline, according to which small organizations (the number of employees is not more than 100 people and the revenue is not more than 400 million rubles per year) are no longer required to set a cash balance limit on the cash register.
Additional tax reporting
Some organizations carry out activities that involve the payment of additional taxes and reporting.
Table of additional taxes and reporting
| Surcharge | Type of reporting | Deadline |
|---|---|---|
| Transport tax | Transport tax declaration | |
| Land tax | Land tax declaration | At the end of the calendar year no later than February 1 of the following year |
| water tax | Water tax declaration | Based on the results of each quarter no later than the 20th day of the 1st month of the next quarter |
| excisable tax | Excise tax declaration | According to the results of each month, no later than the 25th day of the next month (for straight-run gasoline and denatured alcohol: no later than the 25th day of the third month following the reporting month) |
| Notice of advance payment in 4 copies (including one in electronic form) + copies of payment documents | No later than the 18th of the current month | |
| Mineral extraction tax (MET) | Declaration on severance tax | At the end of the month no later than the last day of the next month |
| Gambling business tax | Gambling business tax declaration | At the end of the month no later than the 20th day of the next month |
| Fees for the use of wildlife objects | Submission to the IFTS of information on the obtained permits for the extraction of objects of the animal world | |
| Fees for the use of objects of aquatic biological resources | Providing the IFTS with information about the permits received and the amount of the fee payable | Not later than 10 days from the date of receipt of the permit |
| Providing information on the number of objects to be removed from the habitat to the Federal Tax Service Inspectorate | Not later than the 20th day of the month following last month period of validity of the permit | |
| Regular payments for subsoil use | Submission to the IFTS of the calculation of regular payments for the use of subsoil | At the end of each quarter, no later than last day first month of the next quarter |
30Jan
Good afternoon, our dear readers! The section has already accumulated quite a lot of articles that have been published on the site for about a year and a half. In addition, we have made a section for you where you can download the current declaration forms, KUDIR, various reports and read brief requirements for filling them out. It's time to organize this information a bit, and there is quite a lot of information!
I will say in advance that it is most convenient to generate and submit reports through special service.
Today we will partially try to do this: we will try to briefly and clearly talk about what kind of reporting an individual entrepreneur should submit.
IP reporting
I'll start, perhaps, with the fact that all the reporting that an individual entrepreneur must submit / maintain can be divided into several groups for convenience. Basically, there are four of them:
- Reporting on the taxation system used;
- Reporting on other taxes (if necessary);
- Accountability for employees (if they exist, of course);
- Reporting on cash transactions (if there are cash transactions).
Now let's look at each of these four groups in more detail.
IP reporting on the taxation system used
Everything is simple here, what main tax we pay - we submit such a declaration. Combining the two regimes means we submit two declarations. Where do we rent? Of course, to the tax office. All information in the following table:
| tax regime | Declaration (form) | Deadlines |
| 4-personal income tax | Compiled after receiving the first income, must be submitted within 5 days after the expiration of a month from the date of receipt of this income (for new IP) | |
| * | ||
| Compiled for the year, must be submitted by April 30 of the following year | ||
| Single tax on imputed income (UTII) | Compiled for the quarter, due by the 20th day of the month following that quarter | |
| Declaration missing | Doesn't give up | |
| Compiled for the year, must be submitted by March 31 of the following year | ||
| Compiled based on the results of the quarter before the 25th day of the month following this quarter |
*Well, a small comment: An individual entrepreneur on a general regime (OSNO) is a VAT payer, therefore, in addition to personal income tax, he must report on this tax as well. From January 1, 2019, the obligation to pay VAT also appeared for entrepreneurs on the Unified Agricultural Tax, so they will also have to submit this declaration. The rest of the taxation systems belong to special regimes that exempt from VAT, except for those operations that are taxed without fail, respectively, and you only need to submit a declaration according to your regime.
When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be one declaration, since there is simply no declaration under the PSN.
We also wrote about how to fill out declarations:
Each of the tax regimes has its own form of KUDIR. Let me remind you that KUDIR must be conducted without fail. You don’t need to go to the tax office to certify it, it has long been canceled, but you should have it available: printed, numbered and stitched. The form of the book depends on the tax regime:
You may need the following articles to complete:
- (for combining modes);
IP reports on other (additional) taxes
IP can carry out the most different types activity, depending on this, he may have an obligation to pay and report on other taxes. This group of taxes includes:
- Land tax;
- Transport tax;
For these two taxes, only legal entities submit a declaration, individual entrepreneurs do not submit it: the tax office itself will calculate the tax and send a notification.
- Water tax - compiled on the basis of the results of each quarter, must be submitted before the 20th day of the month following this quarter;
For individual entrepreneurs who work in the field of extraction of natural resources or the use of wildlife / WBR (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:
- Mineral extraction tax (abbreviated MET) - is compiled for each month, it must be submitted before the end of the next month;
- Fees for the use of wildlife objects - are handed over to the tax office, the deadline for delivery is within 10 days from the date of receipt of such permission;
- Fees for the use of UBR facilities - here two types of reporting must be submitted to the tax office:
- – shall also be submitted within 10 days from the date of receipt of such permission;
- - shall be submitted before the 20th day of the month following the last month of validity of the permit received.
- Regular payments for the use of subsoil - submitted to the tax office, compiled for the quarter, due date - no later than the last day of the month following this quarter.
IP reporting with employees
If an individual entrepreneur works on his own, he just pays insurance premiums for himself: a fixed amount and if the amount of his income is more than 300 thousand. In this case, no reporting is required.
But if an entrepreneur has employees, then the volume of reporting that should be drawn up and submitted to the appropriate authorities increases dramatically. In 2019, documents are handed over to three places: tax, PFR and FSS.
What and where you need to hand over, we read in the article - here we have already examined this issue in detail with links to document forms.
IP reporting on cash transactions
Let me remind you once again that individual entrepreneurs who have operations related to the receipt / issuance / storage of funds must comply with cash discipline. Moreover, compliance with cash discipline does not depend in any way on the tax payment regime used and the availability of cash registers.
Those who maintain these documents within the framework of cash discipline can find information about them and download forms in the section. For example, this is true for fairly large individual entrepreneurs working in the field of trade and having several stores.
Relaxation in the order of observance of cash discipline for individual entrepreneurs does not apply to the payment of salaries to employees in cash. If you pay your employees in cash, what are you required to make up.
Service for maintaining and submitting reports for individual entrepreneurs
Eat useful service "My business" for filing reports via the Internet, bookkeeping, etc.
It is very easy to submit reports with it, because the documents are filled out automatically, the calendar will always tell you when and what to submit, completed documents can be sent via the Internet. Saves a lot of time, effort and patience!
That's all. If you have any questions, write in the comments.
01Jan
Hello dear readers! We have already noted that a whole series of articles has accumulated on the site in the section, which is a little problematic for beginners to navigate. Especially if at the same time the essence of the articles needs to be synchronized with the reporting forms - you can find them in the section.
Earlier, we made a general article about . Today we will talk about the reporting of the LLC and the deadlines for its submission.. And, of course, we will try to provide links in the text to all useful articles and forms that are available on the site.
For more convenient and faster reporting of LLC, everyone uses THIS service.
As always, we first divide the LLC's reporting into groups. Here, unlike IP, there will be five groups, not four. Why so - I will tell further. So groups:
Now let's take a closer look at each group.
LLC reporting on the taxation system used
Here the standard rule applies: what tax we pay - such a declaration must be submitted to the IFTS. We present the main information in the form of a table:
| tax regime | Declaration (form) | Deadlines |
| BASIC (common mode) | If you pay quarterly advance payments: compiled for the quarter, half year, 9 months before the 28th day of the month following the specified period, and for the year before March 28 of the next year If you pay monthly advance payments: compiled per month, 2 months, 3 months, etc. up to 11 months before the 28th of the month following the specified period, and for the year before March 28 of the next year |
|
| Compiled based on the results of the quarter before the 25th day of the month following this quarter | ||
| Single tax on imputed income (UTII) | Compiled for the quarter, due by the 20th day of the month following that quarter | |
| Compiled for the year, must be submitted by March 31 of the following year | ||
| Compiled based on the results of the quarter, before the 25th day of the month following the quarter |
As always, I'll add: LLC under the general regime is a VAT payer, so the table shows two declarations: for income tax and VAT. Special regimes are exempt from VAT, except for the Unified Agricultural Tax (for which the obligation to pay VAT and submit a declaration was introduced from 01/01/2019), we only submit a declaration corresponding to the special regime used for the simplified tax system, UTII. The obligation to submit a report and pay VAT for these entrepreneurs arises only in special cases, for example, renting premises from the municipality. When combining regimes, for example, simplified and imputed, you will have to submit 2 declarations, that is, for each regime its own.
We already wrote about how to fill out declarations earlier (all examples for individual entrepreneurs also apply to LLCs, the essence of entering data in the form is the same):
As for KUDIR for LLC, there are some peculiarities.
Firstly, LLC will fill in KUDIR only on a simplified special regime. . LLCs on the general regime and ESHN are not kept by KUDIRs, they take all the necessary information for calculating the tax from accounting. On UTII, no one keeps a book of income / expenses at all: it simply does not exist. But no one canceled the accounting of physical indicators, so it will still have to be organized.
The following articles may help you fill out the KUDIR:
- (for combining modes).
Submission of reports on additional taxes
Depending on the characteristics of the activities of the LLC, other taxes may also be paid. These include:
- Land tax - ;
- Transport tax - ;
Both declarations are drawn up at the end of the calendar year and are submitted before February 1 of the next year.
- Water tax - compiled on the basis of the results of each quarter, must be submitted before the 20th day of the month following this quarter;
- Gambling business tax - if you work in this area, then at the end of each month you will need, the deadline is the 20th of the next month;
For legal entities working in the field of mining, or legal entities whose activities are related to the use of wildlife / WBR (aquatic biological resources), the following taxes / fees should be paid and submitted:
- Mineral extraction tax (abbreviated MET) - is compiled for each month, must be submitted before the end of the next month;
- Fees for the use of wildlife objects - are handed over to the tax office, the deadline for delivery is within 10 days from the date of receipt of such permission;
- Fees for the use of UBR facilities - here two types of reporting must be submitted to the tax office:
- – shall also be submitted within 10 days from the date of receipt of such permission;
- - shall be submitted before the 20th day of the month following the last month of validity of the permit received.
- Regular payments for the use of subsoil - submitted to the tax office, compiled for the quarter, due date - no later than the last day of the month following this quarter.
Company reporting on employees
As for contributions for employees, everything is the same with reporting as with. In 2019, we report to the tax office (average headcount, 2-personal income tax, 6-personal income tax and calculation of insurance premiums), to the Pension Fund of the Russian Federation (SZV-M and information on the insurance period of insured persons) and to the FSS (we hand over 4-FSS on contributions for injuries) .
Reporting of the organization on cash transactions
We also wrote about cash transactions more than once. So, organizations are required to observe cash discipline, including setting a cash limit - the maximum amount of cash possible for storage at the cash desk (everything in excess of it must be deposited with the bank). For small organizations, there is an indulgence: a cash limit may not be set, but this decision must be formalized by an appropriate order. You can find out what kind of business you belong to: small, medium or large - according to the established criteria.
