Regulatory regulation of tax reporting of an organization
The main document regulating the composition and timing of reporting is the Tax Code. Based on reporting, organizations pay the required taxes, fees and contributions.
There are two reporting categories: taxpayers and tax agents. Legal entities and individuals who, according to the Tax Code of the Russian Federation, are required to pay taxes are called taxpayers. Persons charged with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the budget are recognized as tax agents.
In addition to the Tax Code, regulatory documents include:
- orders of the Federal Tax Service on approval of reporting forms and instructions for filling them out;
- official explanations of the Federal Tax Service on the application of legislation;
- internal documents of the company (accounting policies).
Composition of an organization's tax reporting
The composition of tax reporting depends on the taxation system and type of activity.
Companies submit the most reports to OSNO. Organizations that use special regimes spend a little less time filling out declarations.
Conventionally, tax reporting can be divided into categories:
- Declarations on tax paid in connection with the application of the special regime.
- Declarations on property taxes (transport, land, property).
- Personal income tax reporting.
- Reporting on insurance premiums.
- Declarations on taxes paid under the general regime.
- Declarations on taxes paid for the use of resources (for example, water tax).
In special modes, they submit a declaration on UTII, a declaration on the tax paid in connection with the use of the simplified tax system, or a declaration on the Unified Agricultural Tax.
On OSNO, the main tax reports are VAT and income tax returns.
Please note that the deadlines for the same reporting may be different for individual entrepreneurs and LLCs. For example, entrepreneurs submit a declaration under the simplified tax system by April 30, and companies must report a month earlier.
VAT
The VAT return is submitted electronically, regardless of the volume of the taxpayer’s business.
However, there are some exceptions. The following can submit a declaration on paper:
- tax agents who are not VAT payers and do not conduct intermediary activities with the issuance of invoices on their own behalf. At the same time, tax agents who purchase recyclable materials do not fall under this exception and submit declarations electronically;
- legal successors of organizations applying the special regime.
The rules for filing a VAT return in 2021 do not change.
General tax reporting
There are reports that are submitted regardless of the taxation regime. This applies to reports on personal income tax and insurance premiums. All companies must submit forms 2-NDFL, 6-NDFL and calculation of insurance premiums to the Federal Tax Service.
If a company owns property, separate declarations are submitted for it.
There is a report that contains no data on income or taxes. Every year, organizations submit information to the tax office about the average number of employees. The reporting deadline is January 20 inclusive. When opening a new company, you must fill out and submit headcount information by the 20th day of the month following the month of registration.
4-FSS, SZV-M, SZV-STAZH, SZV-TD
When the number of employees is 25 or more people, reporting to the Pension Fund of Russia and the Social Insurance Fund is submitted electronically.
However, starting next year the situation may change. The Ministry of Labor has developed a corresponding bill.
It is proposed to reduce the number of employees, in which insurers are required to submit in the form of an electronic document information on the insured persons working for them (including persons who have entered into GPC agreements, the remuneration for which insurance premiums are calculated) to the Pension Fund of the Russian Federation, as well as calculations of insurance premiums to the Social Insurance Fund to 10 Human.
That is, you will have to take 4-FSS, SZV-M, SSV-STAZH and SZV-TD electronically if you have more than 10 people.
LLC tax reporting
Let's look at two popular modes and the features of reporting in each of them.
LLC on OSNO
First of all, in this mode you need to generate a VAT return. Organizations report taxes four times a year: April 25, July 25, October 25 and January 25. If the deadline falls on a weekend, you can submit the declaration on the next working day. In some cases, a log of received and issued invoices must be sent to the Federal Tax Service. It is rented out by intermediaries, developers and freight forwarders who are not VAT payers. The journal must be submitted by the 20th day of the month following the reporting quarter.
In general, the income tax return is submitted every three months on an accrual basis. Deadlines: March 28 (annual declaration), April 28, July 28 and October 28. Some companies calculate income tax on a monthly basis, so once a month they must submit a tax return and send an advance payment to the budget.
When paying income to individuals, the LLC submits quarterly calculations in Form 6-NDFL. The form must be submitted by the 31st day of the month following the reporting quarter. Report 6-NDFL is filled out with an accrual total. Once a year, form 2-NDFL is submitted (for each employee) until March 1 inclusive.
For insurance premiums, you need to submit a corresponding calculation to the Federal Tax Service. Due dates: April 30, July 30, October 30 and January 30.
The listed reports are an integral part of the work at OSNO. If a company has transport or land, it must pay taxes. But there is no need to submit returns for these taxes from 2021.
If an OSNO LLC has real estate, it will have to submit a property tax return for the year by March 30.
LLC on the simplified tax system
The simplified tax replaces the income tax, so simplified tax returns are not submitted.
Companies must submit a declaration under the simplified tax system. The reporting deadline is March 31. In this case, the composition of the declaration depends on the selected object of taxation. If a company operates on the simplified tax system with the object “income minus expenses,” the declaration should include a title page, sections 1.2, 2.2 and section 3 (for targeted financing). Organizations with the object “income” fill out all sections of the declaration, except 1.2, 2.1.2, 2.2. Section 3 is completed if the relevant data is available.
When paying income to individuals, the LLC submits quarterly calculations using the simplified tax system using Form 6-NDFL. The form must be submitted by the 31st day of the month following the reporting quarter. Report 6-NDFL is filled out with an accrual total. Once a year, form 2-NDFL is submitted (for each employee) until March 1 inclusive.
Simplified workers, like all companies, submit calculations regarding insurance premiums. Due dates: April 30, July 30, October 30 and January 30.
A property tax return must be submitted if you own real estate.
What is the due date and what is the reporting period for the balance sheet?
As previously mentioned, accounting reports must be submitted before the expiration of 3 months from the end of the reporting period. Thus, the last day for filing is March 31, and if it is a weekend, the first working day after it.
The balance sheet covers data for the calendar year - from January 1 to December 31 - which is the reporting period.
The reporting period has a number of features for newly opened organizations and, conversely, for those that are being liquidated:
- The deadline for submitting the balance sheet of a new company is determined by the moment of its registration. If a new legal entity is formed before September 30, the reporting period is considered to be the period from the moment of registration to December 31. At the end of the reporting period, this company must submit its balance sheet to government agencies by March 31.
- If a company was formed after September 30, its first reporting period will be extended and will cover the period from October 1 of the current year to December 31 of the next year. And according to the data of this reporting period, the balance must be submitted by March 31.
***
The deadlines for submitting accounting reports are strictly regulated. Failure to comply may result in penalties.
Similar articles
- We draw up a balance sheet for an enterprise in the form of an LLC
- Accounting calendar for 2021 - reporting
- Tax period for income tax
- When is the balance sheet submitted - reporting period?
- Rules for filling out form No. 1 Balance sheet
Submission of tax reporting on paper
More and more companies and individual entrepreneurs are switching to electronic reporting. First of all, it's convenient. Secondly, few taxpayers have the right to submit reports on paper.
Paper tax returns can be submitted in two ways: visit the Federal Tax Service or send reports by mail. The declaration can be submitted by the director of the company or an authorized person with a power of attorney. If you decide to send reports by mail, do not forget to make an inventory of the attachment.
The reporting date is equal to the date the letter was sent or the date it was delivered to the inspector during a personal visit.
Submission of tax reporting in electronic form
Electronic reporting is sent via telecommunication channels (TCC). To send reports, you need to verify them with a qualified electronic signature. You can obtain a signature from electronic document management operators.
Advantages of submitting tax reports according to TKS:
- no need to visit the Federal Tax Service;
- you can send a report at any time of the day;
- reduction of errors, as the built-in verification system will detect technical errors and warn the user;
- there is no need to monitor the relevance of reporting forms, since electronic reporting systems are constantly updated;
- notification of receipt of the Federal Tax Service reports is sent directly to the system;
- reporting is protected from viewing and correction by third parties.
Taxpayers are required to submit a tax return in electronic form if one of the factors is present (clause 3 of Article 80 of the Tax Code of the Russian Federation):
- the average number of employees exceeds 100 people;
- the obligation to report electronically is provided for a specific tax.
Only electronic VAT returns are accepted. Numbers don't matter.
The method of submitting reports in form 2-NDFL and 6-NDFL depends on the number. Companies in which 10 or fewer people received income have the right to report taxes on paper. Other organizations submit these reports electronically (clause 2 of article 230 of the Tax Code of the Russian Federation).
Tax reporting storage
Tax records must be kept for several years. The storage periods for tax accounting documents are established in paragraph 1 of Art. and clause 3 of Art. Tax Code of the Russian Federation. The storage periods for tax reporting are fixed in the Order of the Federal Archive of December 20, 2019 No. 236.
Tax returns and calculations must be kept for five years. There is a caveat for individual entrepreneurs: all declarations for 2002 and earlier must be stored for 75 years. The calculation of insurance premiums is stored for 50 years from the date of its preparation.
In order not to waste time on visits to the Federal Tax Service, or to stand in queues at the post office, send your reports via the Internet. The Kontur.Extern system will help you submit any tax reporting electronically. When you log into the system, you will always have only current forms that comply with the law. All you have to do is select the desired declaration and fill it out. The system will check compliance with the control ratios and suggest which lines of the report must be filled out. You will see the entire reporting cycle: from sending to acceptance by the tax authority. If the declaration does not go through for some reason, go to Kontur. A notification will appear externally, as well as a clear explanation of the reasons for the refusal and recommendations for correcting the error. You can also create and fill out reports in the accounting program and upload a ready-made form to Extern.
Question
Hello, please tell me, there have been changes in tax reporting form 920, a line has appeared - income from sales. To which BCC is the tax paid and is this tax not subject to exemption in accordance with clause 21 of Art. 1 of the Law of the Republic of Kazakhstan dated December 27, 2019? Because farms are exempt from paying the unified land tax until 2022. Just pay by November 10th, I’m wondering whether to pay 0.5% of the sales income or not. Thank you.
Illustrative collage: AgroInfo / Photo: pixabay.com
Answer
In accordance with paragraph 1 of Article 706 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code of the Republic of Kazakhstan), payment of the unified land tax and fees for the use of surface water resources are made in the following order:
1) amounts calculated from January 1 to October 1 of the tax period - no later than November 10 of the current tax period;
2) amounts calculated from October 1 to December 31 of the tax period - no later than April 10 of the tax period following the reporting tax period.
Thus, one of these days (November 10, 2021) for peasant and farm enterprises applying a special tax regime for peasant and farm enterprises, the deadline for paying taxes calculated for the period from January 1 to October 1, 2021 will come.
But, according to paragraph 21 of Article 1 of the Law of the Republic of Kazakhstan dated December 27, 2021 No. 290-VI “On introducing amendments and additions to certain legislative acts of the Republic of Kazakhstan on improving rehabilitation and bankruptcy procedures, budget, tax legislation and legislation on railway transport” taxpayers applying a special tax regime for peasant and farm enterprises, reduce by 100% the payable amount of the unified land tax, calculated in accordance with Article 704 of the Tax Code of the Republic of Kazakhstan. Consequently, these taxpayers do not need to pay the amount of the single land tax calculated for 9 months of 2021. There will be no need to pay the amount of EZN calculated for the 4th quarter of the current year and payable until April 10, 2021. The same should be done in 2021 and 2022 in accordance with the above law.
All other taxes (fees for the use of water resources, social payments for the head and members of the farm, individual income tax withheld at the source of payment - wages of hired workers of the farm and social payments for hired workers) are paid, as usual, for 9 months of 2021 - until November 10, 2020, for the 4th quarter of 2021 - until April 10, 2021. Tax holidays apply only to the payment of the unified land tax.
TNF 920.00 “Declaration for payers of the single land tax” for 2021 should be submitted to the tax authorities by March 31, 2021. The new lines of this TNF - “Income from the sale of agricultural products” (920.00.001-920.00.003) should reflect the amount of income received for the current year. But, in the lines “Amount of calculated unified land tax” (920.00.005) and “Amount of unified land tax payable” (920.00.006) you need to put “0”. The budget classification code (BCC) for payment and transfer of the EZN amount has not changed and remains the same - 104501.
Zhanna Batabaeva answered the question
In order to submit to the editorial office, you need:
Click on the “Ask a Question” section, fill out the specified field and leave your contact information.
You can also send us an email. Address
Share material
