Tax payment deadline in 2021: table for legal entities

Income tax

Once a quarter, advance payments for income tax are transferred to organizations whose sales income over the previous four quarters did not exceed an average of 15,000,000 rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation). When calculating your average income, take into account the last quarter of the period for which you file your tax return. The deadline for transferring the advance payment for income tax is no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation).

However, it is also possible to pay income tax on a monthly basis. The organization is obliged to transfer monthly advance payments based on the profit received in the previous quarter if two conditions are simultaneously met:

• she did not apply to switch to monthly advance payments based on actual profits;
• its income for the previous four quarters exceeded an average of 15,000,000 rubles. per quarter (clauses 2 and 3 of Article 286 of the Tax Code of the Russian Federation).

Below is a table with the deadlines for paying income tax in 2018 by legal entities in various situations:

Income tax payment deadline in 2021

Who can benefit from support

The list of industries that will be able to receive an additional deferment was approved by Decree of the Government of the Russian Federation dated November 7, 2020 No. 1791. The type of activity from the list must be indicated in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs as the main one as of March 1, 2021.

Value added tax (VAT)

Transfer the VAT amount calculated based on the quarterly results in 2018 evenly over the next three months. Payment deadlines are no later than the 25th of each of these months. For example, the amount of VAT payable to the budget for the first quarter of 2021 must be transferred in equal installments no later than April 25, May 25 and June 25.

If the 25th falls on a non-working day, then VAT must be paid no later than the first working day following the non-working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). For example, November 25, 2021 falls on a Sunday, so the last day to pay the first part (share) of VAT for the third quarter is November 26, 2021. This procedure follows from the provisions of Article 163 and paragraph 1 of Article 174 of the Tax Code of the Russian Federation. We present the deadlines for paying VAT in 2021 in the table (for legal entities).

VAT payment deadlines in 2021

Tax under simplified tax system

Transfer advance payments for the single tax no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25. This procedure is established by Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

There are different deadlines for paying the single (minimum) tax at the end of the year. As a general rule, organizations must remit tax no later than March 31 of the following year, and entrepreneurs no later than April 30 of the next year. This follows from the provisions of paragraph 7 of Article 346.21 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation. We present the deadlines for paying the simplified tax system in 2021 in the table.

Deadlines for payment of the simplified tax system in 2021

Procedure for calculating and paying tax

This requires order. Financial issues are perceived most painfully by people. The soulless law is entrusted with monitoring the timely fulfillment of duties by citizens. It outlines the following rules for making tax payments:

• transferring money without waiting for the end of the prescribed period;
• independent repayment of tax debts, unless local or federal legislation stipulates otherwise;
• Payment is made in cash or transferred by bank transfer.

Taxes are considered paid when the following conditions are met:

• A bank employee received a payment document confirming the transfer of funds. In this case, the taxpayer’s account must contain a sufficient amount to cover the accrued tax.
• After the transfer, information about the transaction performed is reflected in the organization’s bank account.
• When citizens who are not engaged in entrepreneurial activities paid in accordance with the notification received by mail.
• Making a payment by an individual depending on his declared income.
• If the court decides to count the credited surpluses as current tax debt.

Tax debts are not repaid in the following cases:

• return of previously deposited money by decision of the bank or request of the taxpayer;
• revocation of the payment order by government agencies or the tax-paying citizen;
• the post office or regional management returned the funds transferred for the tax;
• When transferring money, the form was filled in incorrectly: the payment details and the name of the recipient were entered incorrectly.

If the money does not arrive in the Federal Tax Service account on time, a debt will appear that needs to be repaid urgently. This happens not only due to the desire to avoid the tax burden. When a citizen has obligations to other creditors, there may not be enough funds in the account to pay taxes. The explanation here is simple. First, the first financier in line receives the money.

It is better to meet the allotted time to pay taxes. The state does not waste money and will find effective ways to persuade. To encourage compliance with the law, penalties, fines and the Criminal Code are used.

Personal income tax on vacation and sick leave benefits

In general, personal income tax must be transferred from wages no later than the day following the date of payment. For example, the employer paid the salary for January 2021 on February 6, 2021. In this case, income was received on January 31. The tax must be withheld on February 6th. And the last date when personal income tax needs to be transferred to the budget is February 7, 2021.

However, personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from January 25 to February 15, 2021. Vacation pay was paid to him on January 20. In this case, consider the income received on the date of issuance of vacation pay - January 20. Tax must be withheld from the payment on the same day. And personal income tax must be transferred to the budget no later than January 31, 2018. Below we provide a table with the deadlines for paying personal income tax on vacation and sick leave benefits in 2021.

Deadlines for paying personal income tax on vacation and sick pay in 2018

Types of calculation and payment

The first method - by source of payment - refers to the case where taxes are transferred from wages. In this case, the tax payment is withheld by the employer from the employee’s earnings.

In this case, the payers will be tax agents: an individual entrepreneur or a legal entity.

The employee does not submit a declaration and does not transfer the required amount to the budget; all this falls on the shoulders of the employer.

An employee can submit a declaration to the inspectorate if he wants to receive a tax deduction.

The second method is declarative . It is used, for example, by individual entrepreneurs, notaries who are engaged in private practice, and other categories of persons, as well as by individuals for certain types of income received. The list of such income is contained in Art. 228 Tax Code (for example, rental income, from the sale of an apartment, etc.).

UTII

Transfer the calculated UTII amount no later than the 25th day of the first month following the expired tax period (quarter). That is, no later than April 25, July 25, October 25 and January 25 of the year. This is stated in paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation. Payment of advance contributions to the budget for UTII is not provided.

The deadline for paying UTII may fall on a non-working day. In this case, the tax must be transferred to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Deadline for payment of UTII in 2021

Payment deadlines

Tax legislation approves annual, quarterly and monthly reporting periods for income tax. During the year, organizations make advances that affect the final calculations.

The annual tax is paid until the time determined for filing the income tax return for the year. This means that the final settlement with the fiscal authorities must be made before March 28.

The deadlines for paying income tax in 2021 are set taking into account the option for calculating advance contributions to the company. If advances are not transferred, and the tax period for income tax is a quarter, half a year and 9 months, then you will need to deposit funds before April 28, July 28 and October 28.

If an enterprise pays monthly contributions and a quarterly advance as taxes, then the balance is transferred by the 28th of each month. Monthly advance transfers are included in the total amount of the quarterly advance, and quarterly advances are counted towards the full tax amount for the year.

Taxpayers should remember that the last date for payment of income tax may fall on a non-working holiday or weekend. In such a situation, the deadline for depositing funds is postponed to the next business day.

Unified agricultural tax

The deadline for paying the unified agricultural tax in 2021 (UST) is no later than March 31 of the year following the expired tax period. This follows from the provisions of paragraphs 3 and 5 of Article 346.9, paragraph 2 of Article 346.10 of the Tax Code of the Russian Federation.

The last day for tax payment (advance payment) may be a non-working day. In this case, transfer the amount of the unified agricultural tax (advance payment) to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Benefit of "Taxpayer"

Taxpayers can find out when income tax is due and how to correctly formulate a return in the online.nalogypro.ru service and the Taxpayer PRO PC. Professional software for accountants of organizations has such useful advantages as:

• Regular update . The system tracks amendments that have entered into legal force and offers users only valid document formats and instructions for their preparation.
• Optimization of business document flow . The program allows you to maintain financial and personnel records using a single information base. This greatly simplifies the work of the accounting department in enterprises of any size.
• Ease of use . The service has a simple and intuitive interface. Any novice accountant can learn to work in the Taxpayer PRO PC. If any questions arise, the specialist can refer to the detailed instructions, which describe all possible manipulations.
• Reasonable cost , availability of several software products. Clients can choose the appropriate versions of the program depending on their needs.
• Possibility to contact the operator to eliminate system errors and receive advice.
• Protecting documentation from tampering . All generated reports are certified using an electronic digital signature.

Trade tax on the territory of Moscow

The trading fee must be determined and paid every quarter. There are no reporting periods for the trade fee. Transfer the calculated amount of the trading fee to the budget no later than the 25th day of the month following the taxable period (quarter).

Property tax

The deadline for paying the property tax of organizations in 2021 and the deadlines for paying advances on this tax are established by the laws of the constituent entities of the Russian Federation. Regional authorities also set deadlines for payment of transport tax/advance payments.

As for the deadlines for paying land tax and advance payments thereon, they are established by local regulations.

Accordingly, if there are objects of taxation for corporate property tax, transport tax and/or land tax, the payer needs to familiarize himself with the relevant law in order to avoid untimely transfer of tax/advance payment.

Tax Basics

The regime for collecting government fees from the population is described in detail in Article 58 of the Tax Code of the Russian Federation. It covers the topic of making payments and talks about how the interest rate corresponds to the type of tax collected.

Here are its main provisions:

• You can pay the entire amount in full or several times, dividing it into parts. Calculation methods are influenced by all-Russian laws, as amended by local government regulations.
• The debt is repaid through the cash desk in cash or transferred to the bank account of the Tax Service.
• Money is donated not only in rubles. Foreigners or people who are not residents of the Russian Federation were allowed to pay in foreign currency.
• Bank settlements by payment order are a common practice. However, there are also non-standard payment methods. Taxes can be transferred through the cash desks of the regional administration, post offices or village administration.
• Each type of tax has its own payment period. The payment deadline is affected by local laws. Sometimes the deadline is postponed for a whole year. This is the maximum delay time. Such steps by regional authorities do not contradict federal legislation. They are carried out in strict accordance with the rules prescribed in the Tax Code of Russia.

Failure to comply with the deadlines established for payment is punishable by the accrual of penalties. The greater the tax debt, the greater the added amount, because it constitutes part of the money not received by the state.