Delivery of reports within the tax period. When the balance sheet is submitted (terms, nuances). Who must submit the balance for the past year

Very soon 2016 will come to an end, the year was difficult and rich in innovations in legislation, even more reforms and innovations await us in the next 2017.

Many, on the eve of New Year's holidays, begin to plan their vacation and prepare for the weekend. But for accountants the hottest time is coming - the time for the submission of annual reports. In addition to the annual reporting, one should not forget about the calculations of information for the 4th quarter of 2016. Companies and individual entrepreneurs need to report to both non-budgetary funds and tax authorities.

We have prepared tabular data on the submission of reports for the 4th quarter of 2016, taking into account all the nuances, because the deadlines and executors for all reports are different.

Individual entrepreneurs, organizations and retail market management companies

VAT return for the 4th quarter of 2016

VAT payers (including tax agents) and persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation

Income tax declaration for 2016

Organizations at OSN

2016 corporate property tax declaration

Organizations that pay property tax

Form 6-NDFL for 2016

Personal income tax agents (employers *)

* Employers - organizations, individual entrepreneurs and individuals, payers making payments and other remuneration to individuals.

Deadlines for submitting reports for the 4th quarter of 2016 on insurance premiums

What periods do you need to report for?

In the 4th quarter, calculations are made for the period from October 1 to December 31, 2016. In cases where an organization was formed in the middle of this period, it must keep records from the moment of its registration and until the end of the reporting period. The same requirements apply to individual entrepreneurs.

Please note that most quarterly reports should be submitted on an accrual basis, but declarations are submitted with information for the entire outgoing year.

In what format is information submitted to the Tax Office?

Companies applying the simplified taxation regime, as well as individual entrepreneurs, submit information in a format convenient for them, that is, on paper or in electronic form.

But the VAT declaration should be submitted to the tax authorities exclusively in electronic data submission. In other cases, tax reporting can be submitted in paper form, if the number of employees of the company or individual entrepreneur is not more than 100 people. In electronic form - if the company employs more than a hundred employees.

An exception is the 6-NDFL form, for it submission on paper is possible if the number of employees is no more than 24 people, in excess of this norm, information is submitted exclusively in electronic form.

In what format is information submitted to extra-budgetary funds?

All companies and individual entrepreneurs with employees submit to the PFR calculations in the RSV-1 form, and to the Social Insurance Fund - data on insured persons in the 4-FSS form. It should be noted that the forms are submitted on increasing periods, therefore, you need to report for the entire 2016.

If the number of employees in a company or an individual entrepreneur is more than 25 people, the data should be submitted in electronic form, if less - it is possible on paper.

Don't confuse quarterly reporting with monthly and annual reports

Information about insured persons in the SZV-M form for the 4th quarter of 2016 (or for 2016) does not need to be submitted. Since this is monthly reporting. For December 2016, it will need to be handed over to the Pension Fund branch before January 17, 2017 *. To fill out the Information in the FIU, use the visual instructions for preparing the SZV-M 2016 report in the Buchsoft Online service and automatically filling out the SZV-M 2016 form in the Buchsoft accounting programs.

* The deadline for submitting this report has been shifted by 5 days in advance due to amendments to the Persuchet law and by another 1 day due to the postponement to the next working day after the weekend.

Information on the average number of employees in 2016 is submitted annually (no later than January 20), and not quarterly.

In 2016, business representatives expect significant changes in the submission of reports, which will affect various aspects.

Starting this year, entrepreneurs should take into account the new reporting form, and additional sanctions in case of late submission of information. In addition, the penalties for submitting inaccurate data have been changed.

Schedule for 2016

This year, business representatives will submit two reporting groups:

• for insurance funds;
• for the tax.

In this case, the form of presentation of information depends on the total number of employees. For large companies, an electronic reporting form is used.

Paper records are submitted by an authorized person or by mail. In addition, it is worth considering the frequency and the date by which information must be submitted.

New features of the current year

For the correct presentation of reports this year, business representatives should take into account the updated report templates that have come into effect. New reporting forms that entrepreneurs will have to submit in 2016:

• 3-NDFL, which provides for new tax rates on dividends and changes in tax deductions.
• Changes have been made to the 2-NDFL form in terms of social and investment deductions.
• From April 2016, organizations will have to submit simplified reporting for each employee to the Pension Fund, which will contain the full name, TIN and insurance number.

In addition, the innovations will affect the current penalties for possible violations. Business representatives should consider the following changes in reporting, which come into effect in 2016:

• there was an additional quarterly reporting form 6-NDFL, in which the calculation of personal income tax is determined (previously, the concept of calculation was absent in this form);
• Personal income tax from vacation pay is paid until the end of the month in which the payment occurred;
• in case of late submission of a report on the calculation of personal income tax, the entrepreneur will be fined in the amount of 1 thousand rubles. for each month of delay. Also, the tax office will be able to block accounts if the delay in submission in the 6-NDFL form exceeds 10 days.
• a report with inaccurate information will result in a fine of 500 rubles / document.

Reporting schedule in 2016 is displayed in the following table:

The current legislation determines what changes in the filing of reports are expected by entrepreneurs in 2016. First of all, it is worth considering the form of submission of information, which depends on the number of employees. The reporting schedule for the current year displays the timing and frequency of submission of documents to insurance funds and tax.

In addition, in 2016, modified reporting forms appeared and additional penalties were applied. Taking into account these nuances, business representatives will be able to correctly pass the required information, which will avoid unforeseen complications.

Currently, the state requires the balance sheet to be submitted only once a year: on any suitable day from March 1 to March 31. Such deadlines for the completion of the balance sheet are indicated both in accounting (clause 2 of article 18 of the law "On accounting" dated 06.12.2011 No. 402-FZ) and in tax (subparagraph 5 of clause 1 of article 23 of the Tax Code of the Russian Federation) legislation.

NOTE! The balance sheet for owners and other interested parties can be presented at any other frequency (clause 4 of article 13 of the law No. 402-FZ). Tax authorities and statistics do not need to submit such reports.

The balance in the IFTS can be presented both in electronic form and on paper. But with reporting for 2019, the rules are changing.

And from 06/01/2019, the balance sheet forms and the rest of the accounting statements have changed (order of the Ministry of Finance dated 04.19.2019 No. 61n). The key changes are:

• now reporting can be made only in thousand rubles, millions as a unit of measurement can no longer be used;
• OKVED in the cap was replaced by OKVED 2;
• in the balance sheet it is necessary to indicate information about the auditing organization (auditor).

Only those firms that are subject to statutory audit should be marked as an auditor. Tax authorities will use it both to impose a fine on the organization itself, if it has ignored the obligation to undergo an audit, and in order to know from which auditor they can claim information on the organization in accordance with Art. 93 of the Tax Code of the Russian Federation.

More significant changes took place in form 2. For more details, see.

I did not have time to submit the report on time - punishment will inevitably come. Fortunately, its value does not depend on the balance sheet indicators, as is the case in the case of a late tax return.

If you do not send the balance to the tax authorities or do it with a delay, they will be fined 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation). It is also possible administrative punishment for officials under paragraph 1 of Art. 15.6 of the Administrative Code of the Russian Federation in the amount of 300-500 rubles.

If the statistics authorities do not receive the balance, the amount of punishment in the event of a violation committed for the first time will be 10,000-20,000 rubles. for officials and 20,000-70,000 rubles. for legal entities (clause 1 of article 13.19 of the Code of Administrative Offenses of the Russian Federation). In case of repeated misconduct, the fines will increase, respectively, to 30,000-50,000 and 100,000-150,000 rubles. (Clause 2, Article 13.19 of the Code of Administrative Offenses of the Russian Federation).

Typically, the reporting period is one year. During this time, you need to draw up a balance and submit it to all authorities on time.

But you can register and start working from any date within the calendar year, and then the reporting period will be shorter than the traditional one. In this case, the terms for preparing the balance sheet are usual: within 3 months after the end of the reporting period.

Another case is the liquidation of a company. For such a company, the reporting period ends with the date the liquidation record is made in the Unified State Register of Legal Entities (Art. 17 of Law No. 402-FZ), and the same 3-month period applies to the preparation and submission of reports.

Read more about where the liquidation balance sheet is provided in the material "Where to submit the liquidation balance sheet" .

An extended reporting period occurs when the decision to start a business is made at the end of the year and registration occurs after September 30 (for example, in October 2019). Then, according to clause 3 of Art. 15 of Law No. 402-FZ, the reporting period increases and lasts from October 1, 2019 to December 31, 2020. Such an increase does not affect the statutory deadline for the balance sheet.

Outcomes

You need to submit reports no later than the deadlines established by law. Failure to deliver the balance or delay in its submission will result in fines.

The deadline for the completion of the balance sheet for 2016 is different in normal situations, for new companies, during reorganization and liquidation. The balance is fined for the delay. But sometimes you don't have to pay the first such fine.

What are the deadlines for the delivery of the balance sheet for 2016

General order. The deadline for submitting the balance sheet for 2016 to the tax inspectorate and the territorial branch of Rosstat falls on March 31, 2017. The general deadline is no later than March 31 of the next year (subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation, paragraph 2 of Rosstat order of March 31, 2014 No. 220). Annual financial statements are also submitted to the founders of the company (shareholders).

Commercial organizations, which are not classified as small businesses, submit financial statements as part of the balance sheet, the statement of financial results and annexes thereto (part 1 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ). However, if an organization is obliged to conduct an audit, then an audit report must be submitted to the statistical authorities along with accounting. This must be done within 10 business days after the auditor's report is drawn up, but no later than December 31st.

You do not need to submit an audit report to the tax office. It is not part of accounting, and there are no special requirements for this in the Tax Code. In confirmation of this - the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724.

New companies... For organizations created after September 30, the first reporting year is from the date of their registration to December 31 of the next year (part 3 of article 15 of Law No. 402-FZ). They will hand over their accounting records for the first time next year.

Example
The organization was founded on October 14, 2016. She must submit financial statements for the first reporting year by April 2, 2018 inclusive (March 31, 2018 - Saturday). The report will cover the period from October 14, 2016 to December 31, 2017.

For companies established no later than September 30, the first reporting period will begin from the date of registration and end on December 31 of the same year (part 3 of article 15 of Law No. 402-FZ).

Liquidated organizations. For liquidated organizations, the last reporting year is from January 1 to the date of making an entry on liquidation in the Unified State Register of Legal Entities (Article 17 of Law No. 402-FZ). You need to submit accounting reports within three months from this date.

Example
The record on the liquidation of the organization was entered into the Unified State Register of Legal Entities on November 15, 2016, prepare the financial statements as of November 14, 2016, the reporting period - from January 1 to November 14, 2016. Accounting records must be submitted no later than February 15, 2017

Reorganized companies. In case of reorganization, the last reporting year is from January 1 of the year in which the last of the emerging companies was registered until the date of such registration (part 1 of article 16 of Law No. 402-FZ). The exception is cases of merger, when the last reporting year is the period from January 1 to the date when an entry was made in the Unified State Register of Legal Entities on the termination of the merged company (part 2 of article 16 of Law No. 402-FZ).

The reorganized company must submit accounting records no later than three months from the day that precedes the date of state registration of the last of the emerging companies or the date when an entry was made in the Unified State Register of Legal Entities on the termination of the activities of the affiliated organization (part 3 of article 16, part 2 of article 18 of Law No. 402 -FZ).

Companies created as a result of the reorganization make up accounting records as of December 31 of the year in which the reorganization took place (part 5 of article 16 of Law No. 402-FZ). And they hand over no later than March 31 of the next year.

Tour Operators, who do not publish their accounting records, submit a copy of it to Rosturizm. Since accounting is submitted along with information on financial security for a new period, it must be submitted no later than three months before the expiration of the current financial security (clause 4 of the Procedure approved by order of Rostourism of August 4, 2009 No. 175, paragraph 4 of Art. 17.3 of the Law of November 24, 1996 No. 132-FZ).

2016 balance sheet ahead of schedule

Let's say a company has already prepared financial statements in February and wants to submit paper forms in person. Be aware that officials have no right to refuse. Although the company has three months after the end of the reporting year to prepare and submit financial statements, it is possible to submit reports earlier - for example, in January or February. The law does not prohibit this.

Another thing is that it makes no sense to rush too much. Indeed, at the beginning of the year, securities for the past year may come from counterparties, which will affect the reporting. For example, delivery notes and acts for December.

But if you are sure that you will not receive any documents, submit reports when it is convenient for you, including in January or February. If tax authorities do not accept the report in person, send it to the inspectorate by mail or electronically.

Penalty for the violation of the deadline for the delivery of the balance sheet for 2016

For financial statements submitted later than the deadline in statistics, administrative liability is threatened under Article 19.7 of the Administrative Code of the Russian Federation:

• from 300 to 500 rubles - fine for the director;
• from 3000 to 5000 rubles - fine for the organization.

Tax inspectors will fine the company for the delay in reporting. Article 126 of the Tax Code of the Russian Federation provides for sanctions in the amount of 200 rubles. for each document in the reporting. That is, the more forms are required for a particular organization, the greater the fine. Accordingly, the maximum fine is 1,000 rubles. (200 rubles × 5).

Tax directors cannot be fined. However, they have the right to go to court to collect from 300 to 500 rubles. (part 1 of article 23.1, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

When will the fine for the violated deadline for the balance sheet be canceled?

In 2017, small and medium-sized enterprises, as well as the staff of such companies, can avoid a fine for the first administrative violation. Instead of a fine, they will issue a warning if three conditions are met (Article 4.1.1 of the Code of Criminal Procedure of the Russian Federation):

• the company is listed in the register of small and medium enterprises (rmsp.nalog.ru). If it meets the criteria of small or medium, but it is not in the register, the fine may not be canceled. And while officials are obliged to check for themselves whether the company is small or medium, an extra letter may be needed;
• the penalty for the violation is optional. For example, if the 2016 balance sheet deadline is violated, the company has the right to demand that the inspectors replace the fine with a warning;
• the company committed an administrative violation for the first time.

The last criterion is the most controversial. After all, if after paying the fine for the previous violation a year has passed, the new violation is considered not repeated, but the first (Article 4.6 of the Administrative Code of the Russian Federation). True, such arguments will have to be presented already in court. According to the tax authorities, only a company that previously did not violate the Code of Administrative Offenses of the Russian Federation can be exempted from the fine.

Let's say one penalty has already been replaced with a warning. This means that the year must be counted from the date when the warning decree came into force - as a rule, after 10 days from the date when the company received its copy (part 1 of article 30.3, paragraph 1 of article 31.1 of the Code of Administrative Offenses of the Russian Federation).

If a company has two violations, but one for cash regulations, and the other for delayed accounting, it is unlikely that it will be possible to replace the fine.

It is unprofitable for officials to replace a fine with a warning. Therefore, you may be required to submit a special, free-form petition. In the application, indicate that the company first violated the Code of Administrative Offenses of the Russian Federation. If officials doubt this, they themselves will check whether the company had any violations, according to their internal databases and judicial practice.

What penalties for accounting violations can you get rid of?

Violation

Company fine

Penalty for director or chief accountant

Organizations by March 31 (Friday) inclusive must submit financial statements to the tax authority at the place of registration (). This is also reminiscent of ours, which we recommend to save in your bookmarks so as not to miss other deadlines for paying taxes and fees, as well as submitting tax returns and calculations.

The financial statements of organizations (except for credit, state and municipal) include ():

• balance sheet (form according to OKUD 0710001);
• report on financial results (form according to OKUD 0710002);
• report on changes in equity (form according to OKUD 0710003);
• cash flow statement (form according to OKUD 0710004);
• report on the targeted use of funds (form according to OKUD 0710006);
• an example of drawing up explanations to the balance sheet and the statement of financial results (form according to OKUD 0710005).

Recall that a taxpayer is obliged to submit annual accounting (financial) statements to the tax authority at the location of the organization no later than three months after the end of the reporting year, except for cases when the organization, in accordance with Federal Law No. 402-FZ of December 6, 2011 " "(hereinafter - Law No. 402-FZ) is not obliged to maintain accounting records or is a religious organization, which for the reporting (tax) periods of the calendar year did not have an obligation to pay taxes and fees ().

In turn, accounting may not be kept by individual entrepreneurs and persons engaged in private practice - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and other objects of taxation or physical indicators that characterize a certain type of entrepreneurial activities. Also, a branch, representative office or other structural unit of an organization established in accordance with the legislation of a foreign state located in the territory of the Russian Federation is exempted from accounting, if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses and other objects of taxation in the manner prescribed by the specified legislation ().

At the same time, simplified methods of accounting, including, have the right to apply ():

• small businesses;
• non-profit organizations;
• organizations that have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ "".

We add that there are a number of exceptions to this norm ().

In addition to submitting reports to the tax authorities, organizations, by March 31, 2017 inclusive, must submit to Rosstat a mandatory copy of the annual accounting (financial) statements for 2016, as well as an auditor's report on it, if it is subject to mandatory audit ().