Table: reporting deadlines for the 3rd quarter (9 months) of 2021

Have the deadlines for submitting reports for the 3rd quarter changed?

The Government of the Russian Federation issued Resolution No. 409 dated 04/02/2020, according to which the deadlines for submitting reports for 2021 and the 1st quarter of this year were shifted. This decision was made in connection with the spread of coronavirus infection, which paralyzed the activities of business entities for several months.

However, the resolution did not contain information about the postponement of reporting deadlines for the 3rd quarter of this year, and therefore it must be submitted within the usual time frame.

Prepare and submit reports to regulatory authorities through the 1C: Reporting service. The program automatically fills documents with information from 1C and checks them. Saving time and eliminating errors - 1C: Reporting allows companies to quickly and correctly fulfill their reporting obligations.

Example of filling out 4-FSS for the 3rd quarter of 2020

4-FSS consists of 6 tables , of which all reporting persons need to fill out:

• title page;
• Table 1 – base calculation;
• Table 2 – settlements with the Fund for contributions to the NPS and Pension Fund;
• Table 5 - information about the special conditions and mandatory medical examinations.

Policyholders fill out the remaining tables if there are appropriate grounds:

• Table 1.1 - if you sent your employees for temporary work at another enterprise;
• Tables and are intended to reflect data on accidents at work or the detection of occupational diseases and the amounts of benefits paid in connection with this.

The formation of the 4-FSS report in 2021 begins with the title page, which traditionally includes:

• registration number and subordination code assigned by the Fund to the policyholder;
• adjustment number (“000” – primary report, “001”, “002”, etc. – updated options);
• reporting period - for the 3rd quarter indicate the code “09” ;
• name and details of the insured;
• for budgetary organizations - budget code (according to the characteristics indicated next to this field);
• phone number for contacts;
• data on the average number of employees;
• policyholder code and full name manager or authorized representative.

Table 1 includes data on the established tariff and wage fund for the reporting period - cumulatively for 9 months and for the 3rd quarter.

Table 2 contains information on the payment of contributions from the beginning of the year and the calculation of the amount of debt to the Fund.

Table 5 contains data on the number of workplaces for which special assessments were carried out and the number of periodic medical examinations carried out in the years preceding the reporting period. This information indicates the beginning of the year. They remain unchanged throughout 2021, i.e. they are the same in all 4 quarters.

Income tax for the 3rd quarter

Those legal entities that apply the general tax regime are required to file an income tax return. In addition, the calculation is provided by tax agents who receive amounts from foreign organizations. The calculation must be submitted no later than October 28.

If a company transfers monthly advances on income tax, calculating them on the basis of actually received profits, then they submit a declaration within the following deadlines:

• until August 28 - for July;
• until September 28 - for August;
• until October 28 - for September.

If a non-profit company does not operate, it submits a report after the end of the reporting tax period. In the case of conducting business, filing income tax returns is carried out in the usual manner - every quarter.

Nuances of 4-FSS in 2021

The coronavirus year did not cause any special changes in the rules for filling out 4-FSS.

The issue that concerns many employers is related to compensation from the Social Insurance Fund for expenses related to the prevention of coronavirus.

We talked about this in detail here “Personal protective equipment against COVID-19 and not only from 08/04/2020 will be paid for by the Social Insurance Fund.”

Is it necessary to reflect the amount of expected compensation in 4-FSS? The answer is no . Payment of compensation for the prevention of coronavirus from the Social Insurance Fund is of a declarative nature. And the maximum amount of compensation is tied to the amount of contributions paid in 2021. Therefore, no data related to compensation will be included in 4-FSS for 9 months of 2021.

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18.12.2019

Property tax: reporting in 2021

Since 2021, payers of corporate property tax have not submitted quarterly advance payments for it (Law No. 63-FZ dated April 15, 2019). Thus, the deadline for the delivery of “property” for the 3rd quarter of 2021 has not been established. Taxpayers with the status of legal entities must submit a declaration for 2021 no later than March 30, 2021.

Individual entrepreneurs, like ordinary citizens, do not submit property tax reports. They pay it on the basis of a tax notice from the Federal Tax Service, which arrives before the end of November of the year following the tax period.

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.

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 3rd quarter of 2021

Deadlines for submitting a VAT return and deadlines for paying VAT for the 3rd quarter of 2021. The VAT return must be submitted no later than October 25, 2021. VAT payment deadline for the 3rd quarter of 2021: October 25, 2021, November 25, 2019, December 25, 2021 (1/3 of the tax amount accrued for the 3rd quarter).

Deadlines for submitting reports and paying income tax for the 3rd quarter of 2021. The income tax return for the 3rd quarter of 2021 is submitted no later than October 28, 2021. The deadline for paying income tax for the 3rd quarter of 2021 is no later than October 28, 2021.

Deadlines for submitting the calculation of insurance premiums (DAM) for the 3rd quarter of 2021. The calculation of insurance premiums for the 3rd quarter of 2021 is submitted to the Federal Tax Service no later than October 30, 2021.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for the 3rd quarter of 2021. Organizations and individual entrepreneurs using the simplified tax system must pay an advance tax payment no later than October 25, 2021. Submission of quarterly tax reports under the simplified tax system is not required.

Deadlines for submitting reports and paying taxes when applying UTII for the 3rd quarter of 2021. The UTII declaration sent no later than October 21, 2019. The UTII tax for the 3rd quarter of 2021 must be paid no later than October 25, 2021.

Deadlines for submitting 6-NDFL reports for the 3rd quarter of 2019. form 6-NDFL for the 3rd quarter of 2021 must be sent

Deadlines for submitting reports and paying property taxes for the 3rd quarter of 2021. property tax return for the 3rd quarter of 2021 is submitted no later than October 30, 2021. Payers of property tax are companies with property on their balance sheet; the tax payment deadline is no later than October 30, 2021.

Deadlines for submitting a single simplified declaration for the 3rd quarter of 2019. The unified simplified tax return for the 3rd quarter of 2021 is submitted no later than October 21, 2021. This declaration is submitted only if at the same time: - there was no movement of funds in current accounts and at the cash desk; - there were no objects of taxation for the taxes for which they are recognized as payers.

Send reports to the Federal Tax Service via the Internet

Deadlines for the 3rd quarter of 2021: table

According to the general rule established by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, tax reporting (declarations and calculations) is submitted electronically if the taxpayer’s average headcount is no more than 100 people in the previous year (or in the current year, if the company is a newly created one).

What deadlines should you focus on when passing the 4-FSS for 2020?

The deadline for submitting the 4-FSS calculation for 2021 will be determined according to the usual algorithm:

The policyholder chooses the form of the report taking into account the criterion of the average number of individuals in whose favor income was paid for the previous billing period. If this figure is more than 25 people, reporting is allowed exclusively in electronic form. If there are 25 people or less, the report can be submitted either on paper or electronically.

The last day when 4-FSS for 2021 should reach the controllers, depending on the form (paper or electronic):

There will be no postponement this time, since both reporting dates coincide with working days.

IP on OSNO

If an individual entrepreneur chooses a general tax regime for himself, then the following must be submitted to the tax office:

• personal income tax declarations
• VAT returns

The declaration of income of individuals within the framework of entrepreneurial activities was approved by order of the Federal Tax Service dated October 3, 2021 No. ММВ-7-11 / [email protected] Information is submitted annually until April 30. This year, as part of measures to support businesses in connection with the spread of coronavirus infection, the deadline was extended until July 30.

The entrepreneur will have to report quarterly for value added tax throughout the year. The form was approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected]

In accordance with the above facts, for the third quarter of an individual entrepreneur who is under the general taxation regime, it is necessary to submit a single VAT return . The deadline is no later than October 25, the same date is the deadline for paying the calculated tax.

Reporting to statistics

Apart from the above types of tax and other reporting, most organizations submit reporting forms to Rosstat. Depending on the scope of activity of an economic entity, the lists of such forms may be different.

You can find out what reports an enterprise or individual entrepreneur must submit for the 3rd quarter of 2021 using]]> a special service]]>. To do this, just indicate your TIN - the system will issue a list of all reports that need to be submitted to Rosstat in 2021.

At the end of 2021, small enterprises will have to submit reports as part of Rosstat’s continuous statistical observation.