When to submit reports for the 3rd quarter. For accountants, lawyers, managers of ip, llc. Deadlines for submitting income tax returns: a general rule

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. 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 Administrative Code of the Russian Federation). The reports on these administrative offenses are drawn up by officials of the 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 the deadlines for submitting reports and paying taxes.

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

Tax reporting in 2017 to the Federal Tax Service and funds

Reporting	Where to take	Reporting frequency and deadlines
VAT declaration	In the Federal Tax Service	The tax period for VAT is a quarter. Organizations submit a VAT declaration based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments during 3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period. The deadlines and procedure for filing the declaration, as well as the deadlines for paying VAT are established by the Tax Code of the Russian Federation: article 163, article 174.
Income tax declaration	In the Federal Tax Service	Income tax returns are submitted on a quarterly basis. In 2017, the income tax return must be submitted: Organizations that make advance payments of income tax on a monthly basis are required to submit declarations on a monthly basis no later than 28th day of the month following the reporting month. The deadlines and procedure for filing the declaration, as well as the deadlines for payment of advance payments and tax are established in Articles 287 and 289 of the Tax Code of the Russian Federation.
Property tax declaration	In the Federal Tax Service	For property tax set taxable period - calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of a calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half a year and nine months of the calendar year. The reporting period, the procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property tax is regulated by the Tax Code of the Russian Federation: Article 386, Article 383.
Transport tax declaration	In the Federal Tax Service	The procedure and terms for payment of the transport tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 357, Article 363.
Land tax declaration	In the Federal Tax Service	The procedure and terms for payment of the land tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. The reporting and procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 388, article 397.
Form 6-NDFL	In the Federal Tax Service	The tax period for personal income tax is a calendar year. The reporting on personal income tax in 2017 in the form of 6-NDFL is submitted on a quarterly basis. Form 6-NDFL must be submitted in 2017: Annual settlement in the form 6-NDFL shall be submitted no later than April 1 of the year following the reporting period.
Single calculation of insurance premiums	In the Federal Tax Service	A single calculation of insurance premiums is submitted to the Federal Tax Service on a quarterly basis, starting from the first quarter of 2017: based on the results of the first quarter, half a year, nine months and a calendar year. All organizations that have employees submit reports. A single calculation of insurance premiums is submitted to the Federal Tax Service in 2017: This calculation has almost completely replaced reporting 4-FSS.
Form 2 - personal income tax	In the Federal Tax Service	Personal income tax report in the form 2-NDFL surrendered 1 (one) time per 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 before 02.04.2018. * If the number of employees is more than 25 people, reporting is submitted to in electronic format... If less than 25 - in paper form. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230.
Information about the average headcount	In the Federal Tax Service	Organizations need to provide information about the average number of employees until January 20, 2017. Information provided 1 (one) time per year.
Form 4-FSS	In the FSS	In 2016, all LLCs with employees in the state reported to the FSS at the end of the quarter, six months, 9 months and a year. In 2017, a 4-FSS report must be submitted once. The report on the 4-FSS form for 2016 is submitted: Instead of a report in the 4-FSS form, a Unified calculation of insurance premiums of employees was introduced, which must be submitted to the IFTS, starting from the 1st quarter of 2017.
Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases	In the FSS	In 2017, the FSS must submit a quarterly calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. The calculation must be submitted to the FSS, starting from the 1st quarter of 2017: At the end of 2016, such a calculation does not need to be provided, since it is submitted as part of the 4-FSS form (see above).
Confirmation of the main activity	In the FSS	To confirm the main view economic activity documents are provided: Statement; Confirmation help; A copy of the explanatory note to balance sheet behind last yearother than small businesses; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement is approved by the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55.
Report on the RSV-1 form	In the FIU	In 2017, a report on the RSV-1 form must be submitted to the Pension Fund of Russia only 1 (one) time in 2016. Deadline for delivery of RSV-1 for 2016: no later than 15.02.2017 in paper form; No later than 20.02.2017 in electronic form. In 2017, there is no need to submit quarterly reports on the RSV-1 form to the FIU. Instead of RSV-1, you need to submit a Unified Calculation of Insurance Premiums to the Federal Tax Service.
Reporting in the form SZM-M	In the FIU	Reporting to the FIU in 2017 form SZV-M for rent no later than the 15th day of the month following the reporting month.

* 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.

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 next working day after it is considered the end of the term.

Terms of delivery of reports of LLC to USN 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 a VAT return.

Companies on the simplified taxation system are not exempt from filing reports with the Pension Fund of the Russian Federation, FSS and FTS.

The Federal Tax Service must submit information on the average number 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 taxpayers in 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, the organization on the simplified tax system is obliged to report and pay transport and land taxif it has property on its balance sheet that is subject to taxation.

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

Reporting

Where to take

Terms and procedure for reporting

Declaration on the simplified tax system

In the Federal Tax Service

The declaration under the simplified taxation system for 2016 must be submitted no later than 03/31/2017 either in paper or in electronic form.

April 2, 2018 postponed delivery, since if the last day of the term falls on a weekend and (or) a non-working, holiday, the next working day is considered the day of the end of the term.

The procedure and deadline for the submission of the declaration under the simplified tax system is established in article 346.23
Tax Code of the Russian Federation.

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

Deadline for payment of advance payments by the company on the simplified tax system:

The timing of advance payments is set in clause 7 of Article 346.21 of the Tax Code of the Russian Federation.

The deadlines for submitting reports for the 3rd quarter of 2017 are postponed due to weekends. See the table for the exact deadlines for submitting reports.

In October, companies will begin submitting reports for the 3rd quarter of 2017. Delivery time depends on weekends and holidays. So, if the deadline falls on a weekend, then the company can report on the next next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation). Also, the procedure for submitting reports for the 3rd quarter of 2017 depends on the number of employees. For example, for income tax, you need to focus on the average number of employees for the previous year. If it is more than 100 people, then the organization has the right to report only in electronic form.

You will find the exact deadlines for submitting reports for the 3rd quarter of 2017 in a single table. Or download the cheat sheet so you don't miss anything. You can also see in the table in what form you should report and in what form.

You can quickly and free of charge submit electronic reports to the tax office, the Pension Fund of the Russian Federation, the FSS and Rosstat using the Glavbukh System.

Deadlines for submitting reports for the 3rd quarter of 2017

Who leases	What is the approved reporting form	Where to take	In what form to take
Policyholders			On paper or in
Policyholders			On paper or in in electronic format. The second method is mandatory if the information is submitted for 25 or more employees (Article 8 of the Federal Law of April 1, 1996 No. 27-FZ).
Subsoil users			On paper or in
Policyholders			On paper or in in electronic format. The second method is mandatory if the information is submitted for 25 or more employees (Article 8 of the Federal Law of April 1, 1996 No. 27-FZ).
Companies that had no money flow in the bank or at the cash desk, and also had no objects of taxation.			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).

Policyholders with an average headcount of less than 25 employees in 2016			On paper
Forwarders, intermediaries, developers			In electronic form (clause 5.2 of article 174 of the Tax Code of the Russian Federation).
Companies that use water bodies			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Companies and entrepreneurs who use imputation			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Organizations that produce, purchase and supply ethyl alcohol, alcoholic and alcohol-containing products		Rosalkogolregulirovanie	Electronic

Policyholders with an average headcount of more than 25 employees in 2016			Electronic
VAT payers Tax agents Companies that are not payers or are exempt from tax Taxpayers with transactions that are not taxable
Tax agents who are not payers or are exempt from tax			On paper In electronic form (clause 5 of article 174 of the Tax Code of the Russian Federation)
Payers of excise taxes. Exception: payers who have a certificate for operations with straight-run gasoline and (or) a certificate for operations with denatured ethyl alcohol			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Companies and entrepreneurs that pay employee benefits			On paper or in in electronic format. The second method is mandatory if the average number of employees for the previous settlement (reporting) period is more than 25 people (clause 10 of article 431 of the Tax Code of the Russian Federation).
Income tax payers whose reporting period is the first quarter, six months and nine months			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Taxpayers who calculate monthly advance payments based on actual profits			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Companies with fixed assets on the balance sheet	Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11 / 895 Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21 / 271		On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Residents			On paper
Tax agents			On paper or in in electronic format. The second method is mandatory if the calculation is submitted for 25 people or more (clause 2 of article 230 of the Tax Code of the Russian Federation)
Subsoil users			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Subsoil users			On paper or in in electronic format
Taxpayers who have a certificate for operations with straight-run gasoline and (or) a certificate for operations with denatured ethyl alcohol			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).
Taxpayers who have a certificate for operations with straight-run gasoline and (or) a certificate for operations with denatured ethyl alcohol			On paper or in in electronic format. The second method is mandatory if the average number of employees in 2016 exceeds 100 people, as well as new companies with more than 100 employees (clause 3 of article 80 of the Tax Code of the Russian Federation).

SZV-M

All employers must submit the SZV-M form. It is monthly. The document must be sent to the FIU no later than the 15th day of the month following the reporting month. You can see the exact deadlines for submitting reports on SZV-M for the 3rd quarter of 2017 in the table.

The form is handed over to all insured persons. These include:

employees with whom the company has entered into an employment contract;
executors under civil law contracts, if the remuneration is charged insurance premiums (letter from the FIU of July 27, 2016 No. LCh-08-19 / 10581).

In addition to the fund, the company issues a copy of the information to the employee. Term - five calendar days from the date when the employee asked for information. However, making a copy of the entire SZV-M is not worth it. After all, it contains the personal data of all employees, and you cannot disclose it to third parties. In order not to break this rule, you can make an extract from the report, which the accountant will issue.

Calculation of contributions

The calculation is submitted by all policyholders on a quarterly basis, regardless of the legal form. Therefore, the following should report:

organizations;
separate divisions, if they themselves pay remuneration to employees;
individual entrepreneurs.

The calculation is handed over no later than the 30th day of the month following the reporting (settlement) period. If you are late, the tax authorities will write out a fine - 5 percent of the amount of contributions, but at least 1000 rubles. (Article 119 of the Tax Code of the Russian Federation). It will have to be paid in three separate payment orders - to a separate BCC, depending on the type of contribution.

When you fill out the calculation, check the KBK that you entered in section 1. If you make a mistake, then the charges and payments for half a year in the inspection base will be on different face cards. And this will cause arrears and penalties. To fix the error, you will have to submit an update.

4-FSS

All organizations and entrepreneurs must submit a calculation in the 4-FSS form if they pay employees the remuneration from which contributions to the mandatory social insurance (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

From July 9, 2017, a new form for calculating Injury Contributions is used. FSS made three changes (order dated June 7, 2017 No. 275):

a new field appeared on the title page. But you need to fill it out only if you are a budgetary organization;
a new line 1.1 was introduced into table 2 of the calculation. It is filled in by the successor companies, to which the debt of another insured has passed after the reorganization or the debt is deregistered a separate subdivision;
table 2 was supplemented with line 14.1. It is used by successor companies that received, after reorganization or deregistration of a division, the Fund's debt to the policyholder.

6-NDFL

All tax agents must hand over the calculation of 6-NDFL (clause 2 of article 230 of the Tax Code of the Russian Federation). These are organizations and entrepreneurs who pay income under employment contracts or remuneration under civil law contracts.

If you did not accrue employee benefits during the 3rd quarter of 2017, then you do not need to submit the calculation. If there was at least one charge, then 6-NDFL will have to be filled in and returned. And it doesn't matter if you transferred money to the employee or not.

The calculation consists of title page and two sections:

section 1 "Generalized indicators";
section 2 "Dates and amounts of income actually received and withholding tax on personal income."

Section 1 is filled in on an accrual basis. Section 2 provides information only for the last three months.

VAT declaration

The VAT declaration is submitted by companies that are VAT payers or tax agents for tax. Those who use special modes should also report if:

imported goods;
issued an invoice to the buyer with VAT;
conducted common affairs in simple partnerships, are trustees or concessionaires.

Inspectors began to find new dangerous errors in VAT declarations. The tax authorities told us about them, and we share with you. So what do accountants do wrong:

Forgetting to enter the tax amount. This mistake is made by suppliers in section 9 of the declaration. They indicate invoices and all indicators on it, except for the amount of VAT.
Do not indicate an intermediary. This applies to companies that buy goods or services through commissioners or agents. They act on their own behalf. By mistake, the buyer's accountant forgets to include the TIN / KPP of the intermediary in the purchase book. Because of this, the FTS program cannot check the deduction, and the inspectors ask for clarifications.
An invoice is registered when the property is transferred to the authorized capital. The company that transfers property to the authorized capital must recover VAT. The accountant must show the transaction in the sales ledger. Usually for this, an invoice is registered for this property. This is not a critical error, but a defect. The reason is that the recipient of the property registers in the purchase book not an invoice, but an acceptance certificate. Therefore, the tax program sees discrepancies. To avoid disputes, tax authorities advise registering an act in the sales book (letter of the Federal Tax Service of Russia dated April 5, 2017 No. 15-3-03 / 125).

Income tax

Income tax returns must be:

russian organizations that apply the general taxation system and are payers of income tax (clause 1.1 of the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 572 dated October 19, 2016);
organizations that are tax agents for income tax; organizations that are responsible members of consolidated taxpayer groups;
organizations on special regimes that perform the duties of tax agents (clause 2 of article 346.11, clause 3 of article 346.1 of the Tax Code of the Russian Federation).

The timing of income tax reporting depends on how the company calculates income tax: monthly based on actual profit or four times a year based on the profit of the previous quarter. In the first case, the declaration is submitted no later than the 28th day of the next month. In the second case - on a quarterly basis no later than 28 days after the end of the quarter.

The reporting calendar for the 3rd quarter of 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.

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1 working day

1 day of submission of reports

1 day off

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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 to the Ministry of Industry and Trade of Russia data (on paper and electronic media) on the recommended retail price of all basic versions of cars for calculating the average cost of cars according to 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 categories of personnel (form N ЗП-sots)

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

Submit a report in the form SZV-M

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 is established by the Order of Rosstat dated 12.03.2015 No. 95.

Report form No. 4-communication established by Rosstat Order No. 645 dated 23.12.2015.

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 personal injury contributions - in paper form

Submit a report in the DSV-3 form

Submission of the register of insured persons for whom additional insurance premiums are listed for 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 the credit institution's marks of 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.

The format of the accounting journal in electronic form was 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 VAT transactions is approved by Order of the Federal Tax Service of Russia dated March 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 Duties 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 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.

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, which falls on the date of these transactions, 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 calculated 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 contributions for compulsory social insurance against 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 FSS of the Russian Federation from 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 of submission in electronic form were approved by Order of the Ministry of Taxes and Tax Collection of Russia dated 02.03.2016 N ММВ-7-3 / 115 @

Form of calculation of corporate income tax withheld tax agent (source of payment of income), 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 submission 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 the declarative procedure for tax refund, indicating the bank account details for the 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 MET in accordance with the annex to the letter of the Federal Tax Service of Russia No. SD-4-3 / 24833 @ dated 20.12.2018.

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 payment amount calculated for the year.

The calculation form was approved by the Order of the Ministry of Taxes and Tax Collection 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.

The financial support plan for preventive measures was approved by order of the Ministry of Labor of Russia dated December 10, 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 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 the 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, copyright contracts, 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:

insurance number of an individual personal account;
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 the 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 of economic activities 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 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 the advance payment of excise duty, provided that:

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, the filling procedure are approved by the 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 tax declaration form for excise taxes on tobacco (tobacco products), tobacco products, electronic systems for the delivery of nicotine and liquid for electronic systems for the delivery of nicotine, the procedure for filling out, the format for submission in electronic form were approved by Order of the Federal Tax Service of Russia dated February 15, 2018 N ММВ-7-3 / 95 @.

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

Submission of declaration and payment of excise tax.

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.

Submit the calculation of income tax

Submission of a tax calculation.

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 tax return 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:

Order of the Ministry of Taxes and Duties 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 (Instructions for filling out were 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

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 @.

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

Pay tax on income on state and municipal securities

Submit a report in the form SZV-M

insurance number of an individual personal account;
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 the 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 the advance payment of excise duty, provided that:

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

We remind you about the deadlines for submitting reports to the regulatory authorities and the deadlines for paying taxes for 2017 (4th quarter of 2017). Violation of the submission deadline tax reporting threatens not only with a fine, but also with the blocking of bank accounts. Our article will help you not to miss the deadline for submitting any reports to the regulatory authorities.

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 4th quarter of 2017 (for 2017)

Deadline for delivery accounting statements for 2017
Accounting reporting for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018.
Also, financial statements must be submitted to statistics authorities (Rosstat) no later than April 2, 2018.

Deadlines for submitting information on the average number of employees for 2017
Submission deadline information on the average headcount for 2017 - no later than January 22, 2018.
Newly created or reorganized organizations will also have to submit information by the 20th day of the month following the month of registration.

Deadlines for submitting VAT declarations and VAT payment deadlines for the 4th quarter of 2017
Tax vAT declaration must be submitted on time no later than January 25, 2018.
Term for payment of VAT for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the amount of tax accrued for the 4th quarter of 2017).

Deadlines for submitting statements on income tax for 2017 (deadlines for payment of income tax)
Tax income tax declaration for 2017 (Q4 2017) is submitted no later than March 28, 2018.
The due date for payment of income tax for 2017 (4th quarter of 2017) is no later than March 28, 2018.

Deadlines for the calculation of insurance premiums for the 4th quarter of 2017
Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2017.
Send message declaration on the simplified tax system for 2017 organizations required no later than April 20, 2018
Send message declaration on the simplified tax system for 2017 individual entrepreneurs necessary no later May 3, 2018 (since April 30, 2018 is a public holiday).

Organizations and individual entrepreneurs using the simplified tax system must pay an advance tax payment no later than May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.

Deadlines for submitting reports and paying taxes when applying UTII for the 4th quarter of 2017
Send message declaration on UTII for the 4th quarter of 2017 is required no later than January 22, 2018.
It is necessary to pay UTII tax for the 4th quarter of 2017 no later than January 25, 2018.

Deadlines for submitting reports 6-NDFL and 2-NDFL for 2017 (4th quarter of 2017).
For 2017 it is necessary to pass certificates 2-NDFL and quarterly 6-NDFL form
Organizations and individual entrepreneurs must submit to tax authorities information for 2017 for all individualswho received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.

Deadlines for submitting the 3-NDFL declaration for 2017.
Individual entrepreneurs those who did not have employees in 2017 and did not make payments to individuals, submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.

Deadlines for submitting reports and payment of property tax for 2017.
Tax property tax declaration for 2017 is submitted no later than March 30, 2018.
The payers of property tax are companies with property on the balance sheet, the tax payment deadline is no later than March 30, 2018.

Deadlines for submitting reports and payment of land tax for 2017.
Send message land tax declaration
The land tax for 2017 must be paid no later than February 10, 2018.

Deadlines for submitting reports and payment of transport tax for 2017.
Send message transport tax declaration for 2017 is required no later than February 1, 2018.
Pay transport tax for 2017 is needed no later than February 1, 2018.

Deadlines for the submission of a single simplified declaration for 2017.
Tax unified simplified declaration for the 4th quarter of 2017 is submitted no later than January 22, 2018
Submit this declaration only if at the same time:
- there was no cash flow on current accounts and at the cash desk;
- there were no objects of taxation for those taxes, the payers of which they are recognized.

Deadlines for submitting reports to funds and payment of insurance premiums for the 4th quarter of 2017

Individual entrepreneurs who have employees, as well as all organizations, must pay monthly insurance premiums and submit reports to the regulatory authorities on a quarterly (monthly) basis. If in reporting quarter insurance premiums and salaries were not charged, then it will be necessary to submit a zero declaration.

Deadline for submitting reports to the FSS for the 4th quarter of 2017.
Since 2017, contributions for occupational diseases and injuries remain under the jurisdiction of the FSS. Reporting to the FSS from the 1st quarter of 2017 is submitted in an abbreviated form.
In paper form for rent no later than January 22, 2018
Electronic for rent no later than January 25, 2018

The FSS also needs to provide confirmation of the main activity not later April 16, 2018. This kit includes:
- Application indicating the main type of activity
- Certificate of confirmation of the main type of economic activity with the calculation
- A copy of the explanatory note to the financial statements for 2017. (Small businesses do not submit an explanatory note)

The deadline for submitting reports to the Pension Fund for 2017 (4th quarter of 2017).

SZV-M monthly reporting:
Reporting on form SZV-M must be provided by the 15th day of the beginning of the month following the reporting one. Completion dates in the 1st quarter of 2018:
SZV-M for December 2017 - no later than January 15, 2018
SZV-M for January 2018 - no later than 15 February 2018
SZV-M for February 2018 - no later than March 15, 2018

The deadline for submitting the SZV-STAGE form for 2017.
Information about the insurance experience of the insured persons for 2017 must be sent no later than March 1, 2018.

Deadlines for submitting the EFA-1 form for 2017.
Information on the insured transferred to the FIU for maintaining individual (personified) accounting for 2017 must be sent no later than March 1, 2018.

Terms of payment of insurance premiums to funds
Individual entrepreneurs (employers) and organizations must pay monthly insurance premiums before the 15th of the monthfollowing the month of assessment. If the 15th day is a non-working day, then the end date is the next working day.
The deadlines for payment of contributions to the funds for the 4th quarter of 2017 are until November 15 (for October), until December 15 (for November), until January 15 (for December).

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