Reports to the Social Insurance Fund and Pension Fund for 2014 can be submitted later

Personal income tax reporting

Personal income tax reporting in the form of certificate 2-NDFL is submitted in the following order:

1. At the end of the calendar year, if the individual taxpayer has not had tax withheld, the tax agent must submit a 2-NDFL certificate with feature 2 to the tax authority by March 1 of the following year.
2. At the end of the calendar year, before April 1 of the following year, certificates are submitted for employees whose personal income tax was withheld (item 1 in the certificate).

For more details, see the material “Filling out the taxpayer’s attribute in the 2-NDFL certificate .

1. If the number of employees is up to 25 people, 2-NDFL certificates can be transferred to the tax authorities in paper form; if there are a larger number of employees, the information is transmitted via telecommunication channels (TCS) in electronic form.
2. Simultaneously with the 2-NDFL certificate, a register of information on personal income tax is submitted in 2 copies.

Attention! As of reporting for 2021, the certificate form for tax authorities is different from the form issued to employees. How to fill out both forms correctly, see here.

From January 1, 2021, quarterly (with cumulative total) and annual personal income tax reporting in Form 6-NDFL was introduced for tax agents. The report on Form 6-NDFL at the end of the quarter must be submitted no later than the last day of the month following the quarter, and at the end of the year - no later than April 1 of the following year. The report shows not only the accrued and withheld amounts of personal income tax for the organization as a whole, but also the income received, the date of its payment, the deadlines within which the withheld tax must be withheld and paid. This will allow tax authorities to quickly monitor the correctness of personal income tax calculations.

You can learn more about the features of filling out the report in the section “Calculation of 6-NDFL” .

Reports to the Social Insurance Fund and Pension Fund for 2014 can be submitted later

Organizations and individual entrepreneurs submitting reports electronically will be able to report ten days later, and in paper form – five days later.

Content

The State Duma of the Russian Federation considered and approved in the third and final reading draft law No. 577906-6 “On amendments to certain legislative acts of the Russian Federation on issues of compulsory social insurance in case of temporary disability and in connection with maternity.” The document provides for the postponement of the deadline for submitting reports to the Social Insurance Fund, on accrued and paid contributions to mandatory insurance funds, as well as on the use of funds from these funds, by legal entities and individual entrepreneurs in paper format from January 15 to January 20 of the year following the reporting year , and in electronic format from January 15 to January 25. The bill amends Article 4.8 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

In addition, the bill provides for a five-day increase in the deadline for electronically submitting the RSV-1 calculation submitted to the Pension Fund via the Internet. Thus, organizations with 50 or more employees will have to report for 2014 by February 20, 2015. The paper report must be submitted by February 15.

We remind you that the unified form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by payers of insurance premiums making payments and other remuneration to individuals (Form RSV-1 PFR) was approved by PFR Resolution No. 2p dated January 16, 2014 in accordance with the requirements of Federal Law No. 212-FZ “On insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund” for reporting of all categories of insurance premium payers, except for the self-employed population. At the same time, insurers with up to 50 employees can submit a report in paper form, and all others only in electronic form.

The law on postponing the deadlines for submitting reports to the Social Insurance Fund and the Pension Fund of the Russian Federation will come into force after approval by the Federation Council and signing by Russian President Vladimir Putin.

Legal documents

• article 4.8
• By Resolution of the Pension Fund No. 2p dated January 16, 2014
• Federal Law No. 212-FZ

Responsibility for violation of the deadline for submitting personal income tax reports

For violation of the deadline for submitting the 2-NDFL certificate, the organization will be fined in the amount of 200 rubles. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation).

For violation of the deadline for submitting the 6-NDFL report, liability is provided in the form of a fine in the amount of 1,000 rubles. for each full or partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Tax authorities can also block transactions on the account. If they find incorrect information in the submitted report, a fine of 500 rubles will be issued. for each incorrectly executed document (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

VAT: new deadlines for submitting returns and paying taxes

Submission of the declaration

Let us remind you that now VAT returns should be submitted exclusively in electronic form and only through an electronic document management operator. This applies to both VAT payers and organizations using the simplified tax system or UTII that issue invoices (clause 3 of article 80, clause 5 of article 174 of the Tax Code of the Russian Federation). The deadline for submitting the declaration is no later than the 20th day of the month following the expired quarter.

Moreover, from January 1, 2015, even a “paper” VAT return submitted on time will be considered unsubmitted (see “From 2015, a VAT return submitted in paper form will be considered unsubmitted”). And this threatens not only fines, but also that tax authorities will be able to block the taxpayer’s accounts (clause 3 of article 76, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

Please note that this requirement applies to all declarations that will be submitted after January 1, 2015 (including declarations for 2014 and updated declarations for previous periods).

New deadlines for submitting declarations

In connection with the adoption of the commented law, it will be possible to submit a VAT return no later than the 25th day of the month. That is, the permissible deadline for submitting reports is extended by five days.

We believe that the opportunity to report before the 25th also applies to declarations for 2014. This means that it will be possible to report for the year no later than January 26, 2015 (since the 25th falls on a Sunday). At least, there are no clauses in the law that would prohibit doing so. However, there is no official position of tax authorities on this matter yet.

It should also be recalled here that starting with reporting for the first quarter of 2015, companies will submit VAT returns using a new form. It is now being registered with the Ministry of Justice (letter of the Federal Tax Service of Russia dated November 10, 2014 No. ED-4-15/22994). Looking ahead, let's say that the updated declaration will be larger than the current one. It will need to show information from the purchase book and sales book. And for intermediaries - from the log of received and issued invoices.

New VAT payment deadlines

As a general rule, VAT should now be paid in equal installments over the three months following the previous quarter. The payment deadline is no later than the 20th day of each month (clause 1 of Article 174 of the Tax Code of the Russian Federation). At the same time, for persons listed in paragraph 5 of Article 173 of the Tax Code of the Russian Federation (for example, those who are not a taxpayer or are exempt from paying tax, but have issued an invoice to the buyer), a different payment procedure applies. They must pay the tax not in installments, but in a single payment - no later than the 20th day of the month following the expired quarter.

However, for both, from January 1, 2015, the tax payment deadline will be extended by five days. The tax can be paid no later than the 25th. That is, already in January 2015, you can pay the tax no later than the 26th (since January 25 falls on a Sunday).

*Federal Law of November 29, 2014 No. 382-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Federal Law of December 1, 2014 No. 406-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Social Insurance” "

Results

Tax agents are required to submit Form 6-NDFL quarterly no later than the last day of the month following the reporting quarter.
At the end of the year, the report is submitted no later than April 1 of the reporting year. At the end of the year, tax agents are also required to submit a 2-NDFL certificate. With sign 2, if the tax could not be withheld, no later than March 1, with sign 1, if the tax was withheld, before April 1. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Table. Deadlines for submitting reports for the 4th quarter (year) of 2020