Deadlines for submitting tax returns (calculations, information) in the first half of 2021

The principle of determining deadlines

Organizations using the general taxation system submit income tax returns during the year based on the results of the reporting periods. The deadline for submitting such declarations depends on the method of payment of advance payments:

• organizations paying only quarterly advances, as well as organizations paying monthly advances with an additional payment based on the results of the quarter, submit income tax returns quarterly no later than the 28th day of the month following the reporting period (1st quarter, half-year, 9 months);
• organizations that pay monthly advances based on the actual profit received submit declarations monthly - no later than the 28th day of the month following the reporting month (clause 3 of Article 289 of the Tax Code of the Russian Federation).

The deadline for submitting a declaration based on the results of 2021 is the same for all payers - no later than March 28 of the year following the reporting year (clause 4 of Article 289 of the Tax Code of the Russian Federation). However, due to non-working days, quarantine and coronavirus, it was postponed to June 29, 2020.

Also see “ Deadlines for submitting all tax reports in 2021: table .”

Appendix 2 of the income tax return for companies for 2020

Companies that have entered into an agreement on the protection and encouragement of investments and are included in the register of agreements on the protection and encouragement of investments under Law No. 69-FZ in Appendix 2 to the income tax return will indicate information on income (expenses) received (incurred) during the execution of the said agreement.

On this topic:

Current income tax 2021: how will we reflect it in the annual report?

Appendix 2 in the old income tax return form for 2019

Previously, in Appendix 2 of the income tax return, for example, for 2021, it was necessary to reflect information about the income of an individual paid to him by the organization from transactions with securities, financial instruments, etc.

Then, Federal Law No. 321-FZ of September 29, 2019 introduced amendments to the Tax Code of the Russian Federation, which, in particular, abolished paragraph 4 of Article 230 of the Tax Code of the Russian Federation, obliging the income tax return to reflect information on the income of individuals from transactions with securities and payments on them.

Income tax: deadline for filing returns 2019

The Federal Tax Service has approved a new form of income tax return, the procedure for filling it out and the format for submitting it in electronic form. They must be applied starting with reporting for 2021. Compared to the current form, the changes are minor. First of all, these are new barcodes. In addition, there is no longer a field on the title page where the OKVED code was indicated.

Note:

• New income tax return form for 2020
• Review of changes in income tax in 2021

List of changed pages in the income tax return for 2021

• sheet 02 “Tax calculation”
• Appendix No. 4 to Sheet 02 “Calculation of the amount of loss or part of a loss that reduces the tax base”

Previously on the topic:

What changes in 2021 and 2021 affected the income tax return?

• Appendix No. 5 to Sheet 02 “Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions”
• Section A “Calculation of investment tax deduction from advance payments and taxes subject to credit to the budget of a constituent entity of the Russian Federation” of Appendix No. 7 to Sheet 02 “Calculation of investment tax deduction”
• Section D “Calculation of the reduction in the amount of advance payments and corporate income tax subject to credit to the federal budget when the taxpayer applies an investment tax deduction” of Appendix No. 7 to Sheet 02 “Calculation of the investment tax deduction”
• Sheet 04 “Calculation of corporate income tax on income calculated at rates different from the rate specified in paragraph 1 of Article 284 of the Tax Code of the Russian Federation”
• page with barcode “00214339” in sheet 08 “Income and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment”
• Appendix No. 2 to the declaration.

Income tax: deadline for filing the declaration 2020 (table)

Based on the results of the reporting periods in 2021, organizations must submit declarations within the following deadlines:

Read also

08.10.2019

Income tax: deadlines for submission and payment 2021, taking into account postponement of deadlines

In 2021, due to the approval of a long non-working period in the country from March 30 to May 8, the time frame for submitting reports and paying taxes was extended (Government Decree No. 409 of 04/02/2020). With regard to declarations and calculations, the deadline for which falls within the period from March to May (with the exception of “Calculation of insurance premiums” and VAT returns), all companies without exception are allowed to report three months later.

Thus, companies should submit a declaration for 2021 no later than 06/28/2020, but since this day is a weekend, the deadline is postponed to Monday 06/29/2020.

Accordingly, the deadlines for declarations based on the results of several reporting periods are postponed by 3 months: for the 1st quarter of 2021, as well as for 2, 3 and 4 months of 2021.

It is possible to submit tax reports to the Federal Tax Service earlier, taking into account the time frames established by the Tax Code of the Russian Federation.

It should be taken into account that the extension of the 2021 deadline for income tax returns does not mean a similar extension of the deadline for paying taxes to the budget.

With regard to the timing of payment of income tax, the postponement of the deadline will depend on whether the company’s activities are among the industries most affected by the pandemic and whether the company is an SME (clause 1 of Resolution No. 409). We talked about postponing payment deadlines in our article earlier.

Deadlines for filing income tax returns for non-profit organizations and tax agents

There are exceptions to the general rule for submitting interim reporting. They concern non-profit organizations, cultural budgetary institutions and tax agents for NP.

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Non-profit organizations do not have to pay IR; they only submit an annual IR report. The same rule applies to cultural budgetary institutions (libraries, concert organizations, museums, theaters) (Clause 2 of Article 289 of the Tax Code of the Russian Federation).

The deadline for all listed organizations is once a year - March 28 of the next (after the end of the reporting) year (clause 1 of Article 285, clause 4 of Article 289 of the Tax Code of the Russian Federation).

IR agents have different regulations.

A tax agent for an IR is an enterprise in the Russian Federation that pays any income (dividends, interest on securities, etc.) to third-party Russian and/or foreign companies.

The tax agent must report on the income paid and the organizations that received them in a timely manner.

The IR agent needs to submit reports by the 28th day after the end of the reporting period when the income was transferred (clauses 1, 3, 4 of Article 289, Article 285 of the Tax Code of the Russian Federation). The accrued tax by the agent is paid within the same time frame. At the end of the tax period, the agent also submits the payment for the IR, even if the payment was only once.

Deadlines and procedure for filing a property tax return

In 2021, the deadlines for submitting corporate property tax returns have not changed. Tax returns based on the results of the tax period must still be submitted to the tax office no later than March 30 of the year following the expired tax period.

Accordingly, the declaration in the new form for 2021 must be sent to the Federal Tax Service by March 30, 2021 inclusive.

As a general rule, declarations are submitted at the location of the real estate. Taxpayers classified as the largest ones submit declarations at the place of registration as the largest taxpayers (paragraph 1, clause 1, article 386 of the Tax Code of the Russian Federation).

At the same time, special rules for submitting tax returns are established for organizations registered with several tax authorities at once in the territory of one region. From 2020, such organizations, instead of submitting several property tax returns, will have the right to submit a single (combined) declaration.

Tax Code on deadlines for filing income tax returns

Chapter 25 of the Tax Code of the Russian Federation is provided for income tax payers (hereinafter referred to as NP).
Almost all organizations with a basic tax system pay it. At the end of the tax and/or reporting period, a tax return is submitted (clause 1 of Article 289 of the Tax Code of the Russian Federation) with a calculation of income, expenses and the amount of profit from which the tax payable to the budget is calculated.

For paying income tax in 2021, the deadlines are equal to the deadlines for sending the income tax report to the tax office.

The NP declaration form was approved by order of the Federal Tax Service of the Russian Federation dated September 23, 2019 No. ММВ-7-3/ [email protected] It is this form as amended by the order of the Federal Tax Service of Russia dated September 11, 2020 No. ED-7-3/ [email protected] that taxpayers are required to fill out for submission for inspection to the inspectorate for 2021.

ConsultantPlus experts explained in detail how to fill out the income tax return form for 2021 and subsequent periods. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

The deadline for filing income tax returns at the end of the year is common to everyone. It is established in paragraph 4 of Art. 289 Tax Code of the Russian Federation. This is March 28 after the end of the reporting year.

If this day falls on a weekend in the calendar, then the last day for submitting the report becomes the first working day after the weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). That is, the report for 2021 must be submitted no later than March 29, 2021, because March 28, 2021 is a non-working Sunday.

How to fill out an income tax return

Basic rules for filling out the declaration

• The declaration is drawn up on a cumulative basis from the beginning of the year;
• Data is entered into the declaration from left to right, starting from the first cell; if there are unfilled cells, a dash must be placed in them;
• When filling out using a computer, numbers are aligned to the right;
• If there is no data in any field (line), a dash is also placed in the cells;
• Cost indicators are indicated in full rubles according to the rounding rules (values ​​less than 50 kopecks are discarded, more than 50 kopecks are rounded to the nearest ruble);
• At the top of the declaration, the TIN and KPP of the organization are indicated;
• Each page must contain a serial number specified in the format 001, 010, etc.;
• When filling, it is allowed to use black, blue or purple ink;
• When filling out, you cannot use corrective or other means to correct errors;
• Stapling or stapling sheets, as well as double-sided document printing is not allowed;
• When filling out information, you must write it in capital block letters;
• When filling out using a computer, it is recommended to use Courier New font 16 – 18;
• The declaration (for all taxpayers) must include the Title Page (Sheet 01), subsection 1.1 of Section 1, Sheet 02, Appendices No. 1 and No. 2 to Sheet 02;
• Organizations paying monthly payments fill out subsection 1.2 of Section 1.
• When submitting a declaration for 2021, as well as for the reporting periods of 2021, the code of the main activity must be indicated in accordance with the new edition of OKVED. You can find out the code using our OKVED code compliance service.

Property tax declaration: due date 2021

The deadlines for submitting reports, as well as advance payments, are prescribed in Article 386 of the Tax Code of the Russian Federation:

If the day the report is submitted falls on a weekend or non-working holiday, then the last day of submission is postponed to the first next working day.

In 2021 the deadlines are as follows:

• 1st quarter - 04/30/2020;
• half-year - 07/30/2020;
• 9 months – 10/30/2020;
• year - 03/30/2021.

Deadlines for filing interim income tax reports

If reporting is submitted quarterly (Article 285, paragraph 3 of Article 289 of the Tax Code of the Russian Federation), a declaration on NP must be submitted before the 28th day after the end of the next quarter. The deadlines for submitting quarterly income tax reports in 2021 are as follows:

• for the 1st quarter - until April 28;
• for the six months - until July 28;
• for 9 months - until October 28.

If the company’s average quarterly income for the last four quarters is above 15 million rubles, it must switch to monthly payments under the NP, while remaining subject to quarterly reporting.

Read more about the methods of making advance payments in the material “Procedure for calculating and paying advances on income tax.”

The company has the right, if desired, from the beginning of the next tax period to switch to monthly submission of income tax reports on actual profit (clause 2 of Article 286 of the Tax Code) with monthly transfer of advances. To do this, you need to report this to the Federal Tax Service by the end of the year.

When submitting a monthly income tax report, the due date is the same 28th day after the end of the next month. The rule, when a deadline falls on a weekend, to postpone it to the next working day in these cases also applies: