Tax reporting: features of formation and submission to the Federal Tax Service

Generating reliable reporting is an important task for an enterprise. Errors may result in the tax authority not recognizing part of the expenses or not accepting the report. Therefore, it is important to ensure that the primary form is filled out correctly and completely, and to record all business transactions in the accounting accounts.

The task of preparing reports is greatly facilitated by the use of special programs or online services. If you timely and correctly enter primary data into the program and reflect transactions, then reports on all types of taxes, contributions and balance can be generated automatically. The service or program will also take care of up-to-date reporting forms, help avoid errors when filling them out, and allow you to send reports via the Internet in electronic form. If you prefer to fill out reporting forms manually, carefully read the comments and explanations for filling them out.

Now let’s list the reports that the organization must submit:

What penalties are provided for failure to submit and late submission of accounting reports?

Violation of the rules for the presentation of financial statements is subject to administrative and tax liability. Such violations include failure to submit or untimely submission of annual accounting (financial) statements to the tax authority.

The fine for violating the deadline for submitting reports to the tax authority will be:
- 200 rubles for each unsubmitted form - from the organization (clause 1 of Article 126 of the Tax Code of the Russian Federation);

- from 300 to 500 rubles - from officials of the organization (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Is it possible to correspond with the tax office through your personal account?

The website nalog.ru says that through your personal account you can also:

• Make inquiries to the tax office regarding debts to the budget, overpayments, offset and refund of overpayments, etc.
• Receive an extract from the USRN regarding yourself.
• Check with the tax office regarding the status of payments for taxes, penalties, fines, etc.
• Send applications to the Federal Tax Service for clarification of an unclear payment, payment documents (if you found errors in them yourself), applications for offset/refund of overpayments.
• Submit documents for registration of a legal entity, making changes to the Unified State Register of Legal Entities, registering separate divisions and deregistering them, registering as UTII payers.

Go to Nalog.ru website

What is included in tax reporting?

Each type of tax has its own reporting form and its own deadline for submission to the Federal Tax Service, established by law and the Tax Code.

The IFTS reporting includes the following types of documents:

• tax returns of the established form provided at the end of the reporting period;
• information about advance payments;
• information containing the average number of employees of the enterprise for the past calendar year.
• other forms of documents provided by legislative authorities related to the calculation and making of mandatory payments, provided upon request or on the personal initiative of the taxpayer.

Tax reporting, regardless of the form, is prepared in several copies: one is kept in the organization’s files, the other is submitted to the Federal Tax Service.

How to monitor the status of report submission and receive confirmations?

All reports submitted through the personal account of the Federal Tax Service are displayed in the menu item “List of transferred files”:

You can view details for each report by clicking on the link in the “Status” column. All the details will be visible here, and you can also download confirmation documents or a certificate of refusal:

How to send

Review and submit report. It is considered accepted when the inspection sends a notice of entry.

1. In the “Federal Tax Service” section, create a report “Accounting (financial) statements”, KND 0710099. For companies using the simplified tax system, select the form “Simplified accounting (financial) statements”, KND 0710096.
   • What forms must budget organizations submit?

   What form must be submitted when reorganizing (liquidating) an organization?

2. Check the organization details on the title page.
   How can I change my details?
3. Fill the form.
   How to add sections?
Read also:  DAM for the 1st quarter: how to reflect the reimbursement of last year’s social insurance expenses

• How to indicate that an organization is non-profit?
• How to fill out a zero report if there is no activity?

Tax returns

From the point of view of jurisprudence, a tax return is a written statement of a subject of the Russian Federation conducting commercial activities on its territory about the objects of taxation, expenses, profits received and its sources, tax benefits, base, a certain amount of tax or other information on the basis of which it is provided accrual and payment of mandatory payments.

Based on this definition, it follows that if the provisions of the Tax Code of the Russian Federation, regarding a specific tax, do not provide that in the absence of an object subject to taxation, the declaration is not submitted, then it will still have to be submitted, even with zero data.

Each type of tax has its own tax return form:

• on land tax;
• according to UTII;
• according to personal income tax;
• tax on profits received from business activities;
• according to the simplified tax system and VAT.

A taxpayer with only one or more types of taxes, who does not carry out activities that result in no movement of cash in accounts in financial institutions or at the cash desk of an enterprise, and who does not have objects of taxation for them, submits a simplified single declaration to the Federal Tax Service.

Declarations for those types of taxes for which business entities are exempt from obligations to the state are not submitted to the authorized authorities, based on the use of a special tax calculation regime - UTII, simplified tax system and unified agricultural tax.

The procedure for filling out and forms of tax calculations, as well as the system for submitting and types of declarations in electronic form, were approved by the Federal Tax Service on the recommendation of the Ministry of Finance of the Russian Federation for each type separately.

The payer of contributions and his authorized representative certify the document with a signature and company seal, thereby confirming the completeness and reliability of the information contained in it.

At the end of the reporting period, the Federal Tax Service Inspectorate reports are submitted to subordinate institutions within the time limits established by the Tax Code of the Russian Federation for each type of payment.

Calculation of advance payments

Information on an advance payment is a statement by a business entity about the tax base, established benefits, accrued payment amount or other information that is the basis for determining and making an advance payment to the state treasury. This IFTS reporting in accordance with the Tax Code of the Russian Federation is provided in exceptional cases regarding a certain tax.

Tax reporting for individual entrepreneurs with simplification, OSN, UTII

Reporting provided for individuals can be divided into the following categories:

• reporting, depending on the use of a particular tax calculation system;
• reporting for employees, if any;
• reporting on cash transactions.

Reporting depending on the taxation system used

Based on the chosen tax calculation system, the individual entrepreneur must provide the following documents to the Federal Tax Service:

It is important ! In cases where several tax regimes are used at once, it is necessary to separately carry out accounting, provide reporting to the Federal Tax Service and pay taxes.

Book of accounting of expenditure transactions made and profit received

Maintaining this form is provided for all individual entrepreneurs using OSN and STS. But since 2013, it is not required to be certified by the tax office. At the same time, every entrepreneur must have a numbered and laced KUDIR; failure to do so will result in a fine of 200 rubles.

Individual entrepreneurs using UTII do not keep a book, but in this case they take into account material indicators: square meters, number of staff units. How exactly they should do this is not provided for by law.

Reporting provided for by the Tax Code of the Russian Federation for employees

It can be divided into several categories:

• Federal Tax Service reporting;
• documentation provided to the Pension Fund and Social Security.

Tax reporting provided by the organization for its employees, if any:

Cash transactions: reporting

Individual entrepreneurs carrying out operations directly related to the issuance, storage, and registration of cash financial resources are required to adhere to cash discipline: compliance with the established limit, generation of cash documents.

Keeping records of cash transactions does not depend on the taxation system and the availability of a cash register. In the absence of a cash register, you can use forms that are strict reporting documents. Since the beginning of 2014, the implementation of cash transactions for individual entrepreneurs has been significantly simplified - there is no need to use a cash book and cash register.

Entrepreneurs generate only documents on the basis of which they can confirm the payment of wages. According to the simplified procedure, small organizations and individual entrepreneurs (number of employees no more than 100 and revenue less than 800 million per year) no longer set a cash balance limit.

What is needed for the reporting to be accepted?

To ensure that tax authorities do not refuse to accept electronic reporting, you need to:
- use the accounting format approved by the Federal Tax Service;

— certify the reporting with an enhanced qualified electronic signature. Moreover, the data of the owner of a qualified electronic signature verification key certificate must coincide with such data in the submitted reporting;

— send documents to the inspectorate at your location.

Failure to comply with this procedure will serve as grounds for the tax office to refuse to accept reports. In this case, the inspector will generate a notice of refusal and send it to the organization.

Control ratios

The Federal Tax Service of Russia has published control ratios with which taxpayers can clarify the correctness of their accounting statements (letter of the Federal Tax Service of Russia dated July 31, 2021 No. BA-4-1 / [email protected] ). Using these control ratios, accountants can check accounting records for errors and inaccuracies.

note

If the submitted financial statements do not pass the test for control ratios, the organization will receive a notification through the EDF operator with an error code. After this, you can sell the updated statements. And the initially submitted reports will be uploaded to the GIR BO.

Briefly about GIR BO

The abbreviation GIR BO literally means “State Information Resource of Accounting Reports.”
This is an online service for financial statements of organizations, as well as audit reports on these statements. As a general rule, all organizations are required to submit a copy of their financial statements to their tax office. The following are exempt from this:

• state enterprises;
• Bank of Russia;
• religious organizations;
• organizations submitting financial statements to the Bank of Russia;
• organizations whose financial statements contain information related to state secrets;
• in cases established by the Government of the Russian Federation.

Reorganized and liquidated companies do not send their latest financial statements to the State Investment Inspectorate.

note

GIR BO will be available to all users from May 2021. It will allow you to obtain free information about the financial statements of any organization. It will also be possible to receive a copy of the reporting signed with an electronic signature of the Federal Tax Service of Russia.

Tax reporting: what is it?

Entrepreneurial activity cannot be carried out without control by the state, represented by authorized authorities.

Tax authorities are called upon to perform the following functions:

• control over compliance by tax agents and taxpayers with the tax code;
• checking the correctness of the calculation of taxes payable;
• control over the completeness and timely fulfillment of obligations.

Therefore, every tax payer is obliged not only to transfer them to the treasury, but also to report on their accrual to the relevant authorities.