What is accounting and tax reporting? Tax and accounting reporting of a Russian organization applying the general taxation regime. A single tax on imputed income

Entrepreneurial activity cannot be uncontrolled. The control function over the activities of each organization and individual entrepreneur is assumed by the state represented by regulatory authorities.

The laws oblige organizations and individual entrepreneurs to submit the following types of reports:

Accounting;
tax;
statistical.

Despite the 2 parts of the Tax Code of the Russian Federation, there was no place in it for one of the key concepts - “tax reporting”, so I will try to formulate it myself.

Tax reporting is a set of documents (calculations and tax returns) periodically submitted by the taxpayer in established forms to the tax authorities on a mandatory basis based on the requirements of current legislation and containing information on the state of obligations of a legal entity or individual entrepreneur to the state for the calculation and payment of taxes and contributions and fees.

Control for:

Compliance by taxpayers and tax agents with tax legislation;
correct calculation of taxes;
the completeness and timeliness of paying taxes and other obligatory payments established by the legislation of the Russian Federation into the relevant budget is entrusted to the tax authorities. Therefore, being the payer of each tax, both organizations and individual entrepreneurs are obliged not only to transfer it to the budget, but also to report on it to the tax inspectorate.

From the analysis of current laws it follows that tax reporting includes:

Tax returns submitted at the end of the tax period;
calculations of advance tax payments submitted at the end of the reporting period;
information on the average number of employees for the previous calendar year, submitted no later than January 20 of the current year, and in the case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized);
other documents related to the calculation and payment of taxes (explanations, certificates, etc.), submitted according to the requirements and requests of the tax authority or at the initiative of the taxpayer himself.

According to paragraph 1 of Article 80 of the Tax Code of the Russian Federation, a tax return is a written statement (or a statement drawn up in electronic form and transmitted via telecommunication channels) of the taxpayer:

On objects of taxation;
about income received and expenses incurred;
about sources of income;
about the tax base;
tax benefits;
about the calculated amount of tax;
about other data serving as the basis for the calculation and payment of tax.

It follows that the obligation to submit declarations to the tax office is not conditioned by the presence of the amount of tax to be paid, but by the provisions of the law on this type of tax, by which an organization or individual entrepreneur is classified as a taxpayer. Based on this, the Presidium of the Supreme Arbitration Court of the Russian Federation, in paragraph 7 of Information Letter No. 71, concluded that the absence of the amount of tax payable at the end of a particular tax period does not in itself relieve a business entity from the obligation to report on such to the Federal Tax Service. That is, if the provisions of the Tax Code devoted to a specific tax do not provide that in the absence of an object of taxation, a declaration is not submitted to the tax office, then it will have to be submitted, albeit with zero indicators.

The tax return is submitted in a form determined by the Federal Tax Service, which is different for each tax:

According to UTII;
on land tax;
income tax;
according to personal income tax;
according to VAT;
according to the simplified tax system.

Calculation of an advance payment is a written statement or statement drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature of the taxpayer on the basis of calculation, on the benefits used, the calculated amount of the advance payment and (or) on other data serving as the basis for calculating and paying the advance payment. The calculation of the advance payment is presented in the cases provided for by this Code in relation to a specific tax.

The declaration is filled out with a ballpoint or fountain pen in black or blue. It is possible to print out the completed text of the declaration on a printer.

The declaration is submitted on paper or in electronic form in accordance with the Procedure for submitting a tax return in electronic form via telecommunication channels, approved by Order of the Ministry of Taxes of Russia No. BG-3-32/169 "On approval of the Procedure for submitting a tax return in electronic form via telecommunication channels ".

A declaration on paper can be submitted by the taxpayer to the tax authority in person or through his representative, sent by mail with a list of the contents, or transmitted via telecommunication channels.

When sending a declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

The declaration is completed by the taxpayer taking into account the following:

Not allowed:
double-sided printing on paper is not allowed;
availability of fixes;
deformation of barcodes when printing the declaration and loss of information on the sheets when they are stapled;
the declaration is filled out by hand or printed on a printer using blue or black ink;
at the top of each page to be filled out is the taxpayer identification number (TIN), as well as his last name and initials in capital letters;
at the bottom of each page to be filled out, with the exception of the title page, in the field “I confirm the accuracy and completeness of the information indicated on this page,” the signature of the taxpayer or his representative and the date of signing are affixed;
each indicator corresponds to one field consisting of a certain number of cells;
all cost indicators are indicated in the declaration in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before their conversion into Russian rubles;
the taxpayer's income, as well as expenses accepted for deduction, expressed in foreign currency, are recalculated into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income or on the date of actual expenditure;
personal income tax amounts are calculated and indicated in full rubles (values ​​less than 50 kopecks are discarded, values ​​of 50 kopecks or more are rounded to the full ruble);
text and numeric fields of the form are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator. When preparing a declaration in electronic form, the values ​​of numerical indicators are aligned to the right (last) acquaintance;
When filling out the indicator “Code according to OKATO (OKTMO)”, the free cells to the right of the code value if the OKATO (OKTMO) code has less than eleven characters are filled with zeros.

Any tax reporting forms are drawn up in at least two copies - one is submitted to the tax office, the second is kept in the taxpayer’s files.

The Tax Code of the Russian Federation provides for each tax its own deadline for paying the tax and the deadline for submitting tax returns to the tax authorities. As a general rule, tax payable at the end of a tax period is paid no later than the deadline established for filing a tax return for that tax period.

By law, tax returns and advance payment calculations can be submitted electronically and on paper. The form in which a particular taxpayer must submit reports depends on the average number of its employees. According to paragraph 3 of Article 80 of the Tax Code, if the average number of employees of a taxpayer exceeds 100 people, they submit tax returns (calculations) to the tax authority in established formats in electronic form. Those. Small businesses - organizations and individual entrepreneurs with an average number of no more than 100 people have the right to submit reports in paper form, although they have the right to do this electronically via telecommunication channels (TCS).

That. You have the right to submit all reports to the tax office:

Personally;
through a representative;
send it by mail or via the Internet (in this case, the submission of financial statements is carried out through specialized telecom operators).

If you send a declaration via the Internet, you must be given a receipt confirming its receipt. When sending reports by mail or the Internet, the day of its submission to the tax authority is considered the day of sending.

The tax authority is obliged to accept your tax return and, at your request, put a mark on its acceptance on the copy of the declaration. If the declaration is filled out correctly and you have not found any errors in it, then after it is accepted by the tax authority, the specified amounts must be written off from your account or paid in cash.

It is better to send reports by mail in a valuable letter (the item can be valued at a minimum cost, for example, 1 ruble) with a list of the contents and a receipt. If a tax return (calculation) is sent by mail, the day of its submission, according to the Tax Code, is considered the date of sending, so you should not be afraid that the deadlines established by law for submitting a particular reporting form may be violated. Proof that you sent the reports on time will be the copy of the enclosure inventory that remains with you, with a postmark on it indicating the date of dispatch, and an attached receipt for payment of the postage. Accordingly, the inventory must be drawn up in two copies, signed and sealed by the taxpayer (if any), handed over to the postal worker who accepts registered and valuable mail for stamping, then one copy of the inventory should be enclosed and sealed in an envelope with declarations, calculations, etc. reporting and keep another copy.

It must be borne in mind that there is a type of tax reporting that cannot be sent by mail, but can only be submitted by TKS or by visiting the tax authority in person by the head of an organization or an individual entrepreneur or another person authorized by a power of attorney - this is Information on the income of individuals (form 2- Personal Income Tax), represented by tax agents for personal income tax. If the specified information is submitted directly to the tax authority, it is submitted to the tax agent at the place of registration on magnetic media in electronic form (in the form of files of a certain, established structure) - on floppy disks 3", CDs or flash drives ("flash drives"). ").

It is also possible that you, being registered as an individual entrepreneur or participants in a newly registered legal entity, will not yet conduct business activities and, accordingly, receive income from such activities. In this case, the obligation to maintain and submit tax reports remains with you! This is the so-called “zero” reporting. It consists of the same documents as a regular one and differs only depending on the chosen taxation regime.

For late submission of: advance calculations, financial statements or tax returns to the tax authority, the following may be fined for the same violation:

Organization - under Article 119 of the Tax Code.
official (manager or chief accountant) - under Articles 15.5 of the Code of Administrative Offenses of the Russian Federation (for late submission of a tax return) or 15.6. Code of Administrative Offenses of the Russian Federation (for late submission of advance payments and financial statements), because bringing an organization to justice does not relieve its officials from administrative liability.

Articles 15.5 and 15.6 of the Code of Administrative Offenses provide for a warning or a fine of 300 to 500 rubles for late submission of tax reports.

Paragraph 3 of Article 76 of the Tax Code provides the tax authority with the opportunity to block bank accounts if the delay in filing a declaration is more than 10 working days.

The fine must be paid according to the details specified in the resolution within 30 calendar days from the date of entry into force of the resolution, i.e. after the expiration of the period established for appealing it.

Filing tax reports

Many taxpayers file their tax returns by mail. This opportunity is directly provided for by the Tax Code of the Russian Federation. Tax returns must be sent by registered or certified mail. Registered and valuable letters are registered mail. This means that the post office issues a receipt to the sender, and takes a receipt from the addressee for receipt of the letter.

When using this method, the date of submission of reports to the tax office is considered to be the date of its dispatch, which is determined by the postmark (clause 5 of Article 15 of Law No. 129-FZ). Reporting is considered submitted on time if it is sent before 24 hours of the last day established for its submission (clause 8 of Article 6.1 of the Tax Code of the Russian Federation). For an additional fee, you can send a registered letter with notification of delivery to the recipient. This notice will indicate the date the tax representative received the return.

If the reporting is sent by registered mail, then an inventory of the attachment can be drawn up in any form. It must be filled out in duplicate and signed by the manager and chief accountant. If the organization sends a registered letter with notification, it will receive notification that the letter has been delivered to the addressee. This will be additional evidence of receipt of the reports, since the notification will have the signature of the responsible person of the tax office.

In practice, tax reporting received by mail without an inventory of the contents may be considered unsubmitted by tax inspectors, since, in accordance with paragraph 5 of Art. 15 of Law No. 129-FZ, reporting must be sent with a list of investments. If there is no such document, tax inspectors can hold the organization liable under Art. 126 of the Tax Code of the Russian Federation.

Regulatory acts on postal issues do not establish items with an inventory of the contents, since this method of processing correspondence is possible for several categories of items. In accordance with paragraph. 3 clause 12 of the Rules The list of types and categories of postal items sent with an inventory of the contents is determined by postal operators. In principle, the possibility of sending registered letters with a list of attachments is not excluded.

However, sending with a description of the attachment is possible only for letters with a declared value (valuable letters). The advantage of such a postal item is that the inventory of the attachment is drawn up on a special postal form. Since the postal service bears additional responsibility for the delivery of a valuable letter, it must certify such a form. The inventory for the valuable letter must be filled out, listing the declarations enclosed in it. On behalf of the organization, an authorized representative who has a power of attorney to submit reports to the tax office must sign the investment inventory. To avoid unnecessary problems, when sending a letter, you need to check the legibility of the postal stamps on the receipt and inventory. The date of poisoning should be clearly visible on the print.

If for some reason the letter with tax reporting did not reach the addressee in due time and the tax inspectorate suspended operations on current accounts, clause 6 of Art. 6.1 and clause 3 of Article 76 of the Tax Code of the Russian Federation), then the timeliness of sending declarations can be proven by presenting to the inspectorate:

A copy of the declaration;
inventory of the attachment;
postal receipt (receipt notification).

It is important to ensure that each of these documents indicates the date of preparation. After documents confirming the timely sending of the declaration are presented, the inspection is obliged to unblock the current account within one business day (paragraph 2, paragraph 3, article 76 of the Tax Code of the Russian Federation).

Providing the necessary reporting within the deadlines established by law is the responsibility of any business entity, be it a legal entity, an individual entrepreneur or an individual. According to the current Russian legislation, the listed entities are required to submit reports in a certain order to various authorities: the Federal Tax Service, the Pension Fund of the Russian Federation, Rosstat, other ministries and departments, depending on the type of their activities. The lion's share of submitted reports in our country falls on the share of various companies and individual entrepreneurs; individuals for the most part submit only documents to the Federal Tax Service of the Russian Federation, and then not all and not every tax period, but only in certain situations (several sources of income, large transactions have been carried out purchase and sale, etc.). In this article we will only touch on the topic of various ways to submit tax reports by legal entities and individual entrepreneurs.

According to Article 80 of the current Tax Code of the Russian Federation, tax and accounting reports can be submitted by the taxpayer to the tax authority in person or through an authorized representative, sent by mail in a letter with a mandatory list of attachments, or transmitted via telecommunication channels. In addition, paragraph three of this article states that if the average number of employees of an organization for the previous calendar year exceeds 100 people, then such an organization provides the reporting forms established for it in electronic form (obviously, to simplify the work with this reporting for the tax authorities) . The establishment of just such a barrier (number of 100 people) allows us to say that organizations using the simplified taxation system have the right to use all three options provided for by the Tax Code of the Russian Federation. So, let's look at each of the listed methods in detail.

This method is traditional and the very first for the Russian tax system. The taxpayer must appear at the tax authority with reports and personally provide all the necessary documents to an employee of the Federal Tax Service of Russia. According to the latest amendments to the Tax Code, reporting can be provided on paper (can be filled out either by hand or by machine) or on electronic media (magnetic storage media containing files with reporting generated in special tax software). Unfortunately, submitting reports on electronic media requires confirmation on paper upon personal appearance at the tax authority.

An individual entrepreneur, as well as the general director or chief accountant of an LLC or joint stock company, can personally submit reports. It is also possible for third parties to submit reports directly to the tax authority on the basis of a power of attorney issued in their name. Such a power of attorney can be issued by an individual entrepreneur to submit reports for himself, or by the general director of a legal entity to submit reports to a company, both for an employee of the company and for any other citizens.

An undoubted advantage of submitting reports in person is that often Federal Tax Service employees immediately find inaccuracies and errors in filling out documents, which allows, without wasting time informing the taxpayer about this through other channels, to correct minor errors on the spot, or to redo the reporting in a short time and retake. You can also sort out all other problems and misunderstandings in your relationship with the tax authorities on the spot (often, the taxpayer only learns about them when he comes to submit his reports). Well, in addition, you will be one hundred percent sure that your reports were submitted exactly on the day when you submitted the documents to the “window”, which means you can avoid headaches by proving that you sent the papers on time, on time. The disadvantages include the loss of time in queues (in territorial inspections, as a rule, only 1-2 windows are allocated for working with legal entities and individual entrepreneurs), as well as the possibility of technical errors when filling out the declaration, in particular on paper (you can simply mix up the numbers TIN or make an arithmetic error).

This method is, of course, a little more progressive than the previous one, but it has been used in Russia for exactly the same number of years, that is, since the adoption of the new Tax Code. Mail, thus, helps relieve some of the burden on overcrowded territorial tax authorities.

According to the above-mentioned Article 80 of the Tax Code of the Russian Federation, a postal item with tax reporting must be a letter with an inventory of the contents. If tax reporting is sent by any other postal item, it may not be considered by tax authorities due to a violation of the current procedure for submitting documents. An inventory is a special form that lists the contents of an envelope. One copy of the inventory is included in the envelope itself; you will receive a postal document in your hands, which will indicate what, when and where you sent it. It is imperative that such a document bear a postmark with the date of dispatch, since according to paragraph 4 of Article 80 of the Tax Code of the Russian Federation, the date of sending the letter with an inventory of the attachment is considered the date of filing the reports with the tax authority. Therefore, this receipt must be kept, especially if the reports are submitted in the last hours before the deadline established by law, because It is possible that the next date will be stamped on the envelope due to the peculiarities of sorting letters at the post office.

You also have the right to independently choose the postal operator for sending reports; it does not have to be Russian Post. However, it is not entirely rational to use expensive courier delivery from companies such as DHL, since the date of submission of reports is considered the date of DEPARTURE, and not the date of delivery to the tax office. But, if the delivery is carried out by a non-state operator, then it is very advisable to take a copy of the license to carry out such activities from him in order to avoid misunderstandings. The positive aspects of submitting documents to the tax office by mail include convenience (no need to stand in lines at the tax office), efficiency (especially if in one city), accessibility (tariffs for postal items of the Federal State Unitary Enterprise "Russian Post" are very affordable). Negatives include all the disadvantages of our mail service - possible loss or damage to the letter, long delivery times (which may lead to administrative or even criminal proceedings, since the Federal Tax Service will not know whether you provided reports or not), discrepancy between the date of departure and receipts and on the envelope (a reason for the tax office to fine the taxpayer if the date on the stamp on the envelope is later than the established filing deadline).

This method is the youngest and most progressive, it is developing rapidly and more and more taxpayers are choosing it for filing reports. It can be divided into two large components: submission of reports via the Internet, as well as submission in specialized centers that transmit information directly to the tax office via secure communication channels. The Federal Tax Service of Russia does not directly accept reporting either via the Internet or in specialized centers. This is done by special telecommunications companies that have an agreement with the Federal Tax Service of the Russian Federation, according to which they can accept reports from taxpayers and electronically transmit them through secure channels to the tax office.

Such companies have the right to enter into an agreement with taxpayers, under which they provide the taxpayer with the opportunity to provide them with reporting via communication channels on a paid or free basis, and they undertake to transfer it to the Federal Tax Service of the Russian Federation. The taxpayer also issues a power of attorney in the name of the company to submit its reports to the tax authorities. As a rule, if we are talking about submitting reports on electronic media at the office of a telecommunications company, then such a service is provided free of charge without concluding any agreement, but with the drawing up of a power of attorney. If it is possible to send electronic documents via the Internet, then such a service must be paid; as a rule, a certain amount of the annual subscription fee is established (currently, approximately 1000-1500 rubles, depending on the company). In addition, according to the agreement, the taxpayer is often given the opportunity to submit reports to the Pension Fund, Social Insurance Fund and statistical authorities in the same way. There are now many companies providing such a range of services on the market; one of the clear leaders is the Tensor group of companies, which has offices in many regions of Russia.

How to generate reports for submission via telecommunication channels? The websites of specialized operator companies have special software that is constantly updated in accordance with changes in reporting forms, deadlines, etc. This software, as a rule, is integrated with many popular accounting and bookkeeping programs, including such manufacturers as 1C. Using this software, you can prepare reports manually, download data from different sources, print ready-made forms, monitor reporting deadlines, send ready-made documents to the operator via the Internet (if you have such an agreement), or save them on electronic media for subsequent visit to the operator’s office and delivery. The information that the operator receives both via the Internet and in person in the office is sent in encrypted form to the territorial Office of the Federal Tax Service of Russia. Thus, the difference between free (as a rule) delivery at the office of a telecommunications company and filing reports via the Internet is only in convenience and saving time, for which, however, you need to pay an annual subscription fee; technically, these two methods do not differ in any way.

Recently, in connection with statements by President Medvedev, there has often been talk of introducing an e-government system. In particular, the Government Services Portal of the Russian Federation is already actively working, a complex registration procedure has been opened, and residents of some regions (in particular, Moscow) have access to some services provided via the Internet (for example, obtaining a foreign passport). The portal provides a function for submitting reports to the Federal Tax Service, but, unfortunately, at the moment the service is not provided online, it simply provides instructions on the steps that must be taken to submit it correctly. In the future, with the development of this Portal, there may be no need for intermediary companies, and taxpayers will be able to directly submit their documents to the tax service.

Undoubtedly, the Internet is the most promising channel of communication between citizens and government agencies, including regarding the submission of tax documentation. No queues, maximum convenience and comfort, the possibility of delivery from home or office, minimizing the percentage of errors when drawing up documents, instant delivery of information - all these are the indisputable advantages of the Internet in comparison with other methods. Of course, we can say that there is a certain danger that information transmitted via the Internet may fall into the hands of attackers and can cause significant damage, but modern measures for encrypting and encoding information, technologies for protecting against server hacking make it possible to minimize this likelihood. We can already say that submitting documentation via the Internet is a technology of the present; hundreds of thousands of people are already using it today, but in the future the popularity of this data transmission channel will only increase.

Tax reporting forms

For enterprises of all forms of ownership, one of the important aspects of conducting business is tax reporting. In order to submit all the documents necessary for the enterprise on time, a competent accountant and tax law specialist must work in a full-time or temporary position. Only a professional approach will allow you to accurately fill out tax reporting forms and submit all documents on time to the appropriate authorities. In addition, it is advisable to have tax reporting forms filled out by a specialist who conducts accounting activities. Since in this case all the data will be the most reliable, because the employee will understand this issue as accurately as possible.

Tax reporting and all necessary forms must be provided even by those enterprises that are not currently engaged in business activities; in this case, zero tax reporting is submitted, and this also requires an accountant’s time and going through the authorities.

The “Accountant Assistant” product line includes the “All Reporting Forms” section, which includes accounting and tax reporting, primary accounting forms, and statistical reporting. The convenience of working with tax and other reporting forms is that the originals of these forms are provided - files in .doc or .xls format. After downloading, the user can fill them out and not worry about having to format everything again. The original tax and other reporting forms are prepared in such a way that they relieve the user of the need to perform unnecessary steps. You just need to find the right form, fill it out and submit it to the tax authorities.

Now it is not necessary to certify tax reporting with the organization’s seal and indicate codes of the type of economic activity.

The procedure for submitting unified tax reporting in the case of taxpayer registration in various municipalities has been clarified.

It is possible to indicate the reducing coefficient Kzhd, and the codes of the type of taxable and “preferential” property have been updated (property located in internal sea waters, in the territorial sea, on the continental shelf of the Russian Federation; objects of main gas pipelines; public railway tracks, structures that are their an integral technological part, main pipelines, energy transmission lines; real estate objects included in the list of objects, the tax base for which is determined as cadastral value, etc.).

A new section 2.1 has been introduced into tax reporting, which provides object-by-object information on real estate taxed at the average annual value.

The order is valid starting from the submission of a tax return for the year. During the current year, the updated form of advance tax calculations can be used at the initiative of the taxpayer, for example, if it is necessary to apply the “preferential” KZh coefficient.

The obligation for taxpayers to submit to the tax authority at the place of registration the documents necessary for the calculation and payment of taxes and fees is provided for in paragraphs. 4 and 5 paragraph 1 art. 23 of the Tax Code of the Russian Federation, as well as the provisions of the legislation on taxes and fees, establishing the procedure for calculating and paying the relevant taxes and fees.

In paragraphs 4 p. 3 art. 24 of the Tax Code of the Russian Federation determines the obligation of tax agents to submit to the tax authority at the place of their registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes. Based on these articles, tax reporting is submitted by taxpayer organizations and tax agents to the tax authorities within the established time frame for each type of reporting.

In accordance with current legislation, tax reporting can be submitted by taxpayers and tax agents both in person (through the office of the tax authority) and by mail. In the latter case, the day of reporting is considered to be the date of sending the registered letter.

Submission of tax reporting by a taxpayer, tax agent, or their representative is possible both on a floppy disk and on another medium that allows computer processing of the information contained on it. It should be noted that in this case, it is advisable for the taxpayer, tax agent (in order to avoid being brought to tax liability for failure to submit tax reports within the period established by the legislation on taxes and fees, in particular Articles 119, 126 of the Tax Code of the Russian Federation) to obtain confirmation from the tax authority that that the reporting was transferred to him. It seems that the only possible option in this case is to submit reports to the tax authority simultaneously and on paper.

The date of sending the reporting is considered to be the date of its actual transmission to the tax authority on paper or the date of its sending on paper, indicated on the stamp of the postal organization.

This provision does not apply to information that may be submitted to the tax authority on a floppy disk or other media that allows computer processing, established by the legislation on taxes and fees. For example, clause 2 of Article 230 of the Tax Code of the Russian Federation provides for the obligation of tax agents to provide information on the income of individuals and the amounts of accrued and withheld taxes on magnetic media or using telecommunications.

Thus, the Tax Code of the Russian Federation allows the submission of a tax return by a taxpayer or tax agent in electronic form. The procedure for submitting a tax return in electronic form is determined by orders of the Ministry of Taxes of Russia No. BG-3-32/169. When transmitting a tax return via telecommunication channels, the day of its submission is considered to be the date of dispatch. Regardless of the method of submitting documents, the tax authority does not have the right to refuse to accept them.

The tax return is recognized as the most common form of tax reporting submitted by the taxpayer or tax agent, subject to verification during the tax inspection process. A tax return is submitted by each taxpayer for each tax payable by this taxpayer and represents a written statement by the taxpayer about income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax and (or) other data related to the calculation and payment of tax. This is stated in Art. 80 Tax Code. It should be noted that the absence of tax amounts payable by a taxpayer at the end of a particular tax period does not in itself relieve him of the obligation to submit a tax return for a given tax period, unless otherwise established by the legislation on taxes and fees. This issue is clarified by clause 7 of the Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Part One of the Tax Code (hereinafter referred to as the Review), sent out by information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 71.

The tax return is submitted to the tax authority at the place of registration of the taxpayer on the established form.

Currently, the Federal Tax Service of Russia has established the forms for the following declarations:

Value added tax declarations approved by order of the Ministry of Taxes and Taxes of Russia “On approval of forms of declarations for value added tax” No. BG-3-03/644 with Instructions for its completion, approved by order of the Ministry of Taxes of Russia No. BG-3-03/25;
- excise tax declaration approved by order of the Ministry of Taxes and Taxes of Russia “On approval of the excise tax declaration and Instructions for filling out the excise tax declaration” No. BG-3-03/675@;
- declaration for a single tax paid in connection with the application of a simplified taxation system, approved by order of the Ministry of Taxes of Russia “On approval of the form of a tax return for a single tax paid in connection with the application of a simplified taxation system, and the Procedure for filling it out” No. BG-3-22/ 647;
- declaration on the single tax on imputed income for certain types of activities, approved by order of the Ministry of Taxes of Russia “On approval of the form of the tax declaration on the single tax on imputed income for certain types of activities and the Procedure for filling it out” No. BG-3-22/648;
- declaration on the unified social tax for persons making payments to individuals: organizations; individual entrepreneurs; for individuals who are not recognized as individual entrepreneurs, approved by the order of the Ministry of Taxes of Russia of Russia “On approval of the tax return form for the unified social tax for persons making payments to individuals: organizations; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs, and Instructions for filling them out" No. BG-3-05/550;
- declaration of income received by a Russian organization from sources outside the Russian Federation, established by order of the Ministry of Taxes of Russia of Russia “On approval of the form of a tax return on income received by a Russian organization from sources outside the Russian Federation, and Instructions for its completion” No. BG-3-23 /709@;
- a declaration on the income tax of organizations, approved by order of the Ministry of Taxes of Russia “On approval of the form of a declaration on the income tax of organizations” No. BG-3-02/614 with Instructions for its completion, approved by order of the Ministry of Taxes of Russia No. BG-3-02/585;
- declaration on mineral extraction tax, approved by order of the Ministry of Taxes of Russia “On approval of the form of tax declaration on mineral extraction tax and Instructions for its completion” No. BG-3-21/727.

The above tax return forms based on Art. 31 of the Tax Code of the Russian Federation are of a regulatory nature, i.e. Compliance with the established form is mandatory for both taxpayers, tax agents, and tax authorities. It should be noted that tax authorities do not have the right to require taxpayers and tax agents to include in the tax return information that is not related to the calculation and payment of taxes and not provided for in the declaration form.

When preparing reports submitted to the tax authority, the absence of any of the required details, for example, TIN or the period for which the declaration is submitted, unclear completion of individual details or completion in pencil and, as a result, the impossibility of their unambiguous reading, is unacceptable. Corrections not approved by the signature of the taxpayer or his representative are unacceptable. In these cases, the tax authority must notify the taxpayer of the need to submit a document included in the tax reporting, in the form approved for this document, within the deadline established by the tax authority.

Based on clause 7 of Art. 84 of the Tax Code, the declaration submitted to the tax authority must indicate the organization’s unique identification number for all types of taxes and fees.

Tax returns are submitted to the tax authorities within the time limits established by the legislation on taxes and fees. In case of failure to submit a tax return within the period established by the legislation on taxes and fees, the taxpayer organization is subject to liability established by Art. 119 of the Tax Code of the Russian Federation. This article provides for the payment of a fine of 100 rubles. for each non-submitted declaration. At the same time, in accordance with Art. 15.5 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability of officials of an organization for violating the deadlines established by the legislation on taxes and fees for submitting a tax return to the tax authority in the form of imposing an administrative fine in the amount of three to five times the minimum wage (minimum wage).

If the taxpayer independently identifies in the tax return submitted by him the non-reflection or incompleteness of the reflection of information, as well as errors leading to an underestimation of the amount of tax payable, the taxpayer is obliged to submit an application for making additions and changes to the tax return.

Please note that in accordance with Art. 81 of the Tax Code of the Russian Federation, if an application for making additions and changes to a tax return is made before the deadline for filing a tax return, it is considered submitted on the day the application is submitted.

It is necessary to take into account that a taxpayer who has submitted a declaration to the tax authority containing false information, which led to an understatement of the amounts of taxes and fees to be contributed to the budget, may be exempted from the established Art. 122 of the Tax Code of the Russian Federation of liability in the following cases:

An application for additions and changes to a tax return is made after the deadline for filing a tax return, but before the deadline for paying the tax; the taxpayer is exempt from liability if the specified statement was made before the taxpayer learned that the tax authority had discovered in the submitted declaration non-reflection or incomplete reflection of information, as well as errors leading to an understatement of the amount of tax payable, or the appointment of an on-site tax audit;
- an application for additions and changes in the tax return is made after the expiration of the deadline for filing a tax return and the deadline for paying the tax; the taxpayer is released from liability;
- the taxpayer submitted this application before the moment when he learned that the tax authority had discovered in the submitted declaration non-reflection or incomplete reflection of information, as well as errors leading to an understatement of the amount of tax payable, or about the appointment of an on-site tax audit. The taxpayer is released from this liability provided that before filing an application for additions and changes in the tax return, the taxpayer has paid the missing amount of tax, fee and corresponding penalties.

In addition to the obligation of taxpayers and tax agents to submit tax returns to the tax authority, there is an obligation to submit various tax calculations, for example, calculations for enterprise property tax (the form is approved by order of the Ministry of Taxes of Russia No. SAE-3-21/224).

In addition to the above tax reporting documents, taxpayers and tax agents must submit to the tax authorities other tax reporting documents that serve as the basis for the calculation and payment of taxes. For example, tax agents paying income to individuals are required to submit Form No. 2-NDFL to the tax authority at their place of registration annually no later than April 1 of the year following the expired tax period. For violation of the deadlines for submitting the specified form, the tax agent organization is subject to liability on the basis of clause 1 of Art. 126 of the Tax Code of the Russian Federation - a fine of 50 rubles. for each form not submitted for each individual.

For failure to submit to the tax authority within the period established by the legislation on taxes and fees or refusal to submit to the tax authority in the prescribed manner documents and (or) information necessary for tax control, as well as the submission of such information incompletely or in a distorted form, officials persons of organizations bear administrative responsibility provided for in paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, - the imposition of an administrative fine in the amount of three to five minimum wages.

Tax reporting for individual entrepreneurs

STS (simplified taxation system) is the most common special tax payment regime, which is provided for small and medium-sized businesses.

The advance tax payment is paid based on the results of the first quarter, half a year and nine months, and the tax itself is paid based on the results of the year (Article 346.21 of the Tax Code of the Russian Federation).

At the same time, the business owner himself decides which object of taxation to choose. The first option is to pay 6% of income and reduce the tax on insurance premiums. The second option is to pay 15% of the difference between income and expenses.

If an individual entrepreneur is on a simplified tax system of 6% and has no employees, he can significantly reduce the amount of tax on insurance premiums in the amount of 100%. This right can only be exercised if insurance premiums are actually transferred to the Pension Fund.

If the object of taxation is income reduced by expenses, insurance premiums reduce the tax base in full.

Reporting and payments of individual entrepreneurs on the simplified tax system:

Firstly, if during the year the book of income and expenses was kept in electronic form, then at the end of the year it is necessary to prepare a paper version of it: print it out, staple it and number it.
Secondly, for the year individual entrepreneurs on a simplified taxation system without employees must pay fixed contributions for themselves, which are calculated based on the minimum wage. Please note that December 31st falls on a Sunday, so the deadline for payment of contributions is moved to the first working day.

Please note that it is more convenient and profitable to pay fixed payments quarterly in order to immediately reduce advance tax payments.

Individual entrepreneurs, as well as legal entities, must pay certain taxes. The composition of taxes depends on the chosen taxation system. Tax reporting of individual entrepreneurs is also related to the taxation system and the absence or presence of employees. We will tell you below how individual entrepreneurs pay taxes and submit reports.

Submission of reports by an individual entrepreneur has its own characteristics. The reporting of an individual entrepreneur without employees for the year will differ in composition from the reporting of an individual entrepreneur with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums. Moreover, contributions are paid in any case, and personal income tax is paid only if there are employees, and in some cases personal income tax is paid from the individual entrepreneur’s own income.

If an individual entrepreneur employs people, it means they receive a salary. The individual entrepreneur must withhold and transfer personal income tax to the budget from such income.

The tax itself is most often paid on the day the income is paid or the next day. To understand on what day to pay personal income tax, an individual entrepreneur should determine the type of income of the employee.

For example, in most cases personal income tax is transferred from an advance payment only at the end of the month. The same rule applies to personal income tax on vacations and sick leave (Article 226 of the Tax Code of the Russian Federation). All deadlines for transferring personal income tax directly depend on the date of actual receipt of income. The date of actual receipt of income can be determined based on Art. 223 Tax Code of the Russian Federation.

Individual entrepreneurs are required to report all transactions related to personal income tax quarterly in form 6-NDFL.

The reporting deadline for 6-NDFL is the last day of the month following the reporting period. For example, tax authorities wait 9 months for a report from an entrepreneur until October 31.

Individual entrepreneurs on OSNO declare their income in 3-NDFL. The report must be submitted by April 30. And if an entrepreneur has been working for the first year, when he first receives income, he is obliged to send a 4-NDFL declaration to the Federal Tax Service.

There are two types of contributions: contributions for yourself and contributions from employee income.

All individual entrepreneurs pay fixed contributions. The amount of contributions changes every year.

The amount of these payments depends on the minimum wage, so any entrepreneur can calculate the payment himself.

When calculating fixed payments, you should also take into account the amount of annual income. If the income exceeds 300,000 rubles, the individual entrepreneur must additionally pay 1% of the excess amount (Article 430 of the Tax Code of the Russian Federation).

It is important to pay fixed fees before December 31st. The frequency of deductions can be determined by the individual entrepreneur himself: for some it is more convenient to pay every quarter, while for others it is easier to pay the entire amount at the end of the year.

All contributions are sent to the Federal Tax Service.

If an individual entrepreneur pays wages to employees, from such income he must calculate and transfer contributions to compulsory health insurance, compulsory medical insurance and social insurance. All contributions, except contributions for injuries, must be transferred to the Federal Tax Service.

For contributions deducted from employee income, it is necessary to prepare a calculation for insurance premiums. It should be sent once a quarter before the last day of the month following the reporting month.

For individual injury contributions, you must submit Form 4-FSS by the 25th day of the month following the reporting month.

An individual entrepreneur and his employees must send the SZV-M form to the Pension Fund by the 15th day of each month.

Taxes of an individual entrepreneur on OSNO can be divided into general (which are paid by all individual entrepreneurs) and specific. General ones include personal income tax and insurance premiums.

A specific tax, characteristic specifically for the general taxation system, in this case will be VAT.

You need to pay tax and submit a declaration once a quarter before the 25th day of the month following the reporting month.

Taxes for individual entrepreneurs on a simplified basis are different from taxes for individual entrepreneurs based on OSNO. The simplifier does not need to pay VAT.

Individual entrepreneurs using the simplified tax system must submit a declaration according to the simplified tax system. The deadline is April 30. The same deadline is set for paying annual tax under the simplified tax system. In addition to the annual amount, the individual entrepreneur must pay advance payments by the 25th day of the first month of the II, III, IV quarters.

Since an individual entrepreneur submits a special income declaration using the simplified tax system, he does not have the obligation to submit a 3-NDFL declaration.

Taxation and reporting of individual entrepreneurs on UTII has its own characteristics. Personal income tax and insurance premiums are paid on a general basis.

You also need to pay a single tax on imputed income.

You must submit your UTII declaration before the 20th day of the first month of the 1st, 2nd, 3rd, and 4th quarters.

Declaration 3-NDFL is not submitted if the individual entrepreneur conducts only activities that fall under UTII.

All individual entrepreneurs with employees must submit information about the average number of employees to the Federal Tax Service once a year.

In addition to the listed types of taxes, an individual entrepreneur must pay taxes if there are certain objects. For example, property, transport, land. Declarations must also be drawn up for these objects and sent to the Federal Tax Service. Deadlines for reporting and paying taxes can be found in the relevant chapters of the Tax Code.

What kind of reporting an individual entrepreneur submits can be determined by the taxation system. Submitting individual entrepreneur reports on time will save the businessman from penalties.

Accounting and tax reporting

The types of accounting and tax reporting are varied, as are the deadlines for their submission. Let's look at the main types of accounting and tax reporting.

There are simplified financial statements. These reports are prepared by small businesses and consist of 2 reporting forms: Balance Sheet and Statement of Financial Performance of the Enterprise. Accounting statements are submitted to the tax authority 1 (one) time per year.

Interim financial statements, starting from this year, are prepared only within the company for its internal users. For simplified reporting, special simplified forms have been developed, both for small businesses.

There is also a distinction between zero accounting statements. If there is no activity of the company, but at the time of its functioning (before liquidation), it is necessary to submit zero reports. Zero reporting forms are no different from forms with numbers. Those. If you fall under the concept of “small business entity,” you are allowed to use reporting forms for small businesses.

Accounting statements should consist of:

Report on the financial activities of the enterprise (reporting form No. 2);
Statement of changes in capital (form No. 3);
Cash flow statement (reporting form No. 4);
Appendix to the balance sheet (reporting form No. 5) and auditor's report (required only for those who are required to conduct annual audits).

Simplified reporting for small businesses consists of:

Balance sheet (Reporting Form No. 1);
Report on the financial activities of the enterprise (reporting form No. 2).

Also, in addition to accounting, company managers are required to submit tax reports.

Tax reporting is submitted to the territorial tax authority quarterly, regardless of the results of your activities, i.e. the concept of zero reporting is also present.

Depending on the taxation system, the types of tax reporting submitted may differ.

Companies on the general taxation system (OSNO) are required to submit the following reporting forms:

VAT declaration. Rented quarterly until the 25th day of the month following the reporting quarter.
Profit Declaration. Available until the 28th of the month following the reporting quarter.
Property Tax Declaration (Advance Payments). Available until the 30th of the month following the reporting quarter.

LLCs that own vehicles are required to charge and pay transport tax and submit a transport tax return. The transport tax declaration is submitted at the location of the vehicles.

LLCs that own land plots are required to charge and pay land tax and submit a land tax return. The land tax declaration is submitted at the location of the land plot.

In the event that a company does not conduct business activities, but has not yet been liquidated, it is obliged to submit zero reports on the same forms.

Companies with a simplified tax system of 6% or 15% are required to submit a Declaration under the simplified tax system once a year. Due date is March 30 of the year following the reporting year.

In addition to reporting submitted to the tax authority, LLCs are required to submit quarterly reports to the territorial bodies of the Social Insurance Fund and the Pension Fund of the Russian Federation. Even if they have no employees (in which case zero reports are filed).

Form 4-FSS is submitted to the FSS by the 20th day of the month following the reporting quarter.

The RSV-1 form is submitted to the Pension Fund by the 15th day of the 2nd month following the reporting quarter.

And also, simultaneously with this form, personalized information is submitted if you have employees and calculate their wages and taxes on them.

Tax reporting of an organization

An organization's tax reporting represents tax returns and other reports that the organization submits to the tax office. Each organization provides tax reporting depending on the nature of its activities and the presence/absence of certain types of tangible property (assets). Therefore, the tax reporting of, for example, an individual entrepreneur applying a simplified taxation system and a large oil producing company differs significantly.

Some existing tax reporting forms are presented below:

Information on the average number of employees for the previous calendar year;
Notification of controlled transactions;
Tax return for value added tax;
Tax return for corporate income tax;
Tax return on income received by a Russian organization from sources outside the Russian Federation;
Calculation of regular payments for the use of subsoil;
Tax return for income tax of a foreign organization;
Tax return for the unified social tax for taxpayers making payments to individuals;
Calculation of advance payments for the unified social tax for persons making payments to individuals;
Tax return for mineral extraction tax;
Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld;
Calculation of advance payments for insurance premiums for compulsory pension insurance for persons making payments to individuals;
Tax return for the unified agricultural tax;
A certificate of the amounts of the single social tax paid for the past tax period by the bar association, law office or legal consultation for a lawyer;
Tax return for the unified social tax for individual entrepreneurs, lawyers, notaries engaged in private practice;
Declaration of insurance contributions for compulsory pension insurance for persons making payments to individuals;
Tax return for water tax;
Tax return on estimated income subject to unified social tax for taxpayers who do not make payments and remuneration in favor of individuals;
Tax return for corporate income tax upon implementation of production sharing agreements;
Unified (simplified) tax return;
Tax declaration on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the customs union;
Tax return for corporate property tax (tax calculation for advance payment);
Tax return for transport tax;
Tax return for gambling business tax;
Tax return for a single tax on imputed income for certain types of activities;
Tax return for tax paid in connection with the application of the simplified taxation system;
Tax return for corporate property tax;
Tax calculation of advance payments for transport tax;
Tax calculation for advance payment of corporate property tax;
Tax calculation for advance payments of land tax;
Information about land plots recognized as an object of taxation under land tax;
Tax return for land tax.

Tax reporting OSNO,
tax reporting UTII.

Tax reporting of individual entrepreneurs can be submitted directly by an individual entrepreneur or by proxy. The entrepreneur's tax reporting is submitted within the deadlines established by law.

Tax reporting of organizations (LLC, CJSC, JSC, partnerships, partnerships, non-profit organizations) also depends on the applied taxation system. Tax reporting of organizations can be submitted either personally by a representative of the taxpayer or by mail.

Stages of tax reporting preparation:

1. Checking the completeness and correctness of the reflection of primary documents.
2. If necessary, making corrections to the reflection of primary documents.
3. Preparation of accounting and tax reporting.
4. Submitting reports.

The tax period, depending on the type of tax, is a calendar year, quarter or month. A tax period may consist of one or more reporting periods, at the end of which advance payments are made.

General principles for calculating the tax period:

1. The tax period and the procedure for its calculation are established by the Tax Code of the Russian Federation (TC RF).
2. If an organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of the given year. In this case, the day of creation of the organization is recognized as the day of its state registration. When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.
3. If an organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) was completed. If an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of creation to the day of liquidation (reorganization). If an organization was created on a day falling within the time period from December 1 to December 31 of the current calendar year, and was liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of this organization. These rules do not apply to organizations from which one or more organizations are separated or joined.
4. The above rules do not apply to those taxes for which the tax period is established as a calendar month or quarter. In such cases, when creating, liquidating, or reorganizing an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.

Each tax has an independent object of taxation, tax base, tax period, tax rate, determined in accordance with part two of the Tax Code of the Russian Federation. Tax base according to Art. 53 of the Tax Code of the Russian Federation represents the cost, physical or other characteristics of the object of taxation. The tax base is the monetary value of profit subject to taxation. When determining the tax base, profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

If in the reporting (tax) period the taxpayer received a loss - a negative difference between income and expenses (clause 8 of Article 274 of the Tax Code of the Russian Federation) taken into account for tax purposes, in this reporting (tax) period the tax base is recognized as equal to zero. Losses received by a taxpayer in the reporting (tax) period are recognized for tax purposes in the manner and under the conditions established by Art. 283 Tax Code of the Russian Federation. According to Art. 283 of the Tax Code of the Russian Federation, an organization that received a tax loss in the previous tax period or previous tax periods has the right to reduce the tax base of the current period by the entire amount of the loss received or by a part of this amount over the next 10 years. If the loss is not written off during this period (10 years), then it remains outstanding. The outstanding balance in accordance with PBU 18/02 “Income Tax” becomes a permanent difference. The taxpayer is obliged to keep documents confirming the amount of losses incurred during the entire period when he reduces the tax base of the current tax period by the amounts of previously received losses.

Some losses are carried forward in a special manner. The following features are established for losses:

From the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
on transactions with securities (Article 280 of the Tax Code of the Russian Federation);
on operations with financial instruments of futures transactions (Article 304 of the Tax Code of the Russian Federation);
on transactions with depreciable property (Article 323 of the Tax Code of the Russian Federation);
on transactions of assignment of the right of claim (Article 279 of the Tax Code of the Russian Federation).

Organizations have the right to take into account losses incurred during the implementation of property rights (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation).

The tax base calculation must contain the following data:

1) the period for which the tax base is determined;
2) the amount of income from sales, expenses associated with sales, and profit received in the reporting (tax) period, including:
- from the sale of goods of own production, as well as proceeds from the sale of property and property rights;
- from the sale of securities not traded on an organized market;
3) the amount of non-operating income and expenses.

The amount of tax based on the results of the tax period and advance payments based on the results of the reporting period is determined by the taxpayer independently (except for cases when such an obligation is assigned to the tax agent) (Article 286 of the Tax Code of the Russian Federation).

Taxpayers who have chosen a quarter, half a year and nine months as the reporting period, during the reporting period calculate the amount of the monthly advance payment as follows:

1) the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period;
2) the amount of the monthly advance payment payable in the second quarter of the current tax period is taken equal to 1/3 of the amount of the advance payment calculated for the first reporting period of the current year;
3) the amount of the monthly advance payment payable in the third quarter of the current tax period is taken equal to 1/3 of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter;
4) the amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken to be equal to 1/3 of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.

If the monthly advance payment amount calculated in this way is negative or equal to zero, these payments are not made in the corresponding quarter.

In accordance with paragraph 3 of Art. 286 of the Tax Code of the Russian Federation, the following have the right to pay only quarterly advance payments based on the results of the reporting period:

Organizations that have sales income for the previous four quarters, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, did not exceed an average of 3 million rubles. for each quarter;
budgetary institutions;
foreign organizations operating in the Russian Federation through a permanent representative office;
non-profit organizations that do not have income from the sale of goods (works, services);
participants of simple partnerships in relation to the income they receive from participation in simple partnerships;
investors of production sharing agreements in terms of income received from the implementation of these agreements;
under trust management agreements.

A special procedure for paying monthly advance payments has been established for newly created organizations. They begin to pay monthly advance payments after a full quarter has passed from the date of their state registration (clause 6 of Article 286 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 287 of the Tax Code of the Russian Federation, newly created organizations pay advance payments for the corresponding reporting period, provided that sales revenue does not exceed 1 million rubles. per month, or 3 million rubles. per quarter. Tax payable at the end of the tax period is paid no later than the deadline established by Art. 289 of the Tax Code of the Russian Federation for filing tax returns for the corresponding tax period (Article 287 of the Tax Code of the Russian Federation). Advance payments based on the results of the reporting period are paid no later than the deadline established for filing tax calculations for the corresponding reporting period.

Tax returns (tax calculations) in accordance with Art. 289 of the Tax Code of the Russian Federation are presented:

Based on the results of the tax period - no later than March 28 of the year following the expired tax period;
- based on the results of the reporting period - no later than 28 calendar days from the end of the corresponding reporting period.

Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of this reporting period. The stated procedure for paying tax and advance payments is established for tax, which is calculated at a rate of 24%.

Tax return is a written statement by the taxpayer about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the calculated amount of tax and (or) about other data that serves as the basis for the calculation and payment of tax.

Advance payment calculation is a written statement from the taxpayer about the calculation base, the benefits used, the calculated amount of the advance payment and/or other data serving as the basis for the calculation and payment of the advance payment.

Taxpayers (tax agents) submit tax returns (tax calculations) no later than 28 calendar days from the end of the corresponding reporting period. Taxpayers who calculate the amounts of monthly advance payments based on the profits actually received submit tax returns within the deadlines established for the payment of advance payments.

Tax returns based on the results of the tax period are submitted by taxpayers no later than March 28 of the year following the expired tax period.

The income tax return form and the procedure for filling it out were approved by Order No. 54n of the Ministry of Finance of Russia.

LLC tax reporting

Tax reporting for LLCs can be varied and depend on the tax system chosen by the enterprise. However, for some taxes, for example personal income tax, reporting and deadlines are the same for both organizations on the general system and for legal entities using preferential taxation.

The main tax burden is borne by organizations whose activities involve the use of a general taxation system:

1. The main tax can be considered income tax, which is calculated based on the results of the general activities of the enterprise. Its payers are Russian and foreign organizations, with the exception of the group of legal entities listed in paragraphs. 2 and 4 tbsp. 246 Tax Code of the Russian Federation. There are also institutions that have the right to take advantage of benefits when calculating income tax. For example, participants in the Skolkovo project may not pay income tax for 10 years from the date of receiving the appropriate status. The deadlines for filing profit returns and paying taxes depend on the turnover of the enterprise. Organizations transfer monthly advance payments until the 28th day of the next month if their revenue exceeds 15,000,000 rubles on average for each of the previous 4 quarters (clause 3 of Article 286 of the Tax Code of the Russian Federation, as amended in accordance with Law No. 150-FZ). Other companies report quarterly. The tax payment deadline for them is the 28th of the month following the reporting period. Organizations with quarterly reporting also include budgetary enterprises, non-profit and other organizations listed in clause 3 of Art. 286 Tax Code of the Russian Federation. The deadline for submitting the annual income tax return and paying taxes is March 28.
2. Organizations on OSNO are also recognized as VAT payers on goods and services sold on the territory of the Russian Federation. But even in this case, preferential taxation is possible in the form of exemption from taxpayer obligations for certain types of goods and services. It is also possible to cancel the need to charge VAT if the entity’s revenue is no more than 2,000,000 rubles for the previous 3 months. The deadline for submitting VAT returns is the 25th day of the month following the tax period (quarter).
3. Property tax, which is transferred to the regional budget, is paid by enterprises - owners of both movable and immovable property, which is registered as fixed assets. The tax base depends on the average annual cost of fixed assets, calculated taking into account depreciation, or the cadastral value for certain types of property listed in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation. Considering that property tax is a regional tax, the transfer of advance payments and settlements for them are made within the time limits established on the basis of the decision of the regional authorities. The same applies to the tax itself.

Preferential tax regimes involve the abolition of a number of taxes, such as VAT (regarding sales in the Russian Federation), property tax and income tax.

However, it becomes necessary to charge other taxes and provide declarations depending on the current regime:

1. Organizations that have switched to the simplified tax system take into account the income and expenses received, reflecting them in tax registers (book of income and expenses). The objects of taxation for simplifiers are income or income reduced by the amount of expenses. The choice in this case is made by the taxpayers themselves. Based on the results of the past tax period, equal to 1 year, a declaration is submitted to the Federal Tax Service. The deadline for submitting it and paying the tax is until March 31 inclusive. During the year, advance payments under the simplified tax system are required, which are calculated by enterprises independently and transferred to the budget quarterly no later than the 25th day of the month following the reporting period.
2. Imputed organizations calculate the UTII tax in accordance with the data of physical indicators related directly to the imputed activity and the value of the deflator coefficients K1 and K2. It is allowed to reduce the total payment amount by the amount of transferred insurance premiums for employees and paid sick leave at the expense of the employer. The reporting period for UTII is a quarter. Reports are submitted by the 20th day of the following month. The payment deadline is the 25th day of the month after the end of the quarter.
3. Producers of agricultural products have the right to use the preferential tax regime established specifically for them. In this case, it is required to maintain tax records based on available indicators. The received income and expenses are used in the future to determine the taxable base. The deadline for filing a declaration and paying tax (minus previously made advance payments) is March 31 of the year following the reporting period. Advance payments are transferred no later than the 25th day after the reporting period, which, according to clause 2 of Art. 346.7 of the Tax Code of the Russian Federation, set as half a year.

Regardless of the chosen taxation system, some taxes are assessed and paid by all business entities.

These include the following:

1. Personal income tax for employees. In this case, employers act as tax agents, withholding accrued personal income tax from the earnings of their employees and other income in their favor. The organization submits reporting on accrued personal income tax on wages and other income of employees to the tax authorities before April 1 of the following year in the form of 2-NDFL certificates. Tax transfers are made monthly in accordance with the payment deadlines. According to the new rules, in addition to the annual provision of 2-NDFL certificates, employers will have to report quarterly in form 6-NDFL.
2. VAT on export-import transactions is transferred to the budget by all entities, regardless of the taxation system. The tax on imported goods as a result of import is calculated independently. Its payment and submission of the corresponding tax return must occur no later than the 20th day of the month following the month of receipt of the goods and materials. When exporting goods, the taxpayer, within a period not exceeding 180 days, collects a package of documents to confirm the justified application of the 0% rate. The declaration must be submitted by the 25th day of the month following the period established for collecting documents.
3. Organizations using the simplified tax system, OSNO, UTII and Unified Agricultural Tax must also pay property taxes such as transport, land and property taxes (in relation to objects for which the tax base is determined as the cadastral value), if the corresponding objects of taxation are in their ownership . Submission of declarations should not occur later than February 1 after the expiration of the reporting period. Local authorities are given the opportunity to independently determine the procedure for transferring advance payments for land tax. The same applies to the constituent entities of the Russian Federation in relation to transport tax and property tax.
4. Excise taxes can be charged and paid by all organizations, but for this it is necessary to comply with a number of conditions. Simplified farmers and agricultural producers can only carry out transactions for the sale of excisable goods. However, their production does not involve the use of unified agricultural tax or simplified tax system. If an organization located on UTII carries out transactions subject to excise taxes, then it also pays them on a general basis. But it should be remembered that the sale of excisable goods does not always allow the use of UTII. The deadlines for paying excise taxes and submitting reports depend on the type of goods for which transactions are carried out (Article 204 of the Tax Code of the Russian Federation).

Tax reporting of enterprises must reflect the real picture of their financial condition, as well as show the presence of property assets. The completeness and frequency of reporting largely depend on the chosen taxation system. The greatest burden for drawing up declarations and calculations falls on organizations based on OSNO.

It is important to comply with tax reporting deadlines, otherwise businesses face significant fines.

Tax accounting and reporting

Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide information to internal and external users to monitor the correctness of calculation, completeness and timeliness of calculation and payment in tax budget. The tax accounting system is organized by the taxpayer independently, based on the principle of consistency in the application of tax accounting norms and rules, that is, it is applied sequentially from one tax period to another.

The procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (instruction) of the head.

Changes in the accounting procedure for individual business transactions and (or) objects for tax purposes are carried out by the taxpayer in the event of changes in legislation or applied accounting methods.

At the same time, decisions on any changes must be reflected in the accounting policy for tax purposes and applied from the beginning of the new tax period.

If the taxpayer began to carry out new types of activities, he is also obliged to determine and reflect in the accounting policy for tax purposes the principles and procedure for reflecting these types of activities for tax purposes.

Tax accounting data must reflect the procedure for forming the amount of income and expenses, the procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period, the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods, the procedure for forming the amounts of created reserves , as well as the amount of debt for income tax settlements with the budget.

Tax accounting data is confirmed by:

Primary accounting documents (including an accountant’s certificate);
analytical tax accounting registers;
calculation of the tax base.

For the first time, the trend of demarcation between accounting and taxation emerged in connection with tax reform and the adoption of legislative and regulatory acts on the taxation of enterprises and organizations.

The most acute problem of maintaining tax accounting along with accounting manifested itself, starting with the annual report. This is due, on the one hand, to a change in accounting methodology, and on the other hand, to the introduction of significant changes to tax legislation. Accounting and tax accounting solve independent problems and are regulated by the relevant regulatory frameworks.

Experts define tax accounting as a system for collecting, recording and processing economic and financial information for calculating the payer’s tax obligations. Its main task is to determine the exact amount of obligations to the budget.

Information in the tax accounting system is generated in two stages. The first stage is collecting information based on primary documents. The second is the systematization and grouping of accounting information.

Currently, there are various approaches to maintaining tax accounting in information systems:

Introduction of additional analytical features on balance sheet accounts within the framework of the accounting Chart of Accounts;
use of auxiliary off-balance sheet accounts with additional analytics;
maintaining accounting and tax records in parallel Charts of Accounts.

Financial tax reporting

Tax reporting is a package of analytical documentation (declarations, reports, etc.), which the subject of economic relations submits to the supervisory authorities after a certain period of its activity. Depending on the specifics of the occupation, the presence or absence of certain material assets, etc. The composition and order of sending papers differ.

On the simplified tax system. For this type of tax reporting, the deadline for filing papers is limited to May 2. For quarterly payments under the simplified tax system, the date of sending documents is the 25th day of the month following the quarterly period. Quarterly calculations in this type of taxation for individual entrepreneurs are not provided.

On OSNO. In this case, the following tax reporting documents are prepared: VAT, 3-NDFL and 4-NDFL returns. The latter is submitted when income for the tax period changes by more than 50%, or within 5 days after the end of the month if the entrepreneur receives his first income. Form 3-NDFL is submitted annually (by April 30), and VAT documentation in digital format is submitted quarterly by the 25th of the month following the end of the month (April, July and October).

On UTII. In this case, the entrepreneur is obliged to send the report to the tax office by the 20th day of the month following the end of the quarter (January, April, July and October, respectively). Payments are also made quarterly, until the 25th.

On PSN. In this case, the business entity does not submit reporting documents, but is obliged to annually certify the book of income and expenses with the supervisory authorities. The deadline in this case is April 30 of the year following the registration of the patent.

At the Unified Agricultural Sciences. In this case, the provision of tax reporting is reduced to the annual filing of a declaration before March 31. The reporting period is chosen to be half a year. Payments are made by the 25th day of the month following the end of the period.

In any mode with employees. In this case, the payer, in addition to financial tax reporting, provides the supervisory authorities with information on the number of employees (by January 20), as well as individual certificates 2-NDFL (annually until April 1) and 6-NDFL (quarterly) . Insurance payments are calculated every quarter and sent by the 30th day of the month following the end of the reporting period.

Regardless of the tax reporting form used, legal entities provide to the supervisory authorities:

Information on the number of employees (until January 20);
documentation on taxes on land and vehicles if equipment and land are available (until February 1);
certificate 2-NDFL (until April 1);
calculations of insurance premiums;
6-NDFL (quarterly);
accounting documentation.

In addition to this, tax reporting for organizations includes the following items.

On the simplified tax system. In this case, an annual declaration (until March 31) and advance payments every quarter are added to the package of documents. Contributions are paid by the 25th day of the month following the end of the billing period.

On OSNO. In this case, documentation on income and property taxes (if any) is attached to the reporting, which is submitted by March 28 and March 30, respectively. In addition, the payer submits quarterly declarations for VAT, property and profit taxes no later than the 25th and 28th of the month following the billing period.

On UTII. In this case, the organization submits a quarterly declaration to the supervisory authorities, which is submitted by the 20th day of the month following the billing period.

At the Unified Agricultural Sciences. In this case, work with reporting comes down to filing an annual declaration by March 31.

Zero tax reporting

There is a company, but no activity. This happens, especially at first: there is no client base, there are not enough funds for promotion, the goods have not been purchased. In this case, the organization is already registered and is listed as a taxpayer, depending on the chosen regime. What kind of reporting does an individual entrepreneur need to submit if there is zero reporting and how should legal entities report? We'll tell you in this article.

In this situation, a number of questions arise: what constitutes zero reporting, its composition, how to submit zero reporting to the tax office, what sanctions are provided for delay or failure to submit. I’m also concerned about the process of submitting reports: do I need to fill out all the forms or is one sufficient? For example, does an individual entrepreneur on the OSN need to submit a balance sheet with zero reporting? Can the form be submitted by email or must it be submitted on paper? We figured it out and are ready to answer these and other questions.

Zero reporting is prepared in the absence of entrepreneurial activity during the tax period: there is no movement of funds through the current account and through the organization’s cash desk. It is handed over in the same time frame as a regular one. The composition of such reporting forms may differ depending on the type of taxation system of the company and the selected period.

For firms and entrepreneurs using the common system, the composition of declaration forms and other documents is as follows:

1. VAT return - submitted quarterly by the 25th day following the end of the tax period.
2. Income tax return - submitted quarterly by the 28th day following the end of the tax period.
3. Property tax declaration - submitted quarterly until the 30th day following the end of the tax period.
4. Unified calculation of insurance premiums - submitted quarterly until the 20th day following the end of the tax period.
5. Accounting statements - submitted once a year until March 31.

In the absence of cash flows and the emergence of taxable objects, you can fill out a single simplified declaration, which will replace income tax and VAT reports. It must be sent to the Federal Tax Service by the 20th after the end of the quarter. Individual entrepreneurs that do not have employees do not submit reports to the funds. Thus, the answer to the question “is it necessary to submit a zero VAT return?” - positive.

For firms and entrepreneurs on the simplified tax system with employees, a blank declaration is submitted using the simplified system (once a year, before March 31 for firms, and until April 30 for individual entrepreneurs) and reports to the Pension Fund (SZV-M) - before the 15th date of each month and FSS (4-FSS) - until the 20th day of the month following the quarter. By the way, you can also fill out a single simplified declaration form. This is stated in the letter of the Ministry of Finance No. AS-4-3/12847@. Therefore, zero reporting of individual entrepreneurs on the simplified tax system does not have any special features.

As for sending a report without data to UTII, everything is not so simple. The tax office does not accept blank imputed tax reports. On imputation, tax calculation does not depend on income received and expenses incurred. Even if no activity was carried out and the taxpayer was not deregistered, he is required to pay tax and prepare reports. The deadline for sending the report is the 20th day of the month following the end of the quarter. Accounting statements and reporting to funds will be zero.

Another important point: when preparing financial statements, you also cannot leave all balance sheet columns empty. The organization has an authorized capital, possibly funds in an account or in the cash register, and some property. If there are no business transactions during the reporting period, these figures should be reflected in the financial statements.

If the taxpayer does not report on time, he will be fined. Zero reporting of an LLC or individual entrepreneur is no exception.

Failure to submit reports will entail sanctions from the tax inspectorate in the form of monetary penalties:

From the organization - 1000 rubles;
from officials - from 300 to 500 rubles.

In addition, the Federal Tax Service has the right to block the company’s current account if reports are not submitted within 10 days after the due date.

In the general taxation system, in order to report income tax and VAT, you can fill out a single simplified declaration (SUD). Therefore, to the question “is it necessary to submit a zero VAT return?” we answer that it can be submitted in the EUD form. Organizations and individual entrepreneurs on the simplified tax system can use the same form. The report form and the method of filling it out were approved by letter of the Ministry of Finance No. 62n, taking into account the norms prescribed in letter No. ED-4-3/18585. Zero reporting to the Social Insurance Fund is submitted on the updated 4-FSS report form. Only the title page and codes are filled in. Accounting reports can be compiled in abbreviated form: balance sheet and income statement. A copy certified by the tax office must be sent to ROSSTAT at the place of registration.

All VAT reporting must be submitted electronically. Since in order to send reports the company must still purchase software and digital signature, there is no point in submitting the remaining reports in paper form. It's easier to send everything by email. For VAT evaders, zero reporting can be submitted to the tax office and Rosstat both in paper and electronic form, at the discretion of the respondent. You can also use the services of authorized representatives to submit zero reports.

You can generate zero reports in any accounting program or online accounting. For software, “zeros” are the simplest task.

There are many special services for preparing and submitting zero reports electronically. Almost all accounting programs provide this opportunity. After all, not only will they not have to spend even a small amount of money for submitting reports without having any income, but they will also not have to delve into what exactly needs to be submitted and when. If you register in the program, it itself will remind you what zero reporting needs to be submitted and will offer to generate the necessary documents. All that is required from the individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

After the reports have been generated, they can be sent to recipients directly via the Internet (this service is paid for by all operators, including 1C), or they can be printed and sent to all recipients by mail or delivered in person. In any case, the use of special services significantly saves time and can help not only an individual entrepreneur, but also an experienced accountant who manages several companies and entrepreneurs, some of whom need to pass the “zero” mark. After all, in this case they also will not have to monitor the deadlines of all reports, as well as spend extra effort on filling out forms on their own. The service allows you to do this in literally three clicks.

Since mandatory insurance contributions are calculated from wages, the question arises: is the company registered, has one director, but there is no salary? Many organizations in which the founder is a director do not pay wages in the absence of activity. If any claims arise from regulatory authorities, you can refer to the letter of the Ministry of Finance No. 03-04-07-02, which states that if an employment contract is not concluded with the director, then the obligation to pay wages does not arise. According to Art. 273 of the Labor Code of the Russian Federation, the sole founder cannot conclude an employment contract with himself. Subsequent payments, subject to profit, will be considered dividends. In addition, the Pension Fund of Russia believes that submitting a zero SZV-M report in this case is also not necessary.

Typically, inspection authorities do not require additional documents to confirm zero reporting. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes, inspection authorities may contact the bank where the company’s current account is located and request a cash flow statement. All the necessary information will be obtained from it.

Types of tax reporting

Legislation obliges business entities to submit reports to the tax authorities that reflect accrued and paid tax payments. The composition and forms of tax reporting are somewhat different for each type of activity and taxation system.

Tax reporting of an individual entrepreneur differs depending on the applied taxation system:

Tax reporting OSNO,
tax reporting under the simplified tax system,
tax reporting UTII.

The general tax regime applies to most types of activities of legal entities and individual entrepreneurs.

In this case, the following types of reports must be submitted to the tax authority:

At the end of the month, an excise tax declaration;
based on the results of the quarter, VAT declaration, calculation of taxes on water and land, transport (for organizations);
at the end of the year, an income tax return (for organizations) or personal income tax with a certificate of income (for individual entrepreneurs).

Once again we would like to emphasize that the composition and forms of tax reporting depend on the specific type of activity being carried out, and include, in addition to federal, regional and local taxes. In addition, the enterprise's financial statements are submitted for approval by the tax authority.

However, there are also “pitfalls” here, for example, in the absence of activity, it is still necessary to submit “zero” reports, which is not difficult when drawing up documents, but takes some time.

Working with this taxation system requires the quarterly preparation and submission to the tax authority of a declaration in the form established for UTII, and, if necessary, calculations for land, water, and transport taxes. In addition, when combining UTII with other tax regimes, it is necessary to provide a balance sheet, as well as report profits and losses.

Payers of the single agricultural tax may not keep full accounting records, but must document income and expenses, cash transactions necessary for calculating the tax base.

The set of tax reporting under this taxation system is also small:

Once a year, a tax return for the unified agricultural tax is submitted, as well as a 2-NDFL certificate;
quarterly calculations for transport, water and land taxes (submitted only by tax agents);
quarterly VAT declaration (only in case of payment of tax in accordance with a simple partnership agreement on joint activities).

Any tax reporting forms are prepared in at least two copies - one is submitted to the tax office, the second is kept in the taxpayer’s files.

Similarly, the calculation of an advance payment is a written statement by the taxpayer about the calculation base, the benefits used, the calculated amount of the advance payment and (or) other data that serves as the basis for the calculation and payment of the advance payment. The calculation of the advance payment is presented in cases provided for by the Tax Code of the Russian Federation in relation to a specific tax.

The calendar for submitting tax returns and payments depends on the tax regime in which you work. Let me remind you that there are:

OSNO – general taxation system,
STS – simplified taxation system,
UTII – unified tax on imputed income,
PSN – patent taxation system,
Unified agricultural tax - unified agricultural tax.

Let's look separately at the types of declarations filed and the deadlines for submission in 2017 under each regime for individual entrepreneurs and for LLCs (the article will be updated every year).

IP on the simplified tax system (6% or 15%):

There is no need to submit reports quarterly, but there is an obligation to pay advance payments under the simplified tax system for each quarter (no later than the 25th day of the month following the quarterly period).

IP on OSNO:

VAT declaration – quarterly, no later than the 25th day of the month following the billing quarter (April 25, July 25, October 25). Available only in electronic form.
3-NDFL – annually, no later than April 30.
Declaration 4-NDFL. For newly registered individual entrepreneurs, this document must be submitted no later than 5 days after the expiration of a month from the moment the individual entrepreneur receives his first income. Also, 4-NDFL is filed in the event of a significant (more than 50 percent) increase or decrease in the entrepreneur’s income during the tax period.

IP on UTII:

Taxes must be paid quarterly no later than the 25th day of the month following the billing quarter.

IP on PSN:

Reporting is not submitted.

There is an obligation to certify the book of income and expenses with the tax office. This must be done no later than April 30 of the year following the year in which the individual entrepreneur applied the patent.

IP on Unified Agricultural Tax:

In the Unified Agricultural Tax regime, it is necessary to make advance payments for the reporting period (six months). Payment is made no later than the 25th day of the month following the reporting period.

If there are individual entrepreneurs working in any mode, they must additionally submit to the Federal Tax Service:

Certificate 2-NDFL – annually, until April 1 (the certificate is prepared separately for each employee).
6-NDFL - quarterly, until the end of the month following the reporting period (if it falls on a weekend, the date is moved to the next working day). Report 6-NDFL for 2017 must be submitted by April 2, 2018.
Insurance premiums are calculated once a quarter, no later than the 30th day of the month following the reporting quarter. This is a new type of reporting that appeared in 2017 after the tax office began to supervise all insurance premiums.

General types of reporting for LLCs on the simplified tax system, OSNO and UTII:

Information on the average number of employees – until January 20.
Declaration of transport tax (if there are vehicles) – until February 1.
Land tax declaration (if there is a land plot) - until February 1.
Certificate 2-NDFL – annually, until April 1.
Quarterly payment for 6-NDFL - until the end of the month following the settlement quarter.
Insurance premiums are calculated quarterly, before the 30th of the next month.
Accounting statements – until March 31.

In addition to the above reports, LLCs must submit:

LLC on the simplified tax system (6% or 15%):

Advance payments are made every quarter: no later than the 25th day of the month following the billing quarter.

LLC on OSNO:

For income tax – until March 28.
For property tax (if there is property) – until March 30.
Quarterly VAT return – no later than the 25th day of the month following the billing quarter (April 25, July 25, October 25).
Quarterly income tax return – no later than the 28th day of the month following the accounting quarter (April 28, July 28, October 28).
Quarterly property tax declaration (if there is property) – by the end of the month following the billing quarter.

LLC on UTII:

Quarterly UTII declaration – no later than the 20th day of the month following the billing quarter (January 20, April 20, July 20, October 20).

LLC on Unified Agricultural Sciences:

Providing tax reporting

Taxpayers are required, at the end of each reporting and tax period, to submit the following tax reports to the tax authorities at their location and the location of each separate division:

Tax return for corporate income tax (Order of the Ministry of Finance of Russia No. 54n), which is also used for tax agents;
tax return on income received by a Russian organization from sources outside the Russian Federation (Order of the Ministry of Taxes of Russia No. BG-3-23/709);
tax calculation (information) on the amounts of income and withheld taxes paid to foreign organizations (order of the Ministry of Taxes of Russia No. SAE-3-23/286, filling out the form - order of the Ministry of Taxes of Russia No. BG-3-23/275).

In accordance with the legislation of the Russian Federation, the income tax return must be submitted by those organizations that pay this tax.

All organizations that pay income tax, except for organizations that have the right to submit a single (simplified) tax return, are required to submit income tax returns at the end of each reporting (tax) period, even if they do not have any obligations to the budget for this tax in this period (paragraph 1, clause 1, article 289 of the Tax Code of the Russian Federation).

If organizations transfer tax quarterly or monthly based on profits received in the previous quarter, then the deadlines for filing the declaration are:

For the first quarter - no later than April 28 of the reporting year;
for half a year - no later than July 28 of the reporting year;
for nine months - no later than October 28 of the reporting year;
for the year - no later than March 28 of the following year.

If organizations transfer tax monthly based on actual profit, then the deadlines for filing the declaration are:

No later than the 28th day of each month of the current year;
the annual declaration must be submitted no later than March 28 of the following year (clause 3 and clause 4 of Article 289 and paragraph 4 of clause 1 of Article 287 of the Tax Code of the Russian Federation).

You can submit your tax return:

On paper (for example, through an authorized representative of the organization or by mail);
electronic.

If the average number of employees for the previous year exceeded 100 people, then this year you can submit tax returns only in this way. This also applies to organizations that are classified as the largest taxpayers. They must submit tax reports (including annual returns) electronically to interregional inspectorates for the largest taxpayers (paragraph 4, paragraph 3, article 80 of the Tax Code of the Russian Federation).

For late submission of the declaration, the organization will be fined in accordance with Art. 119 of the Tax Code of the Russian Federation.

The amount of the fine is determined by the duration of the delay:

5% - of the amount of tax on the declaration, if the organization submitted the declaration within 180 days after the deadline, is paid for each full or partial month of delay (the amount of the fine cannot be less than 100 rubles and more than 30% of the amount of tax on the declaration);
30% - of the tax amount according to the declaration plus 10% for each full or partial month of delay starting from the 181st day, if the delay is more than 180 days.

There is administrative liability for officials of the organization (at the request of the tax inspectorate and a court decision) - a fine in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

The tax authority does not have the right to refuse to accept the declaration and is obliged, at the request of the taxpayer, to put a mark on the copy of the tax return about acceptance and the date of its submission (clause 2 of Article 80 of the Tax Code of the Russian Federation).

Preparation of tax reports

Tax reporting is reporting that is submitted to the tax authorities and extra-budgetary funds and characterizes the state of the enterprise’s obligations related to the calculation and payment of taxes and other obligatory payments.

Tax reporting forms are established by the legislation of the Russian Federation. The forms of tax declarations and the procedure for filling them out are approved by the Ministry of Finance of Russia (clause 7 of article 80 of the Tax Code of the Russian Federation).

Tax returns are prepared in accordance with the instructions (procedure) for filling them out. When introducing new forms, the issuance of instructions is mandatory. This requirement is established by clause 2 of Order No. MM-3-13/20 of the Federal Tax Service of Russia.

The declaration can be submitted either electronically or on paper. There are additional requirements for paper forms (approved by order of the Federal Tax Service of Russia No. MM-3-13/20):

The form must be printed on A4 paper;
the width of the margins should not exceed 5 mm;
information should be on only one side of the sheet;
the text should be printed in black only;
the text must be typed in Courier New font, 12 points high, with a spacing of 5 points;
the form must contain a bar code, etc.

Each tax return or other document serving as the basis for the calculation and payment of tax includes:

Title page;
section 1, which reflects the amount of tax payable to the budget;
sections that reflect the main indicators necessary for calculating tax;
sections that reflect additional data used to calculate tax (if necessary).

Completed tax reporting forms must be signed by legal or authorized representatives of the organization (paragraph 2, paragraph 5, article 80 of the Tax Code of the Russian Federation). In this case, the authorized representative must have a power of attorney confirming his right to sign (Clause 3 of Article 29 of the Tax Code of the Russian Federation). A copy of the power of attorney must be attached to the reporting. Such rules are established by paragraph 3 of clause 5 of Art. 80 of the Tax Code of the Russian Federation.

Reporting submitted to the tax authorities is divided into two blocks: tax reporting (tax returns and calculations of advance tax payments (hereinafter referred to as calculation)) and accounting reporting.

In accordance with subparagraphs 4 and 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), taxpayers are required to submit tax returns (calculations) in the prescribed manner to the tax authority at the place of registration, if such an obligation is provided for by the legislation on taxes and fees.

They are also required to submit financial statements to the tax authority at the location of the organization in accordance with the requirements established by Federal Law No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), except for cases when organizations in accordance with this law exempt from accounting.

Responsibility for failure to submit tax returns is established by Article 119 of the Tax Code of the Russian Federation. Failure to submit a tax return entails the collection of a fine in the amount of 5% of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles

Responsibility for failure to submit financial statements is established in clause 1 of Article 126 of the Tax Code of the Russian Federation. Failure by the taxpayer to submit documents and (or) other information provided for by the Tax Code of the Russian Federation to the tax authorities within the prescribed period, if such an act does not contain signs of tax offenses provided for in Art. 119 and art. 129.4 of the Tax Code of the Russian Federation, entails a fine of 200 rubles for each document not submitted.

The tax return (calculation) is submitted in the established form on paper or in the established formats in electronic form along with documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax return (calculation).

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created (including during reorganization) organizations whose number of employees exceeds the specified limit, submit tax returns (calculations) only in electronic form.

The taxpayer submits information on the average number of employees for the previous calendar year to the tax authority at the place of registration no later than January 20 of the current year, and in the case of the creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was founded. created (reorganized).

In accordance with Art. 119.1 of the Tax Code of the Russian Federation, failure to comply with the procedure for submitting a tax return (calculation) in electronic form in cases provided for by the Tax Code of the Russian Federation entails a fine of 200 rubles.

A tax return (calculation) can be submitted by a taxpayer (payer of a fee, tax agent) to the tax authority in person or through a representative, and also sent in the form of a postal item with a list of attachments or transmitted electronically via telecommunication channels.

When sending a tax return (calculation) by mail, the day of its submission is considered the date of sending the postal item. When transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its dispatch.

The tax authority does not have the right to refuse to accept a tax return (calculation) submitted in the prescribed form. He is obliged, at the request of the taxpayer, to put a mark on the copy of the tax return (calculation) on its acceptance and the date of receipt, when receiving a tax return on paper, or to give the taxpayer an acceptance receipt in electronic form - when receiving a tax return via telecommunication channels.

Tax reporting is a set of tax returns that the taxpayer is obliged to submit to the tax authorities at the place of tax registration within the established time frame.

In accordance with paragraph 1 of Art. 80 of the Tax Code of the Russian Federation, a tax return is a written statement or application, compiled in electronic form and transmitted via telecommunication channels using an electronic digital signature, of the taxpayer about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits , about the calculated amount of tax and (or) about other data serving as the basis for the calculation and payment of tax.

A tax return is submitted by each taxpayer for each tax payable.

The calculation of the advance payment is a statement by the taxpayer about the calculation base, the benefits used, the calculated amount of the advance payment and (or) other data that serves as the basis for the calculation and payment of the advance payment. The calculation of the advance payment is presented in cases provided for by the Tax Code of the Russian Federation in relation to a specific tax.

A taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization's cash desk), and who does not have objects of taxation for these taxes, submits a single (simplified) tax return for these taxes.

Tax returns for those taxes for which taxpayers are exempt from the obligation to pay them due to the use of special tax regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax - are not subject to submission to the tax authorities.

The forms and procedure for filling out tax declaration forms (calculations), as well as the formats and procedure for submitting tax returns (calculations) in electronic form, are approved by the Federal Tax Service in agreement with the Ministry of Finance of Russia separately for each tax.

The taxpayer or his representative signs the tax return (calculation), confirming the accuracy and completeness of the information specified in it.

The deadlines for submitting tax returns to the tax authorities for the tax period and calculating advance payments for reporting periods are established by the Tax Code of the Russian Federation separately for each tax.

Formation of tax reporting

According to the Federal Law of the Russian Federation, every organization registered in Russia must prepare financial statements. It reflects the indicators of the financial and property status of the organization for the reporting period. It also displays financial results for a specific reporting period. Accounting statements are submitted once a year.

Tax reporting is a document of the taxpayer, which includes calculations and tax returns for all types of taxes and mandatory payments or income paid. It also includes attachments to calculations and tax returns. The Tax Code establishes the procedure for filing tax reports, which are compiled and submitted to the state tax authorities.

The preparation of financial statements must be carried out strictly in accordance with the legislation of the Russian Federation. To do this, it is necessary to correctly draw up all documents of individual entrepreneurs and organizations in electronic and paper form for the current tax period. The documentation is then submitted to the relevant government authorities.

Formation of tax reporting is the final and most important stage of the enterprise taxation system. Taxpayers are required to submit an annual tax return and returns after quarterly reporting periods.

Individual entrepreneurs of different forms and LLCs submit different packages of accounting documentation. In order to prevent errors in reporting and avoid fines, you need to know exactly in what form and when the financial statements of LLCs and individual entrepreneurs are submitted. It is also necessary to take into account that financial statements of different forms of LLC and individual entrepreneur have different taxation systems.

There are two tax regimes for objects of economic activity:

OSNO (OSN) is the most complex taxation regime for organizations. With it, it is necessary to pay taxes on personal income tax, VAT, generate and submit reports on the profit and loss of the enterprise, a balance sheet, as well as pay a contribution for property tax. With this taxation system, a UTII declaration is submitted to the tax authorities every quarter.

ONS (simplified) - a special tax regime. It does not include either VAT or property tax. In addition, it is not necessary to submit a balance sheet and profit and loss statements. The ONS declaration and accounting report are submitted once a year.

When registering an organization with the tax authority, registration with the Pension Fund automatically occurs. Both individual entrepreneurs and LLCs must prepare and submit financial statements to the Pension Fund of the Russian Federation.

Reporting of organizations of different forms of ownership is provided in two forms:

RSV-1 - a quarterly report that presents calculations of accrued and paid contributions for organizations of various forms of ownership, where the average number of employees is more than 50 people;
RSV-2 - an annual report with calculations of accrued and paid contributions for individual entrepreneurs that do not make payments to employees.

All employers submit calculations (FSS Form-4) to the regional office of the Social Insurance Fund for accrued and paid contributions for compulsory insurance of the organization’s employees.

According to the rules, accounting and tax reporting must be submitted to the tax authorities once a year no later than three months after the end of the reporting period. The documentation is submitted in two copies: the original is transferred to the tax office, a copy - to the state tax statistics body. This rule must be followed by all organizations, with the exception of those that are exempt from accounting.

Organizations and individual entrepreneurs working under the ONS or UTII compile and submit:

Declaration according to the ONS by April 30 of the year following the reporting year (for individual entrepreneurs according to the ONS);
- Tax returns for UTII and value added tax by the 20th day of the month after the reporting quarter (for OSNO);
- Information on the number of employees until January 20 of the year;
- Calculations of pension contributions for employees (if any) according to the RSV-1 form before the 15th day of the second month after the reporting month;
- Calculations of accrued and paid compulsory insurance premiums (for individual entrepreneurs without employees) in the RSV-2 form until March 1;
- Reporting to the Social Insurance Fund in Form 4-FSS by the 15th day after the reporting month.

How is tax reporting done?

Tax and accounting reports can be submitted electronically, sent by mail or personally delivered to the relevant authorities. Some taxpayers are required to file their tax returns only electronically.

Tax officials are required to accept taxpayer reports. If documents are filled out incorrectly or are provided in a form not approved by current legislation, acceptance of the documents may be refused. In this case, the government agency employee does not make any notes in the report or in the register.

Preparation of tax and accounting reports, as well as their submission to the tax authorities, is an important stage of accounting support. That is why this should be done by an experienced accountant who follows all changes in tax legislation.

Failure to timely submit documentation to the tax authorities may result in the imposition of penalties on the organization. For example, for late submission of a tax return, the fine will be at least 1000 rubles or 5% for each month of non-payment of tax. Errors in filling out documentation can also lead to delays.

Filling out tax reports

Often, preparing a tax report raises questions. Is the form current? Are the fields filled in correctly? Of course, each form comes with instructions. At the same time, it should be recognized: when filling out a declaration according to methodological recommendations, it is not always possible to avoid mistakes.

The declaration form under the simplified tax system (form under KND 1152017) was approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/99.

A declaration under the simplified tax system is submitted once a year: by entrepreneurs - no later than April 30, by organizations - no later than March 31 of the year following the reporting year.

The declaration form under the simplified tax system (approved by Order of the Federal Tax Service of Russia No. ММВ-7-3/99) includes:

Title page;
Section 1.1 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation is income), subject to payment (reduction), according to the taxpayer”;
Section 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation is income reduced by the amount of expenses) and the minimum tax subject to payment (reduction), according to the taxpayer”;
section 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)";
section 2.1.2 "Calculation of the amount of trade tax, which reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), accrued based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a trade fee has been established";
Section 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (object of taxation - income reduced by the amount of expenses)";
Section 3 "Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing."

Requirements common to filling out all sections (sheets) of the declaration are listed in section. II Order, approved. By Order of the Federal Tax Service of Russia No. ММВ-7-3/99.

These include, in particular:

– color of ink (paste) for filling out the declaration (black, purple or blue);
– prohibition on correcting errors using corrective (other similar) means;
– ban on double-sided printing of declarations on paper;
– prohibition on fastening declaration sheets, leading to damage;
– rules for filling out cells and fields (including indicators for which there are no indicators);
– page numbering rules (continuous numbering regardless of the number of sections and sheets to be filled in);
– rules for filling out cost indicators (must be indicated in full rubles. In this case, indicators less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded up to a full ruble);
– rules for filling out the declaration by machine (including the font used).

You can submit your declaration to the Federal Tax Service on paper (by mail, as well as in person or through a representative) or electronically.

From the moment of state registration, an organization or individual entrepreneur becomes a taxpayer (tax agent) with the emergence of obligations provided for in Article 23 of the Tax Code of the Russian Federation, including the submission of reporting forms to the tax authority, regardless of the fact of carrying out business activities.

Tax reporting includes a set of documents reflecting information on the calculation and payment of taxes:

tax returns (calculations of advance payments);

information on the average number of employees;

other documents related to the calculation and payment of taxes (notifications, certificates, explanations), submitted at the request of the tax authorities or at the initiative of the taxpayer.

Accounting (financial) statements – information about the property and financial position of the organization and the results of its financial and economic activities.

Article 23 of the Tax Code of the Russian Federation provides for the obligation of an organization to submit a mandatory copy of its annual accounting (financial) statements to the tax authorities.

A tax return (Article 80 of the Tax Code of the Russian Federation) is a written statement by the taxpayer about the presence (absence) of an object of taxation, the tax base, tax benefits, the calculated amount of tax, etc. 4

The declaration (calculation) can be submitted to the tax authority in two main ways:

on paper:

1. personally - the tax authority establishes the powers of the person submitting the reports (the taxpayer, his legal or authorized representative);

   by post – the powers of the person sending the reports are not established by the tax authority.

in electronic form:

1. according to TKS(taxpayer, tax authority, EDF operator) – the authenticity of the digital signature of the taxpayer, his representative is established by the electronic document flow operator;

   via the website of the Federal Tax Service of Russia, Internet service - “Provision of tax and accounting reporting” (taxpayer, MI of the Federal Tax Service of Russia for the data center - the authenticity of the taxpayer’s electronic signature (identification) is established by the Federal Data Center (pilot project);

   through the taxpayer’s personal account(the law of November 5, 2014 establishes in the Tax Code of the Russian Federation the status of the official communication channel, the equivalence of paper documents signed with a handwritten signature and electronic documents signed with an enhanced qualified signature of the taxpayer).

EDF operator is a specialized organization that has the necessary approvals and permits to provide communication services. The operator is the party that is authorized to confirm the fact of sending and delivery of documents. The functions of operators are performed on the basis of agreements with the Federal Tax Service of Russia.

The concept and types of electronic signature are established by Federal Law dated 04/06/11 No. 63-FZ “On Electronic Signature”. Documents sent to the Federal Tax Service must be signed with an enhanced qualified signature (simple, qualified and unqualified).

To submit reports using TCS, you must: connect to an EDF operator; purchase an electronic signature certificate (electronic character set) and cryptographic protection tools (program).

Reception of reports is carried out departments for working with taxpayers inspections of the Federal Tax Service.

Legal regulation of the procedure for submitting tax returns (calculations) includes the following by-laws:

In particular, the AR stipulates that the admission procedure includes the following actions of an official of the Federal Tax Service (on paper):

verification of credentials (taxpayer identification);

visual control of shape;

registration of the declaration (calculation) in the information resources of the Federal Tax Service;

marking the acceptance of the declaration.

As a taxpayer personally Only a citizen (entrepreneur) can submit tax reports. Legal or authorized representatives of an organization have the right to submit reports (paragraph 1, paragraph 4, article 80, articles 27, 29 of the Tax Code of the Russian Federation).

Legal representatives a power of attorney to submit reports is not required (Clause 1, Article 27 of the Tax Code of the Russian Federation). Authorised representative Those submitting tax reports are required to have a power of attorney with them (clause 3 of Article 29 of the Tax Code of the Russian Federation).

On paper, the tax return must be presented on sheets with a bar code. The data from the declaration will be automatically transferred to the Federal Tax Service database.

List of grounds on which the tax office may refuse to accept reports from an organization:

absence (refusal to present) documents confirming the authority of the organization’s representative to submit reports and confirm the information specified in it;

submission of reports not in the established form (not in the established order);

absence of a seal and signature (including electronic signature) of the head or authorized representative of the organization in tax reporting;

submission of a declaration (calculation) to the tax office, whose competence does not include accepting this reporting.

The Tax Code of the Russian Federation provides for liability for failure to submit a tax return (calculation), or violation of the method of its submission. There is no liability for submitting a tax return with an error, inaccuracy, etc. The tax inspectorate identifies inaccuracies and errors in declarations not while taking them, and when processing and entering information into the database. The presence of errors is not a basis for holding an organization liable for failure to submit or untimely submission of reports.

The obligation to submit tax reports in electronic form is assigned to taxpayers whose average number of employees for the previous calendar year exceeds 100 people. With the exception of the VAT tax return - from 01/01/2014 - electronic declaration (except for tax agents who are not VAT payers).

Electronic document flow for sending/receiving reports by the tax authority includes several procedures for checking electronic attachments and generating electronic documents:

notification of receipt (error notification);

receipt of acceptance (notification of refusal);

notification of entry (notification of clarification).

1 procedure: the taxpayer generates a tax return, signs it electronically and sends it to the e-document flow operator. The operator records the date and time of sending and generates ED Confirmation of dispatch date, signs his electronic signature and sends it to the taxpayer (transport message) and the tax authority along with the declaration (transport container).

The receiving complex of the tax authority conducts an initial check of the attachment (authenticity of the electronic document signature of the e-document flow operator, route) and generates, signs the digital signature and sends it to the taxpayer through the e-document flow operator Notice of receipt or Error message.

2 procedure: Software package n tax authority checks the declaration (calculation) (identifies the file by name, type, recipient codes (IFTS), for compliance with the established format, etc.) generates and signs the electronic signature Receipt of acceptance or Notice of refusal and sends it to the taxpayer through the EDF operator;

3 procedure: Entering the declaration into the Federal Tax Service database and sending the taxpayer a Notice of entry or Notifications for clarification(submission of an updated declaration, in the absence of mandatory details, codes, indicators, etc.).

All companies and individual entrepreneurs must periodically report on their performance indicators to the tax office. The composition of tax reporting depends primarily on the chosen taxation system. We will look at what to submit and when, in this article.

Tax reporting contains information about accrued and paid taxes.

Types of tax reporting:

• declarations (VAT, land tax, etc.);
• calculations (calculation of advance payment for property tax);
• certificates (certificate in form 2-NDFL).

Most often, taxpayers are faced with filling out declarations. There are also tax calculations for advance payments, which are a kind of interim reporting.

Submitting reports to the tax office is the direct responsibility of every taxpayer. For failure to comply with reporting deadlines, the Federal Tax Service may fine a company or individual entrepreneur.

Submit a report to the tax office, even if no activity was carried out this year. For some forms, it is possible to submit zero returns (for example, for income tax). If the company had no account turnover and there was no taxable object, you can submit a single simplified declaration.

Reporting can be quarterly, annual, and sometimes monthly. From time to time the reporting composition grows. Tax reporting in 2016 was supplemented with a new form 6-NDFL. In 2017, companies and individual entrepreneurs will submit a report on insurance premiums to the Federal Tax Service.

VAT reporting

The VAT return is submitted once a quarter by the 25th day of the month following the reporting month.

It is rented out only by companies and individual entrepreneurs who work with VAT. For example, LLCs under the simplified tax system are exempt from such obligations.

Income tax reporting

Companies report their income and expenses using an income tax return.

The report is also quarterly, but it has a peculiarity: all indicators are recorded on an accrual basis. So, in the semi-annual declaration you need to take into account the income of all six months, and not just the last three. For example, revenue from the sale of purchased goods from Mesyats LLC for the first quarter amounted to 576,000 rubles, and during April - June the company received 172,300 rubles for goods sold. In the half-year declaration, Mesyats LLC will record the total amount of revenue - 748,300 rubles (576,000 + 172,300). This amount must be written down in line 012 of Appendix No. 1 to sheet 02.

The Federal Tax Service expects profitable declarations from taxpayers in March (annual), April, July and October. The deadline for submission is the 28th of each month listed.

Personal income tax reporting

Any income received by an individual had to be declared. Employers - tax agents report income paid by submitting calculations using forms 2-NDFL and 6-NDFL.

Certificate 2-NDFL - annual. Information on income for 2016 must be submitted by 04/03/2017.

Form 6-NDFL - quarterly. The Federal Tax Service is waiting for her in the last days of April, July and October. For the annual form, the preparation period is longer - it must be submitted before April 1.

Reporting on other taxes

If a company or individual entrepreneur has relevant tax objects, it should submit property, transport and land tax declarations to the Federal Tax Service. The reporting deadline for transport and land is February 1. The property declaration must be submitted within the deadline established by the subject of the Russian Federation.

Nuances of reporting for individual entrepreneurs

It is much easier for entrepreneurs to report. Special regime officers submit a declaration for their tax (USN, UTII, PSN). Individual entrepreneurs at OSNO submit the 3-NDFL declaration by April 30.

Reporting is a headache for all businessmen. Anyone who has ever cooked in this kitchen knows how difficult it is to keep track of the deadlines for submitting all important papers, and for late submission, fines are imposed, and rather large ones. True, entrepreneurs are a little luckier in this regard than legal entities, since the reporting of individual entrepreneurs is not so voluminous. And under some taxation regimes and with a successful combination of circumstances, you may not need to do accounting at all. Let's look at how to report to the tax authorities.

What kind of reporting does the individual entrepreneur submit?

You should start with the classification of reporting papers. All tax reporting for individual entrepreneurs can be divided into 6 categories, each of which is best considered separately:

• on mandatory taxes, different for different taxation regimes;
• for hired personnel;
• on cash transactions;
• on additional taxes, the need for payment of which depends on the specifics of the business;
• statistical;
• zero.

Reporting in different modes

Everything is simple here: what tax the individual entrepreneur pays is the kind of reporting he submits. If he combines two modes, he submits 2 declarations.

General mode

OSNO is called the default mode because it is assigned to those persons who did not apply to choose another system during registration with the Unified State Register of Individual Entrepreneurs. Moreover, in automatic mode and without notification. Not many people prefer to stay on OSNO, since this is also the most difficult mode, which cannot be done without the help of a competent accountant.

Individual entrepreneurs on OSNO pay all types of mandatory taxes. This includes personal income tax, VAT, and property tax. And the reporting of an individual entrepreneur who has chosen OSNO for 2019 consists of 3 items:

Simplified mode

Anyone who has chosen to work on the simplified tax system can take a deep breath, since they have tried to simplify this regime to a great extent. It involves submitting just one report - declaration KND 1152017. The deadline for submission is also good - until April 30 of each year. Why is everything so simple?

A simplified individual entrepreneur must pay only one tax and only once a year, and makes quarterly advance payments calculated independently. Tax officials do not check the accuracy of advance payments, relying on the integrity of entrepreneurs. And why bother with the latter if, after filing the declaration, all errors “reveal” and the difference between the amount payable and the amount actually paid will have to be reduced to zero.

The Federal Tax Service does not exempt individual entrepreneurs using a simplified system from maintaining KUDIR - a book of income and expenses. It is needed to account for funds received and spent on running a business and for correct calculation of the tax base, and subsequently the tax itself.

Unified agricultural tax

Only those businessmen whose activities are based on the production of agricultural products can switch to the Unified Agricultural Tax. Moreover, 70% of all income should come from this area. But they only need to submit one declaration, KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempt from filling out KUDIR, like all other entrepreneurs. It must be provided to the Federal Tax Service only at the request of the authorized body.

A single tax on imputed income

On UTII, businessmen pay tax not on actual income, but on some ideal one. It is established by the state, and regional authorities introduce special coefficients to reduce the amount of deductions. They can be found on the Federal Tax Service website.

All individual entrepreneur reporting on UTII is reduced to one tax return KND 1152016, which must be submitted quarterly by the 20th day of the month following the reporting period.

Since imputed indicators rarely change, and real income is not taken into account, it is enough to calculate the UTII tax just once and stamp the same declarations. But, of course, only until one of the values ​​is changed, or until the physical indicator (room area, number of vehicles) changes.

Not all types of activities can be subject to UTII, so entrepreneurs often combine this regime with others, which means they conduct reporting under two regimes simultaneously. Everything would be fine, but imputation is not available in all regions of the Russian Federation; for example, it is not available in Moscow.

Accounting statements of individual entrepreneurs, including KUDIR, are not needed in the imputed mode, but they can be maintained to simplify accounting.

Patent

PSN is the simplest possible taxation system, designed only for entrepreneurs. Organizations cannot buy a patent, the cost of which immediately replaces all types of taxes and exempts them from filing reports.

Since the list of activities for PSN is limited, and it is impossible to hire more than 10 people, many businessmen combine a patent with other modes. In this case, the corresponding reports must also be submitted.

Reporting for individual entrepreneurs

Individual entrepreneurs without employees should not provide this type of reporting, and they are lucky, since those who hired workers submit an enormous number of papers:

Report	Decoding	Submission deadline
Information about the SSC	Notice of the average number of hired employees for the past year	January 20th
Declaration 2-NDFL	Declaration of income of individual entrepreneurs, the number of submitted papers must be equal to the number of employees	April 1 (if the manager cannot withhold income tax from an individual, he is required to submit a 2-NDFL report before March 1)
Calculation of 6-NDFL	Submitted both quarterly and at the end of the year	until the 31st (quarterly); until April 1 (annual).
SZV-M	Information about insured employees	15th monthly
Unified calculation of insurance premiums	Information about all insurance premiums paid in favor of hired employees of individual entrepreneurs	30th day of the month following the reporting quarter

Calculation of insurance premiums - new report. It was introduced in 2017 and replaced forms such as RSV-1, RSV-2 and RV-3. The changes are related to the transfer of insurance premiums to the jurisdiction of the Federal Tax Service; the pension fund (PFR) and the health insurance fund (CHI) no longer accept insurance payments and do not control their payment.

And one more nuance: owners of companies with more than 25 employees must send a report to the Federal Tax Service electronic, the rest are in paper.

Zero reporting for individual entrepreneurs 2019

Only individual entrepreneurs can submit zero reports under the simplified and general regime, since a patent does not require submitting reports at all, and on UTII, fictitious income is taken as the tax base, not real, and there cannot be zero indicators on it.

Zero individual entrepreneur reports are submitted in the complete absence of money transfers both in the bank account and at the cash desk. Instead of VAT and personal income tax, you can fill out a single simplified declaration. The deadline for submitting a simplified report is until the 20th day of the month after the reporting quarter. This is a quarterly report, but it consists of only 2 sheets and can be filled out for several taxes at once.

In the simplified version, they also submit zero reporting, although in this case they fill out the same form KND1152017, but a little differently:

• Individual entrepreneurs on the simplified tax system 6% enter information only on the title page, p. 1.1 et p. 2.1.1;
• Individual entrepreneurs on the simplified tax system 15% enter information on the title page, p. 1.2 et p. 2.2.

Subordinate services rarely require any documents to confirm zero activity, but they may well contact the bank and request an extract from the entrepreneur’s account. If the fraud is discovered, the offender will pay a fine.

KKM reporting

Individual entrepreneurs carrying out monetary transactions using cash registers must observe cash discipline (maintaining cash documentation, observing the cash limit in the cash register).

However, legislators have reduced the number of cash reports for small businesses; in 2019, individual entrepreneurs are not required to keep a cash register on an equal basis with legal entities and prepare cash documents (cash book, PKO, RKO). The restriction in the form of a limit on the availability of funds in the cash register has also been removed. The only thing that is still assigned to businessmen is the preparation of accounting pay slips to confirm the payment of wages.

Individual entrepreneur reporting to Rosstat

There is also statistical reporting. Every year, Rosstat conducts research based on information received from company managers. Not all persons must report to this body, but only those selected by Rosstat. He will send them a notification accordingly with the necessary forms to fill out.

An individual entrepreneur who is interested in Rosstat is obliged to submit reports within the period indicated in the notification - month, quarter, year. For ignoring the requirement, you can receive a fine, the amount of which is specified in Article 13.19 of the code and varies from 10 to 40 thousand rubles.

Other entrepreneurs must report to the authority once every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with forms to fill out.

The list of mandatory forms of statistical reports for individual entrepreneurs in 2019 includes:

According to Federal Law No. 402, entrepreneurs must provide Rosstat with a balance sheet and papers on financial results. You can check the list with your subordinate regional authority.

Additional reporting

Depending on the focus of the business and the specifics of doing business, an entrepreneur can use excise taxes, biological resources, water resources, minerals, and transport. All of this is taxable, and some of it must be reported.

Tax reporting when closing an individual entrepreneur

Sooner or later everything closes. Some due to business expansion and the need to form an organization, others due to lack of profit. Be that as it may, one of the mandatory points of the liquidation procedure is the submission of reports to the individual entrepreneur. You should start with its preparation.

Each mode has its own rules for submitting the last papers:

• on UTII, individual entrepreneurs submit reports before submitting closure documents;
• on the simplified tax system - until the 25th day of the month following the liquidation;
• 3-NDFL - within five days from the date of liquidation;
• VAT declaration - until April 22 for the 1st quarter of the year.

All individual entrepreneur reports must be stored for the period established by legislators. For loss or damage to papers, you will have to pay fines that exceed the cost of restoration.

Tax reporting

includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.

Tax reporting includes the tax return and the tax calculation of the advance payment.

Tax return

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of tax payable and about other data that serves as the basis for calculating tax. (Article 80 of the Tax Code of the Russian Federation).

Tax calculation of advance payment

This is an official statement of the taxpayer, which contains information about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the amount of the advance payment payable and about other data that serves as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).

Calculation of personal income tax amounts calculated and withheld by the tax agent (Form 6-NDFL)

This is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of accrued and paid income, tax deductions provided, on calculated and withheld tax amounts, as well as other data , serving as the basis for calculating tax.

Financial statements

This is information about the property and financial position of the organization and the final results of its economic activities in a certain period.

The reporting is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent). The procedure for taxpayers to submit tax reports to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.

Presentation methods

There are two options for presenting tax and accounting reports:

• On paper;
• In electronic form.

Paper presentation

The tax return (calculation) can be submitted in the prescribed form on paper.

You can submit reports to the Federal Tax Service in person or through an authorized representative.
A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).
The date of submission of tax returns and financial statements by a legal or authorized representative of an organization is considered to be the date of their actual submission to the tax authority on paper.

In accordance with the requirements, the maximum waiting time in line should not exceed 15 minutes! If your queue time exceeds 15 minutes, please let us know.

• if the average number of employees for the previous calendar year exceeds 100 people;
• if an organization with more than 100 employees has been created (including reorganized);
• if such an obligation is provided for in relation to a specific tax. From 01/01/2014, this rule will apply to value added tax.

Information on the average number of employees for the previous calendar year is submitted by the organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of the organization - no later than the 20th day of the month following for the month in which the organization was created (reorganized).

We receive an electronic signature

A qualified electronic signature can be obtained from a certification center accredited by the Ministry of Telecom and Mass Media of the Russian Federation. The list of certification centers is available on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation in the section “Accreditation of Certification Centers”. At the same time, for correct authorization in the service, it is recommended to use a qualified certificate of an electronic signature verification key, issued in accordance with the requirements of Order of the Federal Tax Service of Russia dated 04/08/2013 No. ММВ-7-4/142@ “On approval of the Procedure for using qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.

When reporting under the TCS, it must be transmitted using an enhanced qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).

The concept of an enhanced qualified electronic signature was introduced by Federal Law dated April 6, 2011 No. 63-FZ “On Electronic Signatures” (Article 5 of the Law).

A document in electronic form, signed with an electronic signature, acquires legal status, i.e. has the same legal force as a paper document with a handwritten signature and seal.

A document signed with an electronic digital signature during the validity period of the verification key certificate issued in accordance with the Federal Law of January 10, 2002 No. 1-FZ “On electronic digital signature”, but no later than December 31, 2013, is equivalent to an electronic document that is signed with an enhanced qualified electronic signature.

We purchase software

compatible with the software installed in your tax office, and install it on a computer with Internet access. The necessary software may be provided by your telecom operator.

When transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its dispatch.

How long will it take to submit tax reports to the Federal Tax Service?

When submitting a tax return (calculation) in person, documents are accepted immediately at the time of its submission. In this case, the maximum time for receiving one tax return at the tax office is ten minutes.

I don’t have time to go to the tax office, can my spouse file a tax return for me?

A tax return can be submitted to the Federal Tax Service either personally or through an authorized representative. A prerequisite for this is that the taxpayer’s representative has a notarized power of attorney. That is, only with a notarized power of attorney can a spouse represent the spouse’s interests in relations with the tax authorities and, in particular, submit a tax return for her.

How is the confidentiality of information transmitted via telecommunications channels ensured?

The protection and confidentiality of information transmitted via TCS is ensured by means of cryptographic information protection and the electronic digital signature used when submitting tax reports. This is a set of hardware and software that ensures information protection in accordance with approved standards and certified in accordance with current legislation. Their use helps maintain the confidentiality of correspondence and protect reporting files from unauthorized corrections.

Is it possible to submit reports via telecommunication channels on weekends?

When reporting via telecommunication channels, the time frame for its submission expands. The taxpayer has the opportunity to submit reports under the TKS at any time of the day, including weekends.

How do you know that reports sent via telecommunication channels have been received by the Federal Tax Service?

The date and time of sending the reports are recorded by a special communications operator. After sending the reports to the Federal Tax Service, the taxpayer receives confirmation of its receipt, which has legal force in controversial situations.

The information below may vary depending on your region ( 74 Chelyabinsk region)

Your region has been detected automatically. You can always change it using the switch in the upper left corner of the page.

By subscribing, you will be able to receive news on the topic “Presentation of tax and accounting reporting” to the following email address:

The field is filled in incorrectly