For accountants, lawyers, managers of ip, llc. Unified (simplified) tax declaration Submission of the declaration for the 3rd quarter

By January 25, 2019, you need to submit a VAT return for the 4th quarter of 2018. The form has not changed, however, there are some points that should be paid special attention to, it is because of them that errors occur and the tax program does not accept reports.

The BuchSoft program generates all tax returns and calculations in automatic mode. After preparation, the report is tested by all verification programs of the Federal Tax Service. You can check the report generated both in BuchSoft and in any other accounting program. Try it for free:

Check VAT declaration

It is necessary to report for the 4th quarter in the form of a VAT return approved by the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / 558 @, as amended by the order of the Federal Tax Service No. ММВ-7-3 / 696 @ dated 20.12.2016. Taxpayers filed the same form for the 1st, 2nd and 3rd quarters of 2018.

Who submits the VAT return?

VAT declarations are submitted by companies and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In addition, in some cases, the declaration is submitted by those who do not pay VAT (companies on the simplified taxation system, for example), if they issued invoices with allocated VAT in the reporting period.

How to submit a VAT return for the 4th quarter of 2018?

VAT declarations must be sent to tax authorities in electronic format on the TCS almost always, with the exception of the cases described in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation. Namely, those who are exempt from VAT, but acted as a tax agent for VAT in the reporting period, can report on paper. Submit reports via the Internet with Buchsoft quickly and conveniently! Fill out your VAT return online in our cloud accounting service.

How do tax authorities check VAT returns?

It is important to pay attention to some points when filling out the form. This is due to the fact that the declarations are checked automatically in the special program of tax authorities ASK VAT. If at least one small inaccuracy is found in the form, the program will not accept the submitted information.

At the moment, the second version of the program has been developed and is being applied - ASK VAT-2, which began to function in 2015. The program itself was introduced into the activities of the Tax Service in 2013 with the aim of automatic control over the payment of VAT.

In this program, tax controllers can see if there are discrepancies in the reported statements between counterparties.

There are two types of discrepancies in total:

• Type "VAT" - both counterparties indicated the transactions carried out, but the amount of VAT does not add up to them.
• Gap type - one of the counterparties submitted zero declaration, did not report at all or there is no information about him in the register.

Whatever discrepancy is revealed, the actions of the tax authorities are the same - a request for clarifications or a clarifying declaration. With the type of discrepancies "VAT", as a rule, explanations are sufficient, with "Break" you will have to submit a revision. By not doing this, the company runs the risk of getting Tax Notice on additional VAT charge during office check, or even about the beginning of an on-site tax audit.

As practice shows, discrepancies are formed not because the company deliberately underestimated tax amounts, but because the program recognized as a discrepancy a transaction between counterparties, reflected by them in different reporting periods. Requirements from tax authorities will come if the buyer reflected the deduction in the declaration later than the seller did the sale. However, the transfer of the deduction is the right of the taxpayer (clause 1.1 of article 172 of the Tax Code of the Russian Federation).

What to look for when filling out the 2018 VAT return

Let's take a look at the important points that you should pay attention to when filling out the VAT return for the 4th quarter of 2018.

The total amount of calculated VAT is reflected in line 118 of Section 3. On line 125, it is necessary to decipher the VAT presented by the contractor.

Line 110, plus lines in Section 3 - 041, 042, 115, 185 are filled in by organizations that are members of the free economic zone.

In Appendix 1 of Section 3, it is not necessary to register all the addresses of immovable objects for which the organization recovers the tax within 10 years (clause 4 of article 171.1 of the Tax Code of the Russian Federation). Each such object has its own appendix 1 to the declaration. Section 8 specifies the numbers of customs declarations by line 150.

Section 9 contains line 035 “Registration number of the customs declaration”. This line does not need to be filled out by those who import and export their goods. The line was created specifically for companies participating in the SEZ. They take information from their sales ledgers and transfer it to declarations instead of invoice numbers.

The VAT form for 2018 must contain the codes for the non-taxable transactions entered in Section 7 of the declaration.

The UTII declaration for the 3rd quarter of 2017 - you can download the form in a convenient format on our website - has undergone some changes. What are these changes and what are they associated with, we will tell in this material.

Tax declaration for UTII in 2017

The initial declaration form for UTII was approved by order of the Federal Tax Service dated 04.07.2014 No. ММВ-7-3 / 353 @. Since then, it has only been changed twice:

• by order of the Federal Tax Service of December 22, 2015 No. ММВ-7-3 / 590 @ (all those submitting this report are already familiar with these changes, since the declaration was submitted in this form throughout 2016);
• by order of the Federal Tax Service of 19.10.2016 No. ММВ-7-3 / 574 @ - it is this order that makes adjustments to the UTII declaration from the 1st quarter of 2017.

According to the order ММВ-7-3 / 574 @, starting from the 1st quarter of 2017, enterprises and entrepreneurs applying a special regime in the form of a single tax on imputed income must report to the Federal Tax Service using a new form. Recall that the UTII declaration for the 3rd quarter. 2017 must be submitted no later than October 20, 2017.

Details on how to provide tax authorities read the declaration on UTII in 2017 .

Form of UTII declaration for the 3rd quarter of 2017

• for 2017 (as amended by order of the Federal Tax Service No. ММВ-7-3 / 574 @) - we will talk about it in more detail later;
• for 2016 (as amended by order of the Federal Tax Service No. ММВ-7-3 / 590 @) - in case you need to submit clarifications (corrections) for 2016.

These forms are presented in Word format. However, for the convenience of manual formation, within the framework of this material, we offer you the current UTII declaration form for the 3rd quarter of 2017 to download in Excel.

We also recall that today there is an opportunity to prepare and send the UTII declaration to the Federal Tax Service online.

How to do it, .

What are the changes in the UTII declaration since 2017

Most of the innovations in the UTII declaration for 2017 are of a technical nature (for example, requirements for the format of an electronic file or changes in the barcoding of sheets).

There is only one change related to the procedure for calculating the tax itself - a new procedure for determining the amount of the single tax payable for entrepreneurs on imputation who have employees for whom these entrepreneurs act as policyholders.

Until 2017, individual entrepreneurs with hired employees could not deduct from the amount of UTII the contributions paid for themselves for compulsory social insurance... The Tax Code of the Russian Federation allowed only two different options for reducing UTII:

• or a special regime entrepreneur with employees reduced the single tax by the amount of contributions for employees;
• or an entrepreneur-attorney without employees reduced the tax on payments to funds for himself.

However, the law of 02.06.2016 No. 178-FZ amended Art. 346.32 of the Tax Code of the Russian Federation in such a way that some injustice in relation to businessmen-impersonators with employees was eliminated. Since 2017, entrepreneurs, according to the norms of the updated Art. 346.32 of the Tax Code of the Russian Federation, can deduct from the estimated value of the single tax payable both contributions to funds for employees and contributions for themselves.

Changes in legislation regarding the rules for calculating UTII for individual entrepreneurs entailed the corresponding changes in the declaration:

• on line 030 of section 3, it became possible to reflect payment to the funds for himself to the entrepreneur-imputed person with employees;
• on line 040 of section 3, these payments are included in the formula according to which the payment to the budget is calculated (from which insurance payments of individual entrepreneurs are now deducted for themselves).

IMPORTANT! Admitting a new deduction, the new version of the RF Tax Code also establishes a limitation. The total amount of deductible contributions should not reduce the amount of tax to be paid to the budget by more than 50%.

Outcome

The UTII declaration has been slightly changed since 2017. Most of the innovations are improvements to the technical parameters of the report. Only the clarification of the formula for calculating tax payable in the third section is connected with the update of the legislation - now entrepreneurs acting as insurers for their employees can deduct contributions to funds paid both for employees and for themselves from the amount of tax payable.

More about the rules of work and the transition to UTII .

The 4th quarter of 2018 is coming to an end, it's time to prepare for the submission of reports, not forgetting about monthly reports. Here is a table where there are deadlines for submitting reports for the 4th quarter of 2018, which are established by law.

We have prepared for you a convenient table with terms and names tax reporting, which also provides links to instructions for working with the BuchCoft program when filling out reporting forms.

Use the accountant's personal calendar from the BuchSoft program. Find out the current deadlines for submitting reports, transfers of taxes and insurance premiums, as well as employee benefits. You can create a calendar for yourself. Then the program will send reminders of important dates to your email address. Try it for free:

Get a personal calendar

Reporting table for the 4th quarter of 2018

* Organizations, individual entrepreneurs and individuals, payers making payments and other remuneration to individuals.
** The procedure for paying property tax is established by the regional authorities in each constituent entity of the Russian Federation individually, therefore, quarterly calculations in a specific region can be canceled, check this nuance in your IFTS.

Monthly reporting in Q4 2018

When submitting quarterly reports, do not forget about the monthly reports of the 4th quarter of 2018. Two types of reports are submitted monthly:

• Form SZV-M;
• Income tax return for monthly advance payments.

Information on form SZV-M for October, November and December 2018 employers who act for their employees to policyholders submit to the Pension Fund of the Russian Federation. You need to report:

• for October no later than November 15, 2018;
• for November no later than December 17, 2018;
• for December - no later than January 15, 2019.

The procedure for filling out and the form of the profit tax declaration was approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572. Depending on how the company pays advances on profitable tax - quarterly or monthly, the frequency of filing the corresponding declaration depends. When to submit the declaration for 2018, we indicated in the table. In case of monthly payment of advances, the income tax return must be sent to the Tax Office no later than the 30th day of the month following the previous period.

We wish you good luck in the reporting campaign for the 4th quarter of 2018, and the convenient "Calendar" in the Buchsoft Online system will tell you about the next upcoming deadline for submitting reports that are mandatory for your company.

Tax agents, as well as VAT payers, are those categories of enterprises and entrepreneurs who are required to submit the relevant declarations within the time period specified by law. In relation to value added tax, the declaration should be completed quarterly, in 2017 should be applied new form, which can be downloaded for free in excel below, we also offer to download a sample of filling out the VAT declaration for the 3rd quarter of 2017.

The documents themselves are in almost all cases filled in electronically. Even the number of employees does not affect which method of sending documents you can choose. Paper VAT returns are accepted only in exceptional circumstances.

General rules for filing

Article 174 of the Tax Code says that the submission of papers must be carried out when the so-called reporting period. Maximum term up to the 25th in the month that follows reporting period (for VAT this is a quarter), that is, the declaration for the added tax is submitted four times per year.

Note: For the 3rd quarter of 2017, the VAT return must be submitted by October 25, 2017.

If the due date falls on a weekend, then it is simply postponed to the next day, when everyone goes to work.

Documentation is presented only in the department where the taxpayer was registered.

According to the standard step by step instructions, the following information is required on the VAT tax return form to display:

• Objects of the taxation system.
• Description of expenses and income for the reporting period.
• The sources from which the funds came.
• The base used for calculating taxes.
• Benefits related to tax transfers.
• Contribution, in grand total.
• Other types of data that affect fees.

In 2017, VAT returns are filed electronically.

Enterprises could submit a document in hard copy by the end of 2013.

The order has been changed starting from January 1, 2014. Now the use of modern technologies has become mandatory, regardless of the number of employees.

Electronic forms are also used to design applications.

Who is obliged to submit a VAT return

According to the law, not all categories of citizens are endowed with the obligation to draw up this document.

We list those for whom the requirement to submit a completed sample tax return for the added tax remains relevant, mandatory under any circumstances:

• SP with OSNO.
• LLC with OSNO.
• SP using simplified taxation system and UTII. This is especially important for those who import products from abroad, work using the form of a simple partnership, issue invoices to the consumer, where they write about VAT.

Entrepreneurs and organizations are exempt from paying VAT if the following conditions are met:

• SP and STS.
• SP, UTII.
• SP, ESHN.
• SP, PSN.
• SP and LLC on the simplified tax system. But they are released only if over the past two months a profit has been made that does not exceed two million rubles. Then VAT is not charged, but it is important to inform the tax office in advance.

There is a so-called simplified declaration form that is the same for everyone. The use of such a form is permissible if the entrepreneurial activity does not lead to any changes in bank accounts. Or with missing objects included in the tax system.

Filling out simplified versions of the declaration form involves the use of paper media. In these cases, the requirement for the use of electronic forms of VAT reports does not apply.

How to fill out the VAT return for the 3rd quarter of 2017

Structure of the report form

Upon studying any step-by-step instructions, it will become clear that there are 12 sections in the document.

The structure of the value added tax return form:

• Title pages are completed by each of the taxpayers.
• The first section was also created for everyone. It is needed even by those who, under standard conditions, are exempted from the tax itself, but at the same time issue invoices with the corresponding data. Such entrepreneurs fill in only title page together with 1 section.
• Withholding agents should pay particular attention to section 2.
• Declaration sections 3-6 describe only a certain type of operation. If they occurred during the reporting period, the corresponding information is entered.
• A number of operations are described in Section 7 of the VAT report. This applies to transactions that are not subject to taxation. This usually refers to the sale of goods and services outside the Russian territory. Or transactions when an advance is received for actions that are carried out only in the future. If the preparation takes at least 6 months.
• Section 8 of the tax return form specifies tax deductions associated with previous reporting periods.
• Section 9 is a place where it is easy to find information on the sales book and other related documents.
• If certain data are entered in the invoice accounting journal, then they are transferred to the declaration, in sections 10, 11. This is especially true for the field of mediation.
• Section 12 is also for those who do not pay tax, but deals with invoicing.

Samples of filling in sections

How to fill section 1 VAT declaration:

Here the total tax amount is calculated.

• OKTMO is entered into the line of the form, for which the code 010 is used.
• BCC for VAT is put on line 020. This is relevant for goods and services that are sold only on the territory of the Russian Federation.
• The total amount of the VAT contribution is the question to which line 030 is devoted.
• 040 and 050 - lines of the declaration form, where the result is put in sections 3-6. Dashes are allowed here if the tax base is not applied.

There are only line numbers left, starting with 040 and ending with 050. Their design is relevant if there is a code 227 in the line with the location of the account. Otherwise, dashes are acceptable.

Sample filling section 1 for the 3rd quarter of 2017:

Section 3: filling features

In this section of the form, the declaration is calculated by itself tax contribution, using rates up to 18 and 10 percent, respectively. An indication of tax deductions is becoming a mandatory requirement, if they are relevant.

If transactions are carried out for the sale of goods and services that are subject to VAT, then their description is given in lines with numbers 010-040. Columns 3 and 5 must also be fully used.

The operation of the object as a property complex is displayed on line 050.

If construction and installation work is being carried out for the enterprise itself, they must write about this in the line with the number 060. But information is needed only if the corresponding projects were carried out for a particular reporting period.

Data on the tax base are put in line 070. The VAT declaration form should include information not only on prepayments, but also subsequent operations related to a particular calculation. In the corresponding field, they write about the amount of tax that is taken from the advance.

080 is the number of the line where the amounts that make up the base are indicated and are used in calculating the tax amount itself.

All transactions accompanied by a settlement in connection with payment for the goods and services provided must be indicated.

The most detailed information regarding VAT charges is included in the declaration lines, designated by the numbers 090-110. Especially if restoration is required in the current period.

• Number 090 is dedicated to the amount to be restored.
• 100 - designation of the contribution in the case when the amount has already been accepted for deduction for products and services that are subsequently exported.
• 110 - line number of the report form describing transactions that involved calculating a tax deduction in connection with fixed assets, intangible assets or rights. In the future, these objects usually become part of the contribution to the authorized capital belonging to third-party organizations.

Line 120 is dedicated to the total tax amount as a whole. This includes a contribution on transactions for the sale of any goods and services, as well as a part to be restored.

Sample filling out section 3 for the 3rd quarter of 2017:

Sections 4-9

They are filled in only when carrying out transactions to which zero tax rate... 7 Section of the declaration is devoted to transactions that do not fall under VAT at all. There is another case when this part is used - the transfer of an advance payment for goods with services related to the list approved separately by the Government of the Russian Federation.

The rest of the sections have already been written earlier.

Samples of filling out sections 8 and 9 can be viewed in the completed example of the declaration, which can be downloaded below for free.

Features of the tax deduction for section 3

This information goes in the lines of the tax return, starting from number 150. The main thing is to indicate only the deductions that really relate to one or another tax deduction... You cannot do without a detailed study of the information presented in the last lines of the purchase books. The indicators must match what is written there.

Separately taken into account are goods imported into the territory of the Russian Federation, or exported outside its borders. Do not forget to indicate the amount of VAT that was actually charged.

About the final part

The final part in the declaration is usually filled in by forwarders, developers and intermediaries. Or in general, any enterprise that works in the interests of others. This part is always drawn up if available agency agreements or commission agreements, the use of a transport expedition, the performance of duties for the implementation of development.

Form and completed sample

New form of VAT declaration in 2017 free download in excel -.

A sample of filling out the VAT declaration for the 3rd quarter of 2017 -.

The types and deadlines for the delivery of tax and financial statements in 2017 differ from the statements of previous periods. All enterprises, regardless of the type of activity, are required to submit annual reports. The types, composition and timing of reporting for 2017 depend on the taxation system used at the enterprise and the organizational and legal form.

We will consider the composition of reporting to state bodies for Limited Liability Companies LLC on different tax systems.

At the beginning of the year, all organizations need to prepare annual report for 2016. You need to submit reports for the year from January to the end of March 2017. The types and deadlines for submitting reports depend on what taxation system the company uses.

In 2017, organizations will have to pass the annual accounting statements for 2016, then monthly or quarterly tax returns to the Federal Tax Service and calculations of insurance premiums to funds at the end of each quarter, six months and 9 months. What reports are included in the reporting for LLC on the general taxation system and special regimes (USN and UTII).

LLC on the general taxation system (OSNO)

Organizations on OSNO pass:

Accounting reporting

• Balance sheet (OKUD 0710001)
• Report on financial results (OKUD 0710002)
• Statement of changes in equity (OKUD 0710003)
• Traffic report money (OKUD 0710004)
• Report on the intended use of funds (OKUD 0710006)
• Explanations for balance sheet and a statement of financial results.

Tax reporting:

• VAT declaration
• Property tax declaration
• Declaration on transport tax
• Land tax declaration
• 6-NDFL
• 2-NDFL
• Information about the average headcount

Reporting to funds

• Calculation according to the RSV-1 form for 2016
• SZV-M
• Calculation according to the 4-FSS form for 2016
• Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017)
• Confirmation of the main activity in the FSS

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

The annual accounting (financial) statements consist of a balance sheet, a statement of financial results and annexes thereto. The composition of the reporting is approved by clause 1 of article 14 of the Federal Law dated 06.12.2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for the submission of annual reports is established by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation and paragraph 2 of Article 18 of Federal Law No. 402-FZ dated 06.12.2011.

The deadline for submitting the annual reports for 2016 is 03/31/2017.

The deadline for the submission of the annual reports for 2017 is 04/02/2018 *.

Tax reporting

VAT declaration

Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. The terms and procedure for submitting the declaration, as well as paying the tax are specified in article 174 of the Tax Code of the Russian Federation.

In 2017, the VAT declaration must be submitted on time:

• for the IV quarter of 2016 - until January 25, 2017;
• for the first quarter of 2017 - until April 25, 2017;
• for the II quarter of 2017 - until July 25, 2017;
• for the III quarter of 2017 - until October 25, 2017;
• for the IV quarter of 2017 - until January 25, 2018.

Electronic VAT reporting

The VAT declaration is submitted via telecommunication channels in in electronic format, through the operator of electronic document management. This rule applies to all taxpayers, including VAT payer tax agents.

Only tax agents who are not VAT payers or are exempt from VAT can submit a declaration on paper. In addition, they should not be the largest taxpayers, and the average number of their employees should not exceed 100 people. This procedure is determined in paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

VAT payment

VAT is paid in equal installments within three months following the reporting period - quarter. Payments must be sent by the 25th of every month. For example, the tax for the first quarter of 2017 must be transferred in the period from April to June, on the following dates:
until 25.04.2017, 25.05.2017, 27.06.2017 *.

In addition, according to clause 5.2. Article 174 of the Tax Code of the Russian Federation, organizations that are not VAT payers that are not recognized by tax agents, if they issue invoices, are obliged to submit to the tax inspectorate a Register of received and issued invoices in electronic form. Deadline - no later than the 20th of the month following the expired tax period.

Income tax declaration

Income tax reporting is submitted on a quarterly basis: based on the results of the first quarter, half a year,
9 months and a year. The reporting period for income tax is established by Article 285 of the Tax Code of the Russian Federation.

In the income tax return, revenue and expenses are indicated on an accrual basis from the beginning of the year.

The reporting period for income tax is a quarter or a month. The tax period for income tax is a year. It is important not to be confused.

The deadlines and procedure for filing the declaration, as well as the deadlines for the payment of advance payments and tax are established in Articles 287 and 289 of the Tax Code of the Russian Federation.

In 2017, the income tax return must be submitted:

• for 2016 - until March 28, 2017;
• for the first quarter of 2017 - until April 28, 2017;
• for the first half of 2017 - until July 28, 2017;
• for 9 months of 2017 - until October 30, 2017 *.

Organizations that make advance payments of income tax on a monthly basis submit declarations on a monthly basis no later than the 28th day of the month following the reporting one. The deadlines for submitting the income tax declaration are determined in paragraph 3, article 289 and article 287 of the Tax Code of the Russian Federation.

The income tax declaration must be submitted electronically via telecommunications channels through an electronic document management operator.

The income tax declaration in paper form can be handed over to the organization, if the average number of employees is not more than 100 people.

Corporate property tax declaration

The corporate property tax is paid by companies that have property on their balance sheets. Tax period for corporate property tax is a calendar year.

Please note that since 2016, different tax periods apply when calculating property tax.

If property tax is calculated based on the cadastral value, the reporting periods for property tax will be: I, II and III quarters of the calendar year.

If the property tax is calculated from its average annual value, the reporting periods will be the first quarter, six months and nine months of the calendar year.

The terms and procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. Check with your region if you need to submit a calculation of advance property tax payments.

The calculation of advance payments for property tax must be submitted to the tax office on a quarterly basis. Based on the results of the first quarter, half a year, nine months, it must be submitted within 30 days after the end of the corresponding reporting period.

The deadline for submitting a property tax declaration for the year is established by Article 386 of the Tax Code of the Russian Federation.

Calculations of advance payments for property tax are submitted on a quarterly basis:

• for the 1st quarter of 2017 - until May 2, 2017 *;
• for the first half of 2017 - until July 31, 2017;
• for 9 months of 2017 - until October 31, 2017.

If the number of employees is more than 100 people, the declaration must be submitted electronically.

Transport tax declaration

Submit a transport tax return and pay tax only to organizations that have a registered vehicle... According to article 357 of the Tax Code of the Russian Federation.

The procedure and terms for payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. The date of payment of the transport tax for the year cannot be set earlier than February 1, in accordance with paragraph 1 of Article 363 of the Tax Code of the Russian Federation.

Transport tax declaration is submitted 1 (one) time a year no later than February 1
in accordance with article 363.1 of the Tax Code of the Russian Federation.

Land tax declaration

Ownership organizations land plotrecognized as objects of taxation are required to submit a land tax declaration and pay this tax. Article 388 of the Tax Code of the Russian Federation.

The procedure and terms for the payment of land tax and advance payments are determined and approved by the heads of municipalities. However, according to general rule, in accordance with article 397 of the Tax Code of the Russian Federation, the date of payment of tax at the end of the year cannot be set earlier
1st of February.

A tax return for land tax is submitted 1 (one) time a year no later than
1st of February.

If the number of employees of the organization is more than 100 people, the declaration must be submitted in electronic form.

Personal income tax reporting in 2017

Income tax reporting individuals Quarterly and annually, all organizations with employees are handed over.

Reporting in the form 6-NDFL

Reporting to the Federal Tax Service on personal income tax in 2017 is submitted quarterly in the form of 6-NDFL. Clause 2 of Article 230 of the Tax Code of the Russian Federation.

Form 6-NDFL must be submitted in 2017:

• for 2016 - no later than April 3, 2017 *;
• for the first quarter of 2017 - no later than May 2, 2017;
• for the first half of 2017 - no later than August 1, 2017;
• for 9 months of 2017 - no later than October 31, 2017.

Reporting in the form 2-NDFL

In addition to reporting in the 6-NDFL form, organizations are required to submit a 2-NDFL certificate to the Federal Tax Service.
This certificate is submitted 1 (one) time a year.

Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service by 03.04.2017. *

Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service by 02.04.2018. *

With the number of individuals on whom information is submitted, up to 25 people, the organization has the right to submit reports on paper. If the number is more than 25 people, you need to report only electronically.

Information on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service only 1 (one) time per year.

In 2017, information on the average number of employees must be submitted to the tax office no later than January 20, 2017.

Single calculation of insurance premiums

A single calculation of insurance premiums appears in the reporting of organizations from the 1st quarter
2017 year.

It appeared after the transfer of control over compulsory insurance premiums, which all companies paid to funds in 2016, to the Federal Tax Service Inspectorate.

The calculation is submitted by all organizations that have employees. Reporting is submitted to the INFS on a quarterly basis: based on the results of the first quarter, six months, nine months and a calendar year.
In accordance with paragraph 7 of article 431 of the Tax Code of the Russian Federation. Reports must be submitted in electronic format.

So, all organizations with employees hand over the Unified calculation of insurance premiums:

• for the first quarter of 2017 - no later than April 30;
• for the II quarter of 2017 - no later than July 31 *;
• for the III quarter of 2017 - no later than October 30.

Reporting to funds

RSV-1 form for 2016 in the Pension Fund

In 2017, you need to submit a report on the RSV-1 form for 2016 to the PFR.

Deadline: no later than 02/15/2017 in paper form; no later than 20.02.2017 in electronic form.

Reporting is submitted electronically if the average number of employees is more than 25 people. If the company has less than 25 employees, reports can be submitted on paper.

In the future, during 2017, there is no need to submit the RSV-1 report quarterly to the Pension Fund of Russia. This report replaced the Unified calculation of insurance premiums, which has been submitted quarterly to the Federal Tax Service since 2017.

Form SZV-M in the Pension Fund

Every month, organizations are required to report to the FIU on the SZV-M form.

Reporting to the Pension Fund of the Russian Federation in 2017 in the SZV-M form must be submitted no later than the 15th day of the month following the reporting one.

Form 4-FSS

All organizations that have employees submit reports. For most organizations, there is a duty to submit reports electronically. Only organizations with an average headcount of less than 25 people can submit reports in paper form.

In 2017, you need to submit reports in the 4-FSS form for 2016 1 (one) time.

Further, in 2017, according to the calculation in the 4-FSS form, it is not necessary to submit to the FSS. Instead of this form, new reporting - "Unified calculation of insurance premiums for employees", which is submitted to the IFTS, starting from the 1st quarter of 2017.

Calculation of premiums for compulsory industrial accident insurance
and occupational diseases

Reporting to the FSS is submitted on a quarterly basis: based on the results of the first quarter, half a year, nine months and a calendar year.

The calculation of contributions for compulsory insurance against industrial accidents and occupational diseases for 2016 is submitted as part of reporting in accordance with Form 4-FSS to the FSS.

In 2017, the calculation of contributions for compulsory insurance against industrial accidents and occupational diseases is submitted to the FSS. The calculation must be submitted to the FSS on a quarterly basis, starting
from the 1st quarter of 2017.

The deadlines for submitting reports are established by paragraph 1 of Article 24 of the Federal Law of July 24, 1998
No. 125-FZ.

For most organizations, there is a requirement to submit reports in electronic form. If an organization has an average number of employees of more than 25 people, then it is necessary to submit reports in electronic form. If the company employs less than 25 people, reports can be submitted on paper.

The calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted in 2017:

• for the I quarter of 2017 - until April 20 (on paper), April 25 (electronically);
• for the half of 2017 - until July 20 (on paper), July 25 (electronically);
• for 9 months of 2017 - until October 20 (on paper), October 25.

Confirmation of the main activity

The organization is obliged to confirm its type of activity with the FSS annually. This requirement was approved by the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55.

• statement on confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for last year (except for insurers - small businesses);
• calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017).

Deadlines for submitting reports in 2017 for LLC on the USN

Organizations that use the simplified tax system are exempt from paying VAT, income tax and property tax. The exceptions are cases directly specified in clause 2 of Article 346.11 of the Tax Code of the Russian Federation.

Organizations on a simplified system taxation of the simplified tax system keep accounting records and they, like everyone else, must submit annual financial statements to the Federal Tax Service and Rosstat.

All organizations that have employees are required to report to the FSS and the Pension Fund of the Russian Federation, regardless of the taxation system that they apply.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL.

The reporting procedure, terms and composition of reporting to the FSS and the Federal Tax Service on forms 2-NDFL and 6-NDFL are discussed in this article above. They are the same as for the OSNO organization.

Transport and land tax you need to pay if the organization has property on its balance sheet that is subject to taxation.

The declaration under the simplified tax system is submitted 1 (one) time a year.

The declaration under the simplified taxation system for 2016 must be submitted by 31.03.2017 either in paper or in electronic form. This term is established in article 346.23 of the Tax Code of the Russian Federation.

The tax for 2016 must be transferred to the budget by 31.03.2017.

Organizations on the simplified tax system must pay advance tax payments, in accordance with clause 7 of Article 346.21 of the Tax Code of the Russian Federation in the following terms:

• for the first quarter of 2017 - until April 25;
• for the first half of 2017 - until July 25;
• for 9 months of 2017 - until October 25.

Reporting deadlines in 2017 for LLC on UTII

Organizations on UTII do not pay income tax, VAT and property tax in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation. The rest of the taxes must be paid in accordance with the general procedure.

If the number of employees in the organization exceeds 100 people, then the organization cannot apply UTII.

Organizations at UTII submit the following reporting:

• declaration for UTII;
• information on the average headcount;
• calculation according to the 4-FSS form;
• confirmation of the main activity in the FSS;
• calculation according to the RSV-1 form;
• transport tax declaration;
• land tax declaration;
• 2-NDFL;
• 6-NDFL;
• accounting statements.

The UTII declaration is submitted on a quarterly basis:

• for the IV quarter of 2016 - until January 20;
• for the first quarter of 2017 - until April 20;
• for the II quarter of 2017 - until July 20;
• for the III quarter of 2017 - until October 20.

UTII payment is made at the end of each quarter by the 25th day of the month following the tax period.

If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the next working day following it is considered the end of the term.