For LLCs with and without employees
| date | Reporting form and payments | Tax regimes | Where to submit reports | Penalties | |||
| simplified tax system | BASIC | UTII | Unified agricultural tax | ||||
| October 15, 2018 | Pay insurance premiums for September 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| Submit the SZV-M report for September 2021 | * | * | * | * | Pension Fund | 500 per employee | |
| Pay an advance payment for personal income tax for July-September 2021 based on a tax notice | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay additional contributions to the funded pension to the Pension Fund for September 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |
| October 22, 2018 | Submit the 4-FSS report for 9 months of 2021 (on paper) | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| Submit your UTII declaration for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Provide a report on the use of insurance premiums to finance preventive measures in the Social Insurance Fund for the 3rd quarter of 2018 | * | * | * | * | FSS | 1000 or 5% for each month of delay | |
| Provide form DSV-3 to the Pension Fund for the 3rd quarter of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |
| October 25, 2018 | Submit your VAT return for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| Pay UTII tax for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Payment of advance payment under the simplified tax system for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay VAT for the 3rd quarter of 2021 (OSNO companies and tax agents can split the quarterly payment into three parts and pay them during the quarter by the 25th of each month) | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Submit the 4-FSS report for 9 months of 2021 (electronically) | * | * | * | * | FSS | 1000 or 5% for each month of delay | |
| October 29, 2018 | Providing a declaration (tax calculation) for income tax for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| Pay an advance payment of income tax based on the results of the reporting period for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay the first monthly advance payment of income tax in the 4th quarter of 2021 (for companies that pay advances monthly during the quarter) | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| October 30, 2018 | Submit calculations for insurance premiums for 9 months of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| October 31, 2018 | Submit the 6-NDFL report for 9 months of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
Accountant
OCTOBER 1
Personal income tax: - payment of sick leave and vacation pay. For subsoil users: — mineral extraction tax declaration. VAT: - application for refusal of VAT exemption. For excise tax payers: - application for reimbursement and submission of a bank guarantee for June 2021; for March 2021
OCTOBER 9
Insurance premiums: - notification of underutilization of the amounts of contributions for preventive measures for injury.
OCTOBER 12
Corporate income tax: - payment of tax on state and municipal securities for monthly and quarterly reporting periods.
OCTOBER 15
Insurance contributions: - payment of contributions for pension, social, medical insurance; — payment of contributions for injuries; — payment of additional contributions to the funded pension; — form SZV-M for individual (personalized) accounting. Personal income tax: - advance payment. For EGAIS participants and other excise tax payers: - advance payment of excise taxes. Simplified tax system: - message about the loss of the right to use the simplified tax system.
OCTOBER 18
For EGAIS participants and other excise tax payers: - notice of advance payment of excise taxes; — notice of exemption from payment of advance excise taxes.
OCTOBER 19
Payment for negative impact on the environment: - payment of quarterly advance payments. For EGAIS participants and other excise tax payers: - declarations (except for the volume of grapes); — corrective declarations (except for the volume of grapes); — copies of declarations in electronic form to Rosalkogolregulirovanie (except for the volume of grapes).
22 OF OCTOBER
Information on the average number of employees: - organizations created (reorganized) in September 2021. Unified (simplified) tax return: - declaration for 9 months of 2018. Insurance contributions: - Form 4 - Social Insurance Fund (on paper) for injuries; — injury report; — form DSV-3 for individual (personalized) accounting; — information on individual (personalized) accounting. VAT: — journal of invoices; — notification of the use of the right to exemption; — notification of extension of exemption or refusal of it. Indirect taxes: - payment of tax; - declaration. Water tax: - declaration and payment of tax. UTII: - declaration.
THE 25TH OF OCTOBER
Insurance premiums: - Form 4 - Social Insurance Fund (in the form of an electronic document) for injuries; — injury report. VAT: - declaration in electronic form; — declaration on paper; — payment of 1/3 of the tax; - payment of the full amount of tax. For foreign organizations: — VAT declaration; — payment of VAT. UTII: - payment of tax. simplified tax system: - advance payment; — declaration and payment of tax in connection with the termination of business activities; — declaration and payment of tax in connection with the loss of the right to apply the simplified tax system. Agricultural producers: - declaration and payment of Unified Agricultural Tax in connection with the termination of business activities. Subsoil users: - payment of mineral extraction tax. Trade fee: - payment of the fee. For EGAIS participants and other excise tax payers: - declaration and payment of excise taxes for September 2021, July 2021, April 2021; — bank guarantee for excise duty exemption for September 2021, July 2018, April 2021.
29TH OF OCTOBER
Corporate income tax: - payment of the first advance in the fourth quarter; — declaration and advance payment for the third quarter, for September; — tax calculation for the third quarter, for September; — advance payment if revenue exceeds 5 million rubles, 15 million rubles; — payment of an advance if income did not exceed an average of 15 million rubles. for each quarter of the previous 4. Subsoil users: - notification of corporate income tax about an unproductive well for the third quarter, for September.
OCTOBER 30
Insurance premiums: - calculation of insurance premiums for pension, social, and medical insurance. Organizational property tax: - calculation of advances. Currency control: - report on the movement of funds of legal entities and individual entrepreneurs.
OCTOBER 31
Personal income tax: - payment of sick leave and vacation pay;
- Form 6-NDFL. For subsoil users: — mineral extraction tax declaration; — calculation of payments and payment of 1/4 of the payment for the use of subsoil. Land tax: - notification of the selected land plot in respect of which a tax deduction is applied. Property tax for individuals: - notification of selected objects for the provision of tax benefits. VAT: - application for reimbursement, bank guarantee. For excise tax payers: - application for reimbursement and submission of a bank guarantee for July 2021; for April 2021 Date of publication: 09/21/2018
For individual entrepreneurs with employees
| date | Reporting form and payments | Tax regimes | Where to submit reports | Penalties | |||
| simplified tax system | BASIC | UTII | Unified agricultural tax | ||||
| October 15, 2018 | Pay insurance premiums for September 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| Submit the SZV-M report for September 2021 | * | * | * | * | Pension Fund | 500 per employee | |
| Pay an advance payment for personal income tax for July-September 2021 based on a tax notice | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay additional contributions to the funded pension to the Pension Fund for September 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |
| October 22, 2018 | Submit the 4-FSS report for 9 months of 2021 (on paper) | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| Submit your UTII declaration for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Provide a report on the use of insurance premiums to finance preventive measures in the Social Insurance Fund for the 3rd quarter of 2018 | * | * | * | * | FSS | 1000 or 5% for each month of delay | |
| Provide form DSV-3 to the Pension Fund for the 3rd quarter of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |
| October 25, 2018 | Submit your VAT return for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| Pay UTII tax for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Payment of advance payment under the simplified tax system for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay VAT for the 3rd quarter of 2021 (OSNO companies and tax agents can split the quarterly payment into three parts and pay them during the quarter by the 25th of each month) | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Submit the 4-FSS report for 9 months of 2021 (electronically) | * | * | * | * | FSS | 1000 or 5% for each month of delay | |
| October 30, 2018 | Submit calculations for insurance premiums for 9 months of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
| October 31, 2018 | Submit the 6-NDFL report for 9 months of 2021 | * | * | * | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay |
Blog
Submit your UTII declaration for the third quarter of 2021
Who rents:
Organizations and individual entrepreneurs carrying out business activities subject to a single tax in territories where a single tax has been introduced.
More details:
Tax Code of the Russian Federation Art. 346.28, paragraph 1
Submit electronically to the tax authorities a log of received and issued invoices for the third quarter of 2018
Who rents:
Persons who do not have, or are exempt from, obligations to pay VAT, are not tax agents, when carrying out intermediary activities on behalf of a commission agent (agent), or on the basis of transport expedition contracts, as well as when performing the functions of a developer.
More details:
Tax Code of the Russian Federation Art. 174, clause 5.2
Submit Form 4-FSS on paper for the nine months of 2018
Who rents:
Payers of insurance premiums who make payments and other benefits to individuals.
More details:
Federal Law No. 125 of July 24, 1998 Art. 3
Submit on paper “zero” reporting in Form 4-FSS for the nine months of 2021
Who rents:
Legal entities of any organizational and legal form that are policyholders.
More details:
Federal Law No. 125 of July 24, 1998 Art. 3
Submit a report on the use of insurance premiums to finance preventive measures in the Social Insurance Fund for the third quarter of 2018
Who rents:
Insurers under compulsory social insurance against industrial accidents and occupational diseases.
More details:
Federal Law No. 125 of July 24, 1998 Art. 3
Submit the DSV-3 form to the Pension Fund for the third quarter of 2021
Who rents:
The employer of the insured person who pays additional insurance contributions to the funded part of the labor pension.
More details:
Federal Law No. 56 of April 30, 2008, Art. 2, paragraph 2
Submit a single (simplified) tax return for 9 months of 2021
Who rents:
Taxpayers who do not carry out transactions that result in the movement of funds in their bank accounts (at the organization's cash desk), and who do not have objects of taxation for these taxes.
More details:
Tax Code of the Russian Federation Art. 80, clause 2, paragraph 2
Submit a declaration and pay indirect tax on imported goods for September 2021
Who rents:
Taxpayers when importing goods from the territory of the EAEU member states.
More details:
Tax Code of the Russian Federation Art. 143, clause 1, paragraph 3 EAEU Treaty of May 29, 2014
Submit a declaration and pay the water tax for the third quarter of 2018
Who rents:
Organizations and individuals engaged in special and (or) special water use.
More details:
Tax Code of the Russian Federation Art. 333.8
Provide a notice of maximum retail prices for each brand (each name) of tobacco products from November 2018
Who rents:
Taxpayers for whom combined tax rates are established when determining the estimated cost of tobacco products.
More details:
Tax Code of the Russian Federation Art. 179
Pay the fee and provide information on the number of aquatic biological resources subject to removal from their habitat as permitted bycatch for September 2021
Who rents:
Organizations and individual entrepreneurs engaged in extraction (catch) of aquatic biological resources.
More details:
Tax Code of the Russian Federation Art. 333.1, clause 2
Submit your return and pay your gambling tax for September 2021
Who rents:
Organizations carrying out entrepreneurial activities in the gambling business.
More details:
Tax Code of the Russian Federation Art. 365
For individual entrepreneurs without employees
| date | Reporting form and payments | Tax regimes | Where to submit reports | Penalties | |||
| simplified tax system | BASIC | UTII | Unified agricultural tax | ||||
| October 15, 2018 | Pay an advance payment for personal income tax for July-September 2021 based on a tax notice | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| October 25, 2018 | Submit your VAT return for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | |||
| Payment of advance payment under the simplified tax system for the 3rd quarter of 2021 | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
| Pay VAT for the 3rd quarter of 2021 (OSNO companies and tax agents can split the quarterly payment into three parts and pay them during the quarter by the 25th of each month) | * | Inspectorate of the Federal Tax Service | 1000 or 5% for each month of delay | ||||
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Deadlines for submitting reports for the 4th quarter of 2021
We have prepared a taxpayer reporting calendar for the 4th quarter of 2021.
Save it for yourself so you don’t have to look for it later. It’s convenient to share on social networks - you won’t lose it yourself, and you’ll help your friends. Under the header there are buttons for Facebook, VKontakte, Odnoklassniki and Twitter. To the right there are buttons to save the reporting schedule for the 4th quarter of 2021 to “favorites” or to the diary on “Clerk”. You can also print the table.
And use our Google taxpayer calendar, which will remind you of the need to submit a particular report.
Table. Deadlines for submitting reports for the 4th quarter of 2018
| Declaration form, calculation, information | Approved | Deadline |
| Information on the average number of employees | ||
| Information on the average number of employees for the previous calendar year | Order of the Federal Tax Service of the Russian Federation No. MM-3-25/ [email protected] dated March 29, 2007 | January 21 |
| Social Insurance Fund | ||
| Form 4 FSS of the Russian Federation. Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage | FSS Order No. 381 dated 09/26/2016 (as amended by Order No. 275 dated 06/07/2017) | January 21 (hard copy) January 25 (in the form of an electronic document) |
| Personal income tax | ||
| Providing tax agents with information about the impossibility of withholding personal income tax from individuals (form 2-NDFL) | Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] | March 1 |
| Calculation of personal income tax amounts calculated and withheld by the tax agent (6-NDFL) | Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] (as amended on January 17, 2018) | April 1 |
| Certificate of income of an individual (form 2-NDFL) | Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] | April 1 |
| Tax return for personal income tax (form 3-NDFL) | Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/ [email protected] | April 30 |
| Insurance contributions for pension and health insurance | ||
| SZV-M Information about the insured persons | Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p | 15th of November December 17 January 15 |
| DSV-3 Register of insured persons for whom additional insurance contributions for funded pension are transferred and employer contributions are paid | Resolution of the Board of the Pension Fund of the Russian Federation 06/09/2016 No. 482p | January 21 |
| Calculation of insurance premiums | Order of the Federal Tax Service of Russia No. ММВ-7-11/ [email protected] dated 10.10.2016 | January 30 |
| Calculation of insurance premiums for peasant farms without employees | Order of the Federal Tax Service of Russia No. ММВ-7-11/ [email protected] dated 10.10.2016 | January 29 |
| Personalized reporting to the Pension Fund (forms SZV-STAZH and ODV-1) | Resolution of the Board of December 6, 2018 No. 507p | March 1 |
| VAT, excise taxes and alcohol | ||
| Presentation of the log of received and issued invoices in the established format in electronic form for the fourth quarter of 2021. The log is submitted by non-VAT payers, taxpayers exempt under Article 145 of the Tax Code, not recognized as tax agents, in the case of issuing and (or) receiving invoices by them - invoices when carrying out business activities under intermediary agreements. | Clause 5.2. Article 174 of the Tax Code of the Russian Federation | January 21 |
| Submission of a tax return on indirect taxes when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union | Order of the Federal Tax Service of Russia dated September 27, 2017 No. SA-7-3/ [email protected] | 20 November 20th of December January 21 |
| Tax return for value added tax | Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ [email protected] dated 10/29/2014 (as amended on 12/20/2016) | The 25th of January |
| Tax return on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing products | Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ [email protected] dated January 12, 2016 | November 26 December 25 The 25th of January |
| Tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles | Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ [email protected] dated January 12, 2016 | November 26 December 25 The 25th of January |
| Tax return on excise taxes on tobacco (tobacco products), tobacco products, electronic nicotine delivery systems and liquids for electronic nicotine delivery systems | Order of the Federal Tax Service of Russia dated February 15, 2018 No. ММВ-7-3/ [email protected] | November 26 December 25 The 25th of January |
| Submission of declarations on alcohol (with the exception of declarations on the volume of grapes) | Decree of the Government of the Russian Federation dated 08/09/2012 No. 815 (as amended on 05/13/2016) | The 25th of January |
| UTII | ||
| Tax return for UTII | Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/ [email protected] | January 21 |
| Unified (simplified) tax return | ||
| Unified (simplified) tax return | Order of the Ministry of Finance of the Russian Federation No. 62n dated February 10, 2007 | January 21 |
| Single tax paid in connection with the application of the simplified tax system | ||
| Tax return for tax paid in connection with the application of the simplified taxation system | Approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected] | April 1 (organizations) April 30 (IP) |
| Unified agricultural tax | ||
| Tax return for the unified agricultural tax | Approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ [email protected] dated 07/28/14 (as amended on 02/01/2016) | April 1 |
| Income tax | ||
| Tax return for income tax of organizations calculating monthly advance payments based on actual profit received | Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/ [email protected] | November 28 December 28th 28 January |
| Tax return for income tax of organizations for which the reporting period is the first quarter, half a year and nine months | Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/ [email protected] | March 28 |
| Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld (when calculating monthly payments) | Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/ [email protected] | November 28 December 28th 28 January |
| Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld | Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/ [email protected] | March 28 |
| Tax return for income tax of a foreign organization | Order of the Ministry of Taxes and Taxes of the Russian Federation of January 5, 2004 No. BG-3-23/1 | March 28 |
| Tax return on income received by a Russian organization from sources outside the Russian Federation | Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 23, 2003 No. BG-3-23/ [email protected] | November 28 December 28th 28 January |
| Property tax | ||
| Declaration on property tax of organizations | Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/ [email protected] (as amended on October 4, 2018) | April 1 |
| MET | ||
| Tax return for mineral extraction tax | Order of the Federal Tax Service No. ММВ-7-3/ [email protected] dated 05/14/2015 (as amended on 04/17/2017) | November 30th January 9 January 31 |
| Water tax | ||
| Tax return for water tax | Order of the Federal Tax Service No. ММВ-7-3/ [email protected] dated 09.11.2015 | January 21 |
| Gambling tax | ||
| Tax return for gambling business tax | Order of the Federal Tax Service of Russia dated December 28, 2011 No. ММВ-7-3/ [email protected] (as amended on April 17, 2017) | 20 November 20th of December January 21 |
| Transport tax | ||
| Tax return for transport tax | Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/ [email protected] | 1st of February |
| Land tax | ||
| Tax return for land tax | Order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/ [email protected] (as amended on August 30, 2018) | 1st of February |
| Financial statements | ||
| Financial statements | Approved by Order of the Ministry of Finance No. 66n dated 07/02/10 ( as amended on 03/06/2018 ) | April 1 |
| Environmental payments | ||
| The calculation of payment for negative impact on the environment | Order of the Ministry of Natural Resources of Russia dated 01/09/2017 No. 3 | 10th of March |
| Calculation of the amount of environmental fee | Approved by order of Rosprirodnadzor dated August 22, 2016 No. 488 | 14th of April |
The reporting deadlines for the 3rd quarter of 2021 can be found in this table.
