October is a difficult month for an accountant: in addition to the monthly activities of sending documents and transferring funds to the budget and funds, regulatory authorities are waiting for reports for nine months or the third quarter of the year. Late payment may result in a fine or blocking of your current account. To ensure that you complete all the necessary actions on time, we will tell you about the important October dates for submitting reports and payments to the budget.

Financial statements

If an entrepreneur runs a business without employees or the organization exists with a single founder-director with whom there is no signed agreement (employment or contract), then in October they only need to submit accounting reports to the tax office. The forms of documents depend on the tax regime and the frequency of tax payments.

Declaration on UTII for the 3rd quarter of 2017

The imputed tax period is a quarter, so in October payers report tax data for the previous three months. The declaration is submitted to the tax authorities at the actual place of business. If the actual place of activity cannot be determined, for example, during cargo transportation or trade with the distribution of goods, then we submit the document: individual entrepreneurs - at their place of residence, companies - at their legal address. Imputation is a convenient mode for companies whose real income exceeds the imputed one (check this on the website of your tax office). In this article we talked about how to evaluate the profitability of using UTII compared to a simplified one.

VAT return for the 3rd quarter of 2017

OSNO payers submit quarterly VAT returns. This document is also required to be provided by tax agents and firms or entrepreneurs that have issued or received an invoice with a dedicated value added tax. The document is submitted only via the Internet, regardless of the number of staff. A paper declaration will be accepted from you only in exceptional cases; they are given in paragraph 5 of Article 174 of the Tax Code of Russia.

Income tax return

All OSNO payers submit the declaration. Most often, the document is provided quarterly, and then in October we send a declaration for nine months. Companies with a high level of profit that make advances monthly submit a declaration at the end of the month. And then in October the declaration for September is sent. The document is filled out with a cumulative total at any frequency of submission. Companies often incorrectly reflect advances in this report, as well as contributions and taxes; please enter the data carefully. It is convenient that in the current declaration you can correct an error in the previous declaration so as not to send an amendment.

Reporting on employees in October 2017

If an individual entrepreneur or organization has employees on employment or contract contracts, then the number of regular reports immediately increases. Reports are added to funds and tax authorities in connection with contributions, the number of personnel and the amount of employee income. Some reports are submitted every month, some - based on the results of the quarter or year.

SZV-M report for September 2017

This is a monthly report for policyholders, its purpose is to identify working pensioners. Only organizations with a single founder-director who does not have an employment or contract agreement concluded with his own company do not submit a report. We send the report to the Pension Fund.

Report 4-FSS for 9 months of 2017

This is the only document that employers submit to Social Security. It is formed four times during the year. The report includes the amounts of contributions paid for injuries and occupational diseases, payments in case of accidents, funds for medical examination of personnel and special assessment of workplaces. If the number of employees is no more than 25, the report can be sent to Social Security in printed form, with a larger number of employees - only via the Internet. Individual entrepreneurs submit the document at their place of residence, organizations - at their legal address, and payroll departments - at their place of registration.

Calculation of insurance premiums for 9 months of 2017

We submit this calculation to the Federal Tax Service, which controls the procedure for submitting insurance premiums from the beginning of the current year. The document shows the amounts of contributions paid for pension, social and health insurance. The tax office accepts calculations based on the results of the quarter. A printed version of the calculation can be submitted to policyholders with a staff of up to 25 people, the rest submit the document only via the Internet. We submit both payment options within the same time frame.

Report 6-NDFL for 9 months of 2017

Employers and tax agents submit this report quarterly. It reflects income, personal income tax and deductions of employees with whom employment or contract agreements have been signed. The form contains information about the entire enterprise. With its help, officials check the correctness of the actions of tax agents who become employers: they must withhold income tax from employees and transfer it to the state.

Payments in October

In October, companies remit taxes for the past quarter or month, and also pay staff contributions. Timely transfers are important if you do not want to pay fines or lose access to your account.

Insurance premiums for September 2017

In addition to sending reports, you need to transfer contributions to the tax and Social Insurance Fund for employees. This is done by employers in all taxation systems in the same order.

Advance payment under the simplified tax system for 9 months of 2017

In October, simplifiers make their third single tax advance of the year. It is calculated on an accrual basis and transferred to the Federal Tax Service details. We told you how to calculate the advance and legally reduce it in this article.

UTII tax for the 3rd quarter of 2017

Payers of the imputed tax system in October transfer tax according to UTII for the third quarter of the year. Remember, tax is paid even if the enterprise did not operate and there was no movement of funds through the current account.

VAT for the 3rd quarter of 2017

In October, OSNO payers transfer VAT to the budget for the 3rd quarter. The payment can be divided into three equal parts and paid three months after the reporting quarter. Also, VAT for the 3rd quarter is paid by companies in special modes that issued or accepted an invoice with allocated VAT.

Advance payment for income tax

OSNO payers make another advance payment of income tax. If the company’s income over the previous four quarters was more than 60 million rubles, tax advances can be paid monthly. Then in October you need to make the first advance for the fourth quarter. Otherwise, the company pays nine months in advance.

Property tax for 9 months of 2017

All organizations on OSNO, simplified, patent or imputation that own property subject to taxation pay this tax based on quarterly results. We talked about calculating property taxes and different categories of payers in this article.

In order for a company to have the opportunity to work with the simplified tax system, when registering an organization or within a month thereafter, it must be reported to the Federal Tax Service.

If within the allotted time the organization did not manage to notify about its decision to use this system, then it pays according to the general system. However, even if an organization works with a general taxation system, then from the beginning of October until the end of the year the company has the opportunity to switch to the simplified taxation system. To do this, you need to draw up a notification in two copies and send it to the Federal Tax Service.

Unfortunately, not all entrepreneurs can switch to the simplified tax system. To do this you need to comply a number of the following criteria:

• during the entire reporting year, the number of employees in the company should not exceed 100 people;
• the total income of the company for the whole year should be no more than 60 million rubles;
• the residual value of the entire business should not exceed 100 million rubles;
• income for three quarters should be no more than 45 million rubles;
• the organization should not have representative offices and, and its share in other enterprises should not exceed 25%.

A company may be removed from the simplified tax system if:

• income for 9 months exceeded 45 million rubles;
• the cost of the operating system was more than 100 million rubles;
• the number of hired workers for the year exceeded 100 people.

However, it should be remembered that the above amounts are indexed, so in order to correctly calculate the tax, you should use the appropriate deflator coefficient.

Who benefits from using the simplified tax system? First of all, it is beneficial for those enterprises that have small annual income. Among other things, this category is also exempt from paying the minimum tax, for example, if no business activity was carried out in the current year.

Currently available two bets, which are used for two different objects. They may be as follows:

1. If we are talking about an object in the “Income” section, then the maximum rate can be 6%.
2. When it comes to the object “Income minus expenses”, the rate can be 15%.

However, it should be borne in mind that the rate can be reduced to a certain limit:

• from 1 to 6% in relation to income;
• from 5 to 15% in relation to income minus expenses (if we talk about the Republic of Crimea, then the rate may even be lowered to 3%).

There are cases when the rate may be completely zero.

• since 2015 it has been extended to Crimea and Sevastopol;
• also, since 2015, these are individual entrepreneurs who, for the first time and for two years, can use the simplified tax system if their income is at least 70% for this type of activity.

An organization can decide on its own which of the objects it should choose for a simplified taxation system. But it will be possible to switch from a rate of 6% to 15% only from next year, which must be notified to the Federal Tax Service by the end of the year.

So, when should you make down payments?

Advance payments must be made in the following order:

1. Behind third quarter of 2018 pay from the beginning of October to the 25th.
2. Behind fourth quarter pay until April 30, 2019 (for individual entrepreneurs) and March 31, 2019 for enterprises.
3. Behind first quarter of 2018 must be paid from the beginning of the month until April 25.
4. Behind second quarter of 2018 must be paid from the beginning of July until the 25th.

In some cases, a deferred payment may be possible. To do this, you must submit a corresponding application to the tax office. The following documents should also be submitted along with the application:

1. A certificate issued by the fiscal authority regarding the status of tax payments.
2. A certificate from the Federal Tax Service stating that the applicant has bank accounts.
3. A certificate taken from the bank, which indicates the turnover of funds for the last six months in the above-mentioned accounts.
4. A certificate, also taken from the bank, about the balance of funds in the accounts.
5. List of counterparties along with agreements concluded with them.
6. Documents that would indicate exactly why it is necessary to defer the payment deadline.
7. A repayment schedule for the debt that the taxpayer has incurred.

Regulatory acts and details

Regarding the number of workers, the declaration is submitted only once a year. If, in addition, the taxpayer performs operations subject to VAT, then the corresponding tax return is also submitted. This also includes reporting regarding land tax.

An additional report is also submitted to Rosstat. This is where you should submit a book on expenses and income and.

In the event that vehicles are also listed on the company’s account, then every year a declaration must be submitted, which covers. This declaration must be submitted by February 1.

Zero reporting

If the declaration is zero, then it is submitted on a general basis. However, here it should be understood that it does not matter whether the company had income or not. The report must be submitted in any case.

The document can be prepared not only on paper, but also in electronic form. For the second case, you can use various special programs.

This documentation must be submitted annually. If the requirement to submit a declaration was ignored, the declarant may be punished, including being held financially liable. You can submit your report at your place of registration. If the person submitting the report has had no income for the entire period, then dashes are placed in the corresponding fields.

When should the report be submitted?

So, when should you submit a report under the simplified tax system? This should be done before March 31, if we are talking about an enterprise, and until April 30, if it concerns an individual entrepreneur. As for zero reporting, the same deadlines apply.

However, if an organization loses the right to use the simplified tax system, then it should report this to the fiscal authority by the 25th.

Fines

If the declared person does not pay the fine, he faces liability regulated in Article 122. A violator who fails to pay the tax on time will have to pay a fine in the amount of 2 to 40% of the amount owed. In addition, under Article 75, penalties will be charged on the unpaid amount.

The deadlines for paying the simplified tax system and filing a declaration are presented in this video.

The 4th quarter of 2018 is coming to an end, it’s time to prepare for reporting, 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 deadlines and names of tax reporting, which also contains links to instructions for working with the BukhSoft program when filling out reporting forms.

Use the accountant's personal calendar from the BukhSoft program. Find out the current deadlines for submitting reports, transferring taxes and insurance contributions, as well as payments to employees. 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

Deadlines for submitting the declaration (calculation)		Reporting name	Who should present	How to fill out using Bukhsoft
on paper	electronically
Doesn't give up	until 01/25/2019	VAT return for the 4th quarter of 2018	Companies paying VAT (including VAT tax agents) and persons listed in clause 5 of Art. 173 Tax Code of the Russian Federation
until March 28, 2019 (organizations listed in clause 3 of Article 80 of the Tax Code of the Russian Federation)	until March 28, 2019	Income tax return for 2018	Companies on OSN (when paying quarterly advances)
until 01/30/2019 (if the number of employees is no more than 25 people)	until 01/30/2019	Calculation of insurance premiums for 2018	All companies and individual entrepreneurs are payers of insurance premiums
until 01/21/2019 (if the number of employees is no more than 25 people)	until 01/21/2019	Form 4-FSS for 2018	Employers* and insurers for compulsory social insurance (organizations or individual entrepreneurs with an insurance certificate, but without employees)
until 04/01/2018 (if the number of employees is no more than 100 people)	until 04/01/2019	Property tax return for 2018	Organizations that pay property tax**
until 04/01/2019 (if the number of employees is no more than 25 people)	until 04/01/2019	Form 6-NDFL for 2018	Tax agents for personal income tax*
until 01/21/2019	until 01/21/2019	Declaration on UTII for the 4th quarter of 2018	Individual entrepreneurs and companies - payers of imputed tax
until 01/21/2019 (if the number of employees is no more than 100 people)	until 01/21/2019	Single simplified declaration for 2018	Business entities, while simultaneously fulfilling the conditions of clause 2 of Art. 80 Tax Code of the Russian Federation	We submit a declaration in the absence of activity in Bukhsoft Online
Doesn't give up	until 01/21/2019	Log of received and issued invoices for the 4th quarter of 2018	Companies and individual entrepreneurs that are not tax agents for VAT, but received or issued invoices with allocated VAT during the reporting period	We hand over the Logbook of received and issued invoices 2018

* Organizations, individual entrepreneurs and individuals, payers making payments and other rewards to individuals.
** The procedure for paying property tax is established by regional authorities in each constituent entity of the Russian Federation individually, so quarterly payments in a specific region may be canceled; check this nuance with your Federal Tax Service.

Monthly reporting in the 4th quarter of 2018

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

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

Information on the SZV-M form for October, November and December 2018 is submitted by employers acting as insurers for their employees 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 income tax declaration were approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572. Depending on whether the company pays advances on income tax - quarterly or monthly - depends on the frequency of filing the corresponding return. We have indicated in the table when to submit the declaration for 2018. When paying advances on a monthly basis, 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 based on the results of the 4th quarter of 2018, and the convenient “Calendar” in the Bukhsoft Online system will tell you about the next due date for submitting reports that are required to be generated by your company.