Deadline for filing income tax returns in 2021

How are the deadlines for filing income tax returns determined in 2021?

Organizations are required to report their profits at the end of the year. The income tax return for the year (tax period) must be submitted no later than March 28 of the year following the reporting year (clause 4 of Article 289 of the Tax Code of the Russian Federation). But this does not mean that you only need to send a declaration to the Federal Tax Service once a year. According to Articles 285 and 289 of the Tax Code of the Russian Federation, all companies must also summarize interim results. The reporting periods for income tax are the first quarter, half a year and nine months. (Clause 2 of Article 285 of the Tax Code of the Russian Federation). The declaration for each reporting period must be submitted to the Federal Tax Service no later than the 28th day of the month following this period. The specific deadlines for submitting the declaration depend on how the organization pays advance payments (clause 2 of Article 285, clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation):

• or the organization pays quarterly advance payments in 2021;
• or the organization pays monthly advance payments in 2021 based on actual profits.

Accounting statements 2021

Annual financial statements must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.

March 31, 2021 is Saturday. Therefore, organizations (regardless of the applied taxation regime) must submit financial statements for 2017 to the Federal Tax Service and statistical authorities on the next working day. That is, no later than 04/02/2018.

If quarterly advance payments are made in 2021

If in 2021 the company makes quarterly advance payments, then the declaration of profit received must be submitted to the Federal Tax Service no later than the 28th day of the month following the end of the quarter (if it falls on a weekend or holiday, the deadline is postponed to the next working day). Below in the table we show the deadlines for submitting the income tax return in 2021 if submitted quarterly.

Accounting statements for 2021 to the Federal Tax Service and Rosstat

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

If monthly advances are made in 2021

If an organization pays monthly advance payments based on actual profits, then in 2021 the declaration must be submitted on time - no later than the 28th of the next month (weekends and holidays are also postponed). However, the annual declaration must be submitted according to the general rules - no later than March 28, 2021. We present in the table the deadlines for the monthly submission of declarations in 2021.

It is necessary to submit a declaration even if in any period there is no obligation to pay income tax (paragraph 1 of paragraph 1 of Article 289 of the Tax Code of the Russian Federation).

Who submits Form 200.00 in 2021?

“Declaration for individual income tax and social tax” (form 200.00) is submitted by taxpayers: legal entities

,
individual entrepreneurs
, with the exception of those working under special tax regimes (STR).

The declaration is also submitted by persons engaged in private practice

on contributions and deductions in your favor.

200.00 form is not drawn up by an individual entrepreneur, and also by a legal entity. persons working for SNR for farming or farming, on the basis of a simplified declaration, patent.

Declaration form in 2021 (form)

The new form of the income tax return was approved by order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572 “On approval of the form of the tax return for the income tax of organizations, the procedure for filling it out, as well as the format for submitting the tax return for the income tax of organizations in electronic form." .

This new declaration form came into force on December 28, 2016. In 2021, organizations must submit a declaration using this form. That is, for all the periods of 2021, which you can see in the tables above, you need to use this particular income tax return form.

Reporting calendar for the third quarter of 2021

September has begun, which means that the next reporting period is just around the corner. We will submit forms for the third quarter and reports for 9 months of 2021. There is also work for the near future - this is the submission of the SZV-M form, excise tax returns, indirect taxes, income tax returns (for those who calculate monthly advance payments) and some other forms.

So, the tax calendar for the third quarter of 2018 . Information taking into account postponements due to weekends.

* Note. The journal is submitted by entities that are not VAT payers, or exempt under Article 145 of the Tax Code, and are not recognized as tax agents in the event that they issue and (or) receive invoices when carrying out intermediary activities.

Responsibility 2021

Submitting an income tax return in 2021 in violation of deadlines is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation). And it provides for tax and administrative liability.

Fines

In 2021, the fine under Article 119 of the Tax Code of the Russian Federation is 5% of the amount of tax that must be paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period. Moreover, you will need to pay for each full or partial month of delay from the date established for filing the declaration. The total amount of the fine for the entire period of delay can be from 1000 rubles. up to 30 percent of the unpaid tax amount according to the declaration. If the tax is paid in full on time, the fine will be 1000 rubles. If the organization paid only part of the tax, then the fine is determined from the difference between the amount of tax that must be paid according to the declaration and the amount actually transferred to the budget on time.

What are the penalties for violating deadlines?

The table below lists the penalties for late submission of reports in 2021.

Where can I download the form template 200.00 for IS SONO?

Healthy

• Preparation of tax reporting for the 1st quarter of 2021;
• What to do if the revision of the TNF in 1C differs from the revision of the template in IS SONO?

You can get a form template 200.00 for IS SONO on the website.

The template for 2021 is available in the section Activities - Information systems - IS SONO - Software - Tax reporting form templates - For 2021.