Filing reports for the 4th quarter will go smoothly if you know exactly what report, on what form, by what time and to which authority to submit. In our article you will find a convenient table of reporting deadlines for the 4th quarter and for the year, links to current reporting forms, as well as tips from our experts on this reporting campaign.

Deadlines for submitting reports for the 4th quarter of 2018 and for 2018 in the table

Deadlines for submitting reports are established by the Tax Code and regional authorities. Our experts have grouped the main reporting forms and deadlines for their submission for the 4th quarter of 2018 and for 2018 to various departments into a convenient table.

No.	Form	Where to take it	Deadline	Where to download the form
	Certificate of average number of employees
	Single simplified declaration
	Water tax declaration
	Gambling tax return
	Logbook of received and issued invoices
	Declaration of indirect taxes when importing from EAEU countries
	Excise tax declaration			There are several forms. Look for them in the “Excise taxes” section
				On the website of the Federal Tax Service or any legal system. The form was approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197@
	Transport tax declaration
	Land tax declaration
	Income tax return
	Property tax declaration
			04/01/2019 organizations;
				The declaration form is given in the order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384@. Download it
	Accounting statements			All forms of accounting are given in the heading “Annual financial statements for 2018 (composition)”
	Form 2-NDFL with data on the impossibility of withholding income tax			For 2018 it is submitted using a new form.
	Certificates 2-NDFL
	Calculation of 6-NDFL
	Declaration 3-NDFL
	Unified calculation of insurance premiums
				The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. You can download it
	SZV-STAZH and ODV-1
	Certificate confirmation OKVED
	Form 4-FSS		01/21/2019 - on paper; 01/25/2019 - electronically

Find out when to pay taxes for 2018

Let's look at the nuances of filling out declarations that raise the most questions among accountants.

What to consider when filing a VAT return for the 4th quarter?

Let us recall the basic rules for preparing and submitting a VAT return for the 4th quarter—for 2018, these rules remained unchanged:

• Use a current VAT return form.

To study a sample of how to fill it out, go to link .

• On the title page of the declaration for the 4th quarter, enter the tax period code “24”.

Get acquainted with other tax period codes for VAT ;

• Check that the transaction codes are reflected correctly in the declaration.

• Pay attention to the correctness of the reflection of data on sections of the declaration.

For details of filling out, see our publications, for example, section 3 and section 8 etc.

• Before sending the declaration to the Federal Tax Service, eliminate all discrepancies, inconsistencies and errors in the information reflected in it.

Use tips from material .

• The deadline for submitting the 4th quarter VAT report is no later than January 25, 2019.

Find out below what changes to expect in the procedure for submitting VAT reports for the 4th quarter.

How will the VAT return change in the near future?

Amendments to the VAT return are related to recent changes in legislation, such as:

• increasing the tax rate from 18 to 20%;
• imposing on the tax agent the responsibility for calculating VAT on the sale of scrap and animal skins from 01.01.2018;
• cancellation from 01/01/2019 of the obligation to calculate VAT by a tax agent purchasing electronic services from foreign entities;
• introduction of Tax Free and some others.

Thus, when preparing 6-NDFL based on the results of October-December 2018, this report cannot be unambiguously called a quarterly report for the 4th quarter, since only part of it is of a quarterly nature, the remaining data is presented in the form inherent in an annual report - on an accrual basis.

What to consider when filing 6-personal income tax at the end of the 4th quarter - we will tell you in the next section.

Nuances of registration and submission of 6-NDFL at the end of the 4th quarter

When filing 6-NDFL for 2018 (under section 2 - for the 4th quarter):

• take the form (and learn how to fill it out);
• you can issue 6-NDFL on paper if during the reporting period you paid income to less than 25 individuals; if the number of income recipients is 25 or more, the report must be in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• issue several 6-NDFL according to the number of separate divisions (include checkpoints and OKTMO divisions in them - letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900@) and one 6-NDFL according to the income of employees of the parent company (paragraph 4 p 2 Article 230 of the Tax Code of the Russian Federation);
• check reference ratios.

As the provisions of Art. 55 of the Tax Code of the Russian Federation affect the obligation of taxpayers to submit quarterly declarations?

Regarding quarterly reports, the standards established in paragraphs apply. 3.1, 3.2 Art. 55 of the Tax Code of the Russian Federation, namely:

• if less than 10 days have passed before the end of the quarter from the moment of registration of the company or individual entrepreneur, the first time you need to report on the results of the quarter following the quarter in which the company was created (the individual entrepreneur was registered);
• if registration with the tax authorities occurred at least 10 days before the end of the quarter (according to state registers), the first quarterly declarations for this quarter are required to be submitted.

How tax authorities increase the reliability of information reflected in the Unified State Register of Legal Entities, see publications .

Let us clarify that in this case we are talking about working days, not calendar days (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).

We will tell you in the next section how companies and individual entrepreneurs can correctly assess their chances of being legally exempt from filing their first quarterly returns.

Do I need to submit tax reports for the 4th quarter if a company or individual entrepreneur was registered in December 2018?

Let us explain with an example when companies and individual entrepreneurs do not have the obligation to submit reports to the Federal Tax Service for the 4th quarter.

Example

LLC "Motosport" and IP Kozhevnikov N.G. registered with the tax office in December 2018 and began working. In this case:

• information in the Unified State Register of Individual Entrepreneurs about IP Kozhevnikov N.G. appeared on December 18, 2018;
• Motosport LLC has a creation date according to the Unified State Register of Legal Entities - December 19, 2018.

Both the company and the individual entrepreneur apply a special regime from the beginning of their activities - UTII (the tax period for this tax is a quarter).

Based on the results of the 4th quarter, tax return for UTII:

• Motorsport LLC is not required to submit to the Federal Tax Service, since 9 working days have passed from the moment of its registration until the end of the quarter (from December 19 to 22 and from December 25 to 29);
• Individual entrepreneur N.G. Kozhevnikov is required to report - the period from the moment of his registration as an individual entrepreneur until the end of the quarter is 10 days (the reporting deadlines for the 4th quarter for him are the same as for all other UTII payers).

Thus, for taxes for which the tax period is a quarter, a newly created company or individual entrepreneur:

• are required to report for the 4th quarter of 2018 if the company or individual entrepreneur was registered in October-November or December (from 12/01/2018 to 12/18/2018);
• do not have to file quarterly tax returns if the registration date falls between December 19 and December 31, 2018.

In the latter case, data for days worked in December 2018 will still be included in the declaration, but not for the 4th quarter of 2018, but for the 1st quarter of 2019.

Results

When submitting reports for the 4th quarter, it is necessary to take into account the changes that have occurred in the legislation, track updated formats for submitting declarations and possible adjustments in the rules for their execution and presentation.

The deadlines for submitting reports for the 4th quarter of 2018 for the main taxes (VAT, income tax, UTII, etc.) remained unchanged compared to last year.

What is the deadline for submitting calculations for insurance premiums for the 4th quarter of 2017? When is it due in 2018? Is it true that the deadlines have been reduced and the calculation must be submitted in January 2018? Is it necessary to use a new calculation form? We will answer your questions and provide exact dates.

Calculation of contributions and payments for 2017: who donates

Insurance premiums accrued for payments to individuals must be reported at the end of each quarter. For these purposes, a calculation is formed, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for compulsory health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation).

All policyholders submit calculations of insurance premiums to the Federal Tax Service, in particular:

• organizations and their separate divisions;
• individual entrepreneurs (IP);
• individuals who are not entrepreneurs;
• heads of peasant (farm) households.

It is important to say that if an organization or individual entrepreneur does not conduct any activities and does not pay salaries, and the only employee is the director, then it is also necessary to report and submit to the Federal Tax Service the calculation of insurance premiums for the 4th quarter of 2017. In such conditions, you need to submit a zero calculation. Otherwise, a fine is possible.

Annual calculation for the founding director

If the organization has at least one employee (for example, the general director is the only founder), then the calculation of insurance premiums for the 4th quarter of 2017 must be submitted. It’s just that accruals in favor of individuals in annual calculations for 2017 will be zero.

Due date for the 4th quarter of 2017

As a general rule, insurance premium payments are submitted no later than the 30th day of the month following the reporting (settlement) period. If the deadline falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).

The reporting period for calculating insurance premiums is the first quarter, half a year, nine months. The billing period is a calendar year - Article 423 of the Tax Code of the Russian Federation.

Thus, it is more correct to call the calculation for the 4th quarter of 2017 an annual calculation for insurance premiums for 2017, and not a quarterly one. Moreover, many accountants know that many calculation indicators are formed on an accrual basis from the beginning of 2017, and not from the quarter. Therefore, at the end of the year, it is the annual DAM for 2017 that is submitted.

If we talk about individual entrepreneurs who do not have employees, then they do not have to submit annual calculations for insurance premiums for 2017. The law does not provide for the provision of such reporting by self-employed businessmen.

Heads of peasant (farm) households without hired workers submit accounts for 2-17 years once a year - until January 30, 2018. If the head of a peasant farm has ceased operations before the end of the billing period, the calculation must be made. Heads of peasant farms who have hired employees submit calculations quarterly at the usual time - quarterly.

Method of presenting calculations for the 4th quarter

Organizations and individual entrepreneurs submit calculations for the 4th quarter of 2017 at the place of registration. However, the submission method depends on the average number of employees for the previous reporting (calculation) period:

There is less time to submit a calculation

At the end of 2016, companies and individual entrepreneurs had more time to submit annual reports on insurance premiums. It was possible to report on paper no later than February 15, and electronically no later than February 20, 2017. Cm. " ".

However, the deadline for submitting calculations for insurance premiums for the 4th quarter of 2017 is not affected by either the method of submission or the number of employees. Now the deadline is the same for everyone - no later than January 30, 2018.

Read also The Federal Tax Service has approved the form for calculating insurance premiums since 2017

What form should I use to submit the calculation: new or old?

The calculation of insurance premiums is intended to provide information to the tax authorities on the amounts of accrued and paid insurance premiums for health insurance, compulsory medical insurance, and VNIM (clause 3 of article 8, clause 7 of article 431 of the Tax Code of the Russian Federation). This form includes:

• front page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• appendix 1 to section 1;
• appendix 2 to section 1;
• appendix 3 to section 1;
• appendix 4 to section 1;
• appendix 5 to section 1;
• appendix 6 to section 1;
• appendix 7 to section 1;
• appendix 8 to section 1;
• appendix 9 to section 1;
• appendix 10 to section 1;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• appendix 1 to section 2;
• Section 3 “Personalized information about insured persons.”

However, the Federal Tax Service wants to introduce a new form of calculation for insurance premiums from 2018. For these purposes, a draft order has been created containing a form for calculating insurance premiums, as well as clarifying the format and procedure for filling out the calculation.

Among the changes made to the calculation form, in particular:

• in the sheet “Information about an individual who is not an individual entrepreneur” there are no fields to indicate the place of residence in the Russian Federation;
• in some annexes (subsections), the procedure for breaking down indicators by month in the billing period is clarified;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance...” has been adjusted, including fields for indicating the payer’s tariff code (field 001) and the number of individuals from whose payments contributions are calculated (field 015), fields 051 – 054 have been excluded;
• The application for providing information on the application of the reduced tariff established for the period until 2018 has been excluded.

At the time of preparation of this material, the new form for calculating insurance premiums had not yet been approved. But as soon as this happens, the material will be corrected.

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

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

At the beginning of the year, all organizations need to start preparing their annual report for 2016. Annual reports must be submitted between January and the end of March 2017. The types and deadlines for submitting reports depend on what taxation system the company uses.

In 2017, organizations will have to submit annual financial statements for 2016, then monthly or quarterly tax returns to the Federal Tax Service and calculations of insurance contributions to funds based on the results of each quarter, half a year and 9 months. What reports are included in the reporting for LLCs under the general taxation system and special regimes (STS and UTII).

LLC on the general taxation system (OSNO)

Organizations take OSNO exams:

Accounting statements

• Balance sheet (OKUD 0710001)
• Financial results report (OKUD 0710002)
• Statement of changes in capital (OKUD 0710003)
• Cash flow statement (OKUD 0710004)
• Report on the intended use of funds (OKUD 0710006)
• Explanations to the balance sheet and income statement.

Tax reporting:

• VAT declaration
• Property tax declaration
• Transport tax declaration
• Land tax declaration
• 6-NDFL
• 2-NDFL
• Information on the average number of employees

Reporting to funds

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

Accounting statements

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

Annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of December 6, 2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is established by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation and paragraph 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ.

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

The deadline for submitting annual reports for 2017 is 04/02/2018*.

Tax reporting

VAT declaration

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

In 2017, the VAT return must be submitted within the following deadlines:

• for the fourth quarter of 2016 - until January 25, 2017;
• for the first quarter of 2017 - until April 25, 2017;
• for the second quarter of 2017 - until July 25, 2017;
• for the third quarter of 2017 - until October 25, 2017;
• for the fourth quarter of 2017 - until January 25, 2018.

Electronic VAT reporting

The VAT declaration is submitted via telecommunication channels in electronic form, through an electronic document management operator. This rule applies to all taxpayers, including tax agents who pay VAT.

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

Payment of VAT

Payment of VAT is made in equal installments over three months following the reporting period - quarter. Payments must be sent by the 25th of each month. For example, tax for the first quarter of 2017 must be transferred from April to June, on the following dates:
until 04/25/2017, 05/25/2017, 06/27/2017*.

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

Income tax return

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

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

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

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

In 2017, the income tax return must be submitted:

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

Organizations that make monthly advance payments for income tax submit monthly declarations no later than the 28th day of the month following the reporting month. The deadlines for filing income tax returns are determined in paragraph 3, Article 289 and Article 287 of the Tax Code of the Russian Federation.

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

A paper income tax return can be submitted to an organization if the average number of employees is no more than 100 people.

Declaration on property tax of organizations

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

Please note that starting from 2016, different tax periods apply when calculating property taxes.

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

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

The terms and procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation. Check with your state to see if you need to submit an estimate of advance property tax payments.

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

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

Calculations of advance payments for property tax are submitted quarterly:

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

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

Transport tax declaration

Only organizations that have a registered vehicle submit a transport tax return and pay the tax. According to Article 357 of the Tax Code of the Russian Federation.

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

The transport tax declaration is submitted 1 (one) time per year no later than February 1
in accordance with Article 363.1 of the Tax Code of the Russian Federation.

Land tax declaration

Organizations that own land plots recognized as objects of taxation are required to submit a Land Tax Declaration and pay this tax. Article 388 of the Tax Code of the Russian Federation.

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

The tax return for land tax is submitted 1 (one) time per year no later than
February 1st.

If the organization has more than 100 employees, the declaration must be submitted electronically.

Personal income tax reporting in 2017

All organizations with employees submit reporting to the tax office on personal income tax quarterly and annually.

Reporting on form 6-NDFL

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

Form 6-NDFL must be submitted in 2017:

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

Reporting according to form 2-NDFL

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

Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.*

Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.*

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

Information on the average number of employees

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

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

Unified calculation of insurance premiums

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

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

All organizations that have employees submit the calculations. Reporting is submitted to the INFS quarterly: based on the results of the first quarter, half year, nine months and calendar year.
In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation. Reporting must be provided in electronic format.

So, all organizations with employees submit a Unified calculation of insurance premiums:

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

Reporting to funds

Form RSV-1 for 2016 in the Pension Fund of Russia

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

Deadline: no later than 02/15/2017 in paper form; no later than 02/20/2017 in electronic form.

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

In the future, during 2017, the RSV-1 report does not need to be submitted quarterly to the Pension Fund. This report replaced the Unified Calculation of Insurance Premiums, which has been submitted quarterly to the Federal Tax Service since 2017.

Form SZV-M in the Pension Fund of Russia

Every month, organizations are required to report to the Pension Fund of Russia in the SZV-M form.

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

Form 4-FSS

All organizations that have employees submit reports. Most organizations are required to submit reports electronically. Only organizations with an average headcount of less than 25 people can submit paper reports.

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

Further in 2017, there is no need to submit calculations using Form 4-FSS to the FSS. Instead of this form, new reporting has been introduced - “Unified calculation of employee insurance contributions”, which is submitted to the Federal Tax Service starting from the 1st quarter of 2017.

Calculation of contributions for compulsory industrial accident insurance
and occupational diseases

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

Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases for 2016 is submitted as part of the reporting on Form 4-FSS to the Social Insurance Fund.

In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases is submitted to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund quarterly, starting
from the 1st quarter of 2017.

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

Most organizations are required to submit reports electronically. If an organization has an average number of employees of more than 25 people, then it is necessary to submit reports electronically. If the company has less than 25 employees, reporting can be submitted on paper.

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

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

Confirmation of main activity

Every year, the organization is required to confirm its type of activity with the Social Insurance Fund. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.

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

Deadlines for submitting reports in 2017 for LLCs using the simplified tax system

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

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

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

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL.

The reporting procedure, timing and composition of reporting to the Social Insurance Fund and the Federal Tax Service in forms 2-NDFL and 6-NDFL are discussed in this article above. They are the same as for organizing on OSNO.

Transport and land tax must be paid if the organization has property on its balance sheet that is subject to taxation.

A declaration under the simplified tax system is submitted 1 (one) time per year.

The declaration under the simplified tax system for 2016 must be submitted by March 31, 2017, either in paper or electronic form. This period is established in Article 346.23 of the Tax Code of the Russian Federation.

Tax for 2016 must be transferred to the budget by March 31, 2017.

Organizations using the simplified tax system must pay advance tax payments in accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation within the following periods:

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

Deadlines for submitting reports in 2017 for LLCs on UTII

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

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

Organizations on UTII submit the following reports:

• UTII declaration;
• information on the average number of employees;
• calculation according to form 4-FSS;
• confirmation of the main type of activity in the Social Insurance Fund;
• calculation according to the RSV-1 form;
• transport tax declaration;
• land tax declaration;
• 2-NDFL;
• 6-NDFL;
• accounting statements.

The UTII declaration is submitted quarterly:

• for the fourth quarter of 2016 - until January 20;
• for the first quarter of 2017 - until April 20;
• for the second quarter of 2017 - until July 20;
• for the third quarter of 2017 - until October 20.

Payment of UTII is made based on the results of each quarter before the 25th day of the month following the tax period.

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

Accordingly, commercial organizations do not have to submit reports to regulatory authorities on these taxes. Despite this, they must keep accounting records and report to Rosstat and the Federal Tax Service on time. All business entities that use the labor of hired workers must pay insurance premiums for them and, based on the results of reporting periods, submit appropriate calculations to extra-budgetary funds. In addition, organizations that have switched to the simplified tax system are required to submit the following reports:

• information on the average number of full-time employees;
• forms 6-NDFL and 2-NDFL;
• declarations on transport and land taxes (provided that taxable items are listed on the organization’s balance sheet);
• Declaration of the simplified tax system (it must be submitted for 2016 no later than March 31, 2017, and tax obligations must be paid before this date).

Advice: commercial organizations operating on the simplified tax system must make advance payments during the reporting period (year): before 04/25/2017, before 07/25/2017, before 10/25/2017. This procedure is regulated by the Tax Code of the Russian Federation (Article 346).

Business entities that use the UTII tax regime in their work are exempt from paying the following taxes (Tax Code of the Russian Federation, Article 346):

• property tax;
• income tax.

All other taxes and fees are paid by the imputed persons on a general basis and report on them within the time limits established by Federal legislation. They must submit the following declarations and calculations:

• declarations on UTII, land and transport taxes;
• 4-FSS, including confirmation of the main type of activity, which is submitted to this body;
• RSV1 calculation;
• 6-NDFL, 2-NDFL.

The main report submitted by impostors is the UTII declaration. The Tax Code of the Russian Federation sets the deadline for its completion in 2017:

• until January 20, 2017 - 4th quarter of 2016;
• until April 20, 2017 – 1st quarter of 2017;
• until July 20, 2017 – 2nd quarter of 2017;
• until October 20, 2017 – 3rd quarter of 2017;
• until January 20, 2018 – 4th quarter of 2017.

Once filed, business entities must pay their tax obligations. The amount of accrued UTII tax must be transferred to the budget by the 25th day of the month following the reporting quarter. If the 25th falls on a weekend or holiday, the payment deadline is moved to the first working day.

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Each commercial organization must promptly submit declarations and other reports to regulatory authorities. When filling out all the forms established by Federal legislation, tax obligations to the budget are determined. All calculated taxes, fees and obligatory payments must be transferred to the local or Federal budget within the established time limits. For violation of deadlines for filing reports and paying tax obligations, regulatory authorities will issue a fine and charge penalties. Violators will be subject to administrative liability.