When can you submit the balance for the year. Annual balance sheet when auditing is required. Who does not pass the balance

Responsibility for this violation of the deadlines for filing tax returns is provided for in Article 119 Tax Code RF. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unlisted tax amount according to the declaration and not less than 1,000 rubles.

For violation of the deadlines for submitting the company's declaration, the manager or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are officials tax authorities
(Clause 5, Part 2, Article 28.3 of the Administrative Code of the Russian Federation).

So that you do not get fined, observe all deadlines for submitting reports and paying taxes.

Organizations on common system taxation reports submit monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

* 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 day of the end of the term is the next working day following it.

Financial statements in 2017 with the Federal Tax Service and Rosstat

** 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 day of the end of the term is the next working day following it.

Terms of delivery of reports of LLC on the simplified taxation system in 2016

Companies under the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit the VAT return.

Companies under the simplified taxation system are not exempt from filing reports with the Pension Fund of the Russian Federation, the FSS and the Federal Tax Service.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2016 in the 4-FSS form, and then in 2017 you need to submit a Unified calculation of insurance premiums to the FSS.

The reporting of simplified persons in the forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.

In addition, an organization on the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

The company submits its accounting statements on the simplified taxation system in the same way as the company does on OSNO.

For the convenience of an accountant who regularly submits reports on the enterprise to tax office, we have compiled a detailed calendar of when, in what form and what documents must be submitted in 2016. The delivery schedule is very important, any delay and delay in the process can result in penalties from the regulatory authorities, because this is a direct violation of applicable law.

Schedule for the submission of reporting documents in electronic form and in written format as of 2016

We draw your attention to several important notes that must be taken into account when drafting and submitting documents:

* To be able to submit tax returns on paper, you need a certain number of employees at the enterprise. In another case, you can independently choose a more convenient option for submitting documents - in electronic or paper format.

** As soon as the number of officially registered employees exceeds the legal limit of 100 people, the entrepreneur no longer has the right to be on the simplified taxation system.

*** In general, the development of computer technology requires electronic filing of VAT reporting. Exceptions include filing a tax return by a tax agent. Who is he? This is a person who does not have to pay the VAT fee in accordance with the categories established by the Law. Tax agents do not include freight forwarders, intermediaries (third parties) and developers who provide happiness invoices on their own behalf and accept these invoices, representing the interests of the other party.

Another small nuance - trading in the capital implies registration of activities in the department of the Federal Tax Service, the period during which you must do this is indicated by 5 days after the date of taxation of the object with a trade tax. Negligence in timely notification or delay is punishable by fines amounting to 10% of the profit during trading, when the civil service employees should have received the notification, if the amount is too small, it is still brought to minimum size penalty fee - 40,000 rubles.

When in 2016 to submit reports to the FIU

October has come and it's time to submit reports for 9 months current year... The second month of autumn has traditionally become "hot" at times, especially for accountants working with a general tax regime. In order not to miss anything, we have compiled a table in which the deadlines for submitting reports for the 3rd quarter (9 months) of 2016 are spelled out.

From this article you will learn:

• what kind tax reports for rent in the 3rd quarter of 2016
• what tax reports are submitted based on the results of 9 months of 2016
• In you can find out which forms to submit during 2016

Please note that a topic has been created on the Clerk.Ru forum.In this topic, the latest news regarding the submission of reports for 9 months of 2016 is collected in real time. Reporting of organizations and individual entrepreneurs on UTII and STS, as well as individual entrepreneurs on OSNO is located.

At the beginning of 2017, organizations and entrepreneurs will have to report on 2016. We will tell you what the annual reporting for 2016 includes, we will give you the deadlines for reporting.

What reports need to be submitted for 2016

Annual reporting for 2016, reporting deadlines see the table below, there are accounting, tax, insurance premiums and statistics.

Annual financial statements comprises balance sheet, statement of financial results and annexes thereto (statement of changes in equity, statement of movements Money, a report on the intended use of funds and explanations drawn up in text and (or) tabular forms).

Small businesses, non-profit organizations, as well as the participants of the Skolkovo project can submit the annual financial statements for 2016 in a simplified form.

Composition tax reporting depends on the taxation system used by the organization or the merchant. Companies on general regime submit declarations for income tax, VAT, transport and land tax, property tax. Entrepreneurs on the common system submit all the same reports. Only instead of a profit tax declaration, a personal income tax declaration is presented.

Companies and individual entrepreneurs on the simplified tax system submit a declaration for a simplified tax, transport and land tax. And the "imputed ones" instead of the declaration according to the simplified tax system submit a declaration according to UTII.

In addition, if an individual entrepreneur, if they have employees, must submit to the inspection a 2-NDFL certificate and a calculation in the 6-NDFL form.

See also: 2017 Reporting Schedule

Annual reporting for 2016 on insurance premiums includes calculations of 4-FSS and RSV-1.

Attention: since 2017, instead of RSV-1 and the first section of the 4-FSS, a new calculation of contributions has been established, which will need to be submitted to the IFTS. What kind of report it is, in what time frame it will need to be submitted, read in the journal "Salary". Two ways to subscribe - or.

The composition of statistical reporting depends on the type of activity and on where the company is located. It is easy to determine the deadlines for submitting reports to statistics - they are always indicated on the forms of these forms.

What determines the deadlines for submitting reports

Delivery procedure reporting for 2016, reporting deadlines depend on the number of employees of the company. So, tax reporting can be submitted only in electronic form in two cases:

• the average number of employees is more than 100 people;
• the organization is the largest taxpayer.

And the VAT declaration must be submitted via the Internet, regardless of how many people work in the organization.

Submit reports on insurance premiums via the Internet if the organization employs 25 people or more. In this case, it is impossible to report on paper.

See also: Reporting Contributions since 2017

Specific the deadlines for the submission of the annual reports for 2016, see the table below.

Deadlines for submitting annual reports for 2016: table

Responsibility for late submission of reports for 2016

With composition annual reports for 2016, reporting deadlines sorted it out. Now we will discuss what will happen if the reports are not submitted on time.

Per untimely delivery reporting the organization will be fined. So, if you are late with the delivery of accounting records, the fine will be 200 rubles for each document that the organization did not submit on time.

For tax reporting, the fine will be from 5 to 30% of the tax amount that the organization must pay to the budget, but not less than 1,000 rubles. The FSS will also calculate the fine.

To fill out and meet deadlines statistical reporting must be taken seriously. After all, if you miss the deadline or make a mistake in the information, the company will be fined in the amount of 20,000 rubles. up to 70,000 rubles. For a repeated violation, there is a fine of 100,000 rubles. up to 150,000 rubles.

An entrepreneur will be fined 10,000–20,000 rubles for failure to submit statistical reports, and 30,000–50,000 rubles for a repeated violation.

See also: Fines for an accountant in 2017

In May 2016, accountants will have a serious workload - the deadlines for submitting several reports are approaching.

By May 3, individual entrepreneurs need to submit a declaration and pay tax under the simplified tax system for 2015, by May 4 - submit a 6-NDFL report for the first quarter of 2016. In addition, two reports must be sent to the Pension Fund - the usual RSV-1 (on paper - by May 16, in electronic form - by May 20) and the new SZV-M.
Let's talk about everything in more detail.

STS report for individual entrepreneurs

Until May 4, individual entrepreneurs applying this tax regime... Please note: on April 10, a new declaration form came into force, approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected]"On the approval of the form tax return on the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax declaration for the tax paid in connection with the application of the simplified taxation system in electronic form ”. This means that individual entrepreneurs who have postponed the submission of the declaration at the end of the term will have to report exactly on this new form... However, changes in filling will affect only payers trade tax... For the rest, the update is purely "cosmetic".

6-NDFL report

The 6-NDFL report on personal income, which appeared this year, must be submitted every quarter from 2016. That is, now he is giving up for the first time.

6-NDFL is submitted in electronic form only if the number of employees of the company exceeds 25 people. In other cases, you can take it in paper form.

Read more about 6-NDFL in this article.

RSV-1 report

The RSV-1 report is submitted four times a year, by the 15th day of the next month after quarter - in paper form or by the 20th day - in electronic form. The procedure for filling out this form was approved by the Resolution of the Board of the PF RF dated 01.16.2014 No. 2P.

Fill in you need title page, first and second sections.

If the company's employees were on leave without wages (without pay, on maternity leave, on parental leave), then in addition to RSV-1, individual information is also submitted with completed length of service and zero amounts.

SZV-M report

This year, reports appeared in the Pension Fund of the Russian Federation for employees in the new SZV-M form (Federal Law of December 29, 2015 No. 385-FZ). This type of reporting is needed to monitor the payment of pensions to retirees who are still working. Form SZV-M you must pass at the same time for each employee of the company.

If you do not submit the report on time, the company will be fined 500 rubles for each employee. If the information in the document turns out to be inaccurate (for example, there is an error), the fine is the same - 500 rubles per document.

What the SZV-M form consists of:

• Insured details;
• Form type;
• Month of the reporting period;
• Employee data (full name, SNILS and TIN)

Before sending, the document is certified by the signature and seal of the head of the organization.

Nuances when filling out the SZV-M form:

1. In SZV-M, you need to include employees who had no income during the month, for example, who are on unpaid leave or on maternity leave. They retain their jobs and continue to have an employment contract.

2. The current legislation obliges organizations to submit a report, even if there were no payments and remuneration in favor of individuals. But some branches of the FIU believe that the basis for the submission of SZV-M is the presence of an employment contract or a GPC agreement. For example, if an agreement has not been concluded with the director - the sole founder, then there is no need to submit a report. To avoid disputes, it is best to clarify this issue with your FIU branch.

Keep records in Kontur.Buschery - an online service for calculating salaries and sending reports via the Internet. The service is suitable for comfortable collaboration between an accountant and a director.