Reporting deadlines in 2021: accountant calendar, table

Tax preparers monitor the financial activities of each company or individual entrepreneur. They must constantly submit income tax returns to regulatory authorities and various funds - this is a mandatory event for all organizations without exception. The process of calculating income tax is provided for by current legislation.

In order to submit tax calculations on time, an accountant’s calendar for 2021

. With its help, everyone will know when to submit a report on monthly advance payments.

Download the reporting submission table

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DEADLINES FOR SUBMISSION OF BASIC REPORTING TO THE IRS IN 2021

In what cases should reporting be submitted electronically?

The legislation establishes that if the number of employees exceeds 100 people, then reports must be prepared and submitted by the entity only in electronic form. The same rule applies to enterprises classified as the largest.

For other subjects, there is the right to choose which form of reporting to use. However, from 2021, financial statements must be provided electronically, with the exception of small businesses.

When submitting reports to the Pension Fund of Russia, the electronic form of reports is required if the number of employees exceeds 25 people. Everyone else independently decides to submit reports to the regulatory authority on paper or electronically.

Information on the average number of employees can be submitted both electronically and on paper. The subject independently makes a decision on this issue. This rule also applies to reporting to the Social Insurance Fund.

Deadlines for submitting reports to the Pension Fund in 2019

Here is a table with the deadlines for completing SZV-M in 2021 by month:

For 2021, the SZV-STAZH report must be submitted no later than March 1, 2021.

Accountant Calendar 2021

One of the main assistants to an accountant in daily work is a special calendar, which allows you to timely prepare and submit the required reports to the relevant services, as well as pay the necessary fees in accordance with the current legislation of the Russian Federation.

Although no significant changes are expected in 2021 in the timing of the preparation of a package of reporting documents, attention should still be paid to the format of their execution and other related factors.

The Federal Tax Service has postponed reporting submission dates.

A message has appeared on the official website of the tax service about the postponement of deadlines for submitting reports and paying taxes. This decision is explained by the fact that non-working days are planned between March 30 and April 3. The basis for such changes was the Presidential Decree.

According to the accepted general rule, this year the declaration under the simplified tax system and financial statements had to be submitted by March 31 inclusive. Property taxes must be reported no later than March 30th. In the case of income tax, all reporting had to be submitted by March 28.

After the publication of the decree of the President of Russia, these days received the status of days off. As a result, the deadline for submitting reports was moved to the next working day. This means April 6, 2021.

The date change applies to the balance sheet and the following declarations:

· According to the simplified tax system. For individual entrepreneurs.

· According to the simplified tax system. For companies.

· For property tax.

· For income tax.

All this reporting documentation must be submitted by the close of business on April 6. An exception is the declaration under the simplified tax system for individual entrepreneurs. As before, it must be submitted to the Tax Service by April 30 inclusive. That is, in this case, no changes occurred.

Main innovations in 2021

In accordance with the adopted and signed Law “On Accounting” (No. 444-FZ dated November 28, 2018), as soon as the country enters the new year, several key additions and changes come into effect.

• Private and public organizations are not required to provide information about their activities to Rosstat - it is enough to send the required data to the tax service on time. The exception applies to documentation containing state secrets or determined by a special government decree.
• Introducing a mode for sending current reports only in electronic form. At the same time, small and medium-sized businesses can take advantage of the deferment until 2021 by drawing up the necessary documents in paper form.

Deadlines for submitting financial statements to the inspection authorities of the Federal Tax Service

Deadlines for submitting financial statements to Social Insurance authorities

Deadlines for submitting financial statements to the Pension Fund authorities

Some features of modern accounting principles

When performing their functional duties, accountants, as representatives of the interests of taxpayers, should take into account several main points:

• In case of late submission of reporting documents, the enterprise (organization) may be subject to a fine in accordance with current legislation. In addition, it is necessary to take into account the likelihood of various errors being identified by the tax inspector, for the correction of which no more than ten working days are allocated.
• The deadline for submitting reports does not take into account weekends and holidays, so it is automatically transferred to the next working day.
• From the beginning of 2021, a new form of the SZV-TD document is being introduced, which is associated with the transition to electronic work books. In particular, the report must contain the last name, first name, patronymic of the employee, his SNILS, date of admission and position held, structural unit, and in case of dismissal - date, order numbers, reason for termination of the contract.

Accounting specialists will help you generate the necessary reports in the 1C program, set up the system and electronic document flow, answer all the questions the company accountant may have, and advise on working in the program. To receive qualified assistance, just call the company’s phone number, or fill out the request form on the website.

Deadline for submitting financial statements in 2019

Annual financial statements must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.

If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99). For example, financial statements for 2021 must be submitted no later than April 1, 2021 inclusive (March 31 is a day off).

Postponement of deadlines on weekends and holidays

Currently, the rules continue to apply according to which, if the deadline for filing taxes falls on a weekend, it must be postponed to the next working day. This rule also applies to holidays.

The tax authority's explanations stipulate that this algorithm should apply not only to federal holidays, but also apply to regional celebrations.

Starting with reporting for 2021, these rules apply to reports to the Social Insurance Fund.

Fines 2021

We list the main types of fines for violating reporting deadlines in 2021.

Late submission of reports: responsibility

So, the deadlines for submitting reports in 2021 have not changed, and fines for failure to submit them have remained at the same level. According to the general rules, “lateness” in filing a declaration or “Calculation of insurance premiums” may entail a fine of 5% of the amount of tax reflected for payment, but not transferred, for each month of “delay,” incl. incomplete (Article 119 of the Tax Code of the Russian Federation). The maximum fine for failure to comply with reporting deadlines is 30% of the amount of tax unpaid according to the declaration, the minimum is 1000 rubles. (for example, if a zero declaration is not submitted).

Other forms of reporting provide for various measures of influence. Thus, failure to submit 6-NDFL is punishable by a fine of 1000 rubles. from the employer for each overdue month (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Impressive sanctions are also provided for late reporting to funds. For example, the fine according to the 4-FSS report will be 5% of the amount of contributions payable for each overdue month, but not more than 30% of contributions and not less than 1000 rubles. (Article 26.30 of the Law of July 24, 1998 No. 125-FZ). Such significant troubles can only be avoided by generating reports without violating the deadlines for their submission.