What tax reporting for 2021 (Q4 2021) is submitted using the new forms? Do I need to submit a report on the average headcount for 2021?

Features of submitting reports for the fourth quarter of 2021

Features of reporting for the fourth quarter of 2021 include the following points:

• Starting from 2021, employers do not submit reports on the average number of employees, because... this information is included in the DAM;
• simultaneously with the SZV-STAZH report, you must submit the EDV-1 report to the Pension Fund;
• When hiring or dismissing an employee, the SZV-TD report from 2021 must be submitted no later than the next working day after the personnel event. For other personnel movements, the SZV-TD is submitted before the 15th day of the month following the month of the personnel event.

We will help you set up filling out SZV forms in 1C:ZUP. Call!

Deadline for submitting the UTII declaration for the 4th quarter of 2020

Payers under this taxation system fill out the declaration for the last time, because starting from 2021, UTII will be cancelled. The deadline for submitting the report for the 4th quarter is January 20, 2021.

The remaining reporting deadlines are presented in the general table:

What is the deadline to submit the income tax return for the fourth quarter of 2021?

Legal entities applying the general taxation regime are required to file an income tax return. In addition, this also applies to tax agents who withhold amounts from foreign companies.

The deadline for submitting the declaration is March 29, 2021.

If a taxpayer makes monthly advances based on actual income, he must submit a return for November by December 28, 2021 and for December by March 29, 2021.

If the NPO did not conduct activities, it submits reports after the end of the tax period. And if the activity was carried out, then reporting is submitted as usual - based on the results of each quarter.

Submission of income tax return for the 4th quarter of 2020

Legal entities that operate on OSNO and tax agents withholding amounts from foreign companies must submit a declaration. The deadline for submitting the report is March 29, 2020.

Organizations that pay monthly advances based on actual profits send tax returns:

• for October until November 30;
• for November until December 28;
• for December until March 29.

If a non-profit organization did not carry out activities, then it reports after the end of the tax period. If you did, then you submit income taxes like everyone else - every quarter.

Deadlines for submitting other reports

Other types of reporting are submitted within the following deadlines:

Deadlines for submitting reports for the 4th quarter of 2019:

• The deadline for submitting the VAT return for the 4th quarter of 2021 is no later than 01/25/2020
• The deadline for submitting calculations for insurance premiums for the 4th quarter of 2021 is no later than 01/30/2020
• The deadline for filing income taxes for 2021 is no later than 03/28/2020
• The deadline for submitting 6-NDFL for 2021 (Q4 2021) is no later than 04/01/2020
• The deadline for submitting 2-personal income tax for 2021 is no later than 03/01/2020, if tax is accrued but not withheld, and no later than 04/01/2019 for paid income and withheld personal income tax
• The deadline for submitting transport tax for 2021 for legal entities is no later than 03/01/2020
• The deadline for submitting the simplified tax system for 2021 is no later than 04/01/2019 for an organization (LLC) and no later than 04/30/2020 for individual entrepreneurs

What personal income tax forms do I need to submit for the 4th quarter?

Tax agents - legal entities and individual entrepreneurs who pay taxable income to individuals (for example, wages, dividends) are required to submit to the Federal Tax Service:
1. 2-NDFL certificates - submitted at the end of the year, including taking into account payments for the 4th quarter.

These certificates inform the Federal Tax Service about the income of specific citizens (since they are compiled personally), as well as about the tax that is assessed on such income and subsequently withheld.

Important! As an independent form, the 2-NDFL certificate will be submitted for the last time for 2021. Starting with reporting for 2021, it will be part of the 6-NDFL annual report. ConsultantPlus experts spoke about what will change in personal income tax reporting in their Review. You can get acquainted with it by receiving free trial access to the system.

Income certificates are also issued to individuals upon their applications in order to confirm their income for other interested parties. For example, banks (when considering loan applications), consular services (for visas and assessing the emigration risks of a Russian citizen traveling abroad).

Read more about why and where you need a 2-NDFL certificate here.

2. 6-NDFL calculations are submitted:

• after reporting periods (1st quarter, half year, 9 months);
• at the end of the year (in the context of payments made in quarters 1–4).

These documents, in turn, inform the Federal Tax Service about the total (but classified in a certain way) amounts of payments by the tax agent in favor of individuals and about the tax that is accrued on the corresponding amounts.

Let us study in more detail the procedure for submitting these reporting documents to the Federal Tax Service.

Deadlines for submitting reports in 2021: tax reporting to the Federal Tax Service

Deadlines for submitting reports to the Pension Fund in 2021

The following reports must be submitted to the Russian Pension Fund in 2021:

Deadlines for submitting reports for the 4th quarter of 2021

The deadlines for submitting reports for the 4th quarter of 2021 are determined by the tax legislation of the Russian Federation and are as follows:

Results

Taxes for the 4th quarter can be paid within the quarter (advance payments for income tax - no later than the 28th day of each month) or at its end (UTII - no later than 01/27/2020). For certain cases, the legislation provides for special deadlines for paying VAT. At the end of the 4th quarter, other taxes (transport, land, etc.) are also paid.

Sources:

• Tax Code of the Russian Federation
• Treaty on the Eurasian Economic Union (Signed in Astana on May 29, 2014)

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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:

Procedure for submitting personal income tax reporting: deadlines and formats

Certificate 2-NDFL for 2021 is submitted:

1. Until 03/01/2021. This is the deadline for any certificates, both with sign 1 and with sign 2.

2. In electronic form, if the company employs more than 9 people (clause 2 of Article 230 of the Tax Code of the Russian Federation). Previously, we recall, this threshold was 24 people.

The certificate can also be requested by the employee for the tax agent at any time. 2-NDFL certificates for the 4th quarter (in fact, for the entire year) are in demand, since they usually reflect large employee bonuses paid at the end of the year. These figures may be useful to both the potential lender and the embassy officer issuing visas. The deadline for issuing 2-NDFL for the 4th quarter (as well as for any other period) to an employee is 3 working days from the date of receipt of the request from him (Article 62 of the Labor Code of the Russian Federation).

A sample application for issuing a 2-NDFL certificate can be found here.

Calculation of 6-NDFL is provided:

1. At the end of the reporting period (quarter) - until the end of the month following the corresponding period.

2. Based on the results of economic activity for the year - the same as 2-NDFL, until March 1 of the next year (for 2021 - until 03/01/2021).

This article tells more about the deadlines for submitting 6-NDFL.

As in the case of the 2-NDFL certificate, the calculation must be submitted electronically if the company’s staff exceeds 9 people (until 2021 there were 24 people).

What taxes and fees are payable for the 4th quarter of 2020?

Tax payments for the 4th quarter can be divided into 2 groups:

• intra-block;
• final (at the end of the 4th quarter).

Companies operating under the general regime in the 4th quarter cannot do without paying VAT, advance payments for income and property taxes, personal income tax (when performing the duties of tax agents), as well as a number of other payments for taxes and fees (if there is a taxable base).

If you use the simplified tax system, you calculate and pay the final tax at the end of the year. But even in the 4th quarter, you may have obligations to transfer taxes and fees to the budget for the following reasons:

• firstly, in October 2021 it was necessary to pay advance payments under the simplified procedure for 9 months of the current year;

For small and medium-sized businesses operating in the industries most affected by the coronavirus, certain deadlines for paying taxes and advance payments falling in 2021 have been extended. Most of them fall in October 2020.
It is important to pay all taxes on time. Otherwise, the tax authorities will charge penalties and block your current accounts. Find out what deadlines you need to meet in the ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

• secondly, you must periodically pay personal income tax on income paid to individuals (fulfilling the duty of a tax agent);
• thirdly, if in the last months of the year you decide (or you have an obligation) to switch to the general taxation regime or completely stop operating on the simplified tax system, you should pay the budget for the discontinued activity in a shorter time (without waiting for the end of the quarter - in the month next to the one in which you stopped working).

We will introduce you further to some of the nuances of determining the deadlines for paying taxes in the 4th quarter.

For the general tax payment table for the 4th quarter, see the publication.