What taxes need to be paid for the 3rd quarter of 2021 and when?

Tax calendar by reporting dates for the 3rd quarter

Before you issue tax payments for the 3rd quarter, you must fill out reports for the 3rd quarter. The types of taxes requiring reporting based on the results of the 3rd quarter depend on:

• on the applied taxation system;
• the duration of the tax period established by the Tax Code of the Russian Federation (based on the results of September, the 3rd quarter or 9 months).

The tax calendar will help you detail tax reporting for the 3rd quarter by deadline:

Please note that 10/25/2020 and 10/31/2020 are holidays. In such cases, in accordance with clause 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline may be postponed to the next nearest working day. Thus, taxpayers have 1 additional day to prepare reports (the reporting deadlines are postponed to October 26 and November 2, respectively). But we recommend submitting the 4-FSS report submitted under the TKS no later than October 23, 2020, since the activities of the department are not subject to tax legislation, and this issue is not regulated in Law No. 125-FZ.

When and how to report if no activity was carried out, we will find out on the forum.

Find out how the deadlines for submitting reports for the 3rd quarter are related to the codes entered in the declarations in the next section.

We recommend you the legal calendar for the 3rd quarter of 2021, which was compiled by ConsultantPlus experts. It will help you not to miss a single significant change in legislation, including taxes and personnel. You can get a trial full access to K+ for free.

When are advance payments for the 3rd quarter made when applying the simplified tax system and unified agricultural tax?

Special regimes are often characterized by a one-time submission of tax reports for the regime tax at the end of the year, which is the tax period. Thus, tax reports under both the simplified tax system and the unified agricultural tax must reach the inspectorate only after the end of the reporting year. That is, for the 3rd quarter of 2021, you do not need to report on the single tax in either mode.

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However, despite the lack of reporting, advance payments for the 3rd quarter of 2021 are still calculated when using the simplified system. They are transferred to the budget until October 25.

Agricultural producers must transfer in the 3rd quarter the amount of the advance payment calculated based on the results of the half-year by July 27 (07/25/2020 is a day off). And at the end of the 3rd quarter they no longer need to pay anything.

Important! Starting from January 1, 2019, entities applying the single agricultural tax regime began to be recognized as VAT payers. And if they have not formalized an exemption from paying it, they need to report on it and transfer it to the budget of the Russian Federation. The deadlines for submission and payment coincide with the deadlines established for general regime documents.

How are the deadlines for submitting reports for the 3rd quarter related to period codes?

The deadlines for reports for the 3rd quarter depend on the type of tax, each of which has its own type of reporting (declaration or calculation). Moreover, each tax reporting document contains a mandatory field “Tax (reporting) period code” - it is filled in with a set of numbers specially provided for by tax legislation.

Reporting for various taxes based on the results of the 3rd quarter may include different types of such codes depending on the length of the tax (reporting) period (see table below):

* The code is applied if a tax report is prepared for a consolidated group of taxpayers.

** Code used during liquidation (reorganization) of organizations.

You will find a complete collection of reporting (tax) period codes for all reporting forms in ConsultantPlus. Get trial access to the system and go to the Ready-made solution.

What is the difference between the tax period code indicated in the declaration and the similar code reflected in the payment order, see here.

Working hours standards for 2021. Taking into account the coronavirus quarantine.

For those who entered holidays related to coronavirus (Covid-19) - see the data in blue.

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Using this online service, you can conduct accounting on OSNO (VAT and income tax), generate payment slips, 4-FSS, SZV-M, submit any reports via the Internet, etc. (from 350 rubles/month). 30 days free. With your first payment (via this link) three months free.

When do you need to submit a declaration under the Unified Agricultural Tax based on the results of the 3rd quarter?

If you apply a single agricultural tax, during the autumn reporting campaign (after the 3rd quarter) follow the following procedure:

• submit your Unified Agricultural Tax declaration by October 25 if you ceased your activities in September;
• do not report on the results of the 3rd quarter for agricultural tax if you continue to work.

This follows from Art. 346.7 of the Tax Code of the Russian Federation, establishing for the Unified Agricultural Tax as:

• the reporting period is half a year (9 months or the 3rd quarter are not recognized as reporting periods for this tax);
• tax period year.

And also from paragraph 2 of Art. 346.10 of the Tax Code of the Russian Federation, which defines the reporting date for agricultural tax:

• March 31 of the year following the expired tax period, if the calendar year has been fully worked out;
• The 25th day of the month following the month of termination of activity as an agricultural producer, if you decided not to apply the Unified Agricultural Tax without waiting for the end of the year.

The specified dates are also acceptable for the payment of agricultural tax (clause 5 of Article 346.9 of the Tax Code of the Russian Federation).

September reporting and payment of tax obligations for taxpayers using a patent

At the end of the 3rd quarter, the budget does not expect payments from you, and the tax authorities do not expect reports for the 3rd quarter, if you:

• apply the patent taxation system (PTS);
• you have not violated the criteria for applying PSN;

Find out about the criteria for PSN here.

• you do not voluntarily intend to stop patenting activities;
• you apply the PSN rate = 0% and the right to use it is not lost based on the results of the 3rd quarter.

It should be noted that you will not have to report on PSN at all (neither for quarters, nor for the year) - the Tax Code of the Russian Federation does not provide for patent declarations for this category of taxpayers (Article 346.52 of the Tax Code of the Russian Federation).

If there are no problems with tax reporting for the 3rd quarter, the picture with patent payments is somewhat different - at the end of the 3rd quarter, you must pay for the patent or part of it based on the following algorithm (clauses 2–3 of Article 346.51 of the Tax Code of the Russian Federation):

• if you received a patent for a period of up to 6 months (for example, for the period from June to October), you must pay the tax in full no later than October (the expiration date of the patent);
• If your patent term is from 6 to 12 months, at the end of the 3rd quarter you need to pay:
• 1/3 of the tax - this must be done no later than 90 calendar days after the start of application of the patent (for example, the permissible period for payment of 1/3 of the cost of the patent expires in October if you started patenting activities in August);
• 2/3 tax if your patent expires in October;
• the full cost of the patent if the individual entrepreneur has lost the right to apply a tax rate of 0% and the patent expires in October.

If you paid the full cost of the patent, but stopped doing business before the end of its term, you can return the overpayment or offset it (Article 78 of the Tax Code of the Russian Federation).

Explanations for the tax calendar

Below is information about the deadlines for filing tax returns and paying taxes and fees in the 3rd quarter of 2021 according to established calendar dates, taking into account those established by law:

1. General deadlines for submitting reports and paying taxes and fees

2. Deadlines for submitting reports and paying taxes and fees when applying UTII

3. Deadlines for payment of taxes and fees when applying OSN

4. Deadlines for payment of taxes and fees when applying the simplified tax system

The accountant's tax calendar includes information on the deadlines for submitting tax and accounting reports according to the calendar dates established by various laws in:

1. Tax Inspectorate (FTS);
2. Social Insurance Fund (SIF);
3. Pension Fund (PF).
4. Rosstat, Rosprirodnadzor, currency control authorities and other authorized state authorities. organs.

All information is posted in chronological order.

The dates no later than which any reporting must be submitted are indicated in the form of a hyperlink . In order to find out detailed information about reporting for this date, you just need to click on this date.

For convenience, the calendar contains information about weekends and holidays (production calendar), in which calendar days are highlighted in the following colors:

• weekends and holidays
• pre-holiday days
• work days

Information on the timing and composition of accounting and tax reporting is intended for small and medium-sized businesses, with the exception of reporting:

• on excise taxes;
• for budgetary organizations;
• for organizations that are payers of mineral extraction tax;
• for producers of alcoholic and (or) excisable alcohol-containing and tobacco products;
• participants of the Skolkovo project;
• persons “mastering” budget money;
• simple partnerships;
• concessionaires and trustees.

Financial statements for the 3rd quarter

Financial statements for the 3rd quarter. most companies do not do so unless the condition for the mandatory submission of interim reporting is specified in the constituent documents or other internal company documents.

But even in this case, the tax authorities do not see these reports, since under Art. 15 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, the reporting period for accounting is 1 year (except for cases of reorganization, liquidation or creation of a legal entity).

Learn about the features of accounting reporting and the composition of its users from the materials in this section of our website..

Useful links on the topic “Accountant’s tax calendar for the 3rd quarter of 2021”

1. Minimum wage rates in Russia and regions
2. Living wage in Russia and regions
3. Tax and accounting reporting forms
4. Legal calendar for 2021
5. Production calendar for 2021
6. How to fill out a payment order
7. How to get a deferment (installment plan) for paying taxes
8. KBK codes from 01/01/2021
9. Where to submit reports:
   addresses, telephone numbers, websites, details of tax inspectorates of St. Petersburg
10. addresses, telephone numbers, websites, details of Moscow tax inspectorates
11. find out the address of your tax office (other cities in Russia)
12. Find out if your organization (you as an individual entrepreneur) is included in the inspection plan for 2021
13. Calculation of FSS benefits in 2021 - 2021
14. Insurance premium rates in 2014-2021
15. Law No. 402-FZ “On Accounting” and commentary to it
16. Work and vacation on New Year's holidays
17. If vacation and public holidays coincide

Results

Payment of taxes for the 3rd quarter is associated with the process of submitting reports for the 3rd quarter - without calculating tax obligations, the amount to be paid is unknown.

In October, firms and individual entrepreneurs submit declarations on UTII, income tax, mineral extraction tax, VAT and submit other tax reports to the tax authorities.
It is necessary to have time to report and pay according to different deadlines for submitting taxes for the 3rd quarter (no later than October 20, 26 and 30 and November 2). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Which companies had their tax payments written off for the 2nd quarter?

Those who have been particularly affected by the spread of coronavirus infection (172-FZ dated 06/08/2020) are eligible for the benefit. Who is entitled to write off taxes (Article 2 172-FZ):

• individual entrepreneurs;
• organizations included in the unified register of small and medium-sized businesses, based on information from tax reporting for 2021;
• socially oriented non-profit organizations that have received certain grants and subsidies from the state since 2017;
• religious organizations;
• NPO from paragraphs. 19 clause 1 art. 265 Tax Code of the Russian Federation.

Here are the conditions for writing off income tax for the 2nd quarter of 2020 (apply to other contributions, except VAT):

1. Be in the SME register as of 03/01/2020.
2. Submit tax returns on time.
3. Belong to one of the affected sectors of the economy.

Tax authorities write off contributions according to OKVED - according to the main code of the type of economic activity of a company or individual entrepreneur. Crisis activities are enshrined in Decree of the Government of the Russian Federation No. 434 of 04/03/2020.