When to submit the report for the 3rd quarter. Due date for income tax - when to pay? Zero income tax return - what is it

The reporting calendar for Q3 2019 will be different for each company. It can and should be different, since economic agents are not always similar in organizational and legal form, in the chosen taxation system, in the type of activity carried out and other characteristics. The reporting (3rd quarter 2019), which is presented in the accountant's calendar on the website, is summarized, so the tool itself is universal for any organization and individual entrepreneur.

Legend

1 working day

1 day of submission of reports

1 day off

All reporting

Submit the mineral extraction tax declaration

Apply for tax monitoring

Submission of an application and documents to an application for tax monitoring.

The application form for tax monitoring was approved by Order of the Federal Tax Service of Russia dated April 21, 2017 N ММВ-7-15 / 323 @.

Information on the availability, movement and composition of contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization) (Form N 11-HA)

The report form is established by the Order of Rosstat dated 26.06.2017 N 428

Automakers - to report to the Ministry of Industry and Trade on the retail price of cars

Submission of data to the Ministry of Industry and Trade of Russia (on paper and electronic media) on the recommended retail price of all basic versions of cars for calculating the average cost of cars using the formula N 1.

The procedure for submitting data and calculation were approved by Order of the Ministry of Industry and Trade of Russia dated 02.28.2014 N 316.

Information on the number and remuneration of workers in the sphere of culture by categories of personnel (form N ЗП-culture)

Information on the number and remuneration of health workers by category of personnel (form N ЗП-health)

Information on the number and remuneration of workers in the education sector by categories of personnel (form N ЗП-education)

Information on the number and remuneration of employees of organizations carrying out research and development, by category of personnel (form N ЗП-science)

Information on the number and remuneration of workers in the sphere of social services by category of personnel (form N ЗП-sots)

Report forms are established by Order of Rosstat dated December 27, 2018 N 781.

Submit a report in the form SZV-M

1. surname, name and patronymic;

Information about the development of telematic services and data transmission network services (form N 3-communication).

Report form No. 3-communication established by the Order of Rosstat dated 12.03.2015 No. 95.

Report form No. 4-communication is established by the Order of the Federal State Statistics Service of December 23, 2015 No. 645.

Procedure for providing statistical reporting clarified by the letter of the Ministry of Telecom and Mass Communications of Russia dated December 28, 2018 N ОВ-П14-062-30648.

• bank guarantee;

Submit declarations on the volume of production and turnover of alcohol

Submission of declarations (with the exception of declarations on the volume of grapes) and their copies to Rosalkogolregulirovanie.

Submit corrective declarations on the volume of alcohol turnover

Submission of corrective declarations (with the exception of declarations for the volume of grapes).

The forms of declarations are approved by the Decree of the Government of the Russian Federation of 09.08.2012 N 815.

The procedure for filling out the declarations was approved by the Order of Rosalkogolregulirovaniya dated 23.08.2012 N 231.

The formats for submitting declarations in the form of an electronic document are approved by the Order of Rosalkogolregulirovanie dated 05.08.2013 N 198

Presentation of notification:

The notification form was approved by the Order of the Ministry of Taxes and Duties of Russia dated 04.07.2002 N BG-3-03 / 342.

Submit a report in the 4-FSS form and a report on the use of injury contributions - in paper form

Submit a report in the DSV-3 form

Submission of the register of insured persons for which additional insurance premiums on funded pension and the employer's contributions have been paid.

Form DSV-3 of the register, the procedure for submission, the format in electronic form were approved by the Resolution of the PFR Board dated 09.06.2016 N 482p.

Individuals who independently pay extra. contributions to funded pension - provide this information to the FIU

Submission of information - copies of payment documents for the past quarter with marks credit institution about execution.

Submit the journal of received and issued invoices

Submission of the journal of accounting of received and issued invoices in the established format in electronic form.

Accounting journal format in in electronic format approved by Order of the Federal Tax Service of Russia dated 04.03.2015 N ММВ-7-6 / 93 @.

The form of the accounting log and the rules for maintaining the accounting log were approved by the Decree of the Government of the Russian Federation of December 26, 2011 N 1137.

The list of codes for the types of transactions for VAT is approved by Order of the Federal Tax Service of Russia dated 03.14.2016 N ММВ-7-3 / 136 @.

Submit a VAT return

Submission of the declaration in electronic form through the operator of electronic document management.

The declaration form, the procedure for filling out, the format for submitting the tax declaration in electronic form, the formats for submitting information are approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / 558 @.

The procedure for submitting a tax return in electronic form is approved by Order of the Ministry of Taxes and Taxes of the Russian Federation dated 02.04.2002 N BG-3-32 / 169.

The procedure for filling out a VAT tax return is given in the letter of the Federal Tax Service of Russia dated 06.12.2017 N SD-4-3 / 24735 @

Foreign organizations - to pay VAT and submit a declaration on it

Payment of VAT and submission of an electronic VAT return.

The tax declaration form, the procedure for filling out, the format for submission in electronic form were approved by Order of the Federal Tax Service of Russia dated November 30, 2016 N ММВ-7-3 / 646 @.

Submit a declaration under the simplified tax system and pay tax due to the loss of the right to apply the simplified tax system

Submission of a tax return and payment of tax if the taxpayer has lost the right to apply the simplified tax system.

The declaration form, the electronic submission format, and the filling procedure were approved by Order of the Federal Tax Service of Russia dated 02.26.2016 N ММВ-7-3 / 99 @.

Submit the declaration and pay the excise tax. Provide a bank guarantee

Submission of declaration and payment of excise tax.

The form of the tax declaration for excise taxes on ethyl alcohol, alcoholic and (or) excisable alcohol-containing products, format in electronic form, the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Tax return form for excise taxes on motor gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles, format in electronic form, the filling procedure was approved by the Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Submit the declaration and pay the excise tax. Provide a bank guarantee

Submission of declaration and payment of excise tax.

Tax return form for excise taxes on motor gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles, format in electronic form, the filling procedure was approved by the Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Submission of a bank guarantee for exemption from the payment of excise duty when performing operations under paragraphs. 4, pp. 4.1, p. 4.2 clause 1 of Art. 183 of the Tax Code of the Russian Federation, for taxable period, which falls on the date of these operations, determined in accordance with Art. 195 of the Tax Code of the Russian Federation.

Submit a report in the 4-FSS form and a report on the use of injury contributions - in electronic form

Submission (on paper) of the calculation of the accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

Form 4 - FSS calculation and the procedure for filling out the form are approved by Order of the FSS of the Russian Federation of September 26, 2016 N 381.

Simultaneously with Form 4-FSS, a report is submitted on the use of the amounts of insurance premiums for compulsory social insurance from industrial accidents and occupational diseases for financial support of preventive measures to reduce occupational injuries and occupational diseases of employees for 2018. The recommended report form is given in the letter of the Federal Social Security Service of the Russian Federation of 20.02.2017 N 02-09-11 / 16-05-3685.

Submit the calculation of income tax

Submission of a tax calculation.

The form of calculation (information), the procedure for filling out, the format for submitting in electronic form were approved by the Order of the Ministry of Taxes and Tax Collection of Russia dated 02.03.2016 N ММВ-7-3 / 115 @.

The form for calculating corporate income tax withheld by a tax agent (source of payment of income) was approved by Order of the Federal Tax Service of Russia dated 19.10.2016 N ММВ-7-3 / 572 @.

Submit a report in the form 6-NDFL

Submission in electronic form (on paper - with the number of individuals who received income in the tax period, up to 25 people):

• calculation of the amounts of personal income tax calculated and withheld by the tax agent.

Calculation according to the 6-NDFL form, the procedure for filling out and submitting, the format for submitting in electronic form were approved by Order of the Federal Tax Service of Russia dated 10.14.2015 N ММВ-7-11 / 450 @.

Submission of a report on the movement of funds on accounts (deposits) in banks outside the territory of the Russian Federation.

The rules for submission and the form of the report were approved by the Decree of the Government of the Russian Federation of December 28, 2005 N 819.

Pay personal income tax on holidays and sick leave

Payment of the amount of calculated and withheld tax in case of payment to the taxpayer of income in the form of benefits for temporary disability (including benefits for caring for a sick child) and in the form of payment for holidays.

Apply for a declarative procedure for VAT refunds

Submission of an application for the application of a declarative procedure for tax refund, indicating the bank account details for transfer money and submission of a bank guarantee (surety agreement).

Submit the mineral extraction tax declaration

Submission of a tax return on mineral extraction tax

The declaration form, the electronic submission format, the filling procedure were approved by the Order of the Federal Tax Service of Russia dated May 14, 2015 N ММВ-7-3 / 197 @.

Please note, starting from the declaration for March 2019, you must use new form declaration and the procedure for filling it out. This is stated in the Order of the Federal Tax Service of Russia dated 20.12.2018 N ММВ-7-3 / 827 @. Taxpayers must use the form (format) and the procedure for filling out the tax declaration for the mineral extraction tax in accordance with the annex to the letter of the Federal Tax Service of Russia dated 20.12.2018 N SD-4-3 / 24833 @.

Hand over the calculation for the use of subsoil

Submission of the calculation of regular payments for the use of subsoil and payment of 1/4 of the amount of payment calculated for the year.

The calculation form was approved by the Order of the Ministry of Taxes and Levies of Russia dated 11.02.2004 N BG-3-21 / 98 @.

Apply for Personal Injury Prevention

Submission of an application for financial security of preventive measures and documents attached to the application.

Plan financial security preventive measures approved by order of the Ministry of Labor of Russia dated 10.12.2012 N 580n.

The application form was approved by the Order of the Ministry of Labor of Russia dated 09/02/2014 N 598n.

Information on concluded contracts, financing of the state defense order and debt of state customers to defense industry organizations for completed government contract defense order (form N M-GOZ).

The report form is established by Order of Rosstat dated 08.10.2018 N 602.

Pay tax on income on state and municipal securities

Payment of income tax for state and municipal securities, upon circulation of which it is provided for the recognition of income received by the seller in the form of interest, the amounts of accumulated interest income (accumulated coupon income) subject to taxation in accordance with paragraph 4 of Art. 284 of the Tax Code of the Russian Federation.

Submit a report in the form SZV-M

Representation of each insured person working for the policyholder (including persons who have entered into contracts of a civil nature, the subject of which is the performance of work, the provision of services, contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, licensing agreements on the granting of the right to use a work of science, literature, art, including agreements on the transfer of powers to manage rights, concluded with an organization for the management of rights on a collective basis) of the following information:

1. insurance number of an individual personal account;
2. surname, name and patronymic;

Form SZV-M was approved by the Resolution of the PFR Board dated 01.02.2016 N 83p.

The format in the form of an electronic document was approved by the Resolution of the PFR Board dated 07.12.2016 N 1077p.

Submit to Rosstat information on the number and wages workers (form N P-4).

The form is established by Order of Rosstat dated 06.08.2018 N 485.

Attention! Quarterly reports of the year hand over legal entities (except for small businesses) of all types economic activity and forms of ownership, the average number of employees of which does not exceed 15 people, including part-time workers and contracts of a civil nature. Monthly reports are prepared by legal entities (except for small businesses) of all types of economic activities and forms of ownership, the average number of employees of which exceeds 15 people, including part-time workers and civil law contracts.

Submit a notice on the payment of an advance on excise taxes or on exemption from its payment and a bank guarantee

Taxpayers (organizations - producers of alcoholic and (or) excisable alcohol-containing products) who have paid advance payment excise tax, represent:

• a copy (copies) of the payment document confirming the transfer of funds towards payment of the amount of the advance payment of excise duty;
• a copy (copies) of a bank statement confirming the write-off of these funds from the current account of the manufacturer of alcoholic and (or) excisable alcohol-containing products;
• notification (s) of the advance payment of excise tax (in 4 copies, including one copy in electronic form).

The notification form for the advance payment of the excise tax was approved by Order of the Federal Tax Service of Russia dated June 14, 2012 N ММВ-7-3 / 405 @.

Taxpayers - producers of alcoholic and (or) excisable alcohol-containing products are exempted from paying an advance payment of excise duty, provided that they submit:

• bank guarantee;
• notifications (notifications) of exemption from the advance payment of excise duty.

The form of a notice of exemption from payment of an advance payment of excise duty was approved by Order of the Federal Tax Service of Russia dated June 14, 2012 N ММВ-7-3 / 405 @.

Submit a notification for VAT exemption

Submission of a notice on the use of the right to exemption from the duties of a taxpayer in accordance with paragraph 1 of Art. 145 of the Tax Code of the Russian Federation and documents confirming the right to such an exemption.

The notification form was approved by the Order of the Ministry of Taxes and Duties of Russia dated 04.07.2002 N BG-3-03 / 342.

Submit a Notice for Extension of VAT Exemption

Presentation of notification:

• on the extension of the use of the right to exemption over the next 12 calendar months from the fulfillment of the duties of a taxpayer in accordance with paragraph 1 of Art. 145 of the Tax Code of the Russian Federation and documents confirming the right to such an exemption,
• or to refuse to be exempted.

The notification form was approved by the Order of the Ministry of Taxes and Duties of Russia dated 04.07.2002 N BG-3-03 / 342.

Pay indirect taxes and submit a tax return

• Payment of indirect taxes, excluding excise taxes on labeled excisable goods

• Submission of a tax return for indirect taxes. Along with the tax return, documents are submitted in accordance with the Treaty on the Eurasian Economic Union.

The declaration form, filling procedure, format in electronic form were approved by Order of the Ministry of Finance of Russia dated September 27, 2017 N CA-7-3 / 765 @.

Submit a declaration on the Unified agricultural tax and pay the tax due to the termination of activities as an agricultural producer

Submission of a tax return and payment of unified agricultural tax in connection with the termination of entrepreneurial activity as an agricultural producer.

The declaration form, the electronic submission format, and the filling procedure were approved by Order of the Federal Tax Service of Russia dated July 28, 2014 N ММВ-7-3 / 384 @.

Submit a declaration under the simplified tax system and pay tax in connection with the termination of activities under the simplified tax system

Submission of a tax return and payment of tax in connection with the termination of business activities in respect of which the simplified tax system was applied.

The declaration form, the electronic submission format, and the filling procedure were approved by Order of the Federal Tax Service of Russia dated 02.26.2016 N ММВ-7-3 / 99 @.

Submit the declaration and pay the excise tax. Provide a bank guarantee

Submission of declaration and payment of excise tax.

The form of the tax declaration for excise taxes on ethyl alcohol, alcoholic and (or) excisable alcohol-containing products, format in electronic form, the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Tax return form for excise taxes on motor gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles, format in electronic form, the filling procedure was approved by the Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Tax return form for excise taxes on tobacco (tobacco products), tobacco products, electronic delivery systems for nicotine and liquid for electronic systems delivery of nicotine, the filling procedure, the format for submission in electronic form were approved by the Order of the Federal Tax Service of Russia dated 02.15.2018 N ММВ-7-3 / 95 @.

Submission of a bank guarantee for exemption from the payment of excise duty when performing transactions under paragraphs. 4, pp. 4.1, p. 4.2 clause 1 of Art. 183 of the Tax Code of the Russian Federation, for the tax period in which the date of these transactions, determined in accordance with Art. 195 of the Tax Code of the Russian Federation.

Submit the declaration and pay the excise tax. Provide a bank guarantee

Submission of declaration and payment of excise tax.

The form of the tax declaration for excise taxes on ethyl alcohol, alcoholic and (or) excisable alcohol-containing products, format in electronic form, the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Tax return form for excise taxes on motor gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles, format in electronic form, the filling procedure was approved by the Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Submission of a bank guarantee for exemption from the payment of excise duty when performing transactions under paragraphs. 4, pp. 4.1, p. 4.2 clause 1 of Art. 183 of the Tax Code of the Russian Federation, for the tax period in which the date of these transactions, determined in accordance with Art. 195 TC RF /

Submit the declaration and pay the excise tax. Provide a bank guarantee

Submission of declaration and payment of excise tax.

Tax return form for excise taxes on motor gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles, format in electronic form, the filling procedure was approved by the Order of the Federal Tax Service of Russia dated 12.01.2016 N ММВ-7-3 / 1 @.

Submission of a bank guarantee for exemption from the payment of excise duty when performing transactions under paragraphs. 4, pp. 4.1, p. 4.2 clause 1 of Art. 183 of the Tax Code of the Russian Federation, for the tax period in which the date of these transactions, determined in accordance with Art. 195 of the Tax Code of the Russian Federation.

Submit the calculation of income tax

Submission of a tax calculation.

The form of calculation (information), the procedure for filling out, the format for submitting in electronic form were approved by the Order of the Ministry of Taxes and Tax Collection of Russia dated 02.03.2016 N ММВ-7-3 / 115 @.

The form for calculating corporate income tax withheld by a tax agent (source of payment of income) was approved by Order of the Federal Tax Service of Russia dated 19.10.2016 N ММВ-7-3 / 572 @.

Submit a declaration and pay an advance on income tax

Submission of income tax return and payment of tax.

The declaration form, the procedure for filling out, the format for submission in electronic form were approved by Order of the Federal Tax Service of Russia dated 10.19.2016 N ММВ-7-3 / 572 @.

If necessary, the declaration is submitted in the forms approved by:

• By order of the Ministry of Taxes and Levies of Russia dated December 23, 2003 N BG-3-23 / 709 @;
• Order of the Ministry of Taxes and Duties of Russia dated 05.01.2004 N BG-3-23 / 1 (the instruction for filling was approved by Order of the Ministry of Taxes and Levies of Russia dated 07.03.2002 N BG-3-23 / 118)
• By order of the Federal Tax Service of Russia dated 05.15.2017 N ММВ-7-3 / 444 @.

Pay personal income tax on holidays and sick leave

Payment of the amount of calculated and withheld tax in case of payment to the taxpayer of income in the form of benefits for temporary disability (including benefits for caring for a sick child) and in the form of payment for holidays.

Submit the mineral extraction tax declaration

Submission of a tax return on mineral extraction tax

The declaration form, the electronic submission format, the filling procedure were approved by the Order of the Federal Tax Service of Russia dated May 14, 2015 N ММВ-7-3 / 197 @.

Please note, starting with the declaration for March 2019, you must use the new declaration form and the procedure for filling it out. This is stated in the Order of the Federal Tax Service of Russia dated 20.12.2018 N ММВ-7-3 / 827 @. Taxpayers must use the form (format) and the procedure for filling out the tax declaration for the mineral extraction tax in accordance with the annex to the letter of the Federal Tax Service of Russia dated 20.12.2018 N SD-4-3 / 24833 @.

Information about the concluded contracts, financing of the state defense order and the debt of state customers to organizations of the defense industry for a defense order fulfilled under a state contract (Form N M-GOZ).

The report form is established by Order of Rosstat dated 08.10.2018 N 602.

Pay tax on income on state and municipal securities

Payment of income tax on state and municipal securities, the circulation of which provides for the recognition of income received by the seller in the form of interest, the amounts of accumulated interest income (accumulated coupon income), subject to taxation in accordance with paragraph 4 of Art. 284 of the Tax Code of the Russian Federation.

Submit a report in the form SZV-M

Representation of each insured person working for the policyholder (including persons who have entered into contracts of a civil nature, the subject of which is the performance of work, the provision of services, contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, licensing agreements on the granting of the right to use a work of science, literature, art, including agreements on the transfer of powers to manage rights, concluded with an organization for the management of rights on a collective basis) of the following information:

1. insurance number of an individual personal account;
2. surname, name and patronymic;

Form SZV-M was approved by the Resolution of the PFR Board dated 01.02.2016 N 83p.

The format in the form of an electronic document was approved by the Resolution of the PFR Board dated 07.12.2016 N 1077p.

Submit to Rosstat information on the number and wages of employees (form N P-4).

The form is established by Order of Rosstat dated 06.08.2018 N 485.

Attention! Quarterly reports of the year are submitted by legal entities (except for small businesses) of all types of economic activity and forms of ownership, the average number of employees of which does not exceed 15 people, including those working part-time and under civil law contracts. Monthly reports are prepared by legal entities (except for small businesses) of all types of economic activities and forms of ownership, the average number of employees of which exceeds 15 people, including part-time workers and civil law contracts.

Submit a notice on the payment of an advance on excise taxes or on exemption from its payment and a bank guarantee

Taxpayers (organizations - producers of alcoholic and (or) excisable alcohol-containing products) who have paid an advance payment of excise duty shall submit:

• a copy (copies) of the payment document confirming the transfer of funds towards payment of the amount of the advance payment of excise duty;
• a copy (copies) of a bank statement confirming the write-off of these funds from the current account of the manufacturer of alcoholic and (or) excisable alcohol-containing products;
• notification (s) of the advance payment of excise tax (in 4 copies, including one copy in electronic form).

The notification form for the advance payment of the excise tax was approved by Order of the Federal Tax Service of Russia dated June 14, 2012 N ММВ-7-3 / 405 @.

Taxpayers - producers of alcoholic and (or) excisable alcohol-containing products are exempted from paying an advance payment of excise duty, provided that they submit:

• bank guarantee;
• notifications (notifications) of exemption from the advance payment of excise duty.

Reporting for the 3rd quarter of 2017, its composition and timing depend on the one applied by the taxpayer tax regime and features of the activity. In this material, we consider the main modes and what and when you will definitely need to pass within each of them, and what you may need to pass additionally under some circumstances of economic life.

General taxation system: submission of reports for the third quarter of 2017

Monthly, quarterly reports (for example, quarterly VAT) and reports for which the reporting period is a quarter and the tax period is a year can be submitted to DOS. That is, the last of the listed types of reports will be characterized by the fact that, in fact, these are not reports for the 3rd quarter, but reports for 9 months.

For convenience, we have collected the main reporting and deadlines in the table for 2017, Q3:

NOTE! Individual entrepreneurs at OSN submit about the same reporting package for the 3rd quarter of 2017 as a legal entity, but with the exception of the profit declaration and settlements on property.

In addition to the reports that have always been submitted to the Federal Tax Service, since 2017, a new consolidated calculation of contributions to salary funds has also been provided there. A single calculation of contributions is submitted on a quarterly basis, with a deadline - the 30th day of the month following the quarter for which they are reporting. That is, the declaration for the 3rd quarter on salary contributions must be submitted by October 30, 2017, inclusively, to all taxpayers who have paid income to employees during this period.

How to fill in EPCB for 9 months 2017 , find out .

Special tax regimes - submission of reports for enterprises and individual entrepreneurs

If a taxpayer works on a special tax regime, the composition of his reporting for the 3rd quarter has nuances. We also presented the main ones in a convenient tabular form:

The tables above list the main taxes, which must be reported by payers applying one or another tax regime. In addition to the main ones, there are also specific taxes and fees, reports on which are provided if an enterprise or individual entrepreneur is a payer of this type of tax (fee).

Special taxes

For the majority of special taxes, the reporting period is a year, therefore, it is not necessary to submit reports only for the third quarter of 2017. What these calculations can be and how often to report on them, see the table:

For those taxes for which reporting period there was no object of taxation, subject to certain conditions, the standard submission of reports for the 3rd quarter of 2017 can be replaced by filing a single simplified declaration (EUD). The quarterly AUU is delivered no later than the 20th day of the month following the quarter for which we are reporting (that is, for the 3rd quarter - until 10/20/2017).

Read about the nuances associated with the EUD .

What codes in the declaration to indicate in the tax period 3 quarter

Which code to indicate in a particular declaration depends on the tax for which the declaration is submitted and on the period. For different declarations, codes can be set by different orders of the Federal Tax Service. We have collected the codes used in general cases in a cheat sheet (in it you will also find codes for the period of the 3rd quarter / 9 months)

NOTE! For those taxpayers who:

• ceases to operate,
• reorganized,
• is reported as a consolidated group,

there are separate special codes that must be indicated in the corresponding declarations. You can clarify them in the orders of the Federal Tax Service, in accordance with which the "usual" codes are given in our table.

If your company is subject to liquidation or reorganization, find out useful information on the preparation of 6-NDFL.

What financial statements are submitted for the 3rd quarter

In 2017, it is not required to submit accounting forms to the Federal Tax Service on a quarterly basis. The legislation, both accounting and tax, establishes the obligation to submit a set of forms accounting statements in general for the year.

Of this rule there are a few exceptions:

• State employees still report on a quarterly basis. At the same time, remember that budgetary institutions report to the founder, not the Federal Tax Service.
• Taxpayers who cease their activities within a year, prepare reports on the date of entry into the registration register of an entry on the termination of activities (liquidation) and submit within 3 months after this date.
• Taxpayers who started their activities during the reporting year (later than January 1) form and submit a report for the period from the registration date to December 31. At the same time, the deadline for submitting such a report does not differ from the standard deadline for submitting annual accounting reports.

You can read more about the deadlines and procedure for submitting accounting reports in the article .

In a similar manner, accounting is provided to Goskomstat.

IMPORTANT! In addition to the traditional balance sheet and financial results, enterprises that do not belong to the category of small business or fall into the sample from the category of small business submit other reports to statistics bodies. These other reports may be monthly or quarterly. The timing and procedure for providing must be clarified with the State Statistics Committee.

As for reporting for founders and other interested users, it can be formed and submitted at any frequency. But there is no need to send such reports to the tax authorities.

Outcome

Structure tax reporting for the 3rd quarter depends on the regime applied by the taxpayer. Most tax returns for the 3rd quarter of 2017 are submitted by employees working for the OSN. For special regimes, more often annual reports, with the exception of UTII. For UTII, you need to report on a quarterly basis, that is, a declaration for 3 sq. 2017 should be filed in October 2017. In addition to declarations related to the application of the tax regime, all taxpayers paying income to individuals, following the results of 9 months, must report on 6-NDFL and Single calculation on insurance premiums. Please note that the procedure and terms for paying taxes for 3 sq. may not coincide with the procedure for the formation and timing of filing reports on these taxes. For example, the tax under the simplified tax system must be paid in advance on a quarterly basis, despite the fact that the tax return is submitted once a year.

For more information on when to turn in and when to pay taxes for Q3 2017, see.

Every organization must pay taxes. And the most famous is income tax. In our article, we will consider the timing of payment of the fee - and remember, you should not be late with the submission of documents and payment.

General information about income tax

The general procedure and deadline for paying income tax is clearly regulated and spelled out in legislation. At the same time, almost all companies in the Russian Federation act as its payers. The subject of taxation is the profit received by the company (that is, the amount that remains after deducting all expenses from the income).

The whole year is considered for the tax period (from January 1 to December 31), and the reporting periods are divided into a quarter, half a year and 9 months. The tax base is the monetary form of profit. If the company's expenses for the reporting period exceeded its income, then the tax base is zero. According to the Tax Code of the Russian Federation, tax rate is 20%, however in some cases it can be reduced (it cannot be less than 13.5 5).
2% of the funds received go to Federal budget, the rest - to the local organization at the place of registration.

Before transferring the tax (and legal entities must deal with calculations and deductions on their own), you need to find out the exact amount. To do this, you need to do the following:

1. First, the tax rate is determined. As we have already said, it is usually 20%, but in some cases there are exceptions. For example, if we are talking about medical institutions, then their tax rate is 0%. For clarification, you should contact the Federal Tax Service.
2. Determination of the tax base. Roughly speaking, the tax base is profit before taxes or interest. Information to determine the tax base must be taken from primary documentation... After payment, the organization has a net profit.
3. The last step is to define a method for calculating profit. There are two options here: cash or accrual. In the first case, the accrual method depends on the day the funds are received at the cashier, in the second, the methodology determines profit by the difference between expenses and income.
4. The formula will be applied: the tax is equal to the tax base multiplied by the rate.

Income tax due date - when do you have to pay?

Tax advances must be made every month of the reporting period. By listing them up to the 28th. Thus, the income tax has a clearly limited time frame, which should not be violated - otherwise the company will receive a serious fine.

Payment is made step by step: payments are made monthly, and at the end of the reporting year, an additional payment is made, if necessary.

At the same time, there are reporting and tax periods, and each of them has its own characteristics:

• The tax lasts a year, after which the company needs to fully calculate the tax. The due date is March 28 of the next year after the reporting year.
• Reporting - a time period, which is from 1 to 9 months, after which payments are made and the required reporting is submitted.

In the following table, we look at the timing of this tax in 2017.

Payment methods - what should the payer choose?

Before paying taxes, you should choose the method of carrying out this procedure. It is important to remember that not all organizations can pay the fee on a quarterly basis - they usually pay it every month, and at the end of the year - the remainder of the missing amount. Let's take a closer look at the features of payment.

Quarterly payments

There are some features that organizations should keep in mind:

• Quarterly payment is possible only if the average income does not exceed 10 million rubles.
• The beginning is the first annual quarter. No later than April 28, you need to submit a declaration to the Federal Tax Service and make the payment.
• After 6 months after work, you need to make a payment for six months - no later than July 28, along with the declaration. It represents the difference between the deposited funds and those charged for the second quarter.
• Payment for 9 months of work must be made no later than October 28. It is the difference between the calculated amount for this period minus the payments paid for two times.

The final payment period is one year. The deadline for filing a declaration and payment is no later than March 28. At the same time, it is recommended to submit documents earlier, so that, if necessary, have time for correction.

Making monthly advances

Due dates in in this case also has its own nuances. First of all, this method of payment is established for enterprises whose revenue for reporting year amounted to more than 10 million rubles. If the limits have been exceeded, then the amount begins to be paid by months - the chief accountant must divide the total amount for the quarter, divide it by three - this is the amount that will be paid every month no later than the 28th. At the same time, any organization can switch to monthly calculation, even if the profit is less than 10 million per year. To take advantage of this opportunity, you need to file a tax application with a request to change the payment regime.

All the information necessary for filing a declaration and paying fees must be looked for in accounting, tax accounting. At the same time, in accounting, tax accrual operations look like this:

• Дт 99 Кт 68 - income tax accrual.
• Dt 68 Kt 51 - entry after payment of the fee.

The tax is paid either in cash to the bank or by bank transfer. Remember that you need to pay the fees and submit the declaration on time, otherwise you will have to pay a fine and interest.

Filling in the income tax return

In addition to the deadlines for payment, you must also follow all the rules for filling out the declaration - only if there are no errors, the inspection authorities will not have any questions for you. Just follow our instructions to avoid mistakes.

The declaration contains the following:

• Main sheet.
• First section of the document.
• Second sheet.
• Appendices to the document.

We can say that this is the main part that requires filling. Let's take a closer look at it.

First you need to fill in the first fox, where all information about the company is entered:

• Checkpoint and TIN. The columns must be filled in entirely, and if some gaps remain, a dash must be entered there.
• Adjustment number. If the company submits a declaration for the first time, enter "0", next time the form is numbered as 001, etc.
• Reporting period code. Here you should focus on the deadline, while each period will have its own deadline.
• Tax authority code. Here we indicate information about our tax office.
• Place of registration code.
• Economic activity code.

Having filled in these columns, it is worth entering the details of the company, the number of pages of the document and the data of the person who filled it out.

What innovations have appeared in 2016?

In 2016, some changes in the design of this document came into force. So, when filling out the declaration, it should be borne in mind that:

• There is a graph where dimensions are entered trade tax (only for Moscow).
• On the third sheet there is a column where the amount of dividends is entered. The rate was changed to 13%.

Zero income tax return - what is it?

It is important to remember that even if during the reporting period the organization did not have any profit, it must necessarily provide reports. True, in this case it will be zero. At the same time, the deadlines for submitting documents cannot be violated.

The form will be the same, but in the columns where you need to enter information about the profit and the amount of tax, a dash is put. And all the rest of the information is filled in in the same way as the above instructions.

In contact with

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 the terms and names of 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 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 may 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 declaration upon payment of advances on a monthly basis.

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.

We remind you about the deadlines for submitting reports to the regulatory authorities and the deadlines for paying taxes for the 3rd quarter of 2015.

Deadlines for submitting reports and payment of insurance premiums for the 3rd quarter (9 months) of 2015.

Individual entrepreneurs who have employees and all companies must pay insurance premiums every month and submit reports to the regulatory authorities every quarter. If in reporting quarter salary and insurance premiums were not charged, then zero reporting must be submitted.

Organizations and individual entrepreneurs, which average headcount employees more than 25 people are required to report to the funds only in electronic form via telecommunications channels.

Deadline for submitting reports to the FSS for the 3rd quarter (9 months) 2015:

In paper form, it must be submitted no later than October 20, 2015.
It must be submitted electronically no later than October 26, 2015 (since the deadline for October 25, 2015 falls on a day off)

Deadline for submitting reports to the Pension Fund for the 3rd quarter (9 months) 2015:

In paper form, you must submit it no later than November 16, 2015.
The electronic form must be submitted no later than November 20, 2015.

Terms of payment of insurance premiums to funds:
Entrepreneurs, employers and organizations must pay insurance premiums every month by the 15th day of the month following the month of calculation of contributions. If the 15th day falls on a non-working day, then the next working day is considered the end of the term.

Due dates for payment of contributions to funds in Q3 2015 and Q3 2015 the following:
Not later than: July 15 (for June), August 17 (for July), September 15 (for August), October 15 (for September).

Deadlines for submitting reports to the Federal Tax Service for the 3rd quarter (9 months) 2015

Deadlines for submitting reports and paying taxes when applying the simplified tax system for the 3rd quarter (9 months) 2015
Representation quarterly reporting for tax when applying the simplified tax system is not provided.
Organizations and entrepreneurs using the simplified tax system must pay an advance tax payment no later than October 26, 2015.
We remind you that organizations applying the simplified taxation system are exempt from VAT, income tax, property tax (except for real estate that has cadastral value). And simplified entrepreneurs are also exempted from personal income tax (in terms of income from “simplified” activities).
Other taxes are paid by "simplified" in the usual manner in accordance with the legislation on taxes and fees.

Deadlines for submitting reports by UTII payers, deadlines for paying UTII for the 3rd quarter of 2015
Deadline for submission of the UTII declaration for the 3rd quarter of 2015: no later than October 20, 2015.
Deadline for paying UTII tax for the 3rd quarter of 2015: no later than October 26, 2015

Deadlines for submitting the VAT return, deadlines for paying VAT for the 3rd quarter of 2015
Taxpayers (tax agents) must submit their VAT return no later than October 26, 2015 (since the deadline for October 25 is a day off)
Terms of VAT payment for the 3rd quarter of 2015: October 26, November 25, December 25 (1/3 of the amount of tax accrued for the 3rd quarter).

Deadlines for submitting income tax reports, deadlines for paying income tax for the 3rd quarter (9 months) of 2015
Taxpayers for whom the reporting period is a quarter must submit a tax return for 9 months (3 quarter) no later than October 28, 2015.
The quarterly advance payment of income tax for the 3rd quarter must be paid no later than October 28, 2015.
Monthly advance payments due during the quarter must be paid no later than the 28th of each month in the quarter.
Taxpayers who calculate monthly advance payments based on actual profits received, submit tax returns and pay advance payments no later than 28 days after the reporting month. Namely: August 28, 2015 (for the period January-July); September 28 (for the period January-August), 28 October (for the period January-September).

Terms of delivery of reports on excise taxes, terms of payment of excise taxes.
The advance payment of excise duty is paid no later than the 15th day of the current tax period (month).
Taxpayers who have paid an advance payment of excise duty submit tax authority documents confirming the payment of the advance payment.
Excise duty for the past tax period (month) is paid by the 25th day next month. Tax return submitted at the same time.

Deadlines for submitting property tax reports for the 3rd quarter of 2015 Deadlines for payment of property tax (advance payments)
The deadline for submitting the property tax report (tax calculation for advance payments) for the 3rd quarter of 2015 is October 30, 2015.

Terms of payment of land tax for the 3rd quarter of 2015
Because the deadline for October 31 falls on a day off, then the due date for the advance payment on land tax for the 3rd quarter is postponed to the next working day - no later than November 2, 2015.

Terms of payment of transport tax (advance payments) for the 3rd quarter of 2015
Due date for advance payments on transport tax for organizations for the 3rd quarter of 2015 - no later than November 2, 2015 (since the deadline for October 31 is a day off)
A tax return is submitted by organizations once a year, based on the results of the year.

Deadline for submitting the report for negative impact on environment, term of payment for negative impact on the environment.
It is necessary to submit the calculation and pay for the negative impact on the environment for the 3rd quarter of 2015 no later than October 20, 2015.

Deadline for submission of the unified simplified declaration for the 3rd quarter (9 months) of 2015.
If the activity was not conducted, and there were no transactions on current accounts, there are no objects of taxation, then it is possible to submit a single simplified declaration. Submission deadline is the 20th day of the month following the reporting quarter. For the 3rd quarter of 2015 - October 20, 2015