Tax reporting: submission deadlines, submission methods, extension of submission deadlines

Any organization or individual entrepreneur becomes a taxpayer from the moment of state registration with the assignment of a unique TIN number, and it is from this moment that they have obligations to submit tax returns (calculations), accounting and statistical reporting, regardless of the actual implementation of business activities.

From this article you will learn:

1. What is tax reporting
2. What applies to tax reporting
3. General requirements for filling out a tax return
4. Procedure for submitting tax reports
5. Deadlines for submitting reports for organizations and individual entrepreneurs
6. Responsibility for late submission of reports
7. Useful links on the topic

What is tax reporting

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;
• completeness and timely payment of taxes and other obligatory payments established by the legislation of the Russian Federation to the relevant budget,

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.

What applies to tax reporting

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 payments for taxes 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.

Tax return

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:

• about 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 dated March 17, 2003, 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

Advance payment calculation

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.

New VAT return

The VAT return for the first quarter of 2021 must be submitted in a new form, which was approved by Order of the Federal Tax Service dated December 28, 2018 No. SA-7-3/ [email protected] Its development is a consequence of the increase in the VAT rate, as well as other amendments that were made to the tax legislation over recent years.
The form has not changed since 2021; the Federal Tax Service simply issued explanatory letters on how to fill it out. Let's briefly list the main changes. In section 3, lines 010 and 030 indicate rates of 20% and 20/120. To reflect transactions that began in 2021 and ended in 2021, the old rates remained in lines 041 and 042 - 18% and 18/118. Also in this section, lines appeared to reflect the tax base and tax amount: 043 - for taxpayers who refused the zero VAT rate; 044 - for tax free participants. Line 135 was added to reflect the deduction amount.

In Section 9, line 036 has appeared, in which exporters of goods to the EAEU states must enter the corresponding code: Armenia, Belarus, Kazakhstan, Kyrgyzstan. In Appendix 1 to Section 9, line 116 has been added for this code. On those sheets of Section 9 where the cost of sales is distributed according to tax rates, new rates have been added - 20%.

The instructions for the declaration form provide clarified explanations for buyers of secondary aluminum and alloys and scrap metal. They must fill out section 2 for the goods listed in paragraph 8 of Art. 161 of the Tax Code of the Russian Federation, indicate in line 060 the amount of VAT that is paid for the seller, and put dashes in lines 010–020.

In Appendix 1, transaction codes from 1011432 to 1011443 have been added to the instructions for filling out the declaration. They are needed by participants in the tax free system, who compensate for VAT paid by foreigners, and by re-exporters who have the right to use a 0% rate.

General requirements for filling out a tax return

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 dated 02.04.2002 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;

Tax reporting deadlines in 2021

The deadlines for submitting tax reports for each tax and other obligatory payments can be found in:

1. Reporting Summary Table
2. Tax calendar for 2021
3. Insurance premiums in 2021 to the Pension Fund, Social Insurance Fund, FFOMS (rates, tariffs, changes)
4. Changes in insurance premiums from 01/01/2021
5. Changes in tax legislation from 2021
6. New KBK codes from 01/01/2021

Unified agricultural tax payers lose VAT benefits

From 2021, payers of the Unified Agricultural Tax are payers of VAT. If the organization worked for OSNO, then there is no need to restore VAT, which has already been deducted.

In addition, for Unified Agricultural Tax payers there will be a special procedure for deducting VAT for construction projects. The Ministry of Finance provides clarifications in letter dated 02/07/2018 No. 03-07-11/7258. So, if an organization collected invoices even before it became a VAT payer, and the construction project will be put into operation in 2021, then VAT cannot be deducted. However, VAT can be taken into account in the cost of goods classified as expenses.

Organizations on the Unified Agricultural Tax will be able to receive an exemption from the obligation to pay VAT for a year if the amount of income excluding VAT for the previous tax period under the Unified Agricultural Tax does not exceed (Article 145 of the Tax Code of the Russian Federation):

• 100 million rub. for 2021;
• 90 million rub. for 2021;
• 80 million rub. for 2021;
• 70 million rub. for 2021;
• 60 million rub. for 2022 and subsequent years.

Responsibility for late submission of reports

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.

The article was written and posted on December 16, 2012. Added - 12/08/2014

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