When to submit annual reports to the Federal Tax Service?

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So, you have decided to do without the help of specialized companies and want to conduct and submit tax reports yourself.

To prepare a report to the Federal Tax Service, the initial information will be the tax regime system applied by the individual entrepreneur or organization.

How to submit tax reports?

Reports to the tax office can be submitted in person or through a representative, and can also be sent by mail or via the Internet. By the way, the latter option is preferred by an increasing number of individual entrepreneurs and LLCs. The advantages are obvious: there is no need to stand in queues, wasting time, install special programs for preparing reports, you can submit reports and declarations at any time of the day.

The ability to send tax reports via the Internet is provided in the online accounting “My Business”.

By becoming a user of the service, you will not look for options on how to submit a report to the tax office for free - after free registration in “My Business”, you will be able to learn how to submit reports to the tax office yourself. It is important that this does not take much time, and you will be sure that everything is done correctly and the order is not broken.

Types of reports and declarations to the Federal Tax Service

Reports on simplified tax system and UTII

If a simplified taxation system is used, then an individual entrepreneur without employees is limited only to filing a declaration according to the simplified tax system; it is submitted for the reporting year no later than April 30 of the year following the reporting year. Organizations using the simplified tax system also submit a declaration once a year, but until the end of March inclusive.

Generate a simplified taxation system declaration online

Payers of the single tax on imputed income submit reports to the tax office quarterly - no later than the 20th day of the first month following the previous quarter.

Generate UTII declaration online

In addition, LLCs and individual entrepreneurs with employees (in terms of basic tax reporting), regardless of the taxation regime, must report on the average number of employees - no later than January 20 of the year following the reporting year; for personal income tax ( NDFL ) - no later than April 1 of the year that follows the reporting year in form 2-NDFL and no later than the last day of the month following the first quarter, half year, 9 months and no later than April 1 of the year of the previous year. Form 6-NDFL (from reporting for the first quarter of 2021).

Personal income tax declaration

Personal income tax is a tax imposed on the income of an individual or individual entrepreneur. Payers of this tax are all individuals and individual entrepreneurs (using special tax regimes) who receive any income.

There are several forms of declaration for this tax. The most common are:

2-NDFL

2-NDFL - certificate of income of an individual. It is a form of accounting for employee income and withholding personal income tax. This report must be submitted to all organizations and entrepreneurs using hired workers. It must be remembered that the report must be submitted for each employee to whom payments were made during the reporting period. This declaration must be submitted once a year, no later than April 1 of the year following the reporting year.

3-NDFL

3-NDFL is a document that reflects information about the income of an individual or entrepreneur. This report must be provided to individual entrepreneurs who do not use special tax regimes and to individuals who received income other than payments from the employer (sale of property, provision of services, private practice, etc.). The declaration must be submitted once a year by April 30 of the year following the reporting year.

Submission of tax reports to the Federal Tax Service

Organizations and individual entrepreneurs must submit tax reports to the Federal Tax Service. Moreover, most of them are required to do this electronically. This is possible both through the website of the Federal Tax Service and using the services of electronic document management operators. Tax reporting is documents that contain information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations. It includes a tax return and tax calculation of the advance payment. Please note that for each tax there is a separate declaration form.

Due to the difficult economic situation in the country associated with the coronavirus pandemic, the deadlines for submitting some reports have been postponed. For example, the deadline for submitting the UTII declaration for the 1st quarter of 2021 was postponed by three months. Now you can send this report until July 20.

And this is not the only relief from the state regulator related to coronavirus. You should carefully monitor postponements in the Taxcom Knowledge Base section. You can also check with the tax office itself about reporting and its deadlines for submission in May-June 2021.

Who submits reports to the Federal Tax Service in electronic form?

This year, 2021, all payers of value added tax (VAT) must submit reports to the tax office via the Internet. Enterprises with 100 or more employees are also required to send electronic declarations and calculations of advance payments, regardless of the regime applied (OSNO/USN/UTII).

As for reporting on personal income tax (NDFL), sending reports via the Internet promises those organizations that employ 25 or more people. In 2020, two reports will be submitted - 2-NDFL (annually) and 6-NDFL (quarterly).

Who must submit declarations electronically: a detailed list

So, in 2021, reporting via the Internet in the form of declarations is mandatory: - all VAT payers, including tax agents; — taxpayers whose average number of employees for the previous calendar year exceeded 100 people; — newly created (including during reorganization) organizations with more than 100 employees; - the largest taxpayers - regardless of the average number of employees.

The list of the largest taxpayers is formed more than once: the Federal Tax Service Inspectorate annually updates it based on certain criteria (Order of the Ministry of Taxes of Russia dated April 16, 2004 No. SAE-3-30 / [email protected] ).

Who must submit a new report on insurance premiums

In 2021, sending such reporting as a unified calculation of insurance premiums is mandatory for: - insurance premium payers whose average number of employees in whose favor payments and other remunerations are made for the previous billing period is more than 25 people; — newly created organizations whose number of the above-mentioned employees also exceeds 25 people.

These categories of organizations and individual entrepreneurs must report to the tax authority using the KND form 1151111.

How to submit reports through the tax website

The tax inspectorate website contains a service through which taxpayers, as part of a pilot project, can send tax and accounting reports.

There is nothing complicated in sending reports through the Federal Tax Service website, but there are some pitfalls. So, even though you can submit tax reports there for free, it is still impossible to do this if you do not have an electronic signature. It will need to be purchased additionally at the Certification Center. From this point of view, it is probably more profitable to immediately purchase the service of an EDF operator - for example, the Taxcom company. All tariffs for electronic reporting include an electronic signature and CryptoPro for working with it. In addition, in order to send tax reports through the Federal Tax Service website, all data must be entered manually, which will take a lot of time. And in the EDF operator’s system, many data on your company will be loaded automatically.

However, in addition to reporting through the Federal Tax Service website, there are other ways to submit a report electronically. Thus, in the IT market there are services of EDI operators, with the help of which you can easily send tax reports via the Internet.

Submitting reports via the Internet: Taxcom solution

You can send reports to the tax office and more through the Taxcom Online-Sprinter company service. What is he?

This is an online account, to access which you only need a personal computer, a stable Internet connection and an electronic signature. Login is carried out using your username and password, quickly and easily. No additional software needs to be installed.

Absolutely all of the company’s tariff plans for reporting via the Internet include unlimited sending of documents to all divisions of the Federal Tax Service. However, reporting to the tax office is not the only type of reporting that taxpayers are required to submit. You can also choose a more advanced tariff or additionally connect an exchange with other regulatory authorities: FSS, Rosstat, RPN, Central Bank.

What else is included in the tariffs

The service has a built-in accountant calendar: it is personal for each specific user. The calendar will remind you of upcoming deadlines for each type of report. Text prompts for filling out report forms will reduce the time and effort of an accountant, and an automatic error checking system will prevent you from sending an incorrectly completed document.

Reconciliation with the budget has been implemented: in all tariffs, Taxcom provides certificates on the status of settlements with the Federal Tax Service and the Pension Fund of the Russian Federation, reconciliation reports, statements of transactions, a list of sent reports and other documents.

Taxcom has also implemented electronic document management with counterparties into its software. This is an unlimited number of incoming documents and a favorable package for outgoing ones. Exchange UPD and invoices in a few clicks.

VAT reconciliation is another advantage of Taxcom software. The user will be able to reconcile purchase and sales books, invoice journals, and generate responses to Federal Tax Service auto-requests.

The service also includes an assessment of the likelihood of an audit: using 12 criteria, the financial and economic activities of the organization are compared with the risks.

Submission of personnel reports is also available in the Taxcom software functionality. Online Sprinter also has the ability to connect an additional workplace for an HR employee. The service has already implemented work with electronic sick leave and new forms of reports on electronic work books SZV-TD and SZV-M.

Shares

Taxcom offers new clients to submit a tax report via the Internet for free during the “Test Drive” campaign. This is a great opportunity to get acquainted with Online Sprinter during a trial period.

The company offers 30 days of free reporting via the Internet to all departments of government agencies and free testing of services. You can submit a request for a test drive using this link.

The company also offers discounts for a group of companies - when connecting two or more organizations. The size of the discount depends on the number of organizations using the subscription service.

Submitting tax reports via the Internet: trend of the times

In conclusion, we note that over the past few years there has been a steady trend towards transferring document flow with government agencies to electronic form. Moreover, this applies not only to companies that are already required by law to send reports in electronic form, but also to those who can still do this on a voluntary basis.

After all, submitting reports to the tax office via the Internet is much more convenient than by personal visit to the tax authority or by sending it by Russian post. By submitting your reports electronically, you avoid exhausting queues during personal visits to the inspectorate, and eliminate controversial situations with the government agency about the timing of sending reports by mail.

Submitting reports via the Internet also has advantages for regulatory authorities. They save time on processing paper reports from taxpayers and quickly bring everything to uniform formats.

Read about other electronic reporting opportunities, latest legislative changes and new company promotions in a special section of the Taxcom Knowledge Base.

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VAT declaration

VAT - value added tax. Accounts for 18% of the difference between the cost of goods/services and the costs of their production.

A VAT return must be submitted to all organizations and entrepreneurs that do not use special tax regimes.

The VAT return must be submitted every quarter no later than the 25th day of the month following the reporting quarter.

Attention! Since 2015, the VAT return is the only return that must be submitted electronically. Submitting a declaration in paper form is equivalent to not submitting a declaration.

We will show you how to generate any declaration automatically in 3 clicks using the “My Business” service

Try for free

Reporting calendar for 2021: quarterly

Previously, we posted on the website a calendar of deadlines for submitting tax reports and reporting to funds for the entire 2021. It is compiled according to the logic: “Where are we renting? – when do we hand over?

Now we post the calendar quarterly.
He will help you plan your work monthly. The logic of the calendar: “due date – what and where are we submitting?” You can also download the quarterly reporting calendar in Word format. Q1 2021: reporting deadlines

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What are the consequences of untimely submission of the SZV-M form for a working pensioner?
III quarter 2021: reporting deadlines

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in the fourth quarter of 2021: reporting deadlines

Declaration on property tax of organizations

Organizational property tax is a tax imposed on the property of an organization. The tax base for this tax is all movable and immovable property on the balance sheet of the organization. Payers of this tax are all organizations that have movable or immovable property on their balance sheet and do not apply special tax regimes.

The tax return for this tax is drawn up in the form KND 1152001, which reflects the average value of the organization’s property on the 1st day of each month of the reporting period and the month following the reporting period. The reporting period for this declaration is 1 quarter, the tax period is 1 year. At the end of each reporting and tax period, an organization or entrepreneur must submit a declaration and make advance payments. The declaration is submitted to the tax authorities no later than the 30th day of the month following the reporting or tax period.

LLC reporting in 2021

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The reporting documentation, which is required to be submitted to the regulatory authorities of a legal entity, can be divided into 5 groups:

1. Reporting according to the selected tax regime.
2. Reporting for employees (mandatory, since in any organization there is at least one worker - a manager).
3. Financial statements.
4. Reporting on other taxes.
5. Statistical reporting (to Rosstat).

Note: in addition to submitting reports, cash transactions are kept track of, and LLCs using the simplified tax system keep records of income/expenses in KUDiR.

If you don’t want to sort through a bunch of reporting and waste time going to the tax office, you can use this online service, which has a free trial period.

Reporting according to the applicable taxation system

It is submitted to the Federal Tax Service inspection at the place of registration of the legal entity (a separate division of the legal entity / at the place of actual conduct of UTII activities).

When combining different taxation systems, reporting should be submitted separately for each tax regime applied.

Reporting for employees

Reporting documentation for employees can be divided into 3 categories depending on the authority to which such reporting is submitted: the Federal Tax Service, the Social Insurance Fund and the Pension Fund.

Financial statements

All companies are required to annually submit accounting reports to the Federal Tax Service at the place of registration, regardless of the tax regime used and the number of hired personnel.

Accounting reports are submitted at the end of the calendar year no later than March 31 of the year following the reporting year.

The number of forms submitted depends on the category of the organization.

Small enterprises (staff - up to 100 people, revenue up to 800 million rubles per year) rent out:

• balance sheet (form 1);
• statement of financial results (form 2).

Note: such reporting can be presented in both standard and simplified forms.

All other organizations (medium, large, largest taxpayers) additionally represent:

• statement of changes in capital (form 3);
• cash flow statement (form 4);
• report on the intended use of funds (form 6);
• explanations to the financial statements in text or tabular form.

Reporting on other types of taxes

Some enterprises, by type of activity, are subject to additional taxation and, accordingly, must report to the Federal Tax Service on the following taxes and fees:

Statistical reporting

All companies are required to submit to Rosstat a copy of their annual financial statements (including a statement of financial results and other appendices, if any) no later than three months from the end of the reporting year.

Firms belonging to the category of small enterprises that came under selective observation, as well as companies belonging to the sector of medium, large and largest businesses, must submit statistical reporting in forms approved by Rosstat.

Statistical authorities are obliged to inform companies about the need to submit reports by sending out relevant notifications. You can check which statistical reports an organization must submit yourself on the website: statreg.gks.ru

If a company must report to Rosstat, the following information will be displayed on the website:

• a list of reports to be submitted;
• deadlines for their submission;
• instructions for filling out reporting documentation.

All small enterprises also submit reports to Rosstat as part of continuous monitoring, which is carried out once every 5 years. The next total audit will take place in 2021; accordingly, all small business representatives will have to report to the statistical authorities in 2021.

Read in more detail: All LLC reporting

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Discussion: 4 comments

1. Vasily Alekseev:
   02/16/2018 at 09:30

   Helpful information. Thank you, but Rosstat employees need to familiarize themselves with it.

   Answer

   Read also:  Order on bonuses for drivers on Motorist Day
2. Nikolay:

   12/25/2019 at 06:12

   What about Rosprirodnadzor reporting? To whom should I submit which reports and in what time frame?

   Answer

3. Nikolay:

   02/06/2020 at 13:55

   6-NDFL and 2-NDFL for 2021 must be submitted by March 2, 2021. And not until 04/01/20 as indicated in your article. Federal Law of September 29, 2019 N 325-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”

   Answer

4. egrul:

   06/02/2020 at 09:47

   Yes, now it’s easy to submit reports using an electronic digital signature for reporting. Just be sure to specify this when ordering a signature! Because without a special certificate for the father. nothing will come of it. Costs 3500-5000 on average. There are even signatures with which you can report directly from 1C (and not necessarily licensed))). If anyone needs help, ask. I’ll be happy to help, there’s a nickname in the cart...

   Answer

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Excise tax declaration

Excise tax is a tax imposed on certain types of goods and included in the cost of these goods. Goods subject to this tax are called excisable. These include alcohol, tobacco, cars, gasoline, medicines, perfumes, etc.

Payers of this tax are organizations and entrepreneurs selling or producing excisable goods. The full list of excise tax objects is enshrined in Article 182 of the Tax Code.

The tax return for excise taxes (except for tobacco products) is filled out and submitted in the form KND 1151084, for excise taxes on tobacco products in the form 1151074. These declarations reflect the tax base and the amount of excise duty payable. The declaration and payment of tax must be submitted monthly, no later than the 25th day of the month following the reporting month.

Declaration when using unified agricultural tax

The Unified Agricultural Tax is a special tax regime for organizations and entrepreneurs involved in agriculture. Like all special tax regimes, it was introduced to simplify tax reporting and reduce the tax burden on entrepreneurs and organizations.

Organizations and entrepreneurs using this tax regime submit a tax return in the KND form 1151059.

The Unified Agricultural Tax declaration is submitted once a year no later than March 31 of the year following the reporting year.

Deadlines for submitting reports in 2021: reporting to the Federal Tax Service

Here are the deadlines for submitting the main reports submitted to the Federal Tax Service.

Please note some changes related to reporting!

Declarations for other taxes

In addition to the most common taxes and tax returns discussed above, there are less common taxes and tax returns for which a small number of organizations and enterprises are recognized as payers. The obligation to file these tax returns depends on the assets, activities and tax regime of the organization. All types of taxes, as well as the obligations for their payment, are enshrined in the Tax Code of the Russian Federation.

Declarations for other taxes (transport, water, land...). In addition to the most common taxes and tax returns discussed above, there are less common taxes and tax returns for which a small number of organizations and enterprises are recognized as payers. The obligation to file these tax returns depends on the assets, activities and tax regime of the organization. All types of taxes, as well as the obligations for their payment, are enshrined in the Tax Code of the Russian Federation.

Zero declaration

Any business activity may turn out to be ineffective and not generate income. However, this does not exempt the taxpayer from submitting a return. In this case, a so-called zero declaration is submitted to the tax authorities. A zero declaration is a declaration that reflects information about the absence of a tax base for any tax (income tax, VAT, simplified tax system, etc.). The concept of zero declaration is just a colloquial term. The concept of a zero declaration is not legally established in any way. In essence, a zero declaration is any declaration for which the tax base is equal to zero. The forms and deadlines for filing such a declaration are also standard and correspond to the tax for which it is filed.