Deadlines for submitting annual financial statements

Balance due dates in 2021

The company's annual financial statements are submitted to the tax authority within three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). A similar deadline is established for submitting reports to statistical authorities (clause 2 of article 18 of Law No. 402-FZ).

The deadline for submitting reports for 2021 to the Federal Tax Service and Statistics is no later than March 31, 2021. But since March 31 is Sunday, the deadline is postponed to the next working day - April 1.

If you prepare interim financial statements for your own purposes (they are prepared optionally), you do not need to submit them to any regulatory authorities.

In 2021, the Tax Code of the Russian Federation does not establish the obligation of organizations to submit financial statements to the tax office in electronic form. Filing reports electronically is a taxpayer's right.

Therefore, companies have the right to send reports to the Federal Tax Service on paper. To do this, the head of the company or his representative can personally contact the inspectorate. Or documents can be sent by mail with a list of attachments.

As for accounting reports to the statistical institution, it is also allowed to be submitted on paper. There is no legal obligation to report online.

Meanwhile, the Federal Tax Service recommends sending the TCS report to those who submit other reports electronically.

Table of upcoming changes for the chief accountant Will help you avoid mistakes in the 2nd half of 2021 All accounting changes that came into effect from July 1, 2021 Easy to use in your work

How to reduce risks

• We insure against refusal to accept reports.

Let's name 3 reasons, each of which can cause a refusal to accept accounting (financial) statements (clause 9 of the Order of the Federal Tax Service No. ММВ-7-1 / [email protected] , information message of the Ministry of Finance of Russia dated December 25, 2019 No. IS-accounting-21 ):

• the reporting is submitted to the tax authority, whose competence does not include its acceptance;
• reports were submitted in formats different from those approved by the Federal Tax Service;
• the reporting is not certified by the current UKEP.

Any of these reasons will be the basis for controllers to send you a notice of refusal to accept reports, so you should keep them under control.

• We reduce the risks of incorrect reporting methods.

Only small businesses have the right to report on paper. If you decide to submit a set of accounting (financial) statements in paper form, check whether this method is legal for you.

Let us remind you that it is very easy for tax authorities to determine whether you have the right to submit reports on paper or not ─ The Federal Tax Service is the operator of the Unified Register of Small and Medium-Sized Enterprises. It contains information on categories such as micro, small and medium-sized companies.

Check if your company is in this register (by specifying one of the details: TIN, OGRN or company name) and what category is assigned to it:

If the tax authorities have classified yours or “Micro-enterprise” (as you will learn about from the above register), you can safely submit your reports on paper.

It’s easy to leave this register ─ for example, you forgot to submit to the inspectorate information about the average number of employees for the previous calendar year and (or) did not submit tax reports from which income from business activities for the past year is determined (Letter of the Federal Tax Service dated January 20, 2020 No. ГД-4-14/ [email protected] ).

You can check your company for compliance with the criteria for small businesses without a register. They are listed in Art. 4 of the Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

If the criteria are violated and your company cannot be classified as a small business, the financial statements and audit report should be submitted electronically.

• We correctly determine the reporting submission date.

The date of submission of financial statements in electronic form is considered to be the date indicated in the receipt for acceptance of the statements, which you receive from the tax authority (clause 11 and clause 14 of the Order of the Federal Tax Service No. ММВ-7-1 / [email protected] ).

Do not confuse the receipt with other documents received as part of electronic document management (EDF). In this situation, EDI provides for sending several types of technological electronic documents in response to reports sent by the company (clause 8 of the Order of the Federal Tax Service No. ММВ-7-1 / [email protected] ) ─ notification of receipt of the electronic document, confirmation of the date of sending the electronic document, etc.

LLC reporting according to the taxation system used

The standard rule applies here: what tax we pay - such a declaration must be submitted to the Federal Tax Service. We present the basic information in the form of a table:

We have already written about how to fill out declarations (all examples for individual entrepreneurs also apply to LLCs, the essence of filling out the data on the form is the same):

As for KUDIR for LLC, there are some peculiarities.

Firstly, LLC will fill out KUDIR only in a simplified special mode. . General regime LLCs and Unified Agricultural Taxes do not maintain KUDIRs; they take all the necessary information for calculating tax from accounting. No one keeps a book of income/expenses on UTII: it simply doesn’t exist. But no one has canceled the recording of physical indicators, so it will still have to be organized.

The following articles may help you fill out the KUDIR:

(for combining modes).

Composition of reporting

Attention: the current legislation does not provide for liability for the fact that the annual financial statements are not approved. But a fine is possible for failure to submit such reports to shareholders for approval.

Administrative liability in this case is established by Part 2 of Article 15.23.1 of the Code of the Russian Federation on Administrative Offences. This provision provides for punishment, in particular, for failure to provide or violation of the deadline for providing mandatory information (materials) in preparation for the general meeting of shareholders. Such materials also include the organization’s annual financial statements (Part 3 of Article 52 of the Law of December 26, 1995 No. 208-FZ).

The fine will be:

for an organization – from 500,000 to 700,000 rubles;

for officials – from 20,000 to 30,000 rubles. or disqualification for up to one year.

Situation: is it possible to submit to the tax office annual financial statements that were not approved at the general meeting of participants (shareholders)? The deadline for filing reports expires before the date for which the general meeting is scheduled.

Yes, you can.

As a general rule, accounting (financial) statements are considered prepared after a paper copy is signed by the head of the organization (Part 8, Article 13 of Law No. 402-FZ of December 6, 2011).

But indeed, the period during which the annual financial statements must be submitted to the tax office does not coincide with the period during which they must be approved by the general meeting of the organization’s founders. Thus, the annual reporting of an LLC must be approved no earlier than two, but no later than four months after the end of the reporting year (paragraph 2 of Article 34 of the Law of February 8, 1998 No. 14-FZ). And in a joint-stock company - no earlier than two, but no later than six months after the end of the reporting year (paragraph 3, paragraph 1, article 47 of the Law of December 26, 1995 No. 208-FZ).

The annual financial statements must be submitted to the tax inspectorate no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). This deadline cannot be moved - the law does not provide for this. And for late submission of reports, the organization, its manager and (or) chief accountant may be fined.

So it turns out that annual financial statements must be submitted to the tax office, even if they did not have time to approve them at the general meeting.

Responsibility for violation of deadlines for submitting reports to the Federal Tax Service

Enterprises that violate the requirements for meeting reporting deadlines are subject to tax and administrative liability. The fine is set in accordance with Art. 126 of the Tax Code of the Russian Federation in the amount of 200 rubles for each unsubmitted document. Administrative liability is established in the amount of 300 to 500 rubles with the involvement of an official - manager or chief accountant - in punishment.

Organizations that misrepresent balance sheet data are also held accountable. The Federal Tax Service interprets incorrect data as a gross violation of accounting procedures. A gross violation of the Tax Code of the Russian Federation means systematic untimely or incorrect reflection of the facts of business transactions on accounting and reporting accounts. Gross misstatement of data is estimated to be within 10% of correct reporting figures. The amount of the administrative fine imposed on an official for distorting data ranges from 2 to 3 thousand rubles.

Interim financial statements 2020

From May 7, 2021, the preparation of interim reporting officially ceased to be mandatory for all organizations on the basis of Order of the Ministry of Finance dated April 11, 2018 No. 74n. The order canceled clause 29 of the Regulations on Accounting and Reporting, which required the preparation of interim reporting by everyone who is not exempt from it by law. Similarly, the decision of the Supreme Court of the Russian Federation canceled paragraph 48 of PBU 4/99. Currently, it is necessary to prepare and submit interim reporting only in cases where this obligation is provided for:

• legislation;
• regulatory legal acts;
• contracts;
• constituent documents.

For example, quarterly reporting is required for insurance organizations and securities issuers. If your organization does not fall under these conditions, it is obligatory to prepare only annual reports, but it is possible and useful to prepare interim reports on your own initiative.

Submission of interim reporting to tax authorities and statistical authorities is not required. But interim reporting may be required when concluding agreements with counterparties, obtaining a bank loan, or at the request of the founder. In addition, interim reporting helps to monitor the situation, forecast financial results and verify the reliability of accounting data.

Reporting of reorganized enterprises

In the process of reorganization in the form of merger, transformation, division or accession, a new organizational form is created. The reorganized enterprise is obliged to submit the latest financial statements resulting from the transformation - the introductory ones. The deadline for submitting balance sheets is tied to the date of changes, the day before the information is entered into the register. Features of reporting depend on the form of reorganization. Conditions for submitting reports during reorganization in the form:

• Divisions. Rights and obligations are transferred to the new organization on the basis of the separation balance sheet. The reorganized enterprise closes its accounts the day before making an entry in the register;
• Discharge. The indicators of the reorganized organization are divided. If the financial year is continuous and only property and liabilities are separated, final reporting is not generated. Interim reporting is presented;
• Accessions. The final reporting is prepared by the merging organization the day before the entry is made in the register. An enterprise joined by another person continues the financial year without closing accounts and submitting final reports with the presentation of interim indicators.
• Mergers. The final reporting is submitted by the reorganized organization with the closure of accounts and reflection of the costs of the procedure. The initial indicators of the newly organized company are formed on the basis of the transfer deed;
• Transformations. Reporting is submitted by the transformed enterprise the day before the change of organizational form. The transfer of the remains of the transformed enterprise is carried out according to the act.

The form for submitting final reports (electronically, on paper) does not differ from the traditional presentation of balance sheets by an enterprise.

Preparation of financial statements

The company's accounting department is open all year round. Information is submitted to the relevant authorities in 4 quarters, each of which consists of 4 months.

Depending on the size of the organization, the preparation process may take 1–2 months of continuous work, and double-checking financial indicators complicates the work of the entire department.

1) Objectives of financial statements and requirements for them.

Why do you need to submit reports to government departments?

The incoming information makes it possible for government authorities to assess and control the amount of funds entering the treasury throughout the year.

Objectives of financial reporting:

• assistance in resolving issues of mutual cooperation between the organization and the state;
• analysis of payment periods and amounts;
• rational display of indicators of the financial stability of the organization.

In addition to the tasks, a number of requirements are also put forward, without compliance with which the likelihood of the documentation being accepted by the authorities will be zero.

Proper execution and structuring of reports is an important component of successful activities.

Requirements:

1. Displaying the complete financial picture of the enterprise by recording its activities.
2. Application of types and methods of activity pre-approved by the financial department.
3. Compliance with deadlines for submitting documentation to the tax authorities of the Russian Federation.

The main components of the reports are figures on the organization’s balance sheet and its quarterly expenses while making a profit in the process of operation. Often, an audit summary and an explanatory note are added to the bulk of the paperwork.

2) Changes in 2021.

Since January 2021, some deadlines for submitting financial statements have undergone changes. Several new forms of documentation have appeared that are required to be submitted.

Failure to comply with the requirements for registration and deadlines will result in the accrual of significant fines to organizations.

In April 2021, the form for submitting reports became simplified.

Information, including insurance code and other personal data, is submitted for each employee to the pension authorities at the end of each quarter.

If the submission is late, a penalty of 1000 rubles is imposed, and if there are errors in the data, you will have to pay 500 rubles.

The procedure for final confirmation of papers is simplified: the chief accountant is exempt from the obligation to affix reports with a personal signature on the documents.

If a company is registered under a simplified tax collection scheme, it will still be required to maintain reports and submit them within the deadlines specified by law.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. You need to report to the Social Insurance Fund for 2016 in Form 4-FSS, and then in 2021 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.

October has arrived and it’s time to submit reports for 9 months of the current year. The second month of autumn has traditionally become a “hot” time, especially for accountants working under the general taxation regime. In order not to miss anything, we have compiled a table that sets out the deadlines for submitting reports for the 3rd quarter (9 months) of 2016

From this article you will learn

:

• what tax reports are submitted for the 3rd quarter of 2021
• what tax reports are submitted based on the results of 9 months of 2016
• You can find out which forms to submit throughout 2016

Please note that a topic has been created on the Clerk.Ru forum. This topic collects in real time the latest news regarding the submission of reports for 9 months of 2021. The reporting of organizations and individual entrepreneurs on UTII and the simplified tax system, as well as individual entrepreneurs on OSNO is located

What is the deadline to submit the balance sheet for 2021 to the Federal Tax Service? Who should take it? Are individual entrepreneurs required to submit a balance sheet? The answers to these questions are given in this consultation.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. You need to report to the Social Insurance Fund for 2016 in Form 4-FSS, and then in 2021 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.

How often should I return my balance?

Currently, the state requires that a balance be submitted only once a year: on any suitable day from March 1 to March 31. This period is specified both in accounting (clause 2 of article 18 of law No. 402-FZ) and in tax legislation (subclause 5 of clause 1 of article 23 of the Tax Code) legislation.

Attention! The balance sheet for owners and other interested parties can be submitted at any other frequency (clause 4 of Art.

13 of Law No. 402-FZ). At the same time, there is no need to submit interim reporting to tax authorities or statistics.

What happens to the company if the deadline is missed?

If you fail to submit your report on time, punishment will inevitably come. Fortunately, its value does not depend on balance sheet indicators, as happens in the case of a late tax return.

The amount of material losses in this case can be:

• If you do not send the balance to the tax authorities or do it with a delay, you will be fined in the amount of 200 rubles. (Clause 1 of Article 126 of the Tax Code). Administrative punishment under Art. 15.6 Code of Administrative Offences;
• if your balance is not received by the statistical authorities, a penalty of 3,000 to 5,000 rubles may follow. according to Art. 19.7 Code of Administrative Offences.

For more information on how the state plans to toughen the punishment if the balance is not submitted to the statistical authorities on time, see the material “Fines for failure to submit reports to Rosstat may be increased”

When to submit a balance sheet if the reporting period is shortened or extended?

Typically the reporting period is one year. During this time, you need to draw up a balance sheet and submit it to all authorities within the established time frame.

But you can register and start working from any date within the calendar year, and then the reporting period will be shorter than traditional. At the same time, the deadline for preparing the balance sheet is usual: within 3 months after the end of the reporting period.

Another case is the liquidation of a company. For such a company, the reporting period ends with the date of entry into the Unified State Register of Legal Entities on liquidation (Article 17 of Federal Law No. 402), and the same 3-month period applies for the preparation and submission of reports.

For more information about where the liquidation balance sheet is submitted, see the material “Where to submit the liquidation balance sheet”

An extended reporting period occurs when the decision to start a business is made at the end of the year and registration occurs after September 30 (for example, in October 2015). Then, according to paragraph 3 of Art. 15 of Law No. 402-FZ, the reporting period increases and lasts from October 1, 2015 to December 31, 2021. And the deadline for submitting the balance sheet is moved to March 31, 2021.

Results

Reports must be submitted within the time strictly established by law. Delaying the deadline for submitting the balance sheet or forgetting about this obligation cannot avoid penalties.

Article taken from the site

Accountants probably remember that once upon a time balance sheets were submitted once a quarter. Now you need to submit it to the Federal Tax Service only at the end of the year. In this article we will tell you when to submit the balance sheet form and how to fill out the sections of the reporting form.

Reporting deadlines

Financial statements are submitted once a year, within 3 months after the end of the calendar year . Enterprises have the obligation to prepare balance sheets for reporting periods. Indicators generated within the year are used by internal consumers of information - the manager, founders, shareholders.

Accounting statements are submitted to the territorial office of the Federal Tax Service and Rosstat authorities. Evasion of submitting reports to the Federal Tax Service or missing the deadline for submission entails the imposition of fines on the organization and responsible persons. The absence of activity at the enterprise does not relieve the obligation to submit balance sheets and appendices to them.

How to draw up a balance sheet

Assets and liabilities are components of the balance sheet.

The asset includes two sections: current assets (debtors' debt, money in accounts, etc.) and non-current assets (intangible assets, fixed assets, deferred tax assets, etc.).

The passive consists of three sections:

• Capital and reserves.
• Short-term liabilities.
• Long term duties.

The asset of the balance sheet informs about all the property of the company, and the liability tells about the sources of receipt of this property. Equality must be observed: Active = Passive.

The balance sheet contains information at the end of the year. It also provides information on all indicators at the end of the previous two years. Thus, in the balance sheet for 2021, accountants will also indicate data for 2021 and 2021.

All balance sheet indicators are combined into articles. Each balance line has its own code. Small businesses can draw up a brief balance sheet, but other companies provide a detailed breakdown of all items. The organization itself determines how much detail to disclose information in the balance sheet, based on the level of materiality of a particular indicator (note No. 2 to the balance sheet, specified in Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). Information about materiality levels is usually specified in the accounting policies.

The responsibility of accounting is the basis of the financial life of a company. It applies to all organizations with some exceptions - private practitioners, entrepreneurs who take into account income and expenses in KUDiR, as well as branches and divisions of foreign companies operating in the Russian Federation may not maintain accounting.

The result of the accountant's work for the year is the formation of a balance sheet, which is a summary of all financial information for the company in one table containing data on the presence of assets in the company and the sources of their formation at the end of the reporting year. Keeping records also involves drawing up basic financial forms as appendices to the balance sheet - reports on financial results (FR), cash flows, changes in capital, intended use of funds, as well as an explanatory note justifying business transactions that are significant for the company and their impact on its financial condition . Let's talk about the balance sheet - this universal report, when the balance sheet for 2018 is submitted, and the features of its submission to the regulatory authorities.

Common reporting errors

Errors may occur when preparing to submit financial statements.

An example of an error in the balance sheet, which resulted in a discrepancy between assets and liabilities. The Micron organization has long-term receivables, the amount of which at the end of the year amounted to 360 thousand rubles up to 90 days. The unused reserve created by the enterprise was restored. At the same time, a new reserve was created in the amount of 180 thousand rubles. In the balance sheet, the organization reflected the amount of receivables and reserves in full. As a result, balance sheet indicators were distorted. Correct indication of the debt minus the reserve. After correcting the errors, the discrepancies were eliminated.

What are the deadlines for submitting financial statements?

State and municipal unitary enterprises submit financial statements to bodies managing state property. Financial statements are presented to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

Reporting year – for Russian organizations this is the calendar year from January 1 to December 31 inclusive. For a newly created or reorganized organization - the reporting period from the date of its state registration to December 31 of the following year inclusive.

Interim reporting is reporting for a certain period within the reporting year. Monthly reporting is not submitted to established addresses, but is necessary for a prompt response to changes in the financial position of the organization.

Reporting date – the last calendar day of the reporting period:

1) December 31 – for the annual financial report;

2) last days of months – for interim financial statements.

The definition of the “reporting date” is important for the preparation of financial statements, since the amount of exchange rate differences on assets and liabilities, the value of which is expressed in foreign currency, depends on it. The deadlines for submitting financial statements are established by the legislation of the Russian Federation

The deadlines for submitting financial statements are established by the legislation of the Russian Federation.

The date of submission of financial statements for an organization is considered to be the day of its actual transfer by ownership or the date of its dispatch, indicated on the stamp of the postal organization. If the reporting submission date falls on a non-working day, then the reporting submission date is considered to be the first working day following it.

The deadline for submitting quarterly reports is within 30 days after the end of the quarter, annual reports – within 90 days after the end of the year.

If an organization has subsidiaries and dependent companies, in addition to its own financial statements, they prepare consolidated financial statements, including indicators of such companies located on the territory of the Russian Federation and abroad.

Consolidated financial statements are a system of indicators reflecting the financial position as of the reporting date and financial results for the reporting period of a group of related organizations.

Ministries, departments and other federal executive bodies submit consolidated annual financial statements for unitary enterprises, separately for joint-stock companies, part of the shares of which are federally owned. This consolidated reporting is submitted to the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation and the State Statistics Committee of the Russian Federation within the following deadlines:

– for unitary enterprises – no later than April 25 of the following reporting year;

– for joint stock companies – no later than August 1 of the following reporting year.

The consolidated annual financial statements of an association of legal entities created on a voluntary basis by organizations are submitted in the manner and within the time limits provided for in their constituent documents.

Documentation

An applicant can submit applications for admission to the 1st year of no more than 5 universities, no more than three directions in each university. Thus, he can take up to 15 opportunities to continue his education - more than enough.

Most universities require three main documents from applicants:

• — an application signed by the applicant himself;
• — a copy of significant pages of the passport (usually no need to certify);
• — a copy of the certificate (usually not required to be certified)

Certificates of Unified State Examination results are usually not required; the applicant indicates the Unified State Examination scores himself; when accepting an application, they are checked against the federal database.

These documents can be sent by mail to the address of the admissions committee. A self-respecting university posts the application form on its website (see.

Deadlines for submitting reports for new and liquidated organizations

The period for which reporting is presented has different deadlines for newly formed enterprises, liquidated enterprises, and reorganized enterprises.

When submitting balance sheets of new enterprises:

• In the year of establishment of the enterprise, the period is calculated from the date of registration to the end of the year;
• Companies registered in the 4th quarter do not submit balance sheets for the current year period. The first reporting period is the next calendar year;
• Reporting is also submitted in the absence of activity.

The reporting period of a liquidated company is limited to the date of making an entry in the register about the termination of activities. Organizations undergoing liquidation submit 3 types of reporting. Generally established balance sheet forms in their original form or forms modified by enterprises are used.

For liquidated organizations, the reporting period is calculated from January 1 of the year of liquidation to the date of filing the last reports. In the latest financial statements of the enterprise there are no indicators of economic activity. Standards for the composition of forms and the preparation of recent reports have not been established.

Delivery in 2021

The time for submitting the balance sheet in 2021 to the tax authority and the deadline for its submission to the statistical authority are the same. For 2021, the balance is sent to the tax and statistical authorities before 04/01/2019

. From 2021, SMEs are required to use TCS when sending reports.

It is worth noting that there is no need to submit an interim balance sheet and reports, even if the company maintains them regularly.

It is also recommended that organizations for which a mandatory audit has been assigned, please note that along with the reporting documentation for 2021, they must submit the audit report to Rosstat

The time to provide the required data this year is 10 working days.

. The countdown will begin on the next day from the date specified in the papers (must not be later than 12/31/2018). Mandatory required for companies that meet a separate list of criteria.

When to submit reports to the Federal Tax Service

The deadlines for preparing reports in 2018, regulated by Russian law, differ depending on the specifics of the legal entity’s activities and the chosen tax regime.

To optimize accounting and ensure compliance with legal requirements, many accountants maintain a schedule of payments for taxes and mandatory contributions. This allows management to know approximate expenses in advance and make the necessary payments without delay.

The reporting campaign for the past 2021 ends in May 2018. Taxpayers are required to submit documents on the following forms.

VAT declaration

The document contains information from invoices for all completed economic and financial transactions. The declaration is submitted within the period specified by the legislator:

• Until January 25, 2021 - for the 4th quarter of 2021.
• Until July 25, 2021 - for the 2nd quarter of 2021.
• Until October 25, 2021 - for the 3rd quarter of 2021.

Each of these dates falls on a working day. This means that there is no provision for postponement of deadlines for this type of tax reporting.

Income tax return

Documents on payment of income tax are submitted for the year (March 28 of the next year), 9 months (until October 30), half-year (until July 30) and quarter (until April 30). If the average quarterly income of an enterprise was more than 15 million rubles, then reports are sent monthly.

Individual entrepreneurs draw up a 3-NDFL certificate. The deadline for submitting annual financial statements is April 30 of the following year.

Data on the number of employees

According to the Tax Code of the Russian Federation, employers must report to the Federal Tax Service information on the average number of employed citizens. Information about employees must be provided no later than January 22, 2021. Sending reports for legal entities that have passed state registration occurs before the 20th day of the month following the month of state registration.

Property tax declaration

Organizations pay tax on their own property. Companies submit documents on completed transfers to the budget every 3 months. The annual report is submitted in the form of a declaration no later than March 30 of the following reporting year. Information on payment of property tax is provided to the Federal Tax Service:

• Until May 2, 2021 - for the 1st quarter of 2021.
• Until July 31, 2021 - for the 1st half of 2021.
• Until October 31, 2021 - for 9 months of 2021.
• Until March 30, 2021 - for 2021.

Transport tax declaration

Cars and other vehicles registered with the State Traffic Safety Inspectorate as the property of legal entities are subject to taxation. Tax payment documents are submitted once a year. The report for 2021 must be submitted to the fiscal authorities by February 1, 2021.

Land tax declaration

Taxes on enterprise land plots are paid by owners annually. Declarations for 2021 are accepted until February 1, 2018.

Personal income reporting persons (6-NDFL)

Certificate 6-NDFL is submitted:

• Until April 3, 2021 - for 2021.
• Until May 2, 2021 - 1st quarter of 2021.
• Until July 31, 2021 - 1st half of 2021.
• Until October 31, 2021 - 9 months of 2021.
• Until April 2, 2021 - for 2021.

On the right according to form 2-NDFL

for the past 2021 must be sent to the territorial office of the tax office before April 2, 2018.

Financial statements

Information about the financial position of a legal entity, the amount of debts and capital is annually transmitted to the Federal Tax Service and Rosstat. The documentation includes a statement of financial results and a balance sheet. Information for 2021 must be submitted to control services by April 2, 2021.

Rules for submitting financial statements

Reports prepared by economic entities are submitted to the tax authorities at the place of registration of the enterprise annually. The deadline for submitting reports to the Federal Tax Service is three months from the end of the financial year.

In addition to submitting it to the tax service, it must also be provided with “statistics”. This procedure is provided for by Order No. 220 of Rosstat dated March 31, 2014. This procedure stipulates that a copy of the annual reporting shall be submitted to the statistics service at the place of registration of the enterprise.

There are three ways in which you can fulfill the obligation to submit reports:

• personally to the territorial authority,
• via postal service,
• through telecommunication channels, in electronic form.

In the latter case, the person submitting the reporting needs to sign an agreement with. Or use the intermediary services of one of the many accounting firms that have such an agreement.

In the case of submitting reports to statistical authorities, it is advisable to submit reports with a letter, in the text of which indicate the necessary contact information: email address, mobile or landline phone numbers. When sending a copy of the report by post, it is worth doing it by registered letter with acknowledgment of delivery.

If the organization is not exempt, according to the law, from mandatory accounting, and, accordingly, from the need to prepare financial statements, and also if it is not considered a religious organization that at the end of the year did not have an obligation to pay taxes, then The reporting deadline is March 31 of the year following the reporting year. Let us remind you that a legal entity or individual entrepreneur may be exempt from accounting in the event of a transition to one of the special tax regimes provided for by the Tax Code of the Russian Federation (USN, UTII). Keeping a ledger of income and expenses, which may be mandatory in these cases, is not accounting.

A similar period, no later than three months from the end of the financial year, is provided for submitting a copy of the report to the territorial bodies of state statistics.

The day of submission of financial statements to both tax authorities and statistical authorities is determined as follows:

• for reports submitted personally to the relevant body - the date indicated on the stamp of the body to which the reports were submitted,
• for reporting sent by post – the date stamped by the post office on the shipping receipt,
• for reporting sent via telecommunication networks - the date recorded by the telecom operator and indicated in a special electronic document - notification of receipt.

Reporting Options

Enterprises have the opportunity to present reports in several ways. Methods used:

• Personal representation or through a representative. The advantages include the possibility of contact with the receiving party. If there are obvious errors, there will be the possibility of additional consultation, without the need for payment. The disadvantages of visiting the Federal Tax Service include the need for a large investment of time;
• Unloading via 1C. Electronic exchange is possible upon concluding an agreement with a 1C partner and receiving electronic keys. The advantages include the ability to upload documents directly from the program when using it for accounting. The disadvantages include the need to pay;
• Representation via VLSI. Submission of reporting via the Internet is carried out when using the resource or by downloading from another program. The advantages include efficiency, reliability of delivery, the ability to consult and download offline. The downside is the need to conclude an agreement with payment for services;
• Using the government services website. Submitting reporting through the resource precedes the creation of a personal account and registration of keys, which is a disadvantage of this method. The advantages include the absence of fees for using the resource and prompt feedback.

The choice of method depends on the priorities of the enterprise employee responsible for submitting reports.