When does an individual need to pay taxes in 2021?

Tax payment deadlines in 2021: main table

New payment deadlines taking into account postponements due to coronavirus, quarantine and non-working days 2021 for organizations and individual entrepreneurs included as of 03/01/2020 in the Register of SMEs, whose main activity (OKVED) is in the List of affected industries, see the table below.

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 abolished most taxes (except VAT) for the 2nd quarter of 2021 for organizations and individual entrepreneurs affected by coronavirus. For more information, see “To whom and what taxes will be written off for the 2nd quarter of 2021: list.”

Deadlines for submitting reports for 9 months and their postponement due to coronavirus

Previously, due to the coronavirus, the deadlines for submitting tax reports were postponed for all organizations and individual entrepreneurs without exception in accordance with Decree of the Government of the Russian Federation dated April 2, 2020 No. 409. However, the postponement did not apply to all reporting for the current 2020.

The deadlines have been postponed for the final reporting for 2021, as well as for the reporting submitted for the first quarter of 2021.

Thus, the submission of tax returns for 2021 from the end of March-April was postponed to June-July. Declarations and calculations for the first quarter of 2021, which according to the general rules should have been submitted in March-May, have been postponed to May-August of this year. For example, the deadline for submitting the UTII declaration for the first quarter was moved from April 20 to July 20, and the mineral extraction tax declaration for April was moved from May 31 to August 31.

However, the postponement of reporting deadlines to other periods of 2020 does not apply. Reports that were postponed due to coronavirus should now have been submitted to the Federal Tax Service. The government did not make any other decisions on a new postponement.

Thus, tax reporting for the third quarter/9 months of 2020 must be sent to the tax authorities within the general and usual time frames established by the relevant norms of the Tax Code of the Russian Federation.

Deadlines for submitting reports for the third quarter/9 months are postponed only in cases where they fall on a weekend (non-working) day. In this case, the deadline is postponed to the first working day following the weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). If the reporting deadline falls on a weekday, then reporting must be submitted according to the general rules.

Deadline for payment of land tax

In 2021, organizations paying land tax must transfer this tax, as well as advance payments on it, within the time limits established by the legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

KEEP IN MIND!

The region may postpone payment of taxes under the simplified tax system, UTII, PSKHN, UTII, as well as property taxes (transport, land, property) to a later date.

As a general rule, taking into account the postponement due to coronavirus, property tax, transport and land taxes must be paid within the following deadlines:

• 10/30/2020 – advance payments for the 1st quarter;
• 12/30/2020 – advance payments for the 2nd quarter.

Deadline for payment of insurance premiums in 2020

Insurance premiums for OPS, 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 (please note that for May-July 2021 there are new payment deadlines due to coronavirus, quarantine and non-working days ).

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for organizations and individual entrepreneurs affected by coronavirus canceled (reset to zero) insurance premiums for the 2nd quarter of 2020 - from payments to individuals accrued for April, May and June 2020. Also, Law No. 172-FZ for those affected by coronavirus, individual entrepreneurs reduced the amount of monthly fixed contributions to compulsory pension insurance (for themselves) by 1 minimum wage for the entire 2021 - from 32,448 rubles. up to 20,318 rubles.

For more information, see “Features of payment of insurance premiums by organizations and individual entrepreneurs for the 2nd quarter of 2020.”

Information about taxable property and its owner (including characteristics of the property, tax base, copyright holder, period of ownership) is submitted to the tax authorities by bodies carrying out registration (migration registration) of individuals at the place of residence (place of stay), registration of acts of civil status of individuals, bodies carrying out state cadastral registration and state registration of rights to real estate, bodies carrying out registration of vehicles, guardianship and trusteeship bodies, bodies (institutions) authorized to perform notarial acts, and notaries, bodies carrying out the issuance and replacement of identity documents of citizens of the Russian Federation Federations on the territory of the Russian Federation.

Responsibility for the accuracy, completeness and relevance of the specified information used for property taxation purposes lies with the above-mentioned registration authorities. These bodies provide information to the tax service based on information available in their information resources (registers, cadastres, registries, etc.).

If, in the opinion of the taxpayer, the tax notice contains outdated (incorrect) information about the property or its owner (including the period of ownership of the property, tax base, address), then in order to check and update it, you must contact the tax authorities using any in a convenient way:

1. for users of the “Taxpayer’s Personal Account” - through the taxpayer’s personal account;
2. for other persons: by personally contacting any tax office, or by sending a postal message, or using the Internet service of the Federal Tax Service of Russia “Contact the Federal Tax Service of Russia.”

As a general rule, the tax authority requires an audit to confirm the presence/absence of grounds established by law for recalculating taxes and changing tax notices (sending a request to the registration authorities, checking information about the availability of a tax benefit, determining the start date of application of the current tax base, etc. .), processing the information received and making the necessary changes to information resources (databases, budget payment cards, etc.).

If there are grounds for recalculating the tax(s) and generating a new tax notice, the tax inspectorate no later than 30 days (in exceptional cases, this period can be extended by no more than 30 days): will reset the previously accrued amount of tax and penalties; will generate a new tax notice indicating the new tax payment deadline and send you a response to the appeal (will post it in the taxpayer’s Personal Account).

Additional information can be obtained by calling the tax office or the contact center of the Federal Tax Service of Russia: 8 800 222-22-22.

Tax payment deadlines for the self-employed (Professional Income Tax) in 2021

PIT (professional income tax) must be paid monthly. Payment deadline is until the 25th of the next month. This means that you must pay the NPA for December by January 25th.

The tax authority, no later than the 12th day of the following month, sends through the “My Income” application the amount of calculated tax for the tax period based on checks submitted by the taxpayer through the application

If the tax amount is less than 100 rubles, then it is transferred to the next month.

For example, the tax on NAP for May turned out to be 80 rubles - you may not transfer the tax until June 25. In June, the tax on NAP amounted to 101 rubles. Therefore, by July 25 you need to transfer 181 rubles to the tax authority (for May and June).

Tax on “self-employed” is paid remotely, without a personal visit to the Federal Tax Service, through:

• mobile application “My Tax”;
• personal account on the Tax Service website;
• credit organization (the list is presented on the tax office website).

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23.03.2020

Personal income tax (NDFL)

The personal income tax return (3-NDFL) is submitted no later than April 30 of the year

, following the expired tax period (clause 1 of article 229 of the Tax Code of the Russian Federation (TC RF))[ 1 ].

Personal income tax is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period (clause 4 of Article 228 of the Tax Code of the Russian Federation).

In some cases, individuals who are not individual entrepreneurs must themselves submit a tax return for personal income tax (NDFL) and pay tax to the budget. This situation arises, for example, if an individual receives dividends from a foreign organization.