Corporate income tax: due date in 2021

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Move the cursor to the black dates and find out the last date, etc.

If the final date of the report or payment falls on a weekend or holiday, then the last day of receipt is postponed to the next weekday after the non-working day. It is better to submit reports and make payments a week before the deadline.

Changes for 2021

Big changes for employees. A new ESSS calculation has appeared that replaces RSV-1 and partially 4-FSS.

There are no changes to the deadlines for paying taxes and filing returns.

Professional accountant's table - reporting deadlines for the 2nd quarter of 2021.

Useful information for professional accountants - a table with current reporting deadlines

for the 2nd quarter of 2021. In addition to the quarterly ones, we have indicated forms that must be submitted monthly - so that you do not miss anything.

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Calculation for 2021

Calculation for 2021

Corporate income tax – due in 2021

According to stat. 289 of the Tax Code, it is necessary to submit the final annual profit declaration before March 28 of the following reporting year. Additionally, enterprises should report on interim accounting data – reporting periods. The form of the form and the procedure for its preparation were approved by the Federal Tax Service in Order No. ММВ-7-3/572 of October 19, 2016.

Income tax posting

Income tax – reporting deadlines:

Calculation for 2021

Fines

Penalty for reporting to the Pension Fund

not on time: “1)
if less than 180 days have passed,
5% of the amounts of contributions payable on the basis of this calculation (for example, the fine for an individual entrepreneur with 16159.56 will be 807.98 rubles and it does not matter whether he paid or not) for each month, but no more than 30% and no less than 100 rubles.
2) if more than 180 days have passed
, 10% of the amount, but not less than 1000 rubles” (Article 46 212-FZ).

Penalty for Declarations

to the tax office not on time: “5 percent of the unpaid amount of tax subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles ." (27.07.2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration. Fine calculator.

If taxes or payments to the Pension Fund are not paid on time, a penalty

in the amount of 1/300 multiplied by the payment amount and multiplied by the refinancing rate per day. Penalty calculator

Where are financial statements submitted?

As a general rule, companies are required no later than three months after the end of 2021 to submit annual financial statements to the tax office at their location (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

The annual accounting (financial) statements of a joint-stock company, subject to mandatory audit, are disclosed by publishing its text together with the auditor’s report on the Internet page no later than three days from the date of drawing up the audit report, but no later than three days from the date of expiration of the period established by the legislation of the Russian Federation for the submission of a mandatory a copy of the prepared annual accounting (financial) statements. A mandatory copy of the prepared annual accounting (financial) statements is submitted no later than three months after the end of the reporting period (clause 10, article 13, clause 2, article 18 of Law No. 402-FZ, clause 71.3 and clause 71.4 of Regulation No. 454-P ).

REPORTING OF JOINT STOCK COMPANIES

REPORTS OF JOINT STOCK COMPANIES

Important!

Information on the accounting (financial) statements of the JSC for 2021 must be disclosed no later than 04/03/2018.

In addition, the company is required to submit a legal copy of its annual financial statements to the state statistics body.

And if the reporting is subject to mandatory audit, then the organization is obliged to submit an audit report to the state statistics bodies (clause 2 of Article 18 of Law No. 402-FZ). The audit report is submitted to statistics together with the annual financial statements or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year (clause 2 of article 18 of Law No. 402-FZ, Appendix to the Letter of the Ministry of Finance of the Russian Federation dated January 29, 2014 No. 07-04-18/01).

The audit report is not submitted to the tax authorities (Letters of the Ministry of Finance of the Russian Federation dated January 30, 2013 No. 03-02-07/1/1724, Federal Tax Service of the Russian Federation for Moscow dated March 31, 2014 No. 13-11/030545).

CRITERIA FOR MANDATORY AUDIT

In addition, companies are required to submit financial statements to other addresses provided for by the legislation of the Russian Federation, the constituent documents of the organization, decisions of the relevant management bodies of the organization (clause 44 of PBU 4/99, Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

AUDIT OF ACCOUNTING REPORTS

Deadlines and composition for submitting reporting forms for taxes and contributions for 2021