Features of determining the billing period for calculating average wages

Every year, changes occur in reporting: new forms appear, changes are made to existing reports, and some reporting is completely abolished.

As part of this article, we will talk about all the changes in reporting for 2021. Thus, here is a convenient cheat sheet with types of basic reporting for all taxation systems. Open this material quarterly before preparing your reports and easily submit the required forms on time.

The article will be useful for both organizations and individual entrepreneurs. Thanks to the information provided, the company's accountant will be able to plan the payment of the necessary taxes.

BASIC

As before, the most labor-intensive reporting can be considered reporting under the general taxation system. An accountant who services companies on OSNO will have to submit more than a dozen different reports in 2021, including:

1. Tax returns for:

• VAT;
• arrived;
• property;
• transport;
• earth.

2. Reporting to extra-budgetary funds:

• 4-FSS;
• confirmation of the main type of activity;
• SZV-M;
• SZV-experience.

3. Other reporting to the Federal Tax Service:

• calculation of insurance premiums;
• information on the average number of employees;
• 2-NDFL;
• 3-NDFL;
• 6-NDFL;
• financial statements (balance sheet and appendices thereto).

Codes for reporting periods of financial statements 2021

The annual report, which consists of the final balance sheet and its appendix forms, is submitted by accountants to the territorial tax inspectorates by the end of March of the following year. But there are situations when organizations provide intra-annual reports to the INFS: monthly and quarterly.

Due to the large number of financial documents processed by specialists, a special frequency coding was introduced to avoid confusion. The codes for the reporting periods of the financial statements for 2021 were changed by Appendix 3 (as amended on December 20, 2016) to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected] , and to determine the time interval for which it is necessary report, in 2017-2018. The following designations apply:

• 21 - first quarter;
• 31 - 6 months (six months);
• 33 - 9 months;
• 34 - year;
• 50 is the last reporting period in the financial statements and tax reports during the reorganization (liquidation) of the institution.

VAT declaration

Persons on OSNO submit VAT once a quarter (Article 174 of the Tax Code of the Russian Federation). In this case, the tax payment can be divided into three parts and paid once a month (Clause 1, Article 174 of the Tax Code of the Russian Federation). We recommend that you fill out the declaration thoughtfully, reflecting only reliable documents. To avoid problems, we advise you to check incoming and outgoing invoices with counterparties before submitting the declaration. If your supplier does not reflect VAT, and you accept it for offset, the Federal Tax Service will send a demand.

In 2021, law-abiding taxpayers must submit a VAT return in accordance with the norms of the Tax Code of the Russian Federation within the following deadlines:

• until January 27 inclusive - for the 4th quarter of 2021;
• until April 27 inclusive - for the 1st quarter of 2021;
• until July 27 inclusive - for the 2nd quarter of 2021;
• until October 26 inclusive - for the 3rd quarter of 2021.

For the last quarter of 2021, the VAT return must be submitted no later than January 25, 2021.

The above dates take into account the transfer. For example, the deadline for submitting the declaration for the last quarter of 2021 falls on Saturday. Thanks to this, the accountant has a couple of extra days to prepare the report.

The majority of companies report VAT electronically. Certain categories of VAT payers have the right to submit a paper declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation).

In addition to the declaration, the Tax Code provides for the submission of a log of received and issued invoices. But only a few categories of taxpayers hand over this magazine. Check the need to submit the invoice journal in clause 5.2 of Art. 174 Tax Code of the Russian Federation. If the law requires you to submit a Federal Tax Service journal, this must be done before the 20th day of the month following the expired tax period. The journal has only one form of submission – electronic.

Income tax return

In fact, income tax is calculated and reported once a quarter. Since the profit tax is considered a cumulative total, the reporting will not be quarterly, but for the first quarter, half a year, 9 months and a year (Article 285 of the Tax Code of the Russian Federation). During reporting periods, advance payments are made, and at the end of the year, the taxpayer sends to the treasury a tax reduced by previously paid advances (Article 287 of the Tax Code of the Russian Federation). There is no need to pay tax at all if the organization operates at a loss.

In 2021, the same deadlines for sending the declaration have been retained (Article 289 of the Tax Code of the Russian Federation):

• until March 30 inclusive - for 2021;
• until April 28 inclusive - for the 1st quarter of 2021;
• until July 28 inclusive - for the 1st half of 2021;
• until October 28 inclusive - for 9 months of 2021.

But reporting for 2021 should be submitted no later than March 29, 2021 (provided that the legislator does not change the deadlines for annual reporting).

The frequency of advance payments directly depends on the company’s income. When the average income for the quarter exceeds 15 million rubles, you should report and pay advances every month (clause 3 of Article 286, Article 287 of the Tax Code of the Russian Federation).

The profit declaration must be submitted electronically if the company employs more than 100 people. In other cases, it is permissible to report on paper (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Individual entrepreneurs do not submit income tax returns. Entrepreneurs are assigned a separate form - 3-NDFL. For 2021, these reports must be submitted by 04/30/2020.

Article 285 of the Tax Code of the Russian Federation. Taxable period. Reporting period (current version)

Taking into account Article 285 of the Tax Code of the Russian Federation, the object of taxation for the income tax of Russian organizations is the profit received by the taxpayer in a calendar year and representing income received specifically in the calendar year (including non-operating income), reduced by the amount of expenses incurred in the same year (including including non-operating ones), determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

When applying Article 285 of the Tax Code of the Russian Federation, the following should be taken into account.

In accordance with paragraph 2 of Article 55 of the Tax Code of the Russian Federation, if an organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of that year. In this case, the day of creation of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

In accordance with paragraph 3 of Article 55 of the Tax Code of the Russian Federation, if an organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) was completed.

If an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of creation to the day of liquidation (reorganization).

If an organization was created on a day falling within the time period from December 1 to December 31 of the current calendar year, and was liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of this organization.

The provisions established by paragraph 3 of Article 55 of the Tax Code of the Russian Federation do not apply to organizations from which one or more organizations are separated or joined.

The letter of the Ministry of Finance of Russia dated May 17, 2011 N 03-03-07/17 states that, according to paragraph 1 of Article 285 of the Tax Code of the Russian Federation, the tax period for income tax is a calendar year. Taking into account the above, organizations engaged in educational and (or) medical activities and who have decided to apply a 0 percent rate for income tax will be required to notify the tax authorities of their decision no later than a month before the onset of the new tax period, i.e. no later than one month before January 1, 2012 (November 30, 2011).

Comment source:

“ARTICLE-BY-ARTICLE COMMENTARY TO CHAPTER 25 OF THE TAX CODE OF THE RUSSIAN FEDERATION “CORPORATE PROFIT TAX” (UPDATED)

Yu.M. Lermontov, 2012

Form 4-FSS

The report is filled out by those firms and entrepreneurs who have employees.

Due dates:

• until January 20 inclusive (on paper) and until January 27 inclusive (electronically) - for 2021;
• until April 20 inclusive (on paper) and until April 27 inclusive (electronically) - for the first quarter of 2021;
• until July 20 inclusive (on paper) and until July 27 inclusive (electronically) - for the first half of 2021;
• until October 20 inclusive (on paper) and until October 26 inclusive (electronically) - for 9 months of 2021.

All dates are subject to postponement due to weekends.

Confirmation of main activity

Different companies conduct different types of activities: some sell equipment, others rent out space, and others engage in cargo transportation. Each type of activity has its own risk class. The rate of insurance premiums against accidents depends on this class. Once a year, companies must submit a certificate indicating the predominant type of activity (Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55).

Information should be sent to the Social Insurance Fund before April 15, 2020 inclusive. The report is considered submitted if the policyholder sends an application, a certificate confirming the main type of economic activity (indicating the necessary parameters), and a copy of the explanatory note to the balance sheet for 2021. Individual entrepreneurs do not report on this form, and small businesses submit an application and certificate without an explanatory note.

Declaration on property tax of organizations

If an organization owns property (real estate) as an owner, it is obliged to submit a corresponding declaration and pay tax.

The main innovation regarding property tax is that from 2020, tax calculations for advance payments have been cancelled. Now organizations submit only declarations. The declaration form has changed.

The property declaration for 2021 must be submitted by March 30, 2020 (Article 386 of the Tax Code of the Russian Federation).

An electronic declaration is sent to the Federal Tax Service of companies with more than 100 employees (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Individual entrepreneurs pay property tax as an individual; they do not submit reports.

Transport tax declaration

For vehicles registered with the State Traffic Safety Inspectorate, a declaration must be submitted once a year (Article 357 of the Tax Code of the Russian Federation).

For 2021, you must report before 02/03/2020 inclusive (Article 363.1 of the Tax Code of the Russian Federation). The deadline is specified taking into account the transfer of the reporting date from a weekend to a working day.

Despite the fact that the declaration is submitted once a year, regions, by their decision, have the right to additionally introduce quarterly advance payments (Article 363 of the Tax Code of the Russian Federation).

Small companies of up to 100 people can take advantage of the legal right and submit a paper declaration; larger enterprises submit it only electronically (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Individual entrepreneurs do not submit transport tax returns.

What is a reporting year?

An accounting year is a period during which all necessary records of a company's income and expenses are kept and then entered into the financial statements.
The reporting year begins on one day and ends exactly 365 days later: sometimes this figure may change depending on the height of the year. If the reporting year coincides with the usual dates of January 1 and December 31, then it is equal to the calendar year. In all other cases, it simply represents the reporting year and its dating is based on the needs of the company. In some other countries, the reporting year may begin and end on dates other than the calendar year. For example, in the USA the reporting year is considered from October 1 to September 30 of the following year. For many schools, the reporting year starts on July 1 and ends on June 30 in order to better adapt to the work of the school system.

Companies often calculate the period based on their industry. For example, some businesses start the reporting year on February 1 because they need to wait until after the holidays to return purchases. In the New Year, a lot of goods are sold, and therefore, the volume of returns from customers increases along with it. This decrease in income must be properly taken into account, and therefore shifting the reporting year to the beginning of February will be a smart decision for many large companies.

When recording the year for the reporting period, select the year in which the closing date of the reporting period falls. Thus, a company with an accounting year from 1 April 2021 to 31 March 2021 will have an entry for the year number 2021 despite the fact that the period began in 2021.

Reporting income of individuals

Once a quarter, form 6-NDFL is submitted to the Federal Tax Service (Clause 2 of Article 230 of the Tax Code of the Russian Federation):

• until March 2 inclusive - for 2021;
• until April 30 inclusive - for the 1st quarter of 2021;
• until July 31 inclusive - for the 1st half of 2021;
• until November 2 inclusive (the deadline is shifted due to weekends) - for 9 months of 2021.

Please note that in Art. 230 of the Tax Code of the Russian Federation has been amended and the report for 2021 must be submitted a month earlier.

When preparing the 6-NDFL report, you should be guided by the norms of Chapter 23 of the Tax Code of the Russian Federation and correctly indicate the deadlines.

In addition, for 2021, do not forget to submit the 2-NDFL certificate before 03/02/2020 (Federal Law dated 09/29/2019 No. 325-FZ).

Both personal income tax reports can be submitted in paper form only if the number limit is observed - no more than 10 people. When there are more than 10 persons who received income, reporting is sent exclusively in electronic form (number criteria changed from 01/01/2020, previously the number limit was 25 people).

Advantages of innovation

Let’s assume you are interested in the “reporting period = calendar year” option. What are the pros and cons of this choice? On the one hand, you won’t have to close accounts 90 and 91 every month. However, this solution has a significant drawback: you will lose control over the company’s current financial results.

Important

The rules for maintaining accounting records and preparing financial statements are applied to the extent that they do not contradict Federal Law No. 402-FZ (Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force of Federal Law dated 12/06/2011 No. 402-2013”) Federal Law “On Accounting”).

How often to close accounts 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” - you decide for yourself. But depreciation of fixed assets and intangible assets must be calculated strictly monthly, since this is directly provided for by PBU 6/01 (clause 19) and PBU 14/2007 (clause 28).

But firms that apply PBU 2/2008 “Accounting for construction contracts” may be a clear winner. Accountants “dislike” this standard because of the calculations they have to perform monthly. But if we assume that the only reporting date is December 31, then income and expenses under rolling contracts will have to be distributed only between calendar years. Which certainly makes life easier.

Financial statements

Companies disclose information about their financial condition, debt, reserves, and capital in their annual financial statements. A copy of such reporting must be submitted to the Federal Tax Service. Starting from 2020, there is no need to submit financial statements to Rosstat (Federal Law No. 444-FZ dated November 28, 2018).

As part of the reporting, you can find a balance sheet, a statement of financial results and separate appendices to them (clause 1 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ). For small businesses, there are simplified reporting forms that allow you not to detail the presented indicators.

For 2021, reports must be submitted by March 31, 2020 (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation, clause 2, article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

Interim financial statements

Reports prepared for a period of less than a calendar year are called interim (Clause 5, Article 13 of Law 402-FZ).

Clause 29 of the Regulations on Accounting and Accounting Reports in the Russian Federation (PVBU) states: the company must prepare interim reports (for the month and for the quarter) on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. But paragraph 4 of Article 13 of Law 402-FZ precisely establishes “otherwise”. In accordance with it, interim financial statements need to be prepared only in cases where the company is obliged to present them. Such an obligation can be established by the legislation of the Russian Federation, regulatory legal acts of state accounting regulatory bodies, or at the corporate level - by company contracts, its constituent documents or decisions of owners. Of course, reporting periods and (or) reporting dates must be determined.

For example, by virtue of law, the reporting date for a business company is the day of payment of dividends. The fact is that on this day it is necessary to determine the value of net assets (clause 2 of article 29 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”, clause 4 of article 43 of the Federal Law of 12/26/1995 No. 208-FZ “On Joint-Stock Companies”).

Important

For most companies, the reporting period is the calendar year. Basis - Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. The last day of the calendar month is not considered a generally established reporting date.

Another example: upon state registration of a securities prospectus, the issuer must submit interim reports for the last completed reporting period, consisting of three, six or nine months (subclause 3, clause 2, article 22 of the Federal Law of April 22, 1996 No. 39-FZ “ On the securities market").

simplified tax system

Experienced accountants know that working with the simplified tax system is much easier. And all because simplifiers do not pay the most difficult taxes to calculate: VAT, income tax and property tax. Only in exceptional cases can simplifiers become payers of these taxes (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

All workers and employees must submit data on insurance premiums. This means that they, just like companies on OSNO, will submit insurance premium payments to the Federal Tax Service in 2020.

Simplified workers also submit to the Federal Tax Service information on the average number of employees, accounting statements and income reports of employees and other individuals. persons according to forms 2-NDFL and 6-NDFL.

Land and transport taxes are paid by those companies that have these taxable objects.

The deadlines for mandatory reporting have already been given above for the general regime.

A specific report in this case is the annual declaration under the simplified tax system.

In order to meet the deadlines, companies must send taxes for 2021 to the inspectorate’s bank account and declare their activities by 03/31/2020 (Article 346.23 of the Tax Code of the Russian Federation), and individual entrepreneurs by 04/30/2020 inclusive.

Simplified tax advances are transferred to the account of the Federal Tax Service (Clause 7, Article 346.21 of the Tax Code of the Russian Federation):

• until April 27 inclusive - for the 1st quarter of 2021;
• until July 27 inclusive - for the 1st half of 2021;
• until October 26 inclusive - for 9 months of 2021.

Reporting period in accounting

The term “reporting period” is used in accounting and refers to the period of time for which a report is prepared, and taxes are collected from the enterprise and from individuals. The main reporting period is the year, the intermediate ones are the month and quarter. As a rule, all reports and legal activities are carried out based on the results of the reporting year. The reporting period, which begins on January 1 and ends on December 31, is called the calendar reporting period. If it, having the same duration, begins on any other date, it is called a financial year.

The reporting year in Russia starts from 1.01, and in other countries it can start from 1.04, 1.07 or 1.10. It ends with the reporting date, i.e. the date of preparation of the annual report.

It is sometimes possible to select an annual reporting period that begins and ends when accounts receivable and inventory transactions are low (to simplify calculations). In this case, the reporting period coincides with the natural business cycle of the enterprise and is called the natural business year.

When preparing interim financial statements, the reporting period is considered to be the period between January 1 and the date on which the interim report is prepared, inclusive.

For enterprises and organizations created in a given calendar year in the Russian Federation, the first reporting year is usually considered to be the interval between the date of their creation (date of state registration) and the date December 31 of the current year. If an organization is registered after October 31, then the end date of the first reporting year is December 31 of the following year.

In the event of liquidation or reorganization of an enterprise, the reporting period is taken from January 1 of the given year to the date of liquidation (reorganization).

Interim reporting periods are calendar months or quarters, and corresponding reports are compiled. For the purposes of accounting for tax liabilities, a period equal to a calendar year is usually taken (except for cases where calculations are made on a financial year basis). Changes to the reporting period are possible only with the permission of the tax department.

When preparing financial statements, such a concept as the reporting period code is used. This is a two-digit number entered in a specially designated column of the accounting report. For any reporting period, the code is strictly defined, as well as for different types of reports. A complete list is given in the code reference book.

According to this directory, numbers from 01 to 12 are codes for reporting periods equal to the corresponding months of the year. 20 – quarterly report code, 21 to 22 – quarterly report codes, respectively, from the 1st to the 4th quarter, 31 – half-year report code, 33 – for 9 months, 34 – for the year.

There are other codes corresponding to certain reporting periods. Thus, when preparing reports for several months, digital designations are used in the number range from 35 to 46.

The directory also provides for cases of drawing up accounting reports during the reorganization or liquidation of an enterprise. So, for example, the number 50 in the reporting period code column indicates the last tax period in the event of liquidation or reorganization of this enterprise. In other cases of reorganization (liquidation), the following designations are used:

– code 51 – report for the 1st quarter;

– 52 – for half a year;

– 53 – report for 9 months;

– 54 – for the 2nd quarter;

– 55 – for the 3rd quarter;

– 56 – for the 4th quarter of the year.

In addition, when compiling monthly reports in the event of liquidation or reorganization of an enterprise (organization), digital codes from 71 to 82 are used to indicate reports for the months, respectively, from January to December, and 90 for the year. In the same cases, in reports for the 1st quarter, six months, 9 months and a year (i.e., when preparing interim reporting), codes from 91 to 94 are entered, respectively. Code 99 is provided in the code reference book for other unplanned cases.

UTII

It is easier for companies and individual entrepreneurs to maintain tax records in this special regime, because the legislation allows them not to pay a number of taxes: on profit, on property and VAT (clause 4 of Article 346.26 of the Tax Code of the Russian Federation). Other taxes are paid on a general basis.

In addition to standard reports (see the list in the example about OSNO), impostors fill out a UTII declaration and send it to the Federal Tax Service:

• until January 20 inclusive - for the 4th quarter of 2021;
• until April 20 inclusive - for the 1st quarter of 2021;
• until July 20 inclusive - for the 2nd quarter of 2021;
• until October 20 inclusive - for the 3rd quarter of 2021.

Advance payments are made quarterly by the 25th day of the month following the reporting period.

The company will lose the right to UTII if the number of employees exceeds 100 people (clause 1, clause 2.2, article 346.26 of the Tax Code of the Russian Federation).

Organizations and individual entrepreneurs who employ employees submit orders of magnitude more reports than companies without employees. To avoid getting confused about reporting deadlines, use this reporting calendar.

Submission of interim accounting reports

According to paragraph 5 of Art. 13 402-FZ, accounting records that are compiled for an interval of less than one calendar year are considered intermediate. These can be monthly or quarterly registers.

Interim reports are submitted only when the organization is obliged to submit them in accordance with the current legislation of the Russian Federation, by-laws and regulations, as well as constituent documents or decisions of managers and owners (clause 4 of Article 13 402-FZ). In such cases, the OP dates must be fixed in the accounting policies of the institution.

The deadline for submitting intermediate forms is not established by current legislation. The deadlines and time intervals for which you need to report are determined by internal and external users of accounting.