Tax calendar for 2021 for individual entrepreneurs and LLCs

Income tax

Once a quarter, advance payments for income tax are transferred to organizations whose sales income over the previous four quarters did not exceed an average of 15,000,000 rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation). When calculating your average income, take into account the last quarter of the period for which you file your tax return. The deadline for transferring the advance payment for income tax is no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation).

However, it is also possible to pay income tax on a monthly basis. The organization is obliged to transfer monthly advance payments based on the profit received in the previous quarter if two conditions are simultaneously met:

• she did not apply to switch to monthly advance payments based on actual profits;
• its income for the previous four quarters exceeded an average of 15,000,000 rubles. per quarter (clauses 2 and 3 of Article 286 of the Tax Code of the Russian Federation).

Below is a table with the deadlines for paying income tax in 2018 by legal entities in various situations:

Income tax payment deadline in 2021

Tax calendar for 2021: reporting deadlines

We present to your attention the reporting calendar for 2018. For the convenience of visitors, the information is collected in a table. The calendar is very extensive, so for more convenient use, we advise you to select those reports that relate to your activities. The third column indicates which organizations or individual entrepreneurs submit a specific report.

Value added tax (VAT)

Transfer the VAT amount calculated based on the quarterly results in 2018 evenly over the next three months. Payment deadlines are no later than the 25th of each of these months. For example, the amount of VAT payable to the budget for the first quarter of 2021 must be transferred in equal installments no later than April 25, May 25 and June 25.

If the 25th falls on a non-working day, then VAT must be paid no later than the first working day following the non-working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). For example, November 25, 2021 falls on a Sunday, so the last day to pay the first part (share) of VAT for the third quarter is November 26, 2021. This procedure follows from the provisions of Article 163 and paragraph 1 of Article 174 of the Tax Code of the Russian Federation. We present the deadlines for paying VAT in 2021 in the table (for legal entities).

VAT payment deadlines in 2021

What taxes and fees are established by Russian legislation?

In this block of the article we will describe when to pay taxes for the 4th quarter of 2018, which are mandatory in connection with the use of a particular taxation system. This information is relevant for both organizations and individual entrepreneurs.

We note here that when paying income under employment and civil contracts and paying insurance premiums and personal income tax under them, organizations must be guided by the same deadlines as individual entrepreneurs. Therefore, the table on payment of contributions and personal income tax in relation to hired personnel from the block “When to pay taxes for individual entrepreneurs” is also relevant for organizations.

Next, we list those taxes, contributions and fees with the deadlines for their payment, which are paid regardless of what taxation system is applied (here, the fact that an organization or individual entrepreneur is recognized as a taxpayer in relation to this tax or fee is important):

• Trading fee for the 4th quarter of 2021 - 01/25/2019.
• Water tax for the 4th quarter of 2021 - 01/21/2019 (since 01/20/2019 is a Sunday).
• Mineral extraction tax (MET).

• Gambling tax.
• Environmental fee for 2021 - 04/15/2019.
• Payment for negative impact on the environment for 2021 - 03/01/2019.
• Excise taxes.

For certain categories of taxpayers, payment deadlines may be shifted by three or six months. The conditions for this movement are specified in Art. 204 Tax Code of the Russian Federation.

• The fee for the use of aquatic biological resources can be paid at a time or in the form of regular contributions during the validity period of the permit for the extraction of aquatic biological resources. Subject to gradual payment, its terms:

• for October 2021 - 10/22/2018 (since 10/20/2018 is a Saturday);
• for November 2021 - November 20, 2018;
• for December 2021 - 12/20/2018.

It is necessary to comply with the deadline for paying property tax for legal entities in 2018:

1. Russian companies.
2. Foreign legal entities that have representative offices or taxable real estate in the Russian Federation.

Fill out the declaration online

Tax under simplified tax system

Transfer advance payments for the single tax no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25. This procedure is established by Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

There are different deadlines for paying the single (minimum) tax at the end of the year. As a general rule, organizations must remit tax no later than March 31 of the following year, and entrepreneurs no later than April 30 of the next year. This follows from the provisions of paragraph 7 of Article 346.21 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation. We present the deadlines for paying the simplified tax system in 2021 in the table.

Deadlines for payment of the simplified tax system in 2021

Why are the deadlines for paying taxes and advance payments different?

In general, income tax involves payment of:

• advances - based on the results (in some cases during) the reporting period;
• basic tax - based on the results of the year.

At the same time, additional classifications of these payments are possible based on the specific tax payment scheme.

There are three such schemes:

1. The taxpayer pays:
   advances at the end of the reporting period - 1st quarter, half year and 9 months;
2. income tax for the year.

Thus, financial results are essentially assessed based on the results of each quarter.

3. Monthly advances are made (before the end of the current month), and then additional payments are made on them:
   based on the results of each quarter;
4. results of the year.

This is a more complex scheme - it takes into account the financial results of both the reporting and the previous quarter (or quarters).

5. Paid:
   advances based on the results of each month;
6. tax at the end of the year.

With this scheme, the financial results of each month are taken into account.

Experts from the ConsultantPlus legal reference system explain how monthly advance payments are calculated based on actual profits. Sign up for a trial online access to read.

Enterprises that fall under the criteria listed in paragraph 3 of Art. have the right to apply the first scheme. 286 Tax Code of the Russian Federation.

The rest choose the second or third.

We will tell you by what date the profit for the year must be converted into tax, subject to timely payment to the budget, within the framework of each payment calculation scheme.

Personal income tax on vacation and sick leave benefits

In general, personal income tax must be transferred from wages no later than the day following the date of payment. For example, the employer paid the salary for January 2021 on February 6, 2021. In this case, income was received on January 31. The tax must be withheld on February 6th. And the last date when personal income tax needs to be transferred to the budget is February 7, 2021.

However, personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from January 25 to February 15, 2021. Vacation pay was paid to him on January 20. In this case, consider the income received on the date of issuance of vacation pay - January 20. Tax must be withheld from the payment on the same day. And personal income tax must be transferred to the budget no later than January 31, 2018. Below we provide a table with the deadlines for paying personal income tax on vacation and sick leave benefits in 2021.

Deadlines for paying personal income tax on vacation and sick pay in 2018

Deadlines for payment of insurance premiums to the Federal Tax Service and Social Insurance Fund in 2021

UTII

Transfer the calculated UTII amount no later than the 25th day of the first month following the expired tax period (quarter). That is, no later than April 25, July 25, October 25 and January 25 of the year. This is stated in paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation. Payment of advance contributions to the budget for UTII is not provided.

The deadline for paying UTII may fall on a non-working day. In this case, the tax must be transferred to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Deadline for payment of UTII in 2021

How taxes are paid when using natural resources in 2021

Let us now study what the calendar for paying regional taxes will be like in 2021.

Unified agricultural tax

The deadline for paying the unified agricultural tax in 2021 (UST) is no later than March 31 of the year following the expired tax period. This follows from the provisions of paragraphs 3 and 5 of Article 346.9, paragraph 2 of Article 346.10 of the Tax Code of the Russian Federation.

The last day for tax payment (advance payment) may be a non-working day. In this case, transfer the amount of the unified agricultural tax (advance payment) to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

When to pay transport tax and what happens if you don’t pay?

This question arises for many car owners. After all, they themselves must worry about what tax to pay and when. Unpaid or partially paid tax is considered a violation, and defaulters are held accountable for this.

When to pay transport tax?

Transport tax by individuals must be paid before December 1 inclusive . The deadline for paying tax for 2021 is December 1, 2017, for 2021 - December 1, 2018, etc. The statute of limitations for taxes is three years when the amount exceeds 3,000 rubles. and three years six months if its value is less than 3,000 rubles. Exceptions may occur in cases where the tax office through the court has restored the deadline for filing an application for collection. In a normal situation, in 2021 you can forget about your debts for 2014 and earlier.

// On December 28, 2021, the so-called “Tax Amnesty Law” was adopted, according to Article 12 of which the transport tax arrears accrued as of January 1, 2015, as well as the arrears of penalties accrued on this arrears are subject to write-off for individuals . //

You can calculate the tax amount for your car in advance using a transport tax calculator .

How do you warn about debt?

The tax office warns about the occurrence of debt within three months after the payment deadline: that is, until March 1 - if the tax amount was more than 500 rubles. and within a year - if less than 500 rubles. At the same time, registered letters are sent and messages are received by e-mail. The car owner can check the debts himself on the website nalog.ru in his personal account or on State Services. The standard period for payment of the amounts specified in the request is 8 working days. Got a debt? Get a penalty .

What is a penalty?

Responsibility for unpaid tax arises from the first day of delay, from December 2. The initial punishment for forgetful car owners is a fine.

Amount of penalties = Unpaid tax amount x Number of days of delay x Central Bank key rate in % / 30,000.

Example: You owe 3075 rubles. You want to pay off the debt on December 31st. In this case, in addition to 3,075 rubles, you will have to pay another 23 rubles. Calculation: 3075 rub. x (16 days x 8.25 + 13 days x 7.75) / 30,000 = 23.85 rubles, since the Central Bank rate decreased from 8.25% to 7.75% on December 18, 2017. If you remember about paying the tax in a year, the penalties will increase to 306.32 rubles (3075 rubles x (16 days x 8.25 + 56 days x 7.75 + 323 x 7.5%) / 30,000). The Central Bank rate from February 12, 2018 is 7.5%.

Penalties will accrue until you pay everything, or until the statute of limitations expires - then the debt will be written off.

What are the fines?

20% of the amount of unpaid or partially paid tax, hidden tax base or its illegal understatement. 40% - if they can prove that these actions were committed intentionally. The imposition of a fine occurs at the discretion of the tax office, which has identified unpaid tax.

Debt collection through court

As soon as the amount of arrears exceeds 3,000 rubles , the tax service has six months to file an application for collection in a court of general jurisdiction. A court order is issued by a magistrate alone (without trial or calling the parties to hear their explanations) and has the force of an executive document. A copy of the order is sent to the debtor. If the car owner has objections, he can appeal it within 10 days from the date of receipt of the order. If this happens, the order is canceled and the tax service has another six months to send the claim to the district court, where the case is considered with the participation of the parties.

A small amount of debt does not relieve the car owner from liability. If taxes and penalties amount to even less than 3,000 rubles, then the tax office within 6 months can initiate the procedure for their collection after three years have passed from the date of expiration of the earliest requirement.

After the appeal period has expired, if this has not happened, enforcement proceedings are initiated, on the basis of which the debt is collected from the citizen. The procedure also follows the standard procedure: notification of the debtor, and then forced collection.

How does enforcement occur?

Unpaid tax can be obtained from the debtor by writing off funds from accounts, arrest and subsequent sale of property, including a car, a ban on traveling abroad (if the amount of debt exceeds 30,000 rubles), and restrictions on registration actions.

Criminal liability

A person can be brought to criminal liability only if he evaded paying taxes by failing to provide a tax return or other mandatory documents, or by including knowingly false information in them. Moreover, over three years, the debt must be more than 900,000 rubles and the share of unpaid taxes, fees and insurance premiums in it exceeds 10% of the amounts payable.

The punishment decided by the court may be as follows:

— A fine in the amount of 100,000 to 300,000 rubles or in the amount of wages or other income of the convicted person for a period of one to two years. — Forced labor for up to one year. — Arrest for up to six months. — Imprisonment for up to one year.

Trade tax on the territory of Moscow

The trading fee must be determined and paid every quarter. There are no reporting periods for the trade fee. Transfer the calculated amount of the trading fee to the budget no later than the 25th day of the month following the taxable period (quarter).

Property tax

The deadline for paying the property tax of organizations in 2021 and the deadlines for paying advances on this tax are established by the laws of the constituent entities of the Russian Federation. Regional authorities also set deadlines for payment of transport tax/advance payments.

As for the deadlines for paying land tax and advance payments thereon, they are established by local regulations.

Accordingly, if there are objects of taxation for corporate property tax, transport tax and/or land tax, the payer needs to familiarize himself with the relevant law in order to avoid untimely transfer of tax/advance payment.

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24.07.2017