Tax events of October: what to pay and where to report

Organizational reports in October 2021

The tenth month marks the submission of quarterly reports for the 3rd quarter. Organizations report to the Federal Tax Service on taxes and fees, submit new reports on employees to the Pension Fund by October 28, send calculations of contributions for injuries to the Social Insurance Fund and fulfill the obligation to pay taxes, fees and insurance contributions. In addition to quarterly reporting forms, organizations and individual entrepreneurs submit current monthly reports and transfer advance payments.

until October 7, 2021

Report to statistics on product production using Form 1-IP (months)

Information on the production of products by an individual entrepreneur (form N 1-IP (month)). The report form is established by Rosstat Order No. 472 dated July 31, 2018.

Report to statistics on the sale of products using form No. 1-export

Information on the sale (shipment) of products (goods) at the location of buyers (consignees) (form N 1-export). The reporting form is established by Order of Rosstat dated July 6, 2016 N 327

Report statistics at the beginning of the academic year to universities and vocational schools

Information about the educational organization carrying out educational activities in educational programs of secondary vocational education (form N SPO-1) Information about the educational organization carrying out educational activities in educational programs of higher education - bachelor's programs, specialty programs, master's programs (form N HPE-1) Report forms are established by Rosstat Order No. 535 dated August 15, 2017

Special situations when submitting reports

If an organization ceases operations in October 2021, it generates final reports for all taxes and submits a balance sheet with all attachments. Managers of new legal entities want to know when to submit financial statements if the company was created in October 2021 - this depends on the legal form. If we are talking about a commercial company, then it will report for the year, until March 30 of the next year. Budgetary and financial companies report quarterly and monthly.

IMPORTANT!

All new organizations, even those that do not have employees and do not have an employment contract with the sole founder-director, are required to report monthly to the Pension Fund in the SZV-M form. The report contains information about the director.

There are no separate reporting requirements for new organizations; they submit all reports, including accounting reports, according to a standard schedule. Therefore, the deadlines for submitting reports, if an LLC was opened in October 2021, do not differ from those provided for other legal entities under similar taxation regimes.

Some taxes (their amounts and frequency) are established by regional and local authorities; find out about such obligations in the territorial department of the Federal Tax Service of Russia or in the local administration.

Scope of application

Any business entity, that is, LLC, individual entrepreneur, joint-stock company, etc. is closely connected with the state with tax obligations, and with employees - with obligations to pay wages and transfer compulsory insurance contributions.

The time frame within which a business entity is required to fulfill its tax obligations varies significantly depending on:

• tax regime;
• type of tax;
• provisions of federal laws and regulations;
• provisions of regional norms;
• forms for submitting reports in paper or electronic form.

The accountant's calendar for 2021 is equally suitable for all business entities, regardless of the taxation regime, since it provides users with a differentiated list of deadlines for tax obligations - monthly, quarterly or annual.

Using the calendar we have developed, the business entity will not allow violations of tax legislation in terms of compliance with the deadlines provided for in Art. 57 Tax Code of the Russian Federation.

Financial statements

State employees are required to submit accounting reports for the past 9 months. The composition and content of accounting records for public sector institutions is determined by:

• Instruction No. 33n - for budgetary and autonomous institutions;
• Instruction No. 191n - for government institutions and authorities.

Commercial organizations are not required to prepare interim financial statements, but many accountants prepare a balance sheet for 9 months of the year. This allows:

1. Identify counting and arithmetic errors in accounting.
2. Correct any shortcomings.
3. Find unrecorded transactions and facts of economic activity.
4. Initiate reconciliations of mutual settlements with counterparties.
5. Reduce the amount of overdue debt at the end of the year.
6. Eliminate overpayments and arrears of taxes and contributions.
7. Eliminate arrears in staff salaries.

The preliminary balance sheet is drawn up according to general rules. There is no need to approve the report or submit it to the tax authority.

All reporting until October 1, 2021

Apply for excise tax refund

Submitting an application for tax refund indicating bank account details for transferring funds and submitting a bank guarantee.

Submit an application for refusal of VAT exemption or its suspension

Submission of an application: • for refusal of VAT exemption; • on suspension of the use of VAT exemption.

Report to statistics on the level of prices in the housing market

Information on the price level in the housing market (form N 1-Рж) The report form is established by Order of Rosstat dated 05.08.2016 N 390

Report to statistics on salary arrears

Information on overdue wages (form N 3-F). The report form is established by Rosstat Order No. 485 dated 08/06/2018 until October 2, 2019

Report to statistics using form 3-farmer

Information on the production of livestock products and the number of livestock (form N 3-farmer). The report form is established by Rosstat Order No. 545 dated August 24, 2017.

Report to harvest statistics

Information on the harvest of agricultural crops (form N 2-farmer) The report form is established by Order of Rosstat dated 08/24/2017 N 545 Information on the harvest of agricultural crops (form N 29-СХ) The form is established by Order of Rosstat dated 04/08/2016 N 387

Mandatory payments October

In addition to the reporting deadlines, the tax calendar for October 2021 also provides for the payment of mandatory payments to the budget and extra-budgetary funds. Payment deadlines:

Accountant calendar by quarters

1st quarter 2021

2nd quarter 2021

3rd quarter 2021

4th quarter 2021

Statistical reporting

In addition to tax and accounting forms, companies and entrepreneurs submit statistical reports. The list of mandatory reporting forms is determined for each respondent individually. Find out what reporting is provided for legal entities and individual entrepreneurs in October on the official website of Rosstat. To obtain information, simply enter the company's TIN. Some forms and deadlines have changed. From 2021, all statistical reporting is submitted only in electronic form (Law No. 500-FZ of December 30, 2020). For delivery, a qualified electronic digital signature of the head of the organization is required.

Report to statistics on the production and shipment of goods and services in form P-1

Information on the production and shipment of goods and services (Form N P-1) The form is established by Order of Rosstat dated August 21, 2017 N 541

Report to statistics on product production using the PM-prom form

Information on production of products by a small enterprise (form N PM-prom) The report form is established by Order of Rosstat dated 08.21.2017 N 541 Report to statistics on production of products in form 1-IP (months) Information on production of products by an individual entrepreneur (form N 1-IP (months)). The report form is established by Rosstat Order No. 472 dated July 31, 2018.

Report to statistics using form No. P (services)

Information on the volume of paid services to the population by type (form N P (services)) The report form is established by Order of Rosstat dated August 31, 2017 N 564

until October 31, 2021

Pay personal income tax on vacations and sick leave

Payment of the amount of calculated and withheld tax in the case of payment to the taxpayer of income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay.

Submit a report on Form 6-NDFL

Submission in electronic form (on paper - if the number of individuals who received income in the tax period is up to 25 people): • calculation of the amounts of personal income tax calculated and withheld by the tax agent. Calculation according to form 6-NDFL, the procedure for filling out and submitting, the format for submitting in electronic form are approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450.

Apply for excise tax refund

Submitting an application for tax refund indicating bank account details for transferring funds and submitting a bank guarantee.

Declaring the application of the application procedure for VAT refund

Submitting an application to apply the application procedure for tax refund, indicating bank account details for transferring funds and submitting a bank guarantee (guarantee agreement).

Submit payment for subsoil use

Submission of calculation of regular payments for the use of subsoil and payment of 1/4 of the payment amount calculated for the year. The calculation form was approved by Order of the Ministry of Taxes of Russia dated February 11, 2004 N BG-3-21/98.

Submit a mineral extraction tax declaration

Submission of a tax return for mineral extraction tax The form of the declaration, the format of submission in electronic form, the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated May 14, 2015 N ММВ-7-3/197. Please note that starting with the declaration for March 2021, you must use the new declaration form and the procedure for filling it out. This was stated in the Order of the Federal Tax Service of Russia dated December 20, 2018 N ММВ-7-3/827. Taxpayers must use the form (format) and procedure for filling out a tax return for mineral extraction tax in accordance with the appendix to the letter of the Federal Tax Service of Russia dated December 20, 2018 N SD-4-3/24833.

Individuals – submit a notification about the selection of taxable objects for property tax benefits

Submission to the tax authority of a notification about selected taxable objects in respect of which, at the taxpayer’s choice, a tax benefit is provided. The application form for a tax benefit, the filling procedure, and the format in electronic form are approved by Order of the Federal Tax Service of Russia dated November 14, 2017 N ММВ-7-21/897. The notification form for selected objects was approved by Order of the Federal Tax Service of Russia dated July 13, 2015 N ММВ-7-11/280. The recommended format for submitting a notification about selected objects is approved by Order of the Federal Tax Service of Russia dated November 15, 2017 N ММВ-7-21/930.

Submit to the tax authority notifications about the selected land plot in respect of which a tax deduction is applied

Submission to the tax authority of a notification about the selected land plot in respect of which a tax deduction is applied for 2021. The application form for the provision of a tax benefit, the procedure for filling out, the electronic format are approved by Order of the Federal Tax Service of Russia dated November 14, 2017 N ММВ-7-21/ 897. The form of notification of the provision of tax benefits was approved by Order of the Federal Tax Service of Russia dated March 26, 2018 N ММВ-7-21/167. The recommended format for submitting a notification in electronic form is approved by Order of the Federal Tax Service of Russia dated May 23, 2018 N ММВ-7-21/329.

According to: ppt.ru

Brokerage account in Sberbank

Urgent cash loan or express loan?

07.10.2019 00:00

until October 21, 2021

Submit a notice for VAT exemption

Submission of a notice of the use of the right to exemption from the duties of a taxpayer in accordance with paragraph 1 of Art. 145 of the Tax Code of the Russian Federation and documents confirming the right to such exemption. The notification form was approved by Order of the Ministry of Taxes and Taxes of Russia dated July 4, 2002 N BG-3-03/342.

Submit a notice to extend the VAT exemption

Submission of a notice: • on the extension of the use of the right to exemption over the next 12 calendar months from the performance of the taxpayer’s duties in accordance with paragraph 1 of Art. 145 of the Tax Code of the Russian Federation and documents confirming the right to such exemption, • or refusal of exemption. The notification form was approved by Order of the Ministry of Taxes and Taxes of Russia dated July 4, 2002 N BG-3-03/342.

Newly created organizations - submit information on the average number of employees

Presentation of information on the average number of employees. The information form was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 N MM-3-25/174.

Submit a single (simplified) tax return

Submission of the declaration. The declaration form was approved by Order of the Ministry of Finance of Russia dated July 10, 2007 N 62n.

Submit a report on Form 4-FSS and a report on the use of injury contributions - in paper form

Submission (on paper) of calculations of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. Form 4 - FSS calculation and the procedure for filling out the form are approved by Order of the FSS of the Russian Federation dated September 26, 2016 N 381. Simultaneously with Form 4-FSS, a report is submitted on the use of the amounts of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases for the financial support of preventive measures to reduce industrial injuries and occupational diseases of workers for 2021. The recommended report form is given in the letter of the Federal Social Insurance Fund of the Russian Federation dated February 20, 2017 N 02-09-11/16-05-3685.

Submit a report on form DSV-3

Submission of a register of insured persons for whom additional insurance contributions for a funded pension have been transferred and employer contributions have been paid. Form DSV-3 of the register, the procedure for submission, format in electronic form are approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 06/09/2016 N 482p.

Individuals who pay additional fees on their own. contributions to a funded pension - provide this information to the Pension Fund

Submission of information - copies of payment documents for the past quarter with marks from the credit institution on execution.

Submit a journal of received and issued invoices

Presentation of the log of received and issued invoices in the established format in electronic form. The format of the accounting journal in electronic form is approved by Order of the Federal Tax Service of Russia dated March 4, 2015 N ММВ-7-6/93. The form of the accounting journal and the rules for maintaining the accounting journal are approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137. The list of codes for types of VAT transactions is approved by Order of the Federal Tax Service of Russia dated March 14, 2016 N ММВ-7-3/136.

Report to statistics on financial liabilities in form P-6

Information on financial investments and liabilities (form N P-6) The report form is established by Rosstat order No. 509 dated 01.08.2017

Pay indirect taxes and submit a declaration on them

• Payment of indirect taxes, with the exception of excise taxes on marked excisable goods • Submission of a tax return on indirect taxes. Documents are submitted simultaneously with the tax return in accordance with the Treaty on the Eurasian Economic Union. The declaration form, filling procedure, and electronic format are approved by Order of the Ministry of Finance of Russia dated September 27, 2017 N CA-7-3/765.

Pay the water tax and submit a declaration on it

Submission of declaration and payment of tax. The declaration form, filling procedure, and electronic format are approved by Order of the Ministry of Finance of Russia dated November 9, 2015 N ММВ-7-3/497.

Report to statistics using form 1-M-GOZ (state defense order)

Information on concluded contracts, financing of state defense orders and debts of state customers to defense industry organizations for defense orders completed under a state contract (Form N M-GOZ). The report form is established by Rosstat Order No. 602 dated October 8, 2018.

Submit a UTII declaration

Submission of the UTII declaration. The declaration form, filling procedure, and electronic format are approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414.

Report to statistics using form 1-СХ-prices (prices for agricultural products)

Information on prices of producers of agricultural products (form N 1-СХ-prices). The form was approved by Rosstat Order No. 623 dated October 23, 2018.

Responsibility for reporting deadlines in 2021

All dates and dates are established by current legislation. Organizations are held liable for violating the deadline or deliberately delaying payments. For violation of the conditions, fines are shown in the amount of five percent of the amounts of unpaid taxes. Income tax agents may also impose a maximum penalty. For payments that are reflected in a late form, this sanction is charged in the amount of 30% of the amount. And the minimum fine is 1,000 rubles, regardless of the amount of tax. In order to avoid fines, insured persons and tax payers must submit reports on time. All actual profit received is taxable for the entire reporting period.

Documents for submission to the Russian Pension Fund

In this section, it is necessary to pay special attention to the new SZV-TD report form, in which, among other things, it is required to enter the Last Name, First Name, Patronymic and SNILS of employees, date of hiring and position held, structural unit and date of dismissal (indicating the reason ).

The presented innovation is associated with the gradual transition of personnel structures to electronic work books and the abandonment of paper media.

It should be noted that the deadlines for submitting documents in the accounting calendar do not take into account weekends and holidays, therefore, according to current legislation, the deadline for submitting reports can be postponed to the next working day.

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 contact form on the website.

until October 10, 2021

Report to statistics on the remuneration of workers in culture, healthcare, education, science and social services

Information on the number and remuneration of cultural workers by personnel category (Form N ZP-culture) Information on the number and remuneration of healthcare workers by personnel category (Form N ZP-health) Information on the number and remuneration of education workers by personnel category (form N ZP-education) Information on the number and remuneration of employees of organizations carrying out scientific research and development, by personnel category (form N ZP-science) Information on the number and remuneration of workers in the social service sector by category of personnel (form N ZP- social) Report forms are established by Order of Rosstat dated December 27, 2018 N 781.

Report to statistics on the movement of goods

Statistical form “Accounting for the movement of goods” The form was approved by Decree of the Government of the Russian Federation of December 7, 2015 N 1329

Report to statistics on investment activity

Survey of investment activity of organizations (Form N IAP) The report form is established by Order of Rosstat dated August 30, 2017 N 562