The Tax Code establishes deadlines for paying taxes and deadlines for submitting tax reports. Federal laws determine the deadlines for submitting financial statements, reporting to the Pension Fund and the Social Insurance Fund.
Deadline for submitting reports to the Social Insurance Fund for the 3rd quarter (9 months) of 2016:
- In paper form: no later October 20, 2016
- October 25, 2016
Deadline for submitting reports to the Pension Fund of the Russian Federation for the 3rd quarter (9 months) of 2016:
- In paper form: no later November 15, 2016
- Electronically: no later than November 21, 2016.(since the deadline of November 20 falls on a day off).
In 2016, taxpayers had a new obligation - to report monthly in the SZV-M form. The deadline for submitting the SZV-M is until the 10th day of the month following the reporting month.
Deadlines for payment of insurance contributions to funds
Entrepreneurs-employers and organizations must pay insurance premiums monthly by the 15th day of the month following the month in which contributions are calculated. If the 15th falls on a non-working day, then the end date is considered to be the nearest working day.
Deadlines for payment of contributions to the funds in the 3rd quarter of 2016. and for the 3rd quarter of 2016. the following. Not later: July 15 (for June), August 15 (for July), September 15 (for August), October 17 (for September).
Deadlines for submitting reports to extra-budgetary funds, deadlines for paying insurance premiums for the 3rd quarter (nine months) of 2016.
Individual entrepreneurs with employees and all organizations must pay insurance premiums monthly and submit quarterly reports to extra-budgetary funds. If wages and insurance premiums were not accrued in the reporting quarter, you must submit zero reports.
Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels.
We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for the 3rd quarter of 2016.
Deadlines for submitting reports and paying insurance premiums for the 3rd quarter of 2016
Individual entrepreneurs who have employees, as well as all organizations must pay insurance premiums monthly and submit reports to regulatory authorities quarterly (monthly). If no insurance premiums were accrued in the reporting quarter, then you will need to submit a zero declaration.
Deadline for submitting reports to the Social Insurance Fund for the 3rd quarter (9 months) of 2016.
On paper- no later than October 20, 2016
Electronic- no later than October 25, 2016
Deadline for submitting reports to the Pension Fund for the 3rd quarter (9 months) of 2016.
Quarterly reporting RSV-1:
On paper- no later than November 15, 2016
Electronic- no later than November 21, 2016 (the first working day after the deadline of November 20, 2016)
Monthly reporting SZV-M:
Reporting in the SZV-M form must be submitted to the Pension Fund on a monthly basis, until 10th of the beginning of the month.
In the 3rd quarter these are: August 10, September 12, October 10, 2016.
Deadlines for payment of insurance contributions to funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums monthly by the 15th day of the month following the month in which contributions are calculated. If the 15th is a non-working day, then the deadline is considered to be the next working day.
Deadlines for payment of contributions to the funds for the 3rd quarter of 2016 by July 15 (for June), by August 15 (for July), by September 15 (for August), by October 17 (for September)
Deadlines for submitting tax reports and paying taxes for the 3rd quarter (9 months) of 2016
Deadlines for submitting VAT returns and deadlines for paying VAT for the 3rd quarter of 2016.
Tax VAT declaration must be submitted no later than October 25, 2016.
VAT payment deadline for the 3rd quarter of 2016: October 25, 2016, November 25, 2016, December 26, 2016 (1/3 of the tax amount accrued for the 3rd quarter of 2016).
Deadlines for submitting reports and paying income taxes for the 3rd quarter of 2016.
Tax income tax return October 28, 2016.
The deadline for paying income tax for the 3rd quarter (9 months) of 2016 is no later than October 28, 2016.
Deadlines for submitting a declaration under the simplified tax system for the 3rd quarter of 2016. Payment of taxes when applying the simplified tax system.
Submission of quarterly tax reports when applying the simplified tax system is not required.
Organizations and entrepreneurs using the simplified tax system must pay an advance tax payment no later than October 25, 2016.
Deadlines for submitting reports and paying UTII payers for the 3rd quarter of 2016.
It is necessary to send UTII declarations for 9 months (3rd quarter) of 2016 no later than October 20, 2016.
You must pay the UTII tax for the 3rd quarter of 2016 no later than October 25, 2016.
Deadlines for submitting 6-NDFL reports for the 3rd quarter of 2016
The calculation in form 6-NDFL for 9 months (3rd quarter) of 2016 is submitted to the tax authority no later than October 31, 2016.
Deadlines for submitting reports and paying property taxes for the 3rd quarter of 2016
Tax property tax declaration for 9 months (3rd quarter) of 2016 shall be submitted no later than October 31, 2016.
Payers of property tax are companies with property on their balance sheet.
Deadlines for submitting a single simplified declaration for the 3rd quarter of 2016
The unified simplified tax return for 9 months (3rd quarter) of 2016 is submitted no later than October 20, 2016
This declaration is submitted only if at the same time:
- there was no movement of funds in current accounts and in the cash register;
- there were no objects of taxation for the taxes for which they are recognized as payers.
arrears of VAT and penalties due to the unreasonable application of VAT deductions for unrealistic transactions.
Decision: The claim was rejected because the invoices contain false information, were signed by unidentified persons and do not reflect real financial and economic transactions with the counterparty, which did not have personnel, equipment, the turnover of funds on the account was of a transit nature, taxable
Circumstances: Disputed
By decision, the company was held liable in the form of a fine, it was asked to pay the amounts of arrears for VAT and income tax, fines, and penalties.Decision: The claim was denied, since the company sold real estate to an interdependent party, and it was established that he understated the proceeds from the sale of real estate.
Circumstances: By
As a result of the audit, decisions were made to refuse to bring the company to tax liability, to refuse VAT reimbursement for the purchase of a herbicide (bazagran), since VAT deductions for the transaction with the counterparty were inflated, and documents were presented that did not reflect real business transactions.Decision: The request was denied, since the tax authority
All judicial practice on this topic »Personal Income Tax (Personal Income Tax, Income Tax)
Unified tax on imputed income (UTII)
Procedure for paying insurance premiums
Reports for the 3rd quarter of 2019 must be submitted in October to various authorities: the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Tax Service, Rosstat, etc. Each reporting form has its own deadlines, and each taxpayer has its own set of reports. What reporting dates should I focus on and what forms should I use? What changes to the forms already need to be taken into account, and which ones need to be prepared for? We will give the answers in our article.
Deadlines for submitting reports for the 3rd quarter of 2019 in the table
We invite you to familiarize yourself with the extended table of reports - it not only lists the reporting forms, but also contains information:
- on the deadlines for submitting reports for the 3rd quarter of 2019;
- legal acts that approved the reporting forms;
- recipients of submission of declarations and reports (PFR, Social Insurance Fund, Federal Tax Service).
As can be seen from the table, companies have to submit the largest number of reports based on the results of the 3rd quarter to OSNO, while special regime officers have the minimum set. The majority of reports occur in the second half of October: from the 15th to the 31st. These two weeks of October will require the utmost concentration of effort from accountants (to prepare reports) and attention (to submit them on time).
4-FSS for the 3rd quarter of 2019: is it possible to postpone reporting deadlines?
When submitting reports, we are accustomed to postponing the last reporting date to the next working day if it falls on a weekend or holiday. This transfer is legally enshrined in Art. 6.1 Tax Code of the Russian Federation; it extends its effect to reporting submitted to the tax authorities.
As for reporting to the Social Insurance Fund, all reporting nuances are regulated by the law “On compulsory social insurance from NSP and PZ” dated July 24, 1998 No. 125-FZ (Article 24). This legal regulation does not provide for the possibility of postponing reporting deadlines.
The FSS, apparently, does not object to such a transfer, and the territorial branches of the fund from time to time post messages on their websites, determining the deadlines for reporting dates for 4-FSS, taking into account the transfers.
The department's explanations for postponing deadlines are non-regulatory in nature, so employers are not insured against the risk of receiving a fine due to late payment. Its size according to Art. 26.30 of Law No. 125-FZ is similar to the penalty for late tax reporting - 5% of accrued contributions - and is limited to the minimum (1000 rubles) and maximum (30% of accrued contributions) amounts. The fine is calculated according to this algorithm, regardless of how late the policyholder was with the payment: by 1 day or did not submit it at all.
In order not to take risks and not waste money on paying a fine, you should not rely on deadlines taking into account transfers. Reports submitted in advance are guaranteed to save you from a fine:
- without waiting for October 20, 2019 to report on paper;
- without delaying the electronic report later than October 25.
Advance calculation for property tax: when can I expect a new form?
- who has property (real estate) on their balance sheet that is accounted for as fixed assets (clause 1 of Article 374 of the Tax Code of the Russian Federation);
- in the region where the property is located, a quarterly property tax reporting regime has been established (clause 2 of Article 383 of the Tax Code of the Russian Federation).
For the past reporting periods of 2019, taxpayers used new forms for reporting, approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@ (as amended by the Order of the Federal Tax Service dated October 4, 2018 No. ММВ-7-21/575@). Advance calculation forms and property tax declarations have been adjusted due to the abolition of taxation on movable property. This updated advance payment form from Order No. ММВ-7-21/575@ must also be used for reporting for 9 months (3rd quarter) of 2019.
Let us remind you that since 2019, all movable property of companies is exempt from taxation (Law “On Amendments to the Tax Code of the Russian Federation” dated August 3, 2018 No. 302-FZ). The Government of the Russian Federation believes that such a benefit will allow:
- stimulate the accelerated implementation and development of domestic industrial technologies;
- update the active part of companies' fixed assets (equipment, machinery, etc.).
Updated set of statistical reporting
All business entities are required to regularly report to statistical authorities. The forms of statistical reports are varied, and for each reporting entity, the statistical reporting set may consist of a different set of forms. These may be reporting forms:
- monthly;
- quarterly;
- semi-annual;
- 9 months;
- annual;
- one-time (on a certain date or for a specific time period, according to certain indicators, according to a special list of companies or individual entrepreneurs).
In order not to guess which reports to submit and within what time frame (including for the 3rd quarter of 2019), you need to use a special service, where according to OKPO, ORGN or TIN, a list of statistical reporting forms is issued that must be submitted to the statistical authorities for a specific business entity.
Rosstat regularly updates not only these individual sets of reports, but also updates the reporting forms themselves. Therefore, it is necessary to track this information and submit those reports and in those forms that are indicated in these individual lists.
If statistical reports do not reach the statistical authorities on time, a fine is possible:
Results
The deadline for submitting reports for the 3rd quarter of 2019 falls in the second half of October. No later than October 15, 2019, you need to submit the SZV-M form to the Pension Fund, and by October 21, 2019, prepare a whole set of reports, the volume of which depends on what tax regime is applied, whether there are employees on staff, etc. Particular attention should be paid to reporting forms, and the forms of many statistical reports have also been updated.
The 4th quarter of 2018 is coming to an end, it’s time to prepare for reporting, not forgetting about monthly reports. Here is a table where there are deadlines for submitting reports for the 4th quarter of 2018, which are established by law.
We have prepared for you a convenient table with the deadlines and names of tax reporting, which also contains links to instructions for working with the BukhSoft program when filling out reporting forms.
Use the accountant's personal calendar from the BukhSoft program. Find out the current deadlines for submitting reports, transferring taxes and insurance contributions, as well as payments to employees. You can create a calendar for yourself. Then the program will send reminders of important dates to your email address. Try it for free:
Get a personal calendar
Reporting table for the 4th quarter of 2018
|
Deadlines for submitting the declaration (calculation) |
Reporting name |
Who should present |
How to fill out using Bukhsoft |
|
|
on paper |
electronically |
|||
| Doesn't give up | until 01/25/2019 | VAT return for the 4th quarter of 2018 | Companies paying VAT (including VAT tax agents) and persons listed in clause 5 of Art. 173 Tax Code of the Russian Federation | |
| until March 28, 2019 (organizations listed in clause 3 of Article 80 of the Tax Code of the Russian Federation) | until March 28, 2019 | Income tax return for 2018 | Companies on OSN (when paying quarterly advances) | |
| until 01/30/2019 (if the number of employees is no more than 25 people) | until 01/30/2019 | Calculation of insurance premiums for 2018 | All companies and individual entrepreneurs are payers of insurance premiums | |
| until 01/21/2019 (if the number of employees is no more than 25 people) | until 01/21/2019 | Form 4-FSS for 2018 |
Employers* and insurers for compulsory social insurance (organizations or individual entrepreneurs with an insurance certificate, but without employees) |
|
| until 04/01/2018 (if the number of employees is no more than 100 people) | until 04/01/2019 | Property tax return for 2018 | Organizations that pay property tax** | |
| until 04/01/2019 (if the number of employees is no more than 25 people) | until 04/01/2019 | Form 6-NDFL for 2018 | Tax agents for personal income tax* | |
| until 01/21/2019 | until 01/21/2019 | Declaration on UTII for the 4th quarter of 2018 | Individual entrepreneurs and companies - payers of imputed tax | |
| until 01/21/2019 (if the number of employees is no more than 100 people) | until 01/21/2019 | Single simplified declaration for 2018 | Business entities, while simultaneously fulfilling the conditions of clause 2 of Art. 80 Tax Code of the Russian Federation |
|
| Doesn't give up | until 01/21/2019 | Log of received and issued invoices for the 4th quarter of 2018 | Companies and individual entrepreneurs that are not tax agents for VAT, but received or issued invoices with allocated VAT during the reporting period |
|
* Organizations, individual entrepreneurs and individuals, payers making payments and other rewards to individuals.
** The procedure for paying property tax is established by regional authorities in each constituent entity of the Russian Federation individually, so quarterly payments in a specific region may be canceled; check this nuance with your Federal Tax Service.
Monthly reporting in the 4th quarter of 2018
When submitting quarterly reports, do not forget about monthly reporting for the 4th quarter of 2018. Two types of reports are submitted monthly:
- Form SZV-M;
- Income tax return for monthly advance payments.
Information on the SZV-M form for October, November and December 2018 is submitted by employers acting as insurers for their employees to the Pension Fund of the Russian Federation. You need to report:
- for October no later than November 15, 2018;
- for November no later than December 17, 2018;
- for December - no later than January 15, 2019.
The procedure for filling out and the form of the income tax declaration were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. Depending on whether the company pays advances on income tax - quarterly or monthly - depends on the frequency of filing the corresponding return. We have indicated in the table when to submit the declaration for 2018. When paying advances on a monthly basis, the income tax return must be sent to the Tax Office no later than the 30th day of the month following the previous period.
We wish you good luck in the reporting campaign based on the results of the 4th quarter of 2018, and the convenient “Calendar” in the Bukhsoft Online system will tell you about the next due date for submitting reports that are required to be generated by your company.
