Reporting schedule for 2021 in a single table

Deadlines for submitting reports to the Federal Tax Service in 2020

The table below indicates the deadlines for submitting the main reports submitted to the Federal Tax Service (including new reports), taking into account postponements for all companies and individual entrepreneurs due to coronavirus, quarantine and non-working days in 2021.

Table. Deadlines for submitting reports to the tax office

Income tax 2021: reporting deadlines

Organizations on OSNO at the end of each reporting and tax period are required to submit a profit declaration to the Federal Tax Service (Article 289 of the Tax Code of the Russian Federation).

In accordance with Art. 285 of the Tax Code of the Russian Federation, when calculating income tax, the reporting period for organizations that calculate tax at the end of each quarter is recognized as 1 quarter, half a year and 9 months. For companies that calculate tax every month, the reporting period is one month, two months, three months, etc.

The tax period for all companies is the calendar year.

The legislation defines the deadline for submitting the report as the 28th day of the month following the end of the reporting period. Thus, depending on the frequency with which the company calculates the tax (based on the results of the month or quarter), the deadline for submitting the tax return will be set.

As for the annual declaration, it must be submitted to the inspectorate no later than March 28 of the following year.

Accordingly, based on the provisions of the Tax Code, organizations should report for 2021 no later than March 28, 2020. In 2020, this date falls on a Saturday, and therefore the deadline must be moved to March 30, the nearest working Monday. Based on the results of the 1st quarter of 2021, a tax return must be submitted no later than April 28. But these dates have been changed.

Deadlines for submitting reports to the Pension Fund in 2020

The following reports must be submitted to the Pension Fund (PFR):

Property tax: declaration and deadlines – 2021

Enterprises (including foreign ones) that have taxable property and are recognized as taxpayers in this regard are required to report for 2021.

The tax period for property tax is a calendar year. The declaration is submitted no later than March 30 of the year following the ended tax period.

It turns out that at the end of 2021, tax payers will report until 03/30/2021 inclusive. This day is neither Saturday, nor Sunday, nor a holiday, so the deadline will not be postponed. The authorities have not yet provided information about the postponement due to the epidemiological situation.

Deadline for submitting reports to the Social Insurance Fund in 2021

The deadline for submitting 4-FSS depends on the method of submitting the calculation:

Property tax return 2021

The property payment is paid by absolutely all companies and institutions that are on the general taxation system, but only if these organizations have real estate assets in their accounts. Even if the total tax is 0 rubles, the declaration must be submitted within a specific deadline. This is enshrined in Article 373 of the Tax Code of the Russian Federation. Enterprises operating on a simplified taxation system and UTII mention in their property tax return real estate objects, the tax base for which is the cadastral value. And companies operating under the unified agricultural tax reflect property that is not used in their work. This was announced by the Ministry of Finance on 07/09/2018.

The property tax return itself is submitted at the end of the tax period, as stated in Article 23 of the Tax Code of the Russian Federation. If the organization does not have property at its disposal, then reporting is not necessary. Even if the company’s account contains movable assets that are not subject to payment, a declaration is not required, because from 2021 only immovable assets are subject to taxation.

The requirement to file a property tax return does not apply to individual entrepreneurs, since they do not pay tax at all. You can find out more about this in paragraph 1 of Article 80 and paragraph 1 of Article 373 of the Tax Code.

According to Article 386 of the Tax Code, reporting must be submitted to each branch of the Federal Tax Service, depending on the location of the real estate. If your company operates in several cities and has real estate in different regions, the declaration should be submitted in the same cities where the funds are registered. For example, one object is located in Lipetsk, which means it must be declared there, another is located in Vladivostok - reporting must be submitted at the Vladivostok branch. This was the case until the beginning of 2020.

There is now an exception to this rule. Businesses receive a real right to submit a centralized declaration to the tax office. These organizations include companies registered with several branches of the Federal Tax Service at the location of the real estate. Moreover, before the order of the Ministry of Finance, the possibility of filing a single declaration was already practiced. It was enough to select a Federal Tax Service branch in advance, prepare a report and submit it. At the same time, this procedure was not supported by law. To carry out such an operation, it was necessary to coordinate actions with the regional department of the tax service.

This year, such a right is at the legislative level. Now it has become much easier for organizations, because centralized reporting on property in several regions is submitted at once. However, this opportunity affects only those companies whose real estate is taxed at market price, that is, determined as the average annual cost. If objects are taxed at the cadastral price, it will not be possible to submit centralized reporting. Also, there will be no opportunity when establishing deductions for real estate to regional budgets. That is, the allocated funds should go to the budget of the region of the Russian Federation, and not be distributed between the budgets of municipalities.

If you wish to submit a single property tax report, and all the above points correspond to your company, do not forget to notify the specific branch of the Federal Tax Service about this decision.

Deadline for filing financial statements in 2020

As a general rule, organizations must submit financial statements for 2021 only to the INFS. They must do this electronically. True, organizations belonging to small and medium-sized businesses can submit reports for 2021 on paper:

• Financial statements for 2021 must be submitted no later than 03/31/2020 ( postponed to 05/06/2020 ).
• financial statements for 2021 must be submitted no later than 03/31/2021.

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Deadline for the annual property report and penalty for failure to submit a declaration

The property tax return for 2021 is submitted using a new form.

Recommendations and a sample from ConsultantPlus will help you create a report. Trial access to the system can be obtained for free.

The deadline for submitting a property tax return for the year is fixed at the federal level. This is March 30 of the year following the reporting year (clause 3 of Article 386 of the Tax Code of the Russian Federation). It is possible to move this deadline forward if the specified day falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). The declaration for 2021 must be submitted by March 30, 2021.

Failure to submit the declaration on time will result in a fine. The amount of the fine for the declaration of property for the year will be determined (clause 1 of Article 119 of the Tax Code of the Russian Federation):

• the amount of tax accrued for payment in this report - a percentage will be taken from it;
• the number of months of delay (both full and incomplete) - for each of them 5% of the tax amount is charged;
• the established limits for the total amount of the fine are not less than 1000 rubles. and no more than 30% of the tax amount.

Another type of fine - administrative (in the amount of 300 to 500 rubles) - in connection with failure to submit a declaration can be applied to officials (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

If the submission of the declaration is delayed for more than 10 days, a sanction such as account blocking may be applied (clause 3 of Article 76 of the Tax Code of the Russian Federation).

Composition of the DAM for 9 months of 2021

The RSV, submitted based on the results of 9 months of 2021, consists of 3 sections and 11 appendices to them. But you don't need to fill them all out. Required to be included in the calculation:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• subsection 1.1 of Appendix No. 1 to Section 1 “Calculation of contributions for compulsory pension insurance”;
• subsection 1.2 of Appendix No. 1 to Section 1 “Calculation of contributions for compulsory health insurance”;
• Appendix No. 2 to Section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to Section 1”;
• Section 3 “Personalized information about insured persons.”

The procedure for filling out the DAM sheets is as follows: title page, Section 3 (for each employee), appendices to Section 1, Section 1.

The remaining sheets of the RSV are filled out if necessary: