Accounting statements: closing 2021, preparing for changes

What reports should I submit for the 3rd quarter of 2021? What payments should I send? What are the deadlines for submitting reports and submitting payment orders for personal income tax and VAT? The answers are presented in the form of a table for the accountant about the deadlines for submitting reports for the 3rd quarter of 2021. The table also provides explanations on reporting forms, current BCCs and features of the formation of payment orders.

Declaration form, calculation, informationApprovedDeadline
Social Insurance Fund
Form 4 FSS of the Russian Federation. Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage FSS Order No. 381 dated 09/26/2016 (as amended by Order No. 275 dated 06/07/2017)October 22 (in paper form)
October 25 (in electronic document form)
Personal income tax
Calculation of personal income tax amounts calculated and withheld by the tax agent (6-NDFL)Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ dated 10/30/15 (as amended on 01/17/2018)October 31
Insurance contributions for pension and health insurance
SZV-M Information about the insured personsResolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83pAugust 15
September 17

October 15

DSV-3 Register of insured persons for whom additional insurance contributions for funded pension are transferred and employer contributions are paidResolution of the Board of the Pension Fund of the Russian Federation 06/09/2016 N 482p22 of October
Calculation of insurance premiumsOrder of the Federal Tax Service of Russia N ММВ-7-11/ dated 10.10.2016October 30
VAT, excise taxes and alcohol
Presentation of the log of received and issued invoices in the established format in electronic form for the first quarter of 2021. The log is submitted by non-VAT payers, taxpayers exempt under Article 145 of the Tax Code, not recognized as tax agents, in the case of issuing and (or) receiving invoices by them - invoices when carrying out business activities under intermediary agreements.Clause 5.2. Article 174 of the Tax Code of the Russian Federation 22 of October
Submission of a tax return on indirect taxes when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic UnionOrder of the Ministry of Finance of the Russian Federation No. 69n dated 07/07/2010August 20
September 20

22 of October

Tax return for value added taxOrder of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ dated October 29, 2014 (as amended on December 20, 2016)the 25th of October
Tax return on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing productsOrder of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ dated January 12, 2016August 27
September 25

the 25th of October

Tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcyclesOrder of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ dated January 12, 2016August 27
September 25

the 25th of October

Submission of declarations on alcohol (with the exception of declarations on the volume of grapes)Decree of the Government of the Russian Federation dated 08/09/2012 No. 815 (as amended on 05/13/2016)22 of October
UTII
Tax return for UTIIOrder of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ dated 07/04/2014 (as amended on 10/19/2016) There may be a new form!22 of October
Unified (simplified) tax return
Unified (simplified) tax returnOrder of the Ministry of Finance of the Russian Federation No. 62n dated February 10, 200722 of October
Income tax
Tax return for income tax of organizations calculating monthly advance payments based on actual profit receivedOrder of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/August 28
September 28

29th of October

Tax return for income tax of organizations for which the reporting period is the first quarter, half a year and nine monthsOrder of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/29th of October
Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld (when calculating monthly payments)Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/August 28
September 28

29th of October

Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheldOrder of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/29th of October
Tax return for income tax of a foreign organizationOrder of the Ministry of Taxes and Taxes of the Russian Federation of January 5, 2004 No. BG-3-23/129th of October
Tax return on income received by a Russian organization from sources outside the Russian FederationOrder of the Ministry of Taxes and Taxes of the Russian Federation of December 23, 2003 No. BG-3-23/August 28
September 28

29th of October

Property tax
Calculation of advance payment for corporate property taxOrder of the Federal Tax Service of the Russian Federation No. ММВ-7-21/ dated 03/31/17October 30
MET
Tax return for mineral extraction taxOrder of the Federal Tax Service No. ММВ-7-3/ dated 05/14/2015 (as amended on 04/17/2017)August 31
October 1

October 31

Water tax
Tax return for water taxOrder of the Federal Tax Service No. ММВ-7-3/ dated 09.11.201522 of October
Gambling tax
Tax return for gambling business taxOrder of the Federal Tax Service of Russia dated December 28, 2011 No. ММВ-7-3/August 20
September 20

22 of October

Read also

24.01.2018

Composition and duration

The composition of the financial statements for the year 2021 – balance sheet, financial results statement and appendices (Part 1 of Article 14 of Law No. 402-FZ).

The appendices to the balance sheet are the statement of cash flows, the statement of changes in equity and the notes.

The deadline for submitting reports for 2021 to the Federal Tax Service and Statistics is 04/01/2019.

Annual reports must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.

If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99). Therefore, financial statements for 2021 must be submitted no later than April 1, 2021 inclusive (March 31 is a day off).

What is regulated

Payment of taxes is regulated by the Tax Code of the Russian Federation. The procedure for preparing certain types of reporting and tax return forms are approved by Orders of the Federal Tax Service. Issues of payment and transfer of taxes are regulated by Letters of the Federal Tax Service. Responsibility for failure to submit a declaration and other tax offenses is established by Art. 119-124 Tax Code of the Russian Federation.

The preparation of reporting should be carried out by competent employees who are directly responsible for the timing and procedure for processing various types of reporting at the enterprise. In case of conflict situations with the tax office, you should obtain the support of a competent lawyer.

List of reports for LLCs on the simplified tax system, OSNO, UTII for the 3rd quarter of 2018.
Report namedateWhere to take it
SZV-M15.10.2018Pension Fund
4-FSS (in paper form)20.10.2018FSS
4-FSS (electronic)25.10.2018FSS
Declaration on UTII (for individual entrepreneurs and LLCs)20.10.2018Inspectorate of the Federal Tax Service
Single simplified declaration (in the absence of movements in the current account and cash register on OSNO)20.10.2018Inspectorate of the Federal Tax Service
VAT declaration25.10.2018Inspectorate of the Federal Tax Service
Income tax return28.10.2018Inspectorate of the Federal Tax Service
6-NDFL31.10.2018Inspectorate of the Federal Tax Service
RSV30.10.2018Inspectorate of the Federal Tax Service
List of reports for organizations

different if

  1. You have a simplified tax system, then you do not submit a declaration of profit and VAT.
  2. If the LLC is on UTII, then a declaration on UTII is added to paragraph 1.
The list of reports for individual entrepreneurs without employees consists of:
  1. On UTII - Declaration on UTII,
  2. There are no reports on the simplified tax system, only for the year,
  3. There is no reporting on the Patent,
  4. On OSNO with VAT - VAT Declaration.
List of reports for individual entrepreneurs and employees.

Employee reports are added to the report items from the previous section:

  1. 4-FSS,
  2. SZV-M,
  3. 6-NDFL,
  4. RSV

>Quarterly reporting

Quarterly reporting is tax reporting and reporting to extra-budgetary funds, which is submitted quarterly.

Rating
( 1 rating, average 5 out of 5 )
Did you like the article? Share with friends:
For any suggestions regarding the site: [email protected]
Для любых предложений по сайту: [email protected]