Refinancing rate for April of the year. Refinancing rates by years

All companies and individual entrepreneurs must periodically report on the performance of their activities to the tax office. The composition of tax reporting depends primarily on the chosen taxation system. What and when to take, we will consider in this article.

Tax reporting contains information about accrued and paid taxes.

Types of tax reporting:

declarations (for VAT, land tax, etc.);
settlements (calculation of advance payment of property tax);
certificates (certificate in the form 2-NDFL).

Most often, taxpayers are faced with filling out declarations. There are also tax calculations for advance payments, which are a kind of interim reporting.

Reporting to the tax office is the direct responsibility of every taxpayer. For non-compliance with the deadlines for reporting, the Federal Tax Service may fine a company or individual entrepreneur.

Submit a report to the tax office, even if there was no activity in the current year. For some forms, it is possible to submit zero declarations (for example, for income tax). If the company had no turnover on accounts and there was no object of taxation, you can submit a single simplified declaration.

Reporting is quarterly, annual, and sometimes monthly. From time to time, the composition of the reporting grows. Tax reporting in 2016 was replenished with a new form 6-NDFL. In 2017, companies and individual entrepreneurs will submit a report on insurance premiums to the Federal Tax Service.

VAT reporting

The VAT return is submitted quarterly by the 25th day of the month following the reporting month.

Only companies and individual entrepreneurs working with VAT can rent it out. For example, LLCs on the simplified tax system are exempt from such an obligation.

Income tax reporting

Companies report their income and expenses through income tax returns.

The report is also quarterly, but it has a peculiarity: all indicators are fixed on an accrual basis. So, in a semi-annual declaration, you need to take into account the income of all six months, and not just the last three. For example, the proceeds from the sale of purchased goods from Month LLC for the first quarter amounted to 576,000 rubles, and during April - June, the company received 172,300 rubles for the goods sold. In the declaration for the six months, Month LLC will write down the total amount of revenue - 748,300 rubles (576,000 + 172,300). This amount must be recorded in line 012 of Appendix No. 1 to sheet 02.

The Federal Tax Service expects a profitable declaration from taxpayers in March (annual), April, July and October. The due date is the 28th of each of the months listed.

Income tax reporting

Any income received by an individual had to be declared. Employers - tax agents report paid income by submitting calculations on forms 2-NDFL and 6-NDFL.

Help 2-NDFL - annual. Income information for 2016 must be submitted by April 3, 2017.

Form 6-NDFL - quarterly. The Federal Tax Service is waiting for her in the last days of April, July and October. For the annual form, the preparation period is longer - it must be submitted before April 1.

Reporting on other taxes

If a company or individual entrepreneur has relevant taxation objects, it is necessary to submit property, transport and land tax declarations to the Federal Tax Service. The deadline for reporting on transport and land is February 1. The declaration on property must be submitted within the time period established by the subject of the Russian Federation.

The nuances of reporting for IP

Entrepreneurs report much easier. Special regimes submit a declaration for their tax (USN, UTII, PSN). Individual entrepreneurs on OSNO submit a 3-NDFL declaration by April 30.

The types of accounting and tax reporting are diverse, as well as the deadlines for its submission.

Consider the main types of accounting and tax reporting.

Simplified tax reporting

There are simplified financial statements. This reporting is compiled by small businesses and consists of 2 reporting forms: the Balance Sheet and the Statement of Financial Results of the enterprise. Since 2013, financial statements have been submitted to the tax authority 1 (one) time per year.

Interim financial statements

Interim financial statements, starting this year, are compiled only within the company for its internal users. For simplified reporting, special simplified forms have been developed, as for small businesses.

Zero accounting

There are also zero financial statements. In the absence of the company's activity, but at the time of its functioning (before liquidation), it is necessary to submit zero reporting. Forms of zero reporting are no different from forms with numbers. Those. if you qualify as a "small business entity" you are allowed to use the small business reporting forms.

Composition of financial statements

Accounting statements should consist of:

Report on the financial activities of the enterprise (reporting form No. 2);

Statement of changes in equity (Form No. 3);

Cash flow statement (reporting form No. 4);

Appendix to the balance sheet (reporting form No. 5) and an auditor's report (required only for those who are required to conduct annual audits).

Simplified reporting for small businesses consists of:

Balance Sheet (Reporting Form No. 1);

Report on the financial activities of the enterprise (reporting form No. 2).

Also, in addition to accounting, company executives are required to submit tax returns.

Tax reporting is submitted to the tax territorial authority on a quarterly basis, regardless of the results of your activities, i.e. the concept of zero reporting is also present.

Depending on the taxation system, the types of tax returns to be submitted may differ.

Reporting on the OSNO taxation system

Companies on the general taxation system (OSNO) are required to submit the following reporting forms:

VAT declaration. It is rented quarterly by the 25th day of the month following the reporting quarter.

Profit Declaration. Available by the 28th day of the month following the reporting quarter.

Property Tax Declaration (Advance Payments). Available by the 30th day of the month following the reporting quarter.

LLCs that own vehicles are required to calculate and pay transport tax and submit a transport tax declaration. The transport tax declaration is submitted at the location of the vehicles.

LLCs that own land plots are required to calculate and pay land tax and submit a land tax declaration. The land tax declaration shall be submitted at the location of the land plot.

In the event that the company does not conduct economic activities, but has not yet been liquidated, it is obliged to submit zero reports on the same forms.

Reporting on the USN taxation system

Companies on the simplified tax system 6% or 15% are required to submit a Declaration on the simplified tax system once a year. Deadline is March 30 of the year following the reporting year.

In addition to reporting to the tax authority, LLCs are required to submit quarterly reports to the territorial bodies of the FSS and the PFR. Even if they do not have employees (in this case, zero reports are submitted).

Form 4-FSS is submitted to the FSS by the 20th day of the month following the reporting quarter.

Form RSV-1 is submitted to the FIU by the 15th day of the 2nd month following the reporting quarter. Entrepreneurial activity cannot be uncontrolled. The control function over the activities of each organization and individual entrepreneur is assumed by the state represented by the regulatory authorities.

The laws oblige organizations and individual entrepreneurs to submit the following types of reports:

accounting;
tax;
statistical.

Despite the 2 parts of the Tax Code of the Russian Federation, it did not find a place for one of the key concepts - "tax reporting", so I will try to formulate it myself.

Tax reporting is a set of documents (calculations and tax returns) periodically submitted by the taxpayer in the prescribed forms to the tax authorities without fail on the basis of the requirements of the current legislation and containing information on the state of obligations of a legal entity or an individual entrepreneur to the state for the calculation and payment of taxes, contributions and fees.

Control of:

Compliance by taxpayers and tax agents with tax legislation;
the correct calculation of taxes;
the completeness and timeliness of the introduction of taxes and other obligatory payments established by the legislation of the Russian Federation into the relevant budget is entrusted to the tax authorities. Therefore, being a payer of each tax, both organizations and individual entrepreneurs are obliged not only to transfer it to the budget, but also to report on it to the tax office.

From the analysis of existing laws, it follows that tax reporting includes:

Tax returns submitted at the end of the tax period;
calculations of advance payments for taxes submitted at the end of the reporting period;
information on the average number of employees for the previous calendar year, submitted no later than January 20 of the current year, and in the case of the creation (reorganization) of the organization - no later than the 20th day of the month following the month in which the organization was created (reorganized);
other documents related to the calculation and payment of taxes (explanations, certificates, etc.) submitted at the request and request of the tax authority or at the initiative of the taxpayer.

According to paragraph 1 of Article 80 of the Tax Code of the Russian Federation, a tax return is a written application (or an application drawn up in electronic form and transmitted via telecommunication channels) of a taxpayer:

On the objects of taxation;
on income received and expenses incurred;
about sources of income;
about the tax base;
tax incentives;
about the calculated amount of tax;
other data serving as the basis for the calculation and payment of tax.

It follows that the obligation to submit declarations to the tax inspectorate is due not to the presence of the amount of tax payable, but to the provisions of the law on this type of tax, which classify an organization or individual entrepreneur as a taxpayer. Based on this, the Presidium of the Supreme Arbitration Court of the Russian Federation, in paragraph 7 of Information Letter No. 71, concluded that the absence of a tax amount payable at the end of a particular tax period does not in itself relieve an economic entity from the obligation to report on it to the IFTS. That is, if the provisions of the Tax Code on a specific tax do not provide that in the absence of an object of taxation, a declaration is not submitted to the tax office, then it will have to be submitted, albeit with zero indicators.

The tax return is filed according to a certain form of the Federal Tax Service, which is different for each tax:

According to UTII;
on land tax;
income tax;
for personal income tax;
for VAT;
according to USN.

The calculation of an advance payment is a written application or an application drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature, of the taxpayer about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) about other data that serve as the basis for the calculation and payment of the advance payment. The calculation of the advance payment shall be submitted in the cases provided for by this Code in relation to a specific tax.

The declaration is filled in with a ballpoint or fountain pen black or blue. It is possible to print the completed text of the declaration on a printer.

The declaration is submitted on paper or in in electronic format in accordance with the Procedure for submitting a tax return in electronic form via telecommunication channels, approved by Order of the Ministry of Taxation of Russia No. BG-3-32/169 "On approval of the Procedure for submitting a tax return in electronic form via telecommunication channels".

The declaration on paper can be submitted by the taxpayer to the tax authority in person or through his representative, sent in the form postal item with a description of the attachment or transmitted via telecommunication channels.

When sending a declaration by mail, the day of its submission is the date of sending the postal item with a description of the attachment. When a declaration is transmitted via telecommunication channels, the day of its submission is the date of its dispatch.

The declaration is filled in by the taxpayer taking into account the following:

Not allowed:
duplex printing on paper is not allowed;
availability of fixes;
deformation of barcodes when printing the declaration and loss of information on the sheets when they are fastened together;
the declaration is filled out by hand or printed on a printer using blue or black ink;
at the top of each completed page, the taxpayer identification number (TIN) is affixed, as well as his surname and initials in capital letters;
at the bottom of each completed page, with the exception of the title page, in the field “I confirm the accuracy and completeness of the information indicated on this page”, the signature of the taxpayer or his representative and the date of signing are affixed;
each indicator corresponds to one field, consisting of a certain number of cells;
all cost indicators are indicated in the declaration in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before they are converted into Russian rubles;
the taxpayer's income, as well as deductible expenses, expressed in foreign currency, are recalculated into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income or on the date of actual expenditure;
income tax amounts individuals are calculated and indicated in full rubles (values less than 50 kopecks are discarded, values of 50 kopecks and more are rounded up to the full ruble);
text and numeric form fields are filled from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator. When preparing a declaration in electronic form, the values of numerical indicators are aligned to the right (last) familiarity;
when filling in the indicator "Code according to OKATO (OKTMO)", free cells to the right of the code value in case the OKATO (OKTMO) code has less than eleven characters, are filled with zeros.

Any forms of tax reporting are drawn up in at least two copies - one is submitted to the tax office, the second is kept in the files of the taxpayer.

The Tax Code of the Russian Federation for each tax has its own deadline for paying the tax and the deadline for submitting tax returns to the tax authorities. By general rule the tax payable at the end of the tax period shall be paid no later than the deadline set for filing the tax return for the given tax period.

Tax declarations and advance payment calculations may be submitted electronically and on paper by law. In what form a particular taxpayer should submit reports depends on the average number of his employees. According to paragraph 3 of Article 80 of the Tax Code, if the average number of employees of the taxpayer exceeds 100 people, they submit tax declarations (calculations) to the tax authority in accordance with established formats in electronic form. Those. small businesses - organizations and individual entrepreneurs with an average headcount of no more than 100 people, have the right to submit reports in paper form, although they have the right to do this electronically via telecommunication channels (TCS).

That. You have the right to submit all reports to the tax office:

Personally;
through a representative
send it by mail or via the Internet (in this case, the delivery of financial statements is carried out through specialized telecom operators).

If you send the declaration via the Internet, then you must be given a receipt for its receipt. When reporting is sent by mail or the Internet, the day of its submission to the tax authority is considered the day of sending.

The tax authority is obliged to accept your tax return and, at your request, put a mark on its acceptance on the copy of the declaration. If the declaration is filled out correctly and you did not find any errors in it, then after its acceptance by the tax authority, the indicated amounts are subject to debiting from your account or paid in cash.

It is better to send reports by mail with a valuable letter (you can estimate the shipment at a minimum cost, for example, 1 ruble) with a list of attachments and a receipt. In the case of sending a tax return (calculation) by mail, the day of its submission according to the Tax Code is the date of sending, so you should not be afraid that this may violate the statutory deadlines for submitting one or another reporting form. The proof that the reporting was sent by you on time will be the remaining copy of the attachment inventory with the postmark affixed on it, which indicates the date of sending, and the attached receipt of payment for the postage. Accordingly, the inventory must be drawn up in two copies, signed and sealed with the taxpayer's seal (if any), handed over to the postal worker who accepts registered and valuable correspondence for stamping, then one copy of the inventory should be enclosed and sealed in an envelope with declarations, calculations and other reporting, and keep another copy.

It must be borne in mind that there is a type of tax reporting that cannot be sent by mail, but can only be submitted by TCS or by visiting the tax authority personally by the head of the organization or individual entrepreneur or another person authorized by power of attorney - this is Information on the income of individuals (form 2- personal income tax) submitted by tax agents for personal income tax. In the case of submission of the specified information directly to the tax authority, they are submitted at the place of registration to the tax agents on magnetic media in electronic form (in the form of files of a certain, established structure) - on diskettes 3", CDs or flash drives ("flash drives"). ").

It is also possible that you, being registered as an individual entrepreneur or participants in a newly registered legal entity, will not yet conduct entrepreneurial activities and, accordingly, receive income from such activities. In this case, the obligation to maintain and submit tax returns remains with you! this is the so-called "zero" reporting. It consists of the same documents as the regular one and differs only depending on the chosen tax regime.

For untimely submission of: advance payments, financial statements or tax returns to the tax authority may be fined for the same violation:

Organization - under Article 119 of the Tax Code.
official (manager or chief accountant) - under articles 15.5 of the Code of Administrative Offenses of the Russian Federation (for late submission of a tax return) or 15.6. Code of Administrative Offenses of the Russian Federation (for late submission of advance payments and financial statements), t.to. bringing an organization to responsibility does not exempt its officials from administrative responsibility.

Articles 15.5 and 15.6 of the Code of Administrative Offenses provide for a warning or a fine of 300 to 500 rubles for late submission of tax returns.

Clause 3 of Article 76 of the Tax Code provides the tax authority with the opportunity to block bank accounts if the delay in filing a declaration is more than 10 business days.

The fine must be paid according to the details specified in the resolution within 30 calendar days from the date the resolution comes into force, i.e. after the expiration of the time limit set for its appeal.

Submission of tax returns

Many taxpayers mail their tax returns. This opportunity expressly provided by the Tax Code of the Russian Federation. Tax returns must be sent by certified or registered mail. Registered and valued letters are registered postal items. This means that the post office issues a receipt to their sender, and takes a receipt from the addressee for receiving the letter.

When using this method, the date of submission of reports to the tax office is the date of its dispatch, which is determined by the postmark (clause 5, article 15 of Law No. 129-FZ). Reporting is recognized as submitted on time if it is sent before 24 hours last day established for its submission (clause 8, article 6.1 of the Tax Code of the Russian Federation). For an additional fee, you can send a registered letter with a notification of its delivery to the recipient. This notification will indicate the date when the representative of the tax office received the reporting.

If the reporting is sent by registered mail, then the inventory of the attachment can be drawn up in any form. It must be filled out in duplicate and signed by the head and chief accountant. If the organization sends a registered letter with a notification, it will receive a notification of delivery of the letter to the addressee. This will be an additional proof of receipt of the reporting, since the notification will have the signature of the responsible person of the tax inspectorate.

In practice, tax reports received by mail without a list of attachments may be recognized by tax inspectors as not submitted, since, in accordance with paragraph 5 of Art. 15 of Law No. 129-FZ, reporting must be sent with a description of the investment. If there is no such document, tax inspectors can hold the organization liable under Art. 126 of the Tax Code of the Russian Federation.

Regulations in matters of postal communication, items with a description of the attachment are not established, since this method of processing correspondence is possible for several categories of items. In accordance with par. 3, paragraph 12 of the Rules The list of types and categories of postal items sent with a list of attachments is determined by postal operators. In principle, the possibility of sending registered letters with a list of attachments is not excluded.

However, sending with an attachment description is only possible for insured letters (letters of value). The advantage of such a postal item is that the inventory of the attachment is drawn up on a special postal form. Since the postal service bears additional responsibility for the delivery of a valuable letter, it certifies such a form without fail. An inventory for a valuable letter must be completed, listing the declarations enclosed in it. On behalf of the organization, the list of investments must be signed by an authorized representative who has a power of attorney to submit reports to the tax office. To avoid unnecessary problems, when sending a letter, you need to check the legibility of postal stamps on receipts and inventory. The date of poisoning must be clearly visible on the impression.

If, for some reason, a letter with tax reporting did not reach the addressee in due time and the tax inspectorate suspended operations on settlement accounts, clause 6 of Art. 6.1 and paragraph 3 of article 76 of the Tax Code of the Russian Federation), then the timeliness of sending declarations can be proved by presenting to the inspection:

A copy of the declaration;
attachment description;
postal receipt (receipt).

It is important to ensure that the date of compilation is indicated in each of these documents. After the documents confirming the timeliness of sending the declaration are presented, the inspection is obliged to unblock the current account within one business day (paragraph 2, clause 3, article 76 of the Tax Code of the Russian Federation).

Providing the necessary reporting within the time limits established by law is the duty of any business entity, whether it is a legal entity, an individual entrepreneur or an individual. According to the current Russian legislation, the listed entities are obliged in a certain order to submit reports to various authorities: the Federal Tax Service, the Pension Fund of the Russian Federation, Rosstat, other ministries and departments, depending on the type of their activity. The lion's share of reporting in our country falls on the share of various companies and individual entrepreneurs, most individuals submit only documents to the Federal Tax Service of the Russian Federation, and then not all and not every tax period, but only in certain situations (several sources of income, major transactions buying and selling, etc.). In this article, we will only touch on the topic various ways submission of tax reports by legal entities and individual entrepreneurs.

According to Article 80 of the current Tax Code of the Russian Federation, tax and accounting reports can be submitted by the taxpayer to the tax authority personally or through an authorized representative, sent by mail with a mandatory description of the attachment, or transmitted via telecommunication channels. In addition, paragraph three of this article states that if the average number of employees of an organization for the previous calendar year exceeds 100 people, then such an organization provides the reporting forms established for it in electronic form (obviously, to simplify the work with this reporting to the tax authorities) . The establishment of just such a barrier (number of 100 people) allows us to say that organizations using the simplified taxation system have the right to use all three options provided for by the Tax Code of the Russian Federation. So, let's take a closer look at each of these methods.

This method is traditional and the very first for the Russian tax system. The taxpayer must come to the tax authority with reports and personally provide all Required documents employee of the Federal Tax Service of Russia. According to the latest amendments to the Tax Code, reporting can be provided on paper (can be filled out both by hand and by machine) or on electronic media (magnetic media containing files with reports generated in special tax software). Unfortunately, the submission of reports on electronic media requires confirmation on paper upon personal appearance at the tax authority.

An individual entrepreneur can personally submit reports, as well as CEO or chief accountant of LLC or joint-stock companies. It is also possible for third parties to submit reports directly to the tax authority on the basis of a power of attorney issued in their name. Such a power of attorney can be issued by an individual entrepreneur to submit reports for himself, or the general director of a legal entity - to submit reports to the company, both for an employee of the company and for any other citizens.

An undoubted advantage of personal reporting is that often employees of the Federal Tax Service immediately find inaccuracies and errors in filling out documents, which allows, without wasting time informing the taxpayer about this through other channels, to correct minor errors right on the spot, or in short time redo the report and resubmit. Also on the spot you can deal with all other problems and misunderstandings in your relationship with the tax authorities (often, the taxpayer finds out about them only when he comes to submit reports). Well, in addition, you will be one hundred percent sure that your reporting was submitted on the very day you submitted the documents to the “window”, which means you can avoid headaches by proving that you sent the papers on time, on time. The disadvantages include the loss of time in queues (in territorial inspections for working with legal entities and individual entrepreneurs, as a rule, only 1-2 windows are allocated), as well as the possibility of technical errors when filling out the declaration, in particular on paper (you can tritely mix up the numbers TIN or make an arithmetic error).

This method, of course, is a little more progressive than the previous one, but it has been used in Russia for exactly the same number of years, that is, since the adoption of the new Tax Code. Mail, thus, helps to unload a little from people overcrowded territorial tax authorities.

According to the aforementioned article 80 of the Tax Code of the Russian Federation, a postal item with tax reporting must be a letter with an inventory of the attachment. If tax reporting is sent by any other postal item, it may not be considered by the tax authorities due to a violation current order providing documents. The inventory is a special form that lists the contents of the envelope. One copy of the inventory is enclosed in the envelope itself, you will receive a postal document in your hands, which will indicate what, when and where you sent. It is imperative that such a document be postmarked with the date of departure, since, according to paragraph 4 of Article 80 of the Tax Code of the Russian Federation, the date of sending a letter with a description of the attachment is considered the date of submission of reports to the tax authority. Therefore, this receipt must be kept, especially if the reporting is submitted in the last hours before the deadline established by law, because. it is possible that the next date will be stamped on the envelope due to the peculiarities of sorting letters in the mail.

Your right is also the independent choice of the postal operator for sending reports, it does not have to be Russian Post. However, it is not entirely rational to use the expensive courier delivery of companies such as DHL, since the date of submission of the reporting is the date of DEPARTURE, and not the date of delivery to the tax office. But, if the delivery is carried out by a non-state operator, then it is very advisable to take from him a copy of the license to carry out such activities in order to avoid misunderstandings. The positive aspects of submitting documents to the tax office using mail include convenience (no need to queue at the tax office), efficiency (especially if in the same city), accessibility (tariffs for postal items of the Federal State Unitary Enterprise Russian Post are very affordable). The negative ones include all the disadvantages of the work of our mail - the possible loss or damage of the letter, long delivery times (which may lead to administrative or even criminal proceedings, because the Federal Tax Service will not know whether you have submitted reports or not), the date of departure does not correspond to receipt and on the envelope (a reason for the tax to fine the taxpayer if the date on the stamp applied to the envelope is later than the deadline for submission).

This method is the youngest and most progressive, it is developing rapidly and more and more taxpayers choose it for reporting. It can be divided into two large components: reporting via the Internet, as well as delivery in specialized centers that transmit information directly to the tax office via secure communication channels. The Federal Tax Service of Russia does not directly accept reports either via the Internet or in specialized centers. This is done by special telecommunications companies that have an agreement with the Federal Tax Service of the Russian Federation, according to which they can accept reports from taxpayers and electronically transfer them through secure channels to the tax office.

Such companies have the right to conclude an agreement with taxpayers, under which they provide them with the opportunity, on a reimbursable or non-reimbursable basis, to provide them with reports via communication channels, and they undertake to transfer it to the Federal Tax Service of the Russian Federation. Also, the taxpayer issues a power of attorney in the name of the company to submit its reporting to the tax authorities. As a rule, if we are talking on the submission of reports on electronic media at the office of a telecommunications company, then such a service is provided free of charge without concluding any contract, but with a power of attorney. If it is possible to send electronic documents via the Internet, then such a service is necessarily paid, as a rule, a certain amount of the annual subscription fee is set (at the moment, approximately 1000-1500 rubles, depending on the company). In addition, according to the agreement, the taxpayer is often given the opportunity to submit reports to the Pension Fund, the Social Insurance Fund and statistical authorities in the same way. There are a lot of companies providing such a range of services on the market, one of the clear leaders is the Tenzor group of companies, which has offices in many regions of Russia.

How to generate reports for delivery through telecommunication channels? The websites of specialized companies - operators have special software that is constantly updated in accordance with changes in reporting forms, deadlines, etc. This software, as a rule, is integrated with many popular accounting and bookkeeping programs, including such a manufacturer as 1C. Using this software, you can prepare reports in manual mode, download data from various sources, print ready-made forms, monitor the deadlines for reporting, send finished documents to the operator via the Internet (if you have such an agreement), or save them to electronic media for subsequent visit to the operator's office and delivery. The information that the operator receives both via the Internet and in person at the office is sent in encrypted form to the territorial Directorate of the Federal Tax Service of Russia. Thus, the difference between free (as a rule) delivery at the office of a telecommunications company and filing reports via the Internet is only convenience and time saving, for which, however, you need to pay an annual subscription fee, technically these two methods do not differ in any way.

Recently, in connection with the statements of President Medvedev, there is often talk about the introduction of an e-government system. In particular, the Public Services Portal of the Russian Federation is already actively operating, a complex registration procedure has been opened, and residents of some regions (in particular, Moscow) have access to some services provided via the Internet (for example, obtaining a passport). The portal provides the function of reporting to the Federal Tax Service, but, unfortunately, in this moment the service is not provided online, just instructions are given on the steps that must be taken for the correct delivery. In the future, with the development of this Portal, there may be no need for intermediary firms, and taxpayers will be able to directly submit their documents to the tax service.

Undoubtedly, the Internet is the most promising channel of communication between citizens and government agencies, including those regarding the submission of tax documentation. The absence of queues, maximum convenience and comfort, the possibility of delivery from home or office, minimizing the percentage of errors in the preparation of documents, instant delivery of information - all these are the undeniable advantages of the Internet in comparison with other methods. Of course, it can be said that there is a certain danger that information transmitted over the Internet can fall into the hands of intruders and can cause significant damage, but modern measures of encryption and encryption of information, server hacking protection technologies can minimize this probability. It can already be said that filing documents via the Internet is a technology of the present, hundreds of thousands of people already use them today, but in the future the popularity of this data transmission channel will only increase.

Tax reporting forms

For enterprises of all forms of ownership, one of the important aspects of doing business is tax reporting. In order to submit all the documents necessary for the enterprise on time, a competent accountant and tax law specialist should work in a full-time or temporary position. Only a professional approach will allow you to accurately fill out tax reporting forms and submit all documents on time to the appropriate authorities. In addition, it is desirable that a specialist who conducts accounting activities fill out tax reporting forms. Since in this case all the data will be the most reliable, because the employee will understand this issue as accurately as possible.

Tax reporting and all required forms should be provided even by those enterprises that are not currently engaged in entrepreneurial activity, in this case zero tax reporting is submitted, and this also requires the time of an accountant and going to the authorities.

The products of the "Accountant's Assistant" line include the "All Reporting Forms" section, which includes accounting and tax reporting, primary accounting forms, and statistical reporting. The convenience of working with tax and other reporting forms is that the originals of these forms are given - files in the .doc or .xls format. After downloading, the user can fill them out and not worry that everything will have to be re-formatted. The original forms of tax and other reporting are prepared in such a way that the user does not have to perform unnecessary actions. You just need to find the right form, fill it out and submit it to the tax authorities.

Now it is not necessary to certify tax reporting with the seal of the organization and indicate the codes of the type of economic activity.

The procedure for submitting unified tax reporting in the case of registration of a taxpayer in various municipalities has been clarified.

It is possible to indicate a reduction coefficient Kzhd, and the codes for the type of taxable and “preferential” property have been updated (property located in internal sea waters, in the territorial sea, on the continental shelf of the Russian Federation; objects of main gas pipelines; public railways, structures that are their an integral technological part, main pipelines, power transmission lines, real estate included in the list of objects, the tax base for which is determined as the cadastral value, etc.).

Included in tax returns new section 2.1, which provides object-specific information on real estate taxed at the average annual value.

The order is effective from the submission of the tax return for the year. During the current year, an updated form of advance tax payments can be used at the initiative of the taxpayer, for example, if it is necessary to apply a “preferential” coefficient Kzhd.

The duty of taxpayers to submit to the tax authority at the place of registration the documents necessary for the calculation and payment of taxes and fees is provided for in paragraphs. 4 and 5 paragraph 1 of Art. 23 of the Tax Code of the Russian Federation, as well as the provisions of the legislation on taxes and fees, establishing the procedure for calculating and paying the relevant taxes and fees.

In pp. 4 p. 3 art. 24 of the Tax Code of the Russian Federation determines the obligation of tax agents to submit to the tax authority at the place of their registration the documents necessary to control the correct calculation, withholding and transfer of taxes. On the basis of these articles, tax reporting is submitted by taxpaying organizations, tax agents to the tax authorities within the established time limits for each type of reporting.

In accordance with the current legislation, tax reporting can be submitted by taxpayers, tax agents both in person (through the office of the tax authority) and by mail. In the latter case, the day of reporting is the date of sending a registered letter.

Submission of tax reporting by a taxpayer, tax agent, their representative is possible both on a diskette and on another medium that allows computer processing the information it contains. It should be noted that in this case, it is expedient for a taxpayer, a tax agent (in order to avoid being held liable for tax liability for failure to submit tax returns within the period established by the legislation on taxes and fees, in particular Articles 119, 126 of the Tax Code of the Russian Federation) to obtain confirmation from the tax authority that that the account had been handed over to him. It seems that the only possible option in this case is to submit reports to the tax authority at the same time on paper.

The date of sending the reporting is the date of its actual transfer to the tax authority on paper or the date of its sending on paper, indicated on the stamp of the postal organization.

This provision does not apply to information that may be submitted to the tax authority on a diskette or other medium that allows computer processing, established by the legislation on taxes and fees. For example, clause 2 of Article 230 of the Tax Code of the Russian Federation provides for the obligation of tax agents to provide information on the income of individuals and the amounts of accrued and withheld taxes on magnetic media or using telecommunications.

Thus, the Tax Code of the Russian Federation allows the submission of a tax return by a taxpayer, a tax agent in electronic form. The procedure for submitting a tax return in electronic form is determined by orders of the Ministry of Taxation of Russia No. BG-3-32/169. When transferring a tax return via telecommunication channels, the day of its submission is the date of its submission. Regardless of the method of submission of documents, the tax authority is not entitled to refuse to accept them.

The tax declaration is recognized as the most common of the tax reporting forms submitted by the taxpayer, tax agent, subject to verification during the KNP. The tax return is submitted by each taxpayer for each tax payable by this taxpayer and is a written statement of the taxpayer on the income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax and (or) other data related to the calculation and payment of tax. This is stated in Art. 80 of the Tax Code. It should be noted that the absence of a taxpayer following the results of a particular tax period of amounts of tax payable does not in itself relieve him of the obligation to submit a tax return for this tax period, unless otherwise established by the legislation on taxes and fees. This issue is clarified by paragraph 7 of the Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of part one of the Tax Code (hereinafter referred to as the Review), sent out by an information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 71.

The tax declaration is submitted to the tax authority at the place of registration of the taxpayer on the form of the established form.

Currently, the Federal Tax Service of Russia has established the forms of the following declarations:

Value added tax declarations approved by order of the Ministry of Taxes of Russia “On approval of forms of declarations on value added tax” No. BG-3-03/644 with Instructions for filling it out, approved by order of the Ministry of Taxes of Russia No. BG-3-03/25;
- excise tax declaration approved by order of the Ministry of Taxes of Russia "On approval of the excise tax declaration and Instructions for filling out the excise tax declaration" No. BG-3-03 / [email protected];
- Declaration on a single tax paid in connection with the application of a simplified taxation system, approved by order of the Ministry of Taxes of Russia "On approval of the form of a tax return for a single tax paid in connection with the application of a simplified taxation system, and the Procedure for filling it out" No. BG-3-22 / 647;
- Declaration on a single tax on imputed income for certain types of activities, approved by order of the Ministry of Taxation of Russia "On approval of the form of a tax declaration on a single tax on imputed income for certain types of activities and the Procedure for filling it out" No. BG-3-22/648;
- Declaration on the unified social tax for persons making payments to individuals: organizations; individual entrepreneurs; for individuals not recognized as individual entrepreneurs, approved by the Order of the Ministry of Taxation of Russia “On approval of the tax declaration form for the unified social tax for persons making payments to individuals: organizations; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs, and Instructions for filling it out” No. BG-3-05/550;
- declaration on income received by a Russian organization from sources outside the Russian Federation, established by order of the Ministry of Taxation of Russia "On approval of the form of a tax return on income received by a Russian organization from sources outside the Russian Federation, and Instructions for filling it out" No. BG-3-23 / [email protected];
- corporate income tax declaration approved by the order of the Ministry of Taxation of Russia “On approval of the form of the declaration on corporate income tax” No. BG-3-02 / 614 with Instructions for filling it out, approved by order of the Ministry of Taxes of Russia No. BG-3-02 / 585;
- Mineral extraction tax declaration approved by the Order of the Ministry of Taxes and Taxes of Russia “On approval of the form of the tax declaration for the mineral extraction tax and Instructions for filling it out” No. BG-3-21/727.

The forms of tax declarations listed above on the basis of Art. 31 of the Tax Code of the Russian Federation are of a regulatory nature, i.e. compliance with the established form is mandatory for both taxpayers, tax agents, and tax authorities. It should be noted that the tax authorities are not entitled to require taxpayers, tax agents to include in the tax declaration information that is not related to the calculation and payment of taxes and not provided for by the declaration form.

When preparing reports submitted to the tax authority, it is unacceptable to lack any of the required details, for example, TIN or the period for which the declaration is submitted, unclear filling in of individual details or filling in with a pencil and, as a result, the impossibility of their unambiguous reading. Corrections that are not specified by the signature of the taxpayer or his representative are not allowed. In these cases, the tax authority must notify the taxpayer of the need to submit a document included in the tax reporting, in the form approved for this document, within the time period established by the tax authority.

Based on paragraph 7 of Art. 84 of the Tax Code, the declaration filed with the tax authority must necessarily indicate a single identification number of the organization for all types of taxes and fees.

Tax declarations are submitted to the tax authorities within the time limits established by the legislation on taxes and fees. In case of failure to submit a tax return within the period established by the legislation on taxes and fees, the taxpaying organization is subject to liability established by Art. 119 of the Tax Code of the Russian Federation. This article provides for the payment of a fine of 100 rubles. for each declaration not submitted. At the same time, in accordance with Art. 15.5 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability of officials of an organization for violation of the deadlines established by the legislation on taxes and fees for submitting a tax return to a tax authority in the form of an administrative fine in the amount of three to five minimum wages (minimum wages).

If the taxpayer independently reveals in the tax return filed by him the non-reflection or incompleteness of the reflection of information, as well as errors that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to submit an application for amendments and additions to the tax return.

Note that, in accordance with Art. 81 of the Tax Code of the Russian Federation, if an application for amendments and additions to a tax return is made before the deadline for filing a tax return, it is considered filed on the day the application was submitted.

It should be taken into account that a taxpayer who submitted to the tax authority a declaration containing false information that led to an underestimation of the amounts of tax, due to be paid to the budget, may be exempted from the established Art. 122 of the Tax Code of the Russian Federation of liability in the following cases:

An application for supplementing and amending a tax return is made after the deadline for filing a tax return, but before the deadline for paying the tax; the taxpayer is released from liability if the said statement was made before the moment when the taxpayer learned about the discovery by the tax authority of the failure to reflect or incomplete reflection of information in the submitted declaration, as well as errors leading to an underestimation of the amount of tax payable, or about the appointment of an on-site tax audit;
- an application for additions and changes in the tax return is made after the deadline for filing a tax return and the tax payment deadline; the taxpayer is released from liability;
- the said application was submitted by the taxpayer before the moment when he learned about the discovery by the tax authority of the failure to reflect or incomplete reflection of information in the submitted declaration, as well as errors leading to an underestimation of the amount of tax payable, or about the appointment of an on-site tax audit. The taxpayer shall be released from the said liability, provided that prior to submitting an application for supplementing and amending the tax return, the taxpayer has paid the missing amount of the tax, due and the corresponding penalties.

In addition to the obligation of taxpayers and tax agents to submit tax returns to the tax authority, there is an obligation to submit various tax calculations, for example, an enterprise property tax calculation (the form was approved by Order No. SAE-3-21 / 224 of the Ministry of Taxes of Russia).

In addition to the above tax reporting documents, taxpayers, tax agents must submit to the tax authorities other tax reporting documents that serve as the basis for calculating and paying taxes. For example, tax agents paying income to individuals are required to submit to the tax authority at the place of their registration annually no later than April 1 of the year following the expired tax period, Form No. 2-NDFL. For violation of the deadlines for the submission of the specified form, the organization-tax agent is subject to liability on the basis of paragraph 1 of Art. 126 of the Tax Code of the Russian Federation - a fine of 50 rubles. for each form not submitted per individual.

For failure to submit to the tax authority within the period established by the legislation on taxes and fees or refusal to submit to the tax authority in the prescribed manner the documents and (or) information necessary for tax control, as well as the submission of such information in incomplete or distorted form, officials persons of organizations bear administrative responsibility, provided for in paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, - the imposition of an administrative fine in the amount of three to five minimum wages.

IP tax reporting

STS (simplified taxation system) - the most common special mode payment of taxes, which is provided for small and medium-sized businesses.

The advance tax payment is paid based on the results of the first quarter, six months and nine months, and the tax itself is paid based on the results of the year (Article 346.21 of the Tax Code of the Russian Federation).

At the same time, the business owner himself decides which object of taxation to choose. The first option is to pay 6% of income and reduce the tax on insurance premiums. The second option is to pay 15% of the difference between income and expenses.

If an individual entrepreneur is on a simplified tax system of 6% and does not have employees, he can significantly reduce the amount of tax on insurance premiums in the amount of 100%. You can use this right only if the insurance premiums are actually transferred to the FIU.

If the object of taxation is income reduced by expenses, insurance premiums reduce the taxable base in full.

Reporting and payments of individual entrepreneurs on the simplified tax system:

Firstly, if during the year the book of income and expenses was kept in electronic form, then at the end of the year it is necessary to prepare its paper version: print, stitch and number.
Secondly, for the year, individual entrepreneurs on a simplified taxation system without employees must pay fixed contributions for themselves, which are calculated based on the minimum wage. Note that December 31 falls on a Sunday, so the due date for the payment of contributions is moved to the first business day.

Please note that it is more convenient and profitable to pay fixed payments quarterly in order to immediately reduce advance tax payments.

Individual entrepreneurs, as well as legal entities, must pay certain taxes. The composition of taxes depends on the chosen system of taxation. IP tax reporting is also related to the taxation system and the absence or presence of employees. How individual entrepreneurs pay taxes and submit reports, we will describe below.

The submission of reports by an individual entrepreneur has its own characteristics. The reporting of individual entrepreneurs without employees for the year will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums. Moreover, contributions are paid in any case, and personal income tax - only if there are employees, and in some cases personal income tax is paid from the individual entrepreneur's own income.

If people work for individual entrepreneurs, then they receive a salary. From such income, the individual entrepreneur must withhold and transfer personal income tax to the budget.

The tax itself is most often paid on the day the income is paid or the next day. To understand on what day to pay personal income tax, an individual entrepreneur should determine the type of employee's income.

So, for example, in most cases, personal income tax is transferred from an advance only at the end of the month. The same rule applies to personal income tax from holidays and sick leave(Article 226 of the Tax Code of the Russian Federation). All terms of transfer of personal income tax directly depend on the date of actual receipt of income. You can determine the date of actual receipt of income, guided by Art. 223 of the Tax Code of the Russian Federation.

All transactions related to personal income tax, individual entrepreneurs are required to reflect quarterly in the form of 6-personal income tax.

Reporting deadlines for 6-personal income tax - the last day of the month following the reporting period. For example, for 9 months, the tax authorities are waiting for a report from the entrepreneur until October 31.

Individual entrepreneurs on OSNO declare their income in 3-personal income tax. The report must be submitted by April 30th. And if an entrepreneur has been working for the first year, at the first receipt of income, he is obliged to send a 4-NDFL declaration to the Federal Tax Service.

There are two types of contributions: contributions for oneself and contributions from employees' income.

All individual entrepreneurs pay fixed fees. The contributions change every year.

The amount of these payments depends on the minimum wage, so any entrepreneur can calculate the payment himself.

When calculating fixed payments, the amount of annual income should also be taken into account. If the income exceeds 300,000 rubles, the individual entrepreneur must additionally pay 1% of the excess amount (Article 430 of the Tax Code of the Russian Federation).

Fixed contributions must be paid by December 31st. The frequency of deductions can be determined by the individual entrepreneur himself: it is more convenient for someone to pay every quarter, and for someone it is easier to pay the entire amount at the end of the year.

All contributions go to the FTS.

If an individual entrepreneur pays wages to employees, from such income he must calculate and transfer contributions to the OPS, compulsory medical insurance and social insurance. All contributions, except for contributions to injuries, must be transferred to the Federal Tax Service.

For contributions deducted from the income of employees, it is necessary to draw up a calculation for insurance premiums. It should be sent once a quarter until the last day of the month following the reporting one.

For personal injury contributions, IP must submit form 4-FSS - before the 25th day of the month following the reporting one.

An individual entrepreneur with employees must send the SZV-M form to the FIU by the 15th day of each month.

Taxes of an individual entrepreneur on OSNO can be conditionally divided into general (which all individual entrepreneurs pay) and specific. The general ones include personal income tax and insurance premiums.

In this case, VAT will be a specific tax, characteristic of the general taxation system.

You need to pay tax and submit a declaration once a quarter until the 25th day of the month following the reporting one.

IP taxes on simplified taxation are different from IP taxes on OSNO. Simplified does not need to pay VAT.

Individual entrepreneurs on the simplified tax system must submit a declaration on the simplified tax system. The due date is April 30th. The same deadline is set for the payment of the annual tax on the simplified tax system. In addition to the annual amount, the individual entrepreneur must pay advance payments by the 25th day of the first month of the II, III, IV quarters.

Since an individual entrepreneur on the simplified tax system submits a special income declaration, he has no obligation to submit a 3-NDFL declaration.

Taxation and reporting of individual entrepreneurs on UTII has its own characteristics. Personal income tax and insurance premiums are paid on a general basis.

You also need to pay a single tax on imputed income.

You need to submit a UTII declaration before the 20th day of the first month of the 1st, 2nd, 3rd, 4th quarters.

The 3-NDFL declaration is not submitted if the individual entrepreneur conducts only activities that fall under UTII.

All individual entrepreneurs with employees once a year must submit information about the average headcount to the Federal Tax Service.

In addition to the listed types of taxes, an individual entrepreneur must pay taxes in the presence of certain objects. For example, property, transport, land. For these objects, it is also necessary to draw up declarations and send them to the Federal Tax Service. The deadlines for reporting and paying taxes can be found in the relevant chapters of the Tax Code.

What reporting an individual entrepreneur submits can be determined by the taxation system. Submission of IP reports on time will save the businessman from penalties.

Accounting and tax reporting

The types of accounting and tax reporting are diverse, as well as the deadlines for its submission. Consider the main types of accounting and tax reporting.

There are simplified financial statements. This reporting is compiled by small businesses and consists of 2 reporting forms: the Balance Sheet and the Statement of Financial Results of the enterprise. Financial statements are submitted to the tax authority 1 (one) time per year.

Accounting statements should consist of:

Report on the financial activities of the enterprise (reporting form No. 2);
Statement of changes in equity (Form No. 3);
Cash flow statement (reporting form No. 4);
Appendix to the balance sheet (reporting form No. 5) and an auditor's report (required only for those who are required to conduct annual audits).

Simplified reporting for small businesses consists of:

Balance Sheet (Reporting Form No. 1);
Report on the financial activities of the enterprise (reporting form No. 2).

Also, in addition to accounting, company executives are required to submit tax returns.

Tax reporting is submitted to the tax territorial authority on a quarterly basis, regardless of the results of your activities, i.e. the concept of zero reporting is also present.

Depending on the taxation system, the types of tax returns to be submitted may differ.

Companies on the general taxation system (OSNO) are required to submit the following reporting forms:

VAT declaration. It is rented quarterly by the 25th day of the month following the reporting quarter.
Profit Declaration. Available by the 28th day of the month following the reporting quarter.
Property Tax Declaration (Advance Payments). Available by the 30th day of the month following the reporting quarter.

LLCs that own vehicles are required to calculate and pay transport tax and submit a transport tax declaration. The transport tax declaration is submitted at the location of the vehicles.

LLCs that own land plots are required to calculate and pay land tax and submit a land tax declaration. The land tax declaration shall be submitted at the location of the land plot.

In the event that the company does not conduct economic activities, but has not yet been liquidated, it is obliged to submit zero reports on the same forms.

Companies on the simplified tax system 6% or 15% are required to submit a Declaration on the simplified tax system once a year. Deadline is March 30 of the year following the reporting year.

Form 4-FSS is submitted to the FSS by the 20th day of the month following the reporting quarter.

Form RSV-1 is submitted to the FIU by the 15th day of the 2nd month following the reporting quarter.

And also, simultaneously with this form, personalized information is submitted if you have employees and accrue to them wages and taxes on it.

Organization tax reporting

An organization's tax reporting is the tax returns and other reports that the organization submits to the tax office. Each organization provides tax reporting depending on the nature of the activity, the presence / absence of certain types of tangible property (assets). Therefore, the tax reporting, for example, of an individual entrepreneur applying a simplified taxation system, and a large oil producing company differs significantly.

Some of the existing forms of tax reporting are presented below:

Information on the average number of employees for the previous calendar year;
Notice of controlled transactions;
VAT return;
Corporate income tax return;
Tax return on income received by a Russian organization from sources outside the Russian Federation;
Calculation of regular payments for subsoil use;
Tax return on income tax of a foreign organization;
Tax declaration on the unified social tax for taxpayers making payments to individuals;
Calculation of advance payments for the unified social tax for persons making payments to individuals;
Mineral extraction tax return;
Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld;
Calculation of advance payments on insurance premiums for compulsory pension insurance for persons making payments to individuals;
Tax declaration on the unified agricultural tax;
Certificate of the amounts of the unified social tax paid for the expired tax period by a bar association, law office or legal advice for a lawyer;
Tax declaration on the unified social tax for individual entrepreneurs, lawyers, notaries engaged in private practice;
Declaration on insurance premiums for compulsory pension insurance for persons making payments to individuals;
Tax return for water tax;
Tax return on the estimated income subject to the single social tax for taxpayers who do not make payments and remuneration in favor of individuals;
Tax return for corporate income tax when fulfilling production sharing agreements;
Unified (simplified) tax declaration;
Tax declaration on indirect taxes (value added tax and excises) when importing goods into the territory of the Russian Federation from the territory of the member states of the customs union;
Tax declaration on property tax of organizations (tax calculation on advance payment);
Transport tax return;
Gambling business tax return;
Tax return for a single tax on imputed income for certain types of activities;
Tax declaration for tax paid in connection with the application of the simplified taxation system;
Corporate property tax return;
Tax calculation on advance payments for transport tax;
Tax calculation for advance payment of corporate property tax;
Tax calculation for advance payments on land tax;
Information about land plots recognized as an object of taxation for land tax;
Land tax return.

Tax reporting OSNO,
UTII tax reporting.

IP tax reporting can be submitted directly by an individual entrepreneur or by proxy. The tax reporting of the entrepreneur is submitted within the time limits established by law.

Tax reporting of organizations (LLC, CJSC, OJSC, partnerships, partnerships, non-profit organizations) also depends on the applicable taxation system. Submission of tax reporting of organizations can be carried out both personally by the representative of the taxpayer, and by mail.

Stages of tax reporting preparation:

1. Checking the completeness and correctness of the reflection of primary documents.
2. If necessary, making corrections to the reflection of primary documents.
3. Drawing up accounting and tax reporting.
4. Submission of reports.

The tax period, depending on the type of tax, is a calendar year, quarter or month. A tax period may consist of one or more reporting periods, at the end of which advance payments are made.

General principles for calculating the tax period:

1. The tax period and the procedure for its calculation are established by the Tax Code of the Russian Federation (TC RF).
2. If an organization was established after the beginning of a calendar year, the first tax period for it is the period from the date of its creation to the end of the given year. In this case, the day of establishment of the organization is recognized as the day of its state registration. When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.
3. If the organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year to the day of completion of the liquidation (reorganization). If an organization established after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of establishment to the day of liquidation (reorganization). If an organization was established on a day falling within the period from December 1 to December 31 of the current calendar year, and liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of the organization. These rules do not apply to organizations from which one or more organizations are separated or joined.
4. The above rules do not apply to those taxes for which the tax period is set as a calendar month or quarter. In such cases, during the creation, liquidation, reorganization of an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.

Each tax has an independent object of taxation, tax base, tax period, tax rate, determined in accordance with part two of the Tax Code of the Russian Federation. The tax base according to art. 53 of the Tax Code of the Russian Federation represents the cost, physical or other characteristics of the object of taxation. The tax base is the monetary expression of profit subject to taxation. When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

If in the reporting (tax) period the taxpayer received a loss - the negative difference between income and expenses (clause 8, article 274 of the Tax Code of the Russian Federation), taken into account for tax purposes, in this reporting (tax) period, the tax base is recognized as equal to zero. Losses incurred by the taxpayer in the reporting (tax) period are recognized for taxation purposes in the manner and on the conditions established by Art. 283 of the Tax Code of the Russian Federation. According to Art. 283 of the Tax Code of the Russian Federation, an organization that received a tax loss in the previous tax period or previous tax periods has the right to reduce the tax base of the current period by the entire amount of the resulting loss or by a part of this amount over the next 10 years. If the loss is not written off during this period (10 years), then it remains outstanding. The outstanding balance in accordance with PBU 18/02 "Income Tax" becomes a permanent difference. The taxpayer is obliged to keep documents confirming the amount of the incurred loss during the entire period when he reduces the tax base of the current tax period by the amount of previously received losses.

Some losses are carried forward in a special way. Such features are set for losses:

From the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
on operations with securities (Article 280 of the Tax Code of the Russian Federation);
on operations with financial instruments of futures transactions (Article 304 of the Tax Code of the Russian Federation);
on operations with depreciable property (Article 323 of the Tax Code of the Russian Federation);
on operations of assignment of the right of claim (Article 279 of the Tax Code of the Russian Federation).

Organizations have the right to take into account the loss incurred during the implementation of property rights (clause 2 clause 1 article 268 of the Tax Code of the Russian Federation).

The calculation of the tax base must contain the following data:

1) the period for which the tax base is determined;
2) the amount of income from sales, expenses associated with sales, and profit received in the reporting (tax) period, including:
- from the sale of goods of own production, as well as proceeds from the sale of property, property rights;
- from the sale of securities not traded on the organized market;
3) the amount of non-operating income and expenses.

The amount of tax at the end of the tax period and advance payments at the end of the reporting period is determined by the taxpayer independently (except when such an obligation is assigned to the tax agent) (Article 286 of the Tax Code of the Russian Federation).

Taxpayers who have chosen a quarter, six months and nine months as a reporting period, during the reporting period, calculate the amount of the monthly advance payment as follows:

1) the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period;
2) the amount of the monthly advance payment payable in the second quarter of the current tax period is taken equal to 1/3 of the amount of the advance payment calculated for the first reporting period of the current year;
3) the amount of the monthly advance payment payable in the 3rd quarter of the current tax period is taken equal to 1/3 of the difference between the amount of the advance payment calculated based on the results of half a year and the amount of the advance payment calculated based on the results of the 1st quarter;
4) the amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to 1/3 of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of half a year.

If the amount of the monthly advance payment calculated in this way is negative or equal to zero, these payments are not made in the respective quarter.

In accordance with paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, the following have the right to pay only quarterly advance payments based on the results of the reporting period:

Organizations that for the previous four quarters have income from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, did not exceed an average of 3 million rubles. for each quarter;
budget institutions;
foreign organizations operating in the Russian Federation through a permanent representative office;
non-profit organizations that do not have income from the sale of goods (works, services);
participants in simple partnerships in relation to the income they receive from participation in simple partnerships;
investors of production sharing agreements in terms of income received from the implementation of these agreements;
under trust agreements.

A special procedure for paying monthly advance payments is established for newly created organizations. They begin to pay monthly advance payments after a full quarter from the date of their state registration (clause 6, article 286 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 287 of the Tax Code of the Russian Federation, newly created organizations pay advance payments for the corresponding reporting period, provided that the sales proceeds did not exceed 1 million rubles. per month, or 3 million rubles. per quarter. The tax payable at the end of the tax period is paid no later than the deadline established by Art. 289 of the Tax Code of the Russian Federation for filing tax returns for the relevant tax period (Article 287 of the Tax Code of the Russian Federation). Advance payments based on the results of the reporting period are paid no later than the deadline set for the submission of tax calculations for the corresponding reporting period.

Tax declarations (tax calculations) in accordance with Art. 289 of the Tax Code of the Russian Federation are presented:

According to the results of the tax period - no later than March 28 of the year following the expired tax period;
- according to the results of the reporting period - no later than 28 calendar days from the date of the end of the corresponding reporting period.

Monthly advance payments payable during the reporting period are paid on time no later than the 28th day of each month of this reporting period. The above procedure for the payment of tax and advance payments is established for the tax, which is calculated at a rate of 24%.

Tax declaration - a written statement of the taxpayer on the objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax benefits, on the calculated amount of tax and (or) on other data that serve as the basis for calculating and paying tax.

Calculation of the advance payment - a written statement of the taxpayer about the calculation base, about the benefits used, the calculated amount of the advance payment and / or other data that serve as the basis for calculating and paying the advance payment.

Taxpayers (tax agents) submit tax declarations (tax calculations) no later than 28 calendar days from the end of the relevant reporting period. Taxpayers who calculate the amounts of monthly advance payments on the basis of actually received profits submit tax returns within the time limits established for the payment of advance payments.

Tax declarations based on the results of the tax period are submitted by taxpayers no later than March 28 of the year following the expired tax period.

The form of the income tax return and the procedure for filling it out are approved by order of the Ministry of Finance of Russia No. 54n.

LLC tax reporting

Tax reporting for an LLC can be varied and depend on the taxation system chosen by the enterprise. However, for some taxes, such as personal income tax, reporting and terms are the same both for organizations on the general system and for legal entities using preferential taxation.

The main tax burden is borne by organizations whose activities involve the use of a common taxation system:

1. The main tax can be considered income tax, which is calculated based on the results of the general activities of the enterprise. Its payers are Russian and foreign organizations, with the exception of the group of legal entities listed in paragraphs. 2 and 4 Art. 246 of the Tax Code of the Russian Federation. There are also institutions that are entitled to take advantage of the exemption when calculating income tax. For example, participants in the Skolkovo project may not pay income tax for 10 years from the date of obtaining the appropriate status. The deadlines for submitting a declaration on profit and paying tax depend on the turnover of the enterprise. Organizations transfer monthly advance payments by the 28th day of the next month if their revenue exceeds 15,000,000 rubles on average for each quarter of the previous 4 (Clause 3, Article 286 of the Tax Code of the Russian Federation, as amended in accordance with Law No. 150-FZ). Other companies report quarterly. The tax payment deadline for them is the 28th day of the month following the reporting period. Organizations with quarterly reporting also include budgetary enterprises, non-profit and other organizations listed in paragraph 3 of Art. 286 of the Tax Code of the Russian Federation. The deadline for submitting the annual income tax return and tax payment is March 28.
2. Organizations on OSNO are also recognized as payers of VAT on goods and services sold on the territory of the Russian Federation. But even in this case, preferential taxation is possible in the form of exemption from taxpayer obligations for certain types of goods and services. It is also allowed to cancel the need to charge VAT if the entity's revenue is not more than 2,000,000 rubles for the previous 3 months. The deadline for submitting VAT returns is the 25th day of the month following the tax period (quarter).
3. Property tax, which is transferred to the regional budget, is paid by enterprises that own both movable and immovable property, which is registered as fixed assets. The tax base depends on the average annual cost of fixed assets, calculated taking into account depreciation, or the cadastral value for certain types of property listed in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation. Given that the property tax is a regional one, the transfer of advance payments and settlements on them are made within the time limits established on the basis of decision regional authorities. The same applies to the tax itself.

Preferential taxation regimes involve the abolition of a number of taxes, such as VAT (relative to sales in the Russian Federation), property tax and income tax.

However, there is a need to charge other taxes and provide declarations depending on the current regime:

1. Organizations that have switched to the simplified tax system take into account the income and expenses received, reflecting them in tax registers (book of income and expenses). The objects of taxation for simplistic people are income or income reduced by the amount of expenses. The choice in this case is made by the taxpayers themselves. Based on the results of the past tax period, equal to 1 year, a declaration is submitted to the Federal Tax Service. The deadline for its submission and payment of tax is until March 31 inclusive. During the year, advance payments under the simplified tax system are obligatory for payment, which are calculated by enterprises independently and transferred to the budget on a quarterly basis no later than the 25th day of the month following the reporting period.
2. Organizations on the imputation calculate the UTII tax in accordance with the data of physical indicators related directly to the imputed activity, and the value of the deflator coefficients K1 and K2. It is allowed to reduce the total amount of the payment by the amount of the listed insurance premiums for employees and paid sick leave at the expense of the employer. The reporting period for UTII is a quarter. Reporting is submitted before the 20th day of the next month. The due date is the 25th day of the month following the end of the quarter.
3. Producers of agricultural products have the right to use the preferential tax regime established especially for them. In this case, it is required to keep tax records based on available indicators. The income and expenses received are used in the future to determine the taxable base. The deadline for filing the declaration and paying the tax (minus the advance payments made earlier) is March 31 of the year following the reporting period. Advance payments are transferred no later than the 25th day after the reporting period, which, in accordance with paragraph 2 of Art. 346.7 of the Tax Code of the Russian Federation, is set as half a year.

Regardless of the chosen taxation system, some taxes are charged and paid by all business entities.

These include the following:

1. Personal income tax for employees. In this case, employers act as tax agents, withholding from the earnings of their employees and other income in their favor the amount of accrued personal income tax. The organization submits reports on the accrued personal income tax on wages and other income of employees to the tax authorities before April 1 of the next year in the form of 2-personal income tax certificates. The transfer of tax is made monthly in accordance with the timing of the issuance of wages. According to the new rules, in addition to the annual provision of 2-NDFL certificates, employers will have to report quarterly in the 6-NDFL form.
2. VAT on export-import operations is transferred to the budget by all subjects, regardless of the taxation system. The calculation of tax on imported goods as a result of import is carried out independently. Its payment and submission of the corresponding tax return must occur no later than the 20th day of the month following the month of receipt of goods and materials. When exporting goods, the taxpayer, within a period not exceeding 180 days, collects a package of documents to confirm the reasonable application of the 0% rate. The declaration must be submitted by the 25th day of the month following the period established for the collection of documents.
3. Organizations on the simplified tax system, OSNO, UTII and UAT also need to pay property taxes such as transport, land and property tax (in relation to objects, the tax base for which is determined as the cadastral value), if the relevant objects of taxation are in their ownership . Submission of declarations should not take place later than February 1 after the expiration of the reporting period. Local self-government bodies are given the opportunity to independently determine the procedure for transferring advance payments for land tax. The same applies to the subjects of the Russian Federation in relation to transport tax and property tax.
4. Excise taxes can be charged and paid by all organizations, but for this it is necessary to comply with a number of conditions. Simplifiers and agricultural producers can only carry out operations for the sale of excisable goods. However, their production does not involve the use of ESHN or USN. If an organization located on UTII makes transactions subject to excises, then it also pays them on a general basis. But it should be remembered that the sale of excisable goods does not always allow the use of UTII. The terms for paying excise taxes and submitting reports depend on the type of product for which operations are performed (Article 204 of the Tax Code of the Russian Federation).

The tax reporting of enterprises should reflect the real picture of their financial condition, as well as show the presence of property assets. The completeness and frequency of reporting largely depend on the chosen taxation system. The greatest burden on the preparation of declarations and calculations falls on organizations on OSNO.

It is important to comply with the deadlines for submitting tax reports, otherwise enterprises face significant fines.

Tax accounting and reporting

Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide internal and external users with information to control the correctness of the calculation, completeness and timeliness of the calculation and payment in tax budget. The tax accounting system is organized by the taxpayer independently, based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one tax period to another.

The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head.

A change in the accounting procedure for certain business transactions and (or) objects for tax purposes is carried out by the taxpayer in the event of a change in legislation or applied accounting methods.

At the same time, decisions on any changes should be reflected in the accounting policy for tax purposes and applied from the beginning of a new tax period.

If the taxpayer has begun to carry out new types of activities, he is also obliged to determine and reflect in the accounting policy for tax purposes the principles and procedure for recording these types of activities for tax purposes.

Tax accounting data should reflect the procedure for the formation of the amount of income and expenses, the procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period, the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods, the procedure for forming the amounts of created reserves , as well as the amount of debt on income tax settlements with the budget.

Confirmation of tax accounting data are:

Primary accounting documents (including an accountant's certificate);
analytical registers of tax accounting;
calculation of the tax base.

For the first time, the trend of delimitation of accounting and taxation became apparent in connection with the tax reform and the adoption of legislative and regulatory acts on the taxation of enterprises and organizations.

The most acute problem of maintaining, along with accounting, tax accounting manifested itself, starting with the report for the year. This is connected, on the one hand, with a change in the accounting methodology, on the other hand, with the introduction of significant changes in tax legislation. Accounting and tax accounting solve independent problems and are regulated by the relevant regulatory frameworks.

Specialists define tax accounting as a system for collecting, fixing and processing economic and financial information for calculating tax liabilities of the payer. Its main task is to determine the exact amount of obligations to the budget.

Information in the tax accounting system is formed in two stages. The first stage is the collection of information based on primary documents. The second is the systematization and grouping of accounting information.

Currently, there are various approaches to maintaining tax accounting in information systems:

Introduction of additional analytical features on balance accounts within the framework of the accounting Chart of Accounts;
use of auxiliary off-balance accounts with additional analytics;
accounting and tax accounting in parallel Charts of Accounts.

Financial tax reporting

Tax reporting is a package of analytical documentation (declarations, reports, etc.), which the subject of economic relations submits to the supervisory authorities after a certain period of its activity. Depending on the specifics of the occupation, the presence or absence of certain tangible assets, etc. the composition and order of sending papers differ.

On USN. For this type of tax reporting, the deadline for filing papers is limited to the period until May 2. For the payment of quarterly payments under the simplified tax system, the date of sending the documents is the 25th day of the month following the quarterly period. Quarterly reports in this type of taxation for individual entrepreneurs are not provided.

On BASIC. In this case, the following tax reporting documents are issued: VAT returns, 3-NDFL and 4-NDFL. The latter is submitted in case of a change in income for the tax period in excess of 50%, or up to 5 days after the end of the month if the entrepreneur receives his first income. Form 3-NDFL is submitted annually (until April 30th), and VAT documentation in digital format is submitted quarterly until the 25th day of the month following the end of the period (April, July and October).

On ENVD. In this case, the entrepreneur is obliged to send a report to the tax office by the 20th day of the month following the end of the quarter (January, April, July and October, respectively). Payments are also made quarterly, up to the 25th.

On PSN. In this case, the business entity does not submit reporting documents, but is obliged to annually certify the book of income and expenses with the supervisory authorities. The deadline in this case is April 30 of the year following the registration of the patent.

On ESHN. In this case, the provision of tax reporting is reduced to the annual filing of a declaration in the period up to March 31. The reporting period is six months. Payments are made by the 25th day of the month following the end of the period.

On any mode with employees. In this case, the payer, in addition to the financial tax reporting, provides the supervisory authorities with information on the number of employees (by January 20), as well as individual certificates 2-NDFL (annually until April 1) and 6-NDFL (quarterly) . Calculation of insurance payments is made every quarter and sent before the 30th day of the month following the end of the reporting period.

Regardless of the form of tax reporting used, legal entities submit to the supervisory authorities:

Information on the number of employees (until January 20);
documentation on taxes on land and vehicles in the presence of equipment and land (until February 1);
certificate 2-NDFL (until April 1st);
calculations for insurance premiums;
6-NDFL (quarterly);
accounting documentation.

In addition to this, tax reporting for organizations includes the following items.

On USN. In this case, an annual declaration (until March 31st) and advance payments in each quarter are added to the package of documents. Contributions are paid by the 25th day of the month following the end of the billing period.

On BASIC. In this case, the documentation on income and property tax (if any) is attached to the reporting, which is submitted before March 28 and 30, respectively. In addition, the payer submits quarterly declarations for VAT, property and profit taxes, no later than the 25th and 28th of the month following the billing period.

On ENVD. In this case, the organization submits to the supervisory authorities a quarterly declaration, which is submitted before the 20th day of the month following the billing period.

On ESHN. In this case, work with reporting is reduced to filing an annual declaration by March 31.

Zero tax reporting

The company exists, but the activity does not. This happens, especially at first: there is no client base, there are not enough funds for promotion, the goods are not purchased. At the same time, the organization is already registered and is listed as a taxpayer, depending on the selected regime. What reporting should be submitted by individual entrepreneurs with zero reporting and how to report to legal entities? We will tell in this article.

In this situation, a number of questions arise: what constitutes zero reporting, its composition, how to submit zero reporting to the tax office, what sanctions are provided for delay or failure to submit. I am also concerned about the reporting process itself: is it necessary to fill out all the forms or is one enough, for example, is it necessary for an individual entrepreneur to submit a balance sheet with zero reporting? Can I submit the form by email or do I need to submit it on paper? We figured out ready to answer these and other questions.

Zero reporting is made up in the absence of entrepreneurial activity during the tax period: there is no cash flow on the current account and on the cash desk of the organization. It is handed over in the same terms as the usual one. The composition of such reporting forms may differ depending on the type of taxation system of the company and the selected period.

For firms and entrepreneurs on the common system, the composition of declaration forms and other documents is as follows:

1. VAT return - submitted quarterly by the 25th day following the end of the tax period.
2. Income tax return - submitted quarterly by the 28th day following the end of the tax period.
3. Declaration on property tax - shall be submitted quarterly by the 30th day following the end of the tax period.
4. Unified calculation of insurance premiums - shall be submitted quarterly before the 20th day following the end of the tax period.
5. Accounting statements - submitted once a year until March 31st.

In the absence of cash flows and the occurrence of objects of taxation, you can fill out a single simplified declaration, which will replace the income tax and VAT reports. You need to send it to the IFTS before the 20th day after the end of the quarter. Individual entrepreneurs who do not have employees do not submit reports to the funds. Thus, the answer to the question "is it necessary to submit a zero VAT return?" - positive.

For firms and entrepreneurs on the simplified tax system with employees, an empty declaration is submitted according to the simplified system (once a year until March 31 - for firms, and until April 30 - for individual entrepreneurs) and reports to the FIU (SZV-M) - until the 15th the date of each month and the FSS (4-FSS) - until the 20th day of the month following the quarter. By the way, you can fill out a single simplified declaration form. This is stated in the letter of the Ministry of Finance No. AC-4-3 / [email protected] Therefore, the zero reporting of IP on the simplified tax system does not have any features.

As for sending a report without data to UTII, then everything is not so simple. The tax office does not accept empty imputed tax reports. On imputation, the calculation of tax does not depend on the income received and expenses incurred. Even if the activity was not carried out, and the taxpayer was not deregistered, he is obliged to pay tax and draw up reports. The deadline for submitting the report is the 20th day of the month following the end of the quarter. Accounting and reporting to funds will be zero.

Another important point: when preparing financial statements, it is also impossible to leave all the columns of the balance sheet empty. The organization has an authorized capital, perhaps money in an account or on hand, some kind of property. In the absence of business transactions during the reporting period, these figures should be reflected in the financial statements.

If the taxpayer does not report on time, he will be fined. Zero reporting LLC or IP is no exception.

Not submitted reports will entail sanctions of the tax inspectorate in the form of monetary penalties:

From the organization - 1000 rubles;
from officials - from 300 to 500 rubles.

In addition, the IFTS has the right to block the company's current account if the reports are not submitted within 10 days after the deadline.

On the general taxation system, in order to report on income tax and VAT, you can fill out a single simplified declaration (EUD). Therefore, to the question "is it necessary to submit a zero VAT return" - we answer that it can be submitted in the form of EUD. Organizations and individual entrepreneurs on the simplified tax system can use the same form. The report form and the method of filling it out were approved by the letter of the Ministry of Finance No. 62n, taking into account the norms prescribed in the letter No. ED-4-3 / 18585. Zero reporting to the FSS is submitted on the updated 4-FSS report form. It only fills title page and codes. Accounting reports can be compiled in an abbreviated form: balance sheet and income statement. A copy certified by the tax office must also be sent to ROSSTAT at the place of registration.

All VAT returns must be submitted electronically. Since the company still needs to purchase software and digital signature to send reports, there is no point in submitting the rest of the reports in paper form. It's easier to email everything. For VAT non-payers, zero reporting can be submitted to the tax and Rosstat both in paper and electronic form, at the discretion of the respondent. You can also use the services of authorized representatives for the delivery of zero reporting.

You can generate zero reports in any accounting program or in Internet accounting. For software, "zero" is the most simple task.

For the preparation and submission of zero reporting in electronic form, there are many special services. Almost all accounting programs provide such an opportunity. After all, they not only do not have to spend even a little money for submitting reports without income, but they also do not have to delve into what exactly and when to submit. In case of registration in the program, she herself will remind you what zero reporting must be submitted, and will offer to generate the necessary documents. All that is required from an individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

After the reports are generated, they can be sent to recipients directly via the Internet (this service is paid for all operators, including 1C), or they can be printed and sent to all recipients by mail or delivered personally. In any case, the use of special services significantly saves time and can help not only individual entrepreneurs, but also an experienced accountant who manages several companies and entrepreneurs, some of which need to pass a "zero". Indeed, in this case, they also do not have to follow the deadlines for all reports, as well as spend extra effort on filling out forms on their own. The service allows you to do this in just three clicks.

Since compulsory insurance premiums are calculated from wages, the question arises: is the company registered, it has one director, but there is no salary? Many organizations in which the founder is the director do not charge wages in the absence of activity. In the event of claims from regulatory authorities, one can refer to the letter of the Ministry of Finance No. 03-04-07-02, which states that if the director has not concluded labor contract there is no obligation to pay wages. According to Art. 273 of the Labor Code of the Russian Federation, the sole founder cannot conclude an employment contract with himself. Subsequent payments in the presence of profit will be considered dividends. In addition, the Pension Fund of Russia believes that it is also not necessary to submit a zero SZV-M report in this case.

Inspection authorities usually do not require additional documents to confirm zero reporting. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes, inspection bodies may contact the bank where the company's current account is located and request an extract on the movement of funds. All the necessary information will be obtained from it.

Types of tax reporting

The legislation obliges business entities to submit reports to the tax authorities that reflect accrued and paid tax payments. The composition and forms of tax reporting are somewhat different for each type of activity and taxation system.

The tax reporting of an individual entrepreneur differs depending on the applicable taxation system:

Tax reporting OSNO,
tax reporting under the USN,
UTII tax reporting.

The general tax regime applies to most types of activities of legal entities and individual entrepreneurs.

In this case, the following types of reports must be submitted to the tax authority:

At the end of the month, an excise duty declaration;
at the end of the quarter, a VAT declaration, calculation of taxes on water and land, transport (for organizations);
at the end of the year, an income tax return (for organizations) or personal income tax with a certificate of income (for individual entrepreneurs).

Once again we want to emphasize that the composition and forms of tax reporting depend on the specific type of activity carried out, and include, in addition to federal, regional and local taxes. In addition, the financial statements of the enterprise are submitted for approval by the tax authority.

However, there are “pitfalls” here too, for example, in the absence of activity, it is still necessary to submit “zero” reports, which is not difficult when compiling documents, but takes some time.

Working with this taxation system requires the quarterly preparation and submission to the tax authority of a declaration of the form established for UTII, and, if necessary, calculations for land, water, and transport taxes. In addition, when combining UTII with other tax regimes, it is necessary to provide a balance sheet, as well as report profits and losses.

Payers of the unified agricultural tax may not keep complete accounting, but must document income and expenses, cash transactions necessary to calculate the tax base.

The set of tax reporting under this taxation system is also small:

Once a year, a tax return is submitted for the unified agricultural tax, as well as a 2-NDFL certificate;
quarterly settlements for transport, water and land tax (only tax agents submit);
quarterly VAT return (only in case of payment of tax in accordance with a simple partnership agreement, on joint activities).

Any forms of tax reporting are drawn up in at least two copies - one is submitted to the tax office, the second is kept in the files of the taxpayer.

Similarly, the calculation of an advance payment is a written statement by the taxpayer about the base of calculation, about the benefits used, the calculated amount of the advance payment and (or) other data that serve as the basis for calculating and paying the advance payment. The calculation of the advance payment is submitted in the cases provided for by the Tax Code of the Russian Federation in relation to a specific tax.

The calendar for submitting returns and paying taxes depends on the tax regime in which you work. Let me remind you that there are:

OSNO - general system of taxation,
USN - simplified taxation system,
UTII - a single tax on imputed income,
PSN - patent system of taxation,
ESHN - single agricultural tax.

Let's consider separately the types of declarations submitted and the deadlines for submission in 2017 for each mode for individual entrepreneurs and for LLCs (the article will be updated every year).

IP on the simplified tax system (6% or 15%):

It is not necessary to submit quarterly reports, but there is an obligation to pay advance payments on the simplified tax system for each quarter (no later than the 25th day of the month following the quarterly period).

IP on OSNO:

VAT declaration - quarterly, no later than the 25th day of the month following the billing quarter (April 25, July 25, October 25). Sold electronically only.
3-NDFL - annually, no later than April 30.
Declaration 4-NDFL. For newly registered individual entrepreneurs, this document must be submitted no later than 5 days after the expiration of a month from the moment the first income of the individual entrepreneur appears. Also, 4-NDFL is filed in the event of a significant (more than 50 percent) increase or decrease in the entrepreneur's income in the tax period.

IP on UTII:

Payment of taxes must be made quarterly no later than the 25th day of the month following the billing quarter.

IP on PSN:

Reporting is not available.

There is an obligation to certify in the tax office the book of accounting for income and expenses. This must be done no later than April 30 of the year following the year when the IP applied for the patent.

IP on ESHN:

In the ESHN mode, it is necessary to pay advance payments for the reporting period (six months). Payment is made no later than the 25th day of the month following the reporting period.

If there are employees, individual entrepreneurs in any mode are additionally handed over to the IFTS:

Certificate 2-NDFL - annually, until April 1 (certificate is prepared separately for each employee).
6-NDFL - quarterly, until the end of the month following the reporting period (if it falls on a weekend, the date is moved to the next business day). The 6-NDFL report for 2017 must be submitted before April 2, 2018.
Calculation of insurance premiums - 1 time per quarter, no later than the 30th day of the month following the reporting quarter. it the new kind reporting, which appeared in 2017 after all insurance premiums were supervised by the tax inspectorate.

General types of reporting for LLC on the simplified tax system, OSNO and UTII:

Information on the average number of employees - until January 20.
Declaration on transport tax (if there are vehicles) - until February 1.
Declaration on land tax (if there is a land plot) - before February 1.
Help 2-NDFL - annually, until April 1.
Quarterly calculation of 6-personal income tax - until the end of the month following the billing quarter.
Calculation of insurance premiums - quarterly, until the 30th day of the next month.
Financial statements - until March 31.

In addition to the above reports, LLCs must submit:

LLC on the simplified tax system (6% or 15%):

Advance payments are paid every quarter: no later than the 25th day of the month following the billing quarter.

LLC on OSNO:

For income tax - until March 28.
For property tax (if there is property) - until March 30.
Quarterly VAT return - no later than the 25th day of the month following the billing quarter (April 25, July 25, October 25).
Quarterly income tax return - no later than the 28th day of the month following the billing quarter (April 28, July 28, October 28).
Quarterly declaration on property tax (if there is property) - by the end of the month following the billing quarter.

LLC on UTII:

Quarterly UTII declaration - no later than the 20th day of the month following the billing quarter (January 20, April 20, July 20, October 20).

LLC on ESHN:

Providing tax reporting

At the end of each reporting and tax period, taxpayers are required to submit the following tax reports to the tax authorities at their location and the location of each separate subdivision:

Corporate income tax return (Order of the Ministry of Finance of Russia No. 54n), which is also used for tax agents;
tax return on income received by a Russian organization from sources outside the Russian Federation (order of the Ministry of Taxes of Russia No. BG-3-23/709);
tax calculation (information) on the amounts of income and withheld taxes paid to foreign organizations (order of the Ministry of Taxes of Russia No. SAE-3-23/286, filling out the form - order of the Ministry of Taxes of Russia No. BG-3-23/275).

In accordance with the legislation of the Russian Federation, the income tax declaration must be submitted by those organizations that pay this tax.

All organizations paying income tax, except for organizations that are entitled to submit a single (simplified) tax declaration, are required to submit income tax declarations at the end of each reporting (tax) period, even if they do not have any obligations to the budget for this tax in this period (paragraph 1, clause 1, article 289 of the Tax Code of the Russian Federation).

If organizations transfer tax on a quarterly or monthly basis based on the profits received in the previous quarter, then the deadlines for filing a declaration are:

For the I quarter - no later than April 28 of the reporting year;
for half a year - no later than July 28 of the reporting year;
for nine months - no later than October 28 of the reporting year;
per year - no later than March 28 of the following year.

If organizations transfer tax on a monthly basis based on actual profits, then the deadlines for filing a declaration are:

Not later than the 28th day of each month of the current year;
the annual declaration must be submitted no later than March 28 of the next year (clause 3 and clause 4 of article 289 and paragraph 4 of clause 1 of article 287 of the Tax Code of the Russian Federation).

You can file your tax return:

On paper (for example, through an authorized representative of the organization or by mail);
electronic.

If the average number of employees for the previous year exceeded 100 people, then this year you can submit tax returns only in this way. This also applies to organizations that are classified as the largest taxpayers. They must submit tax reports (including annual declarations) in electronic form to interregional inspections for the largest taxpayers (paragraph 4, clause 3, article 80 of the Tax Code of the Russian Federation).

For late submission of the declaration, the organization will be fined in accordance with Art. 119 of the Tax Code of the Russian Federation.

The amount of the fine is determined by the duration of the delay:

5% - of the amount of tax on the declaration, if the organization submitted the declaration within 180 days after the deadline, is paid for each full or partial month of delay (the amount of the fine cannot be less than 100 rubles and more than 30% of the amount of tax on the declaration);
30% - of the amount of tax on the declaration plus 10% for each full or partial month of delay starting from the 181st day, if the delay is more than 180 days.

There is administrative responsibility for the officials of the organization (at the request of the tax inspectorate and a court decision) - a fine in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

The tax authority does not have the right to refuse to accept the declaration and is obliged, at the request of the taxpayer, to put a mark on the copy of the tax declaration on acceptance and the date of its submission (clause 2, article 80 of the Tax Code of the Russian Federation).

Preparation of tax reporting

Tax reporting - reporting that is submitted to the tax authorities and extra-budgetary funds and characterizes the state of the enterprise's obligations related to the calculation and payment of taxes and other obligatory payments.

Forms of tax reporting are established by the legislation of the Russian Federation. The forms of tax declarations and the procedure for filling them out are approved by the Ministry of Finance of Russia (clause 7, article 80 of the Tax Code of the Russian Federation).

Tax declarations are drawn up in accordance with the instructions (procedure) for its completion. When new forms are introduced, the issuance of instructions is a prerequisite. Such a requirement is established by paragraph 2 of the order of the Federal Tax Service of Russia No. MM-3-13 / 20.

The declaration can be submitted both electronically and on paper. Additional requirements are imposed on paper forms (approved by order of the Federal Tax Service of Russia No. MM-3-13 / 20):

The form must be printed on A4 paper;
margins should not exceed 5 mm;
information should be on only one side of the sheet;
text should be printed only in black;
the text should be typed in Courier New font, 12 point height and 5 point spacing;
the form must contain a bar code, etc.

Each tax declaration or other document serving as the basis for calculating and paying tax includes:

Title page;
section 1, which reflects the amount of tax payable to the budget;
sections that reflect the main indicators necessary for calculating the tax;
sections that reflect additional data used to calculate the tax (if necessary).

Completed tax reporting forms must be signed by legal or authorized representatives of the organization (paragraph 2, clause 5, article 80 of the Tax Code of the Russian Federation). At the same time, an authorized representative must have a power of attorney confirming his right to sign (clause 3, article 29 of the Tax Code of the Russian Federation). A copy of the power of attorney must be attached to the report. Such rules are established by paragraph 3 of paragraph 5 of Art. 80 of the Tax Code of the Russian Federation.

Reporting submitted to the tax authorities is divided into two blocks: tax reporting (tax declarations and calculations of advance tax payments (hereinafter referred to as calculation)) and accounting reports.

In accordance with subparagraphs 4 and 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), taxpayers are required to submit tax declarations (calculations) to the tax authority at the place of registration in accordance with the established procedure, if such an obligation is provided for by legislation on taxes and fees.

They are also required to submit financial statements to the tax authority at the location of the organization in accordance with the requirements established by Federal Law No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ), except when organizations exempt from accounting.

Responsibility for failure to submit tax returns is established by Article 119 of the Tax Code of the Russian Federation. Failure to submit a tax return entails a penalty in the amount of 5% of the unpaid amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Responsibility for non-submission of financial statements is established in clause 1 of article 126 of the Tax Code of the Russian Federation. Failure by the taxpayer to submit documents and (or) other information provided for by the Tax Code of the Russian Federation to the tax authorities within the prescribed period, if such an act does not contain signs of tax offenses provided for in Art. 119 and Art. 129.4 of the Tax Code of the Russian Federation, entails a fine in the amount of 200 rubles for each non-submitted document.

The tax declaration (calculation) is submitted in the prescribed form on paper or in electronic form in accordance with the established formats, along with documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation).

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created (including during reorganization) organizations whose number of employees exceeds the specified limit, submit tax declarations (calculations) only in electronic form.

Information on the average number of employees for the previous calendar year shall be submitted by the taxpayer to the tax authority at the place of its registration no later than January 20 of the current year, and in the event of the establishment (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

In accordance with Art. 119.1 of the Tax Code of the Russian Federation, non-compliance with the procedure for submitting a tax declaration (calculation) in electronic form in cases provided for by the Tax Code of the Russian Federation entails a fine of 200 rubles.

The tax declaration (calculation) may be submitted by the taxpayer (payer of the fee, tax agent) to the tax authority in person or through a representative, as well as sent in the form of a postal item with a list of attachments or transmitted electronically via telecommunication channels.

When sending a tax declaration (calculation) by mail, the day of its submission is the date of sending the postal item. When transferring a tax declaration (calculation) via telecommunication channels, the day of its submission is the date of its dispatch.

The tax authority is not entitled to refuse to accept a tax declaration (calculation) submitted in the prescribed form. He is obliged, at the request of the taxpayer, to put on the copy of the tax declaration (calculation) a mark on its acceptance and the date of receipt, upon receipt of the tax declaration on paper, or to transfer to the taxpayer a receipt of acceptance in electronic form - upon receipt of the tax declaration via telecommunication channels.

Tax reporting is a set of tax declarations that the taxpayer is obliged to submit to the tax authorities at the place of tax registration within the established time limits.

In accordance with paragraph 1 of Art. 80 of the Tax Code of the Russian Federation, a tax return is a written statement or a statement drawn up in electronic form and transmitted via telecommunication channels using an electronic digital signature, a taxpayer about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits , on the calculated amount of tax and (or) on other data that serve as the basis for the calculation and payment of tax.

A tax return is submitted by each taxpayer for each tax payable.

The calculation of an advance payment is a taxpayer's statement about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) other data that serve as the basis for calculating and paying the advance payment. The calculation of the advance payment is submitted in the cases provided for by the Tax Code of the Russian Federation in relation to a particular tax.

A taxpayer for one or more taxes who does not carry out operations resulting in the movement of funds on his bank accounts (at the cash desk of the organization), and who does not have objects of taxation for these taxes, submits a single (simplified) tax declaration for these taxes.

Tax declarations are not subject to submission to the tax authorities for those taxes for which taxpayers are exempted from the obligation to pay them in connection with the application of special tax regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax.

Forms and procedure for filling out forms of tax declarations (calculations), as well as formats and procedures for submitting tax declarations (calculations) in electronic form, are approved by the Federal Tax Service in agreement with the Ministry of Finance of Russia separately for each tax.

The taxpayer or his representative signs the tax declaration (calculation), confirming the accuracy and completeness of the information indicated in it.

The deadlines for submitting tax returns for a tax period and calculating advance payments for reporting periods to the tax authorities are established by the Tax Code of the Russian Federation separately for each tax.

Formation of tax reporting

According to federal law RF, each organization registered in the territory of Russia must prepare financial statements. It reflects the indicators of the financial and property condition of the organization for the reporting period. It also displays financial results for a certain reporting period. Financial statements are submitted once a year.

Tax reporting is a taxpayer's document that includes calculations and tax returns for all types of taxes and mandatory payments or income paid. It also includes annexes to calculations and tax returns. The Tax Code establishes the procedure for filing tax reports, which are compiled and submitted to the state tax authorities.

Formation of financial statements should be carried out strictly in accordance with the legislation of the Russian Federation. To do this, it is necessary to competently draw up all documents of individual entrepreneurs and organizations in electronic and paper form for the current tax period. Then the documentation is submitted to the relevant state authorities.

Formation of tax reporting is the final and most important stage of the enterprise taxation system. Taxpayers are required to submit an annual tax return and returns at the end of quarterly reporting periods.

Individual entrepreneurs of various forms and LLCs submit different packages of accounting documentation. In order to avoid reporting errors and avoid fines, it is necessary to know exactly in what form and when the accounting reports of LLCs and individual entrepreneurs are submitted. It is also required to take into account that the financial statements of different forms of LLC and IP have different taxation systems.

There are two tax regimes for objects of economic activity:

OSNO (OSN) is the most complex tax regime for organizations. With it, it is necessary to pay taxes on personal income tax, VAT, generate and submit reports on the profit and loss of the enterprise, a balance sheet, as well as pay a contribution on property tax. With such a taxation system, a UTII declaration is submitted to the tax authorities every quarter.

UNS (simplified) - a special tax regime. It does not include VAT or property tax. In addition, it is not necessary to submit a balance sheet and profit and loss statements. The ONS declaration and accounting report are submitted once a year.

When registering an organization with a tax authority, it automatically registers with the Pension Fund. Both individual entrepreneurs and LLCs must prepare and submit financial statements to the Pension Fund of the Russian Federation.

Reporting of organizations of different forms of ownership is provided in two forms:

RSV-1 - a quarterly report, which presents calculations of accrued and paid contributions for organizations of different forms of ownership, where the average number of employees is more than 50 people;
RSV-2 - an annual report with calculations of accrued and paid contributions for individual entrepreneurs who do not make payments to employees.

All employers submit to the regional branch of the FSS calculations (Form-4 of the FSS) on accrued and paid contributions for compulsory insurance of employees of the organization.

According to the rules, accounting and tax reporting must be submitted to the tax authorities once a year for a period not later than three months after the end of the reporting period. The documentation is submitted in two copies: the original is submitted to the tax office, a copy - to the state tax statistics authority. This rule must be followed by all organizations, with the exception of those that are exempt from accounting.

Organizations and individual entrepreneurs working under the UNS or UTII compile and submit:

Declaration on the ONS until April 30 of the year following the reporting year (for IP on the ONS);
- Tax declarations for UTII and value added tax before the 20th day of the month after the reporting quarter (for OSNO);
- Information on the number of employees until January 20 of the year;
- Calculations on pension contributions for employees (if any) in the RSV-1 form before the 15th day of the second month after the reporting month;
- Calculations on accrued and paid compulsory insurance premiums (for individual entrepreneurs without employees) in the RSV-2 form before March 1;
- Reporting to the FSS in the form 4-FSS until the 15th day after the reporting month.

How is tax reporting done?

Tax and accounting reports can be submitted electronically, sent by mail or personally delivered to the relevant authorities. Some taxpayers are required to file their tax returns electronically only.

Tax officials are required to accept taxpayer reports. In case of incorrectly completed documents or they are provided in a form not approved by current legislation, the acceptance of documents may be refused. At the same time, the employee government agency does not make any notes in the report and in the register.

Preparation of tax and accounting reports, as well as their submission to the tax authorities, is an important stage of accounting support. That is why this should be done by an experienced accountant who follows all changes in tax legislation.

Late submission of documentation to the tax authorities can lead to the imposition of penalties on the organization. For example, for late submission of a tax return, the fine will be at least 1,000 rubles or 5% for each month of non-payment of tax. Errors in filling out the documentation can also lead to delays.

Filling out tax returns

Often the preparation of a tax report raises questions. Is the form up to date? Are the fields filled in correctly? Of course, each form has instructions. At the same time, it should be recognized: filling out a declaration on guidelines, it is not always possible to avoid mistakes.

The declaration form for the simplified tax system (form according to KND 1152017) was approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/99.

The declaration on the simplified tax system is submitted once a year: by entrepreneurs - no later than April 30, organizations - no later than March 31 of the year following the reporting one.

The USN declaration form (approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/99) includes:

title page;
section 1.1 "Amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), payable (reduced), according to the taxpayer";
section 1.2 "The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and the minimum tax payable (reduction), according to the taxpayer";
section 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)";
of section 2.1.2 "Calculation of the amount of the sales tax that reduces the amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), accrued based on the results of the tax (reporting) period for the object of taxation from the type of entrepreneurial activity , in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a sales tax is established";
section 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)";
Section 3 "Report on the intended use of property (including funds), works, services received in the framework of charitable activities, earmarked receipts, earmarked financing".

The requirements common to filling in all sections (sheets) of the declaration are listed in sec. II Order, approved. Order of the Federal Tax Service of Russia No. ММВ-7-3/99.

These include, in particular:

- the color of the ink (paste) for filling out the declaration (black, purple or blue);
- a ban on correcting errors using corrective (other similar) means;
– a ban on double-sided printing of the declaration on paper;
- a ban on fastening sheets of the declaration, leading to damage;
– rules for filling in cells and fields (including indicators for which there are no indicators);
– page numbering rules (through numbering, regardless of the number of sections, sheets to be filled out);
- rules for filling in cost indicators (must be indicated in full rubles. In this case, indicators less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded up to a full ruble);
– rules for completing the declaration by machine (including the font used).

You can submit a declaration to the IFTS on paper (by mail, as well as in person or through a representative) or electronically.

All LLC reporting can be divided into five categories:

Reporting depending on the taxation system

tax returns

In accordance with the chosen taxation system, an LLC must submit the following tax returns to the IFTS:

tax regime	Tax return	Declaration deadline
Simplified taxation system (STS)	USN Declaration
Single tax on imputed income (UTII)	UTII Declaration	Based on the results of each quarter no later than the 20th day of the first month of the next quarter
Unified Agricultural Tax (ESKhN)	Declaration of ESHN	At the end of the calendar year no later than March 31 of the following year
General System of Taxation (DOS)	income tax return	For the 1st quarter, six months and 9 months no later than the 28th day of the first month of the next quarter.
	Property Tax Declaration + Advance Payment Calculations	At the end of the calendar year no later than March 30 of the next year (calculations are submitted within 30 days after the end of the reporting period: 1 quarter, half a year, 9 months)
	VAT declaration	At the end of each quarter no later than the 25th day of the first month of the next quarter

note that when combining tax regimes, it is necessary separately for each system of taxation to keep records, submit reports and pay taxes.

Book of accounting for income and expenses (KUDIR)

All LLCs applying the simplified taxation system are required to maintain a book of accounting for income received and expenses incurred (KUDIR). Since 2013, the mandatory certification of KUDIR in the Federal Tax Service has been canceled. However, a stitched and numbered book must be in any case (the fine for its absence for the organization is 10,000 rubles).

Organizations on UTII KUDIR conduct no need, but at the same time they need to take into account their physical indicators (number of square meters, employees, etc.).

The law does not regulate in what form this should be done, therefore the requirement of the IFTS employees for the mandatory application of the so-called “UTII Books” is unreasonable. Especially if they contain sections such as "Income", "Expenses", etc.

In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it is possible and worth buying it. But at the same time, it is important to remember that it is only necessary to keep records of physical indicators in it, all other information on income and expenses does not need to be entered there.

More details about KUDIR.

Financial statements

All organizations, regardless of the chosen taxation system and the number of employees, are required to keep accounting records and annually submit financial statements (Law “On Accounting” No. 402-FZ of December 6, 2011).

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

Statement of changes in equity (Form 3).
Cash flow statement (Form 4).
Report on the intended use of funds (form 6).
Explanations in tabular and textual form.

For small enterprises (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year), the financial statements consist of two mandatory documents in simplified form :

Balance sheet (form 1).
Report on financial results (form 2).

Financial statements are submitted once at the end of each year to two authorities: the tax service (FTS) and the statistical authorities (Rosstat). Reporting deadline - no later than March 31.

For late submission of financial statements, fine in the amount of 200 rubles. for each document not submitted. Organization officials may be fined from 300 to 500 rubles + from 3,000 rubles. up to 5,000 rubles for failure to submit reports to Rosstat.

Reporting for employees

All reporting for employees can be divided into three categories:

Reporting to the Federal Tax Service (Tax Service).
Reporting to the Pension Fund (Pension Fund).
Reporting to the FSS (Social Insurance Fund).

Where to take	What to take	When to take
FTS	Average number of employees	At the end of the calendar year no later than January 20 of the next year
	References 2-NDFL	At the end of the calendar year no later than April 1 of the following year
	Calculations 6-NDFL	At the end of each quarter no later than the last day of the 1st month of the next quarter
	Calculation of insurance premiums	According to the results of each quarter, no later than the 30th day of the month following the settlement (reporting) period.
FIU	Report in the form of SZV-STAZH (contains information about insurance experience insured persons)	At the end of the year, no later than March 1 of the year following the reporting year.
FIU	Report in the form of SZV-M (contains information that allows you to track working retirees)	At the end of each month no later than the 15th day of the next month
FSS	Report in form 4-FSS From January 1, 2017, this calculation includes information only on injuries and occupational diseases	According to the results of each quarter, no later than the 25th day (for the electronic form) and the 20th day (for the paper form) of the 1st month of the next quarter

Reporting on cash transactions

Organizations carrying out operations related to the reception, issuance and storage cash(cash transactions), are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).

The need to maintain cash discipline does not depend on the chosen taxation system or the availability of a cash register. An LLC may not have a cash register, but simply issue BSOs (strict reporting forms), but at the same time it is still obliged to comply with the rules of cash discipline.

Effective from June 2014 simplified procedure for maintaining cash discipline, according to which small organizations (the number of employees is not more than 100 people and the revenue is not more than 400 million rubles per year) are no longer required to set a cash balance limit on the cash register.

Additional tax reporting

Some organizations carry out activities that involve the payment of additional taxes and reporting.

Table of additional taxes and reporting

Surcharge	Type of reporting	Deadline
Transport tax	Transport tax declaration
Land tax	Land tax declaration	At the end of the calendar year no later than February 1 of the following year
water tax	Water tax declaration	Based on the results of each quarter no later than the 20th day of the 1st month of the next quarter
excisable tax	Excise tax declaration	According to the results of each month, no later than the 25th day of the next month (for straight-run gasoline and denatured alcohol: no later than the 25th day of the third month following the reporting month)
excisable tax	Notice of advance payment in 4 copies (including one in electronic form) + copies of payment documents	No later than the 18th of the current month
Mineral extraction tax (MET)	Declaration on severance tax	At the end of the month no later than the last day of the next month
Gambling business tax	Gambling business tax declaration	At the end of the month no later than the 20th day of the next month
Fees for the use of wildlife objects	Submission to the IFTS of information on the obtained permits for the extraction of objects of the animal world
Fees for the use of objects of aquatic biological resources	Providing the IFTS with information about the permits received and the amount of the fee payable	Not later than 10 days from the date of receipt of the permit
Fees for the use of objects of aquatic biological resources	Providing information on the number of objects to be removed from the habitat to the Federal Tax Service Inspectorate	Not later than the 20th day of the month following last month period of validity of the permit
Regular payments for subsoil use	Submission to the IFTS of the calculation of regular payments for the use of subsoil	At the end of each quarter no later than the last day of the first month of the next quarter

From the moment of state registration, an organization, an individual entrepreneur becomes a taxpayer (tax agent) with the emergence of obligations stipulated by Article 23 of the Tax Code of the Russian Federation, including the submission of reporting forms to the tax authority, regardless of the fact of entrepreneurial activity.

Tax reporting includes a set of documents reflecting information on the calculation and payment of taxes:

tax declarations (calculations of advance payments);

information on the average number of employees;

other documents related to the calculation and payment of taxes (notifications, certificates, explanations) submitted at the request of the tax authorities or at the initiative of the taxpayer.

Accounting (financial) reporting - information about the property and financial position of the organization and the results of its financial and economic activities.

Article 23 of the Tax Code of the Russian Federation provides for the obligation of the organization to submit to the tax authorities a mandatory copy of the annual accounting (financial) statements.

A tax declaration (Article 80 of the Tax Code of the Russian Federation) is a written statement by a taxpayer about the presence (absence) of an object of taxation, the tax base, tax benefits, the calculated amount of tax, etc. four

The declaration (calculation) can be submitted to the tax authority in two main ways:

on paper:

personally - the tax authority establishes the powers of the reporting person (taxpayer, his legal or authorized representative);
by mail - the authority of the person sending the reporting is not established by the tax authority.

in electronic form:

according to TCS(taxpayer, tax authority, EDF operator) – the authenticity of the ES of the taxpayer, his representative is established by the EDF operator;
through the website of the Federal Tax Service of Russia, Internet service - "Provision of tax and accounting reports" (taxpayer, MI of the Federal Tax Service of Russia for the data center - the authenticity of the ES (identification) of the taxpayer is established by the FTSOD (pilot project);
through the personal account of the taxpayer(the law of 05.11.2014 fixes in the Tax Code of the Russian Federation the status of an official communication channel, the equivalence of paper documents signed with a handwritten signature, electronic documents signed with an enhanced qualified signature of the taxpayer).

The EDI operator is a specialized organization that has the necessary permits and permits for the provision of communication services. The operator is the party that is authorized to confirm the fact of dispatch and delivery of documents. The functions of operators are performed on the basis of agreements with the Federal Tax Service of Russia.

The concept and types of electronic signature are established by federal law No. 63-FZ of April 6, 2011 “On Electronic Signature”. Documents sent to the Federal Tax Service must be signed with an enhanced qualified signature (simple, qualified and unqualified).

To submit reports on the TMS, you must: connect to the EDI operator; purchase an electronic signature certificate (electronic character set) and cryptographic protection tools (program).

Receiving reports are handled departments for work with taxpayers FTS inspections.

The legal regulation of the procedure for submitting tax declarations (calculations) includes the following by-laws:

In particular, the AR stipulates that the admission procedure includes the following steps official IFTS (on paper):

authorization verification (taxpayer identification);

visual control of the form;

registration of the declaration (calculation) in the information resources of the Federal Tax Service;

affixing a mark on acceptance of the declaration.

as a taxpayer personally Only a citizen (entrepreneur) can submit tax returns. From the organization, legal or authorized representatives are entitled to submit reports (paragraph 1, clause 4, article 80, articles 27, 29 of the Tax Code of the Russian Federation).

legal representatives a power of attorney for reporting is not required (clause 1, article 27 of the Tax Code of the Russian Federation). Authorized representative who submits tax returns must have a power of attorney with him (clause 3, article 29 of the Tax Code of the Russian Federation).

On paper, the tax return must be submitted on sheets with a barcode. The data from the declaration will be automatically transferred to the IFTS database.

The list of grounds on which the tax inspectorate may refuse to accept reports for an organization:

the absence (refusal to present) documents confirming the authority of the representative of the organization to submit reports and confirm the information specified in it;

submission of reports not in the prescribed form (not in the prescribed manner);

the absence of a seal and signature (including an electronic signature) in the tax reporting of the head or authorized representative of the organization;

submission of a declaration (calculation) to the tax office, whose competence does not include acceptance of these reports.

The Tax Code of the Russian Federation provides for liability for failure to submit a tax declaration (calculation), or violation of the method of its submission. There is no responsibility for filing a tax return with an error, inaccuracy, etc. Inaccuracies and errors in declarations the tax inspection reveals not while taking, but when processing and entering information into the database. The presence of errors is not a basis for holding the organization liable for failure to submit or late submission of reports.

The obligation to submit tax reports in electronic form is assigned to taxpayers whose average number of employees for the previous calendar year exceeds 100 people. With the exception of the VAT tax return - from 01.01.2014 - electronic declaration (except for tax agents who are not VAT payers).

Electronic document management for sending / receiving reports by the tax authority includes several procedures for checking electronic attachments and generating electronic documents:

receipt notification (error notification);

receipt of acceptance (notice of refusal);

input notification (clarification notification).

1 procedure: the taxpayer generates a tax return, signs it with an electronic signature and sends it to the EDI operator. The operator fixes the date and time of sending and generates ED Shipping Date Confirmation, signs his ES and sends it to the taxpayer (transport communication) and the tax authority along with the declaration (shipping container).

The receiving complex of the tax authority conducts an initial verification of the investment (authenticity of the ES of the EDF operator, route) and forms, signs the ES and sends it to the taxpayer through the EDF operator Receipt Notice or Error message.

2 procedure: Software package n the tax authority checks the declaration (calculation) (identifies the file by name, type, recipient codes (IFTS), for compliance with the established format, etc.) generates and signs the ES Receipt of acceptance or Disclaimer Notice and sends it to the taxpayer through the EDF operator;

3 procedure: Entering the declaration into the database of the Federal Tax Service Inspectorate and sending to the taxpayer a Notice of entry or Clarification notices(submission of an updated declaration, in the absence of mandatory details, codes, indicators, etc.).

Women's Portal Flero

VAT reporting

Income tax reporting

Income tax reporting

Reporting on other taxes

The nuances of reporting for IP

Simplified tax reporting

Interim financial statements

Zero accounting

Reporting on the OSNO taxation system

Reporting on the USN taxation system

Submission of tax returns

Tax reporting forms

IP tax reporting

Accounting and tax reporting

Organization tax reporting

LLC tax reporting

Tax accounting and reporting

Financial tax reporting

Zero tax reporting

Types of tax reporting

Providing tax reporting

Preparation of tax reporting

Formation of tax reporting

Filling out tax returns

Reporting depending on the taxation system

tax returns

Book of accounting for income and expenses (KUDIR)

Financial statements

Reporting for employees

Reporting on cash transactions

Additional tax reporting

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