New deadlines for payment of basic taxes and contributions in 2021: table

From 10/01/2020, a reporting campaign will begin for the submission of regulated reports to regulatory authorities at the end of 9 months of 2021 (for the third quarter) and payment of taxes (contributions) for the corresponding reporting (tax) period. 1C experts remind you of the most significant changes in legislation, including those adopted in connection with the coronavirus pandemic, which you should pay attention to when drawing up reporting forms in 1C: Accounting 8 version 3.0, as well as when paying taxes. You can find out about the timing of implementation of legislative changes in 1C in “Monitoring Legislation”. The “Task List” program service (accountant’s calendar) will help you submit your reports on time and pay your taxes on time.

Tax payment deadlines in 2021: main table

Procedure and deadlines for paying income tax - regulatory aspects

In accordance with Art. 285 of the Tax Code of the Russian Federation, the tax period for “profit” is set to a year (calendar), reporting periods are quarter, half-year and 9 months. If taxpayers calculate monthly advance payments from actual profits received, the reporting periods will be months (January, February, March, etc.).

The legislative procedure for determining the amounts of tax and advances is regulated in Art. 286 Tax Code of the Russian Federation. Having studied the provisions of this article, it becomes clear that taxpayers pay quarterly and monthly advances. In this case, enterprises have the right to switch to paying amounts from real profits - this calculation is carried out on an accrual basis, which must first be notified to the Federal Tax Service by December 31 of the previous year.

Additionally, it is possible to pay only quarterly advances (clause 3 of Article 286 of the Tax Code of the Russian Federation). However, only those taxpayers whose income from sales does not exceed 15,000,000 rubles have this right. for the quarter. The calculation is based on average parameters for the past 4 quarters. The following provides the exact deadlines for paying income tax for 2021.

Deadline for payment of transport tax in 2021

From 2021, the deadlines for payment of transport tax and advance payments on it have been changed. If until 2021 the payment deadlines were established by the laws of regional authorities, then from 2021 the Tax Code of the Russian Federation has established specific deadlines

So, transport tax/advance payment in 2021 is paid within the following terms:

Advance payments for income tax 2021

As we said above, there are several ways to calculate and pay advance income tax payments. At the moment there are 3 of them:

• Quarterly.

Companies whose income for the last 4 quarters did not exceed 15 million rubles have the right to pay advances once a quarter. per month. Payments are transferred based on the results of each quarter, without paying monthly advances.

Advances are transferred by the 28th day of the month following the reporting quarter. In 2021, an organization that has chosen this method of calculation must transfer 3 advances and a tax to the budget at the end of the year.

• Monthly with additional payment.

Monthly advances with additional payment are transferred to organizations that do not have the right to quarterly payment of these payments and have not switched to paying advances based on actual profits. Advances are paid at the end of each month, and at the end of the quarter the remaining payment is paid.

Advances are transferred for each month of the quarter (until the 28th day of this month), and at the end of the quarter an additional payment is made (until the 28th day of the month following the reporting quarter). That is, for example, for the 1st quarter of 2021, an organization that has chosen this payment method must make 4 payments: for March, April, May and an additional payment for the 1st quarter.

• Monthly based on actual profit.

Deadline for payment of land tax in 2021

From 2021, the deadlines for paying land tax have been similarly changed. Tax/advance payments must be paid no later than the following dates:

Deadline for payment of income tax when transferring quarterly advances

The annual amount is transferred no later than the deadline for submitting a “profit” declaration to the Federal Tax Service (Clause 1, Article 287 of the Tax Code of the Russian Federation). According to paragraph 4 of Art. 289 NK is March 28. Quarterly amounts are transferred no later than the 28th day of the month following the reporting period (clause 3 of Article 289 of the Tax Code of the Russian Federation).

Tax payment deadlines in 2021 for those who do not pay monthly advances:

• For 2021 – 03/28/2018
• For 1 sq. 2021 – 04/28/2018 (Saturday declared a working day due to the postponement of holidays)
• For the first half of 2021 – 07/30/2018
• In 9 months 2021 – 10/29/2018
• For the year 2021 – 03/28/2019

Therefore, the main date is the 28th, which is relevant for reporting on “profit”. Tax payment cannot be made later than the deadline established for filing a declaration/calculation, except if the deadline for payment coincides with a non-working day - then the payment is postponed to the next working day. If the taxpayer violates the legally established deadlines for advance payments, he will have to pay a penalty. In case of late payment of the annual tax, a fine of 20% of the unpaid amount is assessed (clause 1 of Article 122 of the Tax Code of the Russian Federation).

Deadline for payment of insurance premiums in 2021

Insurance premiums for mandatory health insurance, compulsory medical insurance, VNIM and injuries paid by employers, as well as contributions transferred by individual entrepreneurs for themselves, must be paid within the following deadlines:

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31.08.2020

Property tax for individuals

Property tax for individuals is payable by taxpayers no later than December 1 of the year

following the expired tax period (clause 1 of Article 409 of the Tax Code of the Russian Federation).

The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority (clause 2 of Article 409 of the Tax Code of the Russian Federation).

Taxpayers are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of this Code (Article 400 of the Tax Code of the Russian Federation).

The object of taxation is the following property located within a municipal entity (federal city of Moscow, St. Petersburg or Sevastopol) (Article 401 of the Tax Code of the Russian Federation):

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises.

Tax calendar for 2021: reporting deadlines

Below is the reporting calendar for 2021. We have collected all the data into a single table. The document is quite lengthy, so we recommend choosing reports relevant to your activities. Information about who specifically submits this or that report is located in the third column of the table.