Accountant calendar for 2021 - reporting deadlines

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by officials of the tax authorities (clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Deadlines for submitting reports to the Federal Tax Service in 2021

Clarifications on the preparation and presentation of reports

Deadlines for submitting reports to the Pension Fund in 2021

Summary reporting

Based on the requirements of Part 1 of Article 3 of Federal Law No. 208-FZ dated July 27, 2010 (as amended on November 4, 2014) “On Consolidated Financial Statements,” consolidated statements are prepared according to IFRS rules. The Russian Ministry of Finance draws attention to the fact that in this matter one should be guided by:

• IFRS, duly recognized for application on the territory of the Russian Federation;
• practice of applying IFRS in the Russian Federation, which is summarized in documents OP1-2012, OP2-2012, OP3-2013, OP4-2013, OP5-2014, OP6-2015, OP7-2015.

Deadline for submitting reports to the Social Insurance Fund in 2021

conclusions

It can be concluded that the reporting procedure did not change significantly in 2016. However, some amendments and additions made to regulatory legal acts, as well as clarifications from the Ministry of Finance of Russia and the Federal Tax Service of Russia last year and the beginning of 2016, affected the requirements for accounting by individual economic entities (for example, small businesses, companies subject to mandatory audit, non-profit organizations), which influenced the composition and content of their reports.

The deadline for submitting financial statements is 2021

FILES Archive of reporting deadlines by year: 2020

The deadlines for submitting reports in 2021 have retained their time intervals, that is, as before, they are determined not by a specific date, but by the deadline by which the report must be submitted.

The deadline dates, in turn, are differentiated depending on:

• types of reporting;
• calendar period for which they are submitted;
• the authority to which they are sent.

Among the expected innovations, it is expected that information about the work activities of employees will be included in the list of mandatory reports for the Pension Fund. As you know, in 2021, a program was launched to organize the recording of information about labor activities directly in the Pension Fund. Taking into account the position of the Central Office of the Pension Fund in 2021, the organization of accounting measures in the territorial branches of the Pension Fund should be intensified.

Otherwise, reports for the Pension Fund of the Russian Federation are provided in the same volume - on insured employees, on the insurance period of employees, on the insured.

The list of reports sent to the Federal Tax Service will remain unchanged: 2-NDFL, calculation of 6-NDFL, calculation according to SV, average headcount, income tax return, VAT return, declarations under the simplified tax system, UTII, Unified Agricultural Tax (depending on the taxation regime) , declaration on property tax of business entities, declaration on transport and land taxes, EUD.

The list of reports submitted to the FSS consists of the calculation of 4-FSS (deadlines vary depending on the type of filing - on paper or electronic media) and confirmation of the type of activity.

Accountant calendar for 2021 about working days and holidays

Any calendar about working days and holidays serves for the convenience of calculations, any consultant will tell you about this. You can compile it yourself or print a sample from the Internet, in any case, this will guarantee that drawing up reports and drawing up a balance will be much simpler, this is its advantage. Since the calendar will always tell you when there was a shortened and when there was a full working day and a lot of other statistical information. And you won’t have to look for it anywhere on a specialized service that is set up to provide everything you need for a fee (for example, these include Kontur Extern, Bukhonline and a number of others in the Ru zone). This document is also called a production calendar.

Bibliography References