New rules for determining the tax period for various taxes for individual entrepreneurs and legal entities. End of tax period 2021

What is meant by tax period in Russia?

The tax period in Russia is a period of time after which the final tax base is drawn up, and the tax is calculated and paid from it (Clause 1 of Article 55 of the Tax Code of the Russian Federation). In most cases, this period is equal to a calendar year, but can be a quarter or a month.

In the Tax Code of the Russian Federation, a tax period of less than 1 year is established for a number of taxes. Thus, a quarterly tax period is defined for VAT (Article 163 of the Tax Code of the Russian Federation), water tax (Article 333.11 of the Tax Code of the Russian Federation), UTII (Article 346.30 of the Tax Code of the Russian Federation), and trade tax (Article 414 of the Tax Code of the Russian Federation).

The shortest tax period, lasting only a month, is defined, for example, for taxes such as mineral extraction tax (Article 341 of the Tax Code of the Russian Federation) and excise taxes (Article 192 of the Tax Code of the Russian Federation).

But even the legally established period is not always the same length. Art. 55 of the Tax Code of the Russian Federation considers the following cases of lengthening and shortening the tax period:

• for newly formed companies or individual entrepreneurs, the moment of state registration of which is located between January 1 and December 31 (August 25, for example), the first tax period is shortened and is from 08/25/2017 to 12/31/2017 (paragraph 2, paragraph 2, article 55 Tax Code of the Russian Federation);
• for a company (or individual entrepreneur) registered in December (for example, 12/08/2016), the first tax period becomes longer than usual - from 12/08/2016 to 12/31/2017 (paragraph 3, paragraph 2, article 55 of the Tax Code of the Russian Federation);
• for organizations and individual entrepreneurs who decide to reorganize or even liquidate their business during the year, the last tax period will be shortened compared to the usual one; as a result, its duration will be, for example, from 01/01/2017 until the moment of reorganization or liquidation (paragraph 1, paragraph 3, article 55 of the Tax Code of the Russian Federation);
• if a company or individual entrepreneur was created in 2021 and was liquidated (reorganized) at the same time, then the tax period for them is the time period from the moment of state registration until the moment of liquidation (reorganization) (paragraph 2, paragraph 3, article 55 of the Tax Code of the Russian Federation);
• for a company (or individual entrepreneur) created in December 2021 (for example, 12/20/2016) and ceased operations in 2021 (for example, 12/30/2017), the tax period will be the time period from 12/20/2016 to 12/30/2017 (paragraph 3 clause 3 of article 55 of the Tax Code of the Russian Federation);
• for a foreign company that has recognized itself as a tax resident, the duration of the tax period depends on the date of recognition specified in the statement about this event (clause 6 of Article 55 of the Tax Code of the Russian Federation).

Similar rules apply for a tax period equal to a quarter. However, the time period that allows it to be extended is not equal to 1 month (December), as for a year, but to 10 days remaining until the end of the quarter (paragraph 3, clause 3.1, paragraph 3, clause 3.2, article 55 of the Tax Code of the Russian Federation).

Order dated October 3, 2018 No. ММВ-7-11/ [email protected]

In accordance with paragraph 7 of Article 80 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2021, No. 32 (Part 2), Art. 5127), the provisions of Chapter 23 “Individual Income Tax » part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2021, No. 32 (Part 2), Art. 5127), subclause 5.9.36 of Clause 5 of the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation dated September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service” (Collected Legislation of the Russian Federation, 2004, No. 40, Art. 3961; 2021, No. 26, Art. 3847), I order:

1. Approve:

• tax return form for personal income tax (form 3-NDFL) in accordance with Appendix No. 1 to this order;
• the procedure for filling out the tax return form for personal income tax (form 3-NDFL) in accordance with Appendix No. 2 to this order;
• format for submitting a tax return for personal income tax (form 3-NDFL) in electronic form in accordance with Appendix No. 3 to this order.

2. To recognize as invalid:

• order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/ [email protected] “On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for tax on personal income income of individuals in electronic form" (registered by the Ministry of Justice of the Russian Federation on January 30, 2015, registration number 35796);
• order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/ [email protected] “On amendments to the annexes to the order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/ [email protected] ” (registered by the Ministry of Justice Russian Federation 12/18/2015, registration number 40163);
• order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected] “On amendments to the annexes to the order of the Federal Tax Service of Russia dated 24.12.2014 No. ММВ-7-11/ [email protected] ” (registered by the Ministry of Justice Russian Federation 10/18/2016, registration number 44076);
• Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/ [email protected] “On amendments to the annexes to the order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/ [email protected] ” (registered by the Ministry of Justice Russian Federation 12/15/2017, registration number 49266).

3. This order comes into force after two months from the date of its official publication, but not earlier than 01/01/2019, and is applied starting from the submission of a tax return for personal income tax for the tax period 2021.

4. Control over the implementation of this order is entrusted to the deputy head of the Federal Tax Service, who coordinates methodological support for the work of tax authorities on the issues of calculation, completeness and timeliness of entering personal income tax into the relevant budget.

Head of the Federal Tax Service M.V. Mishustin

Under what circumstances can the tax period not be lengthened or shortened?

Taxpayers working for UTII cannot use the rule of changing the length of the tax period (paragraph 2, paragraph 4, article 55 of the Tax Code of the Russian Federation).

For a tax period defined as a month, its duration is taken according to the actual number of days of the taxpayer’s existence in it, if such existence does not cover the entire period (clauses 3.3 and 3.4 of Article 55 of the Tax Code of the Russian Federation).

There is no provision for extension of the tax period for tax agents. It can only be reduced (clause 3.5 of Article 55 of the Tax Code of the Russian Federation). But for those working on a patent, the rules for lengthening/shortening the tax period do not apply at all (paragraph 1, paragraph 4, article 55 of the Tax Code of the Russian Federation).

What is a reporting period and when is it considered equal to the tax period?

A reporting period is a period of time for which a taxpayer must report on a specific tax or, if necessary, transfer an advance. It is shorter in duration than the tax period.

Typically, one tax period contains several reporting periods, and the law determines their exact number. For example, for land tax paid by organizations, Art. 393 of the Tax Code of the Russian Federation, the calendar year is established as a tax period, and quarters, accordingly, are indicated as reporting periods.

At the same time, the Tax Code provides for the possibility of completely abandoning reporting periods for certain types of taxes. For example, since land tax is classified as local, local governments are given the right not to establish reporting periods for this tax (clause 3 of Article 393 of the Tax Code of the Russian Federation).

In such cases, the tax and reporting periods coincide in length (tax reporting period).

For information on how land tax is paid, read the material “Procedure and deadlines for paying land tax in 2016-2017” .

Deadlines for submitting reports to the Pension Fund in 2021

The following table shows the deadlines for submitting reports to the Pension Fund in 2018.

What does the expression “tax payment period” mean?

The period of tax payments is a time period after the end of the tax period, when taxpayers make tax payments to the budget within a legally defined period. The expression “tax payment deadline” is usually used - it, like the duration of the tax period, is determined by the norms of the Tax Code of the Russian Federation.

Payment deadlines, as a rule, remain unchanged from year to year, and the taxpayer prepares for them in advance in order to pay his tax obligations on time and in full. However, under the pressure of circumstances, corrections are still made. For example, for a tax such as VAT, legislators have repeatedly changed the deadline and procedure for payment in recent years. Just a few years ago, quarterly calculated VAT amounts were paid by payers of this tax no later than the 20th day of the month following the reporting quarter. Now the payment deadline has been postponed until the 25th, and the amount of VAT payable at the end of the quarter is divided into 3 parts and paid within 3 months in equal installments.

“How long is the tax and reporting period for VAT in 2021?” will help you understand all the nuances of the tax and reporting periods for VAT, as well as find out the specifics of paying it to the budget. .

Table for submitting reports and paying taxes

The postponement of tax payment deadlines discussed below applies only to companies and individual entrepreneurs that are listed in the SME register as of 03/01/2020 and whose main activity relates to the industries most affected by the coronavirus epidemic.

Income tax is a major revenue item of the state budget. Therefore, you will make advance payments quarterly or monthly throughout the year.

To prepare for a tax “attack,” use a tax calendar and prepare the necessary reports in advance.

The tax payment deadline is similar if you pay the entire VAT amount once a quarter. But the law allows you to pay the tax monthly in equal installments, then the payment deadline is until the 25th of each month.

If the client fails to timely submit documents confirming the expenses for the acquisition, sale and storage of securities within the period specified above, the tax base will be calculated without taking into account these expenses, which may lead to a significant increase in the amount of tax.

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

Is it possible to change the tax period

The tax period is one of the mandatory elements of taxation, without which no tax can be established (Clause 1, Article 17 of the Tax Code of the Russian Federation).

For certain types of taxes, adjustment of the duration of the tax period is possible only under one indispensable condition - if changes are made to the Tax Code of the Russian Federation. This also applies to those taxes, individual elements of which are established and adjusted by local or regional authorities (for example, they have the right to set their own tax rates, payment deadlines, etc.).

Results

The tax period is a time period established by the Tax Code of the Russian Federation, after which the tax is calculated and paid. For most taxes, it is a calendar year. For certain taxes, a shorter tax period is provided (quarter or month).

The reporting period is the period of time for which the taxpayer must report and advance the budget.
This period is shorter in duration than the tax period. In some circumstances, reporting periods are not established if this is required by regional or local legislation in relation to the relevant types of taxes. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Deadlines for submitting reports to the Social Insurance Fund in 2021

The deadline for submitting 4-FSS in 2021 depends on the method of submitting the calculation (on paper or electronically). Here is a table with deadlines for submitting reports to the Social Insurance Fund in 2021:

Employers must also confirm their main activity for 2021. This must be done no later than April 16, 2018.