Reporting deadlines for the 3rd quarter of 2021: table

Deadlines for submitting LLC reports to OSNO in the 3rd quarter of 2018.

Title page

This section includes information about the payer and the report itself:

• TIN and KPP codes are taken from the certificate received from the Federal Tax Service;
• By the correction number, you can understand whether corrections were made to the form. If this is the original version, then the code “0 – -” is indicated, for the updated report – “1- -”, “2- -”, etc.
• The provision period includes the calendar year and the code of the billing period within it in accordance with Appendix 3 to the Procedure. The code for 9 months is “33”.
• Tax office code - taken from the registration certificate.

• The code in the field “At location (accounting)” is selected from Appendix 4 to the Procedure and shows why the form is submitted to this particular Federal Tax Service. For example, if a legal entity - a resident of the Russian Federation submits a report at the place of its registration, then code 214 is indicated;
• Full name of the organization or full name of an individual.
• Type of activity code according to OKVED.
• If the report is submitted by the legal successor, then the fields “Reorganization (liquidation) form” and “TIN (KPP) of the reorganized organization” are used. The reorganization codes are in Appendix 2 to the Procedure. In this case, the billing period is coded in a special way, for which separate lines are provided in Appendix 3.
• Contact phone number in the format “8 – space – area code – space – phone number”
• Number of form sheets and attached documents (if any).
• Confirmation of the accuracy of the report. This block includes the name and signature of the responsible person and the date of signing. If the form is submitted by a representative, then information about him and the details of the power of attorney are indicated.
• Information about submitting the report. This block is filled out by an employee of the Federal Tax Service, so the payer leaves it empty.

Deadlines for submitting LLC reports to the simplified tax system in the 3rd quarter of 2018.

Our company is ready to offer you assistance in preparing any reporting, as well as maintaining full accounting.

Appendix 1 (subsections 1.1 and 1.2) and Appendix 2 to section 1

These sections of the report directly include the calculation of insurance premiums by type.

All lines of applications 1 and 2 have the same structure, each of them includes five cells reflecting indicators:

1. From the beginning of the billing period.
2. Over the last three months (July-September).
3. For July, August, September monthly.

At the beginning of Appendix 1, the tariff code from Appendix No. 5 to the Procedure is indicated. For a “normal” situation (general tax system and standard tariff), code “01” is indicated.

Subsection 1.1 of Appendix 1

Contains information about pension contributions:

1. Line 010 indicates the number of insured persons.
2. Line 020 – the number of persons whose benefits are included in the contribution base. It is clear that the number in line 020 cannot be more than in line 010. But it may well be less (for example, due to maternity leavers).

1. Line 021 indicates the number of highly paid employees whose benefits exceeded the limit (Article 421 of the Tax Code of the Russian Federation).
2. Line 030 contains information about all payments to insured persons.
3. Line 040 indicates amounts not subject to pension contributions (clauses 8, 9 of Article 421 and Article 422 of the Tax Code of the Russian Federation).
4. Line 050 contains the final basis for calculating pension contributions minus non-taxable amounts.
5. In line 051, from the indicator in line 050, “excessive” payments for individuals from page 21 are highlighted.
6. Line 060 contains the total amount of accrued pension contributions.
7. In lines 061 and 062, the indicator of line 060 is divided into amounts accrued from the “normative” and “excessive” (line 051) base.

Subsection 1.1 (end)

Subsection 1.2 of Appendix 1

It contains information on calculating health insurance premiums. It includes lines from 010 to 060 and is generally filled out in the same way as subsection 1.1. The difference is that for “medical” payments, the report does not highlight the “excess” base and contributions from it. Therefore, in subsection 1.2 there are no lines 021, 051, 061, 062.

Appendix 2

It contains information on the calculation of social security contributions, as well as payments that can be offset against these contributions.

1. Line 001 contains information about the category of social payments: they can be direct at the expense of the Social Insurance Fund (code 1) or carried out through the credit system (code 2).
2. Line 010 shows the number of insured persons.
3. Line 020 contains the total amount of payments in their favor.
4. Line 030 indicates the non-taxable amount, in accordance with clauses 8 and 9 of Art. 421 and art. 422 of the Tax Code of the Russian Federation.
5. Line 040 contains the amount of payments exceeding the established limit (clause 3 of Article 421 of the Tax Code of the Russian Federation).
6. Line 050 reflects the final base for calculating contributions minus non-taxable amounts.

1. Lines 051 – 054 from the database (if any) highlight payments to which special rates apply:

– in line 051 – remuneration of employees who have the right to perform pharmaceutical activities;

– in line 052 – the salary of seafarers who are part of the crew of ships registered in the international registry;

– in line 053 – payments made by individual entrepreneurs working under a patent (except for certain types of activities specified in clauses 19 and 45-48 clause 2 of Article 346.43 of the Tax Code of the Russian Federation);

– in line 054 – income of foreigners and stateless persons (except for citizens of member states of the Eurasian Economic Union - EAEU);

1. Line 060 contains the amounts of accrued insurance premiums, taking into account all the above factors.
2. Line 070 reflects the amount of employer expenses that are offset against insurance premiums (sick leave and other social benefits).

Appendix 2 (continued)

1. If the FSS fully or partially reimbursed the policyholder for the costs indicated in line 070, then the amount of compensation is reflected in line 080.
2. Line 090 can be filled in two ways:

– the amount of insurance premiums payable, if the policyholder’s expenses do not exceed the accrued payment (sign “1”);

Personal income tax

Until May 3, 2021 inclusive, a Calculation of the amounts of personal income tax calculated and withheld by the tax agent in Form 6-NDFL is provided. It should be noted that from 2021 the list of non-taxable personal income tax income has been expanded. This list includes, in particular, one-time payments of targeted social assistance at the expense of local budgets, budgets of constituent entities of the Russian Federation, the federal budget and extra-budgetary funds.

At the same time, the calculation of 6-NDFL for the 1st quarter of 2021 is submitted according to a new form approved by Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected]

Section 3 of the ERSV for the 3rd quarter. 2018 – “Personalized information”

This part of the DAM form includes individual information on individuals who are recipients of income. A separate section 3 must be completed for each insured person.

1. Lines 010, 020, 030 contain the adjustment number, reporting period and reporting year. The procedure for filling them out is the same as for similar data on the title page.
2. Lines 040, 050 reflect the information number and the date of its formation.
3. Subsection 3.1 on lines 060 – 150 contains personal data:

– in line 060 – TIN;

– in line 070 – SNILS;

– in lines from 080 to 100 – full name;

– in line 110 – date of birth;

– in line 120 – the code of the country of which the person is a citizen (for stateless persons – the code of the country that issued the identity card);

– in line 130 – gender;

– in lines 140 and 150 – code and details of the identity document;

– in lines 160, 170, 180 – a sign of registration of a person in the pension, medical and social insurance systems (1 - yes, 2 - no).

1. Subsection 3.2.1 (lines 190 – 250) includes the information necessary to calculate pension contributions and their amount for the last three months of the reporting period (July-September):

– line 190 contains the month number (01, 02 or 03);

– Line 200 reflects the code of the insured person from Appendix 8 to the Procedure. The code shows the category of employees from the point of view of calculating pension contributions in a special manner; for “ordinary” employees, the code “NR” is indicated;

– line 210 contains the amount of payments in favor of this person by month;

– line 220 indicates the monthly basis for calculating pension contributions within the established limit (for 2021 – RUB 1,021,000);

– on line 230 from the indicator on line 220, payments under civil contracts are allocated;

– line 240 contains the monthly amount of accrued contributions;

– line 250 summarizes all data on lines 210 – 240 for three months.

1. Subsection 3.2.2 is used if it is necessary to accrue additional pension contributions for a given employee in connection with work in harmful or dangerous conditions (Article 428 of the Labor Code of the Russian Federation). The data is filled in similarly to subsection 3.2.1, i.e. for three months monthly and for the quarter as a whole:

– line 260 indicates the month number (01-03);

– term 270 contains the tariff code from Appendix 5 to the Procedure; for the general tax system and the basic tariff for contributions, code “01” is indicated;

– line 280 reflects the amount of payments that are subject to additional tax:

– line 290 indicates the amount of accrued “additional” contributions;

– line 300 summarizes the monthly indicators of lines 280 and 290.

UTII and the Unified Simplified Declaration

The UTII declaration for the 1st quarter of 2021 is submitted until April 20, 2021. The current declaration form is used starting with reporting for the 1st quarter of 2021 (Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / [email protected] (as amended on October 19, 2016)

In 2021, the deflator coefficient k1, used in calculating UTII, has been increased and set at 1.868.

As for enterprises that do not carry out operations that result in the movement of funds in their bank accounts (at the organization's cash desk), and do not have objects of taxation, they have the right to submit a Unified (simplified) tax return. The deadline for submitting this report is April 20, 2021.