Terms of taxes payment for the 3rd quarter Terms of payment of taxes and fees
And local budgets are fixed in regulations local authorities(Articles 12, 363, 383, 387, 397 of the Tax Code of the Russian Federation). In this article, we will consider the terms of payment tax payments for different categories of taxpayers for main taxes.
General information about tax payments
You can pay taxes and advances on them no later than the last day of the established deadline. With a later payment, penalties are charged for the period of delay (clause 2 of article 57; clause 3 of article 58 of the Tax Code of the Russian Federation). A taxpayer (tax agent) can be fined for being late with the payment of tax (Articles 122 and 123 of the Tax Code of the Russian Federation), and fines are not applied to late advance payments.
The deadlines for the payment of taxes and fees are established in days (calculated in working days), or in calendar days (taking into account non-working days) (clause 6 of article 6.1 of the Tax Code of the Russian Federation).
If the last day of the payment deadline coincides with a non-working day, it is postponed to the next weekday following it (clause 7 of article 6. 1 of the Tax Code of the Russian Federation).
Terms of payment of taxes by individuals
By property taxes citizens who are not individual entrepreneurs receive notifications from the Federal Tax Service Inspectorate with the amount of payment, for which they only need to pay tax on time.
Property tax of individuals, land and transport taxes must be paid no later than December 1 of the year after the reporting year. That is, the last day of tax payment for 2016 will be December 1, 2017. If a notification from the Federal Tax Service Inspectorate arrives less than 30 days before the end of the payment deadline, or after December 1, then the citizen has another 30 days in stock. For example, the notification was received on November 25, which means the tax is paid until December 25, while late fees will not be charged (clause 6 of article 58 of the Tax Code of the Russian Federation).
If an individual has submitted a 3-NDFL declaration on receipt of income in the reporting year, then the self-calculated tax is transferred no later than July 15 of the year following the year of receipt of income.
Terms of payment of taxes by individual entrepreneurs and organizations
Individual entrepreneurs are paid by the IFTS insurance premiums"For myself" in following dates:
- fixed contributions of the FFOMS and the Pension Fund of the Russian Federation with income not exceeding 300,000 rubles. - no later than December 31 of the current year (for 2017 - 01/09/2018),
- contributions from the Pension Fund of the Russian Federation from the amount of income over 300,000 rubles. - no later than April 1 of the next year (for 2017 - 04/02/2018).
Individual entrepreneurs' taxes on their own property, land and transport are paid in the same way as taxes for individuals.
For individual entrepreneurs and legal entities, the tax payment terms will depend on the applicable tax regime.
OSNO assumes the following tax payment terms:
- for personal income tax for individual entrepreneurs, the timing of advance payments is July 15 for the six months, October 15 for the 3rd quarter, January 15 of the next year for the 4th quarter;
- Corporate income tax - in case of quarterly advance payments, it is paid no later than the 28th day of the month following the expired quarter, annual tax - until March 28; with monthly advances - payment on the 28th of each month of the reporting period.
- VAT for the past quarter is paid in equal installments no later than the 25th day of each of the three months following the quarter.
- Corporate property tax - if the region has established reporting periods, it also sets the deadline for the annual payment; then the deadlines for quarterly payments should not be later than April 30, July 30 and October 30.
For those applying special regimes, the taxpayer's calendar will be as follows:
- STS - tax advances are transferred by organizations and individual entrepreneurs no later than April 25, July 25, October 25; organizations pay annual tax no later than March 31 of the next year, and individual entrepreneurs - April 30.
- UTII - tax is paid by individual entrepreneurs and organizations for each quarter on April 25, July 25, October 25 and January 25.
- Unified agricultural tax - an advance payment for half a year of individual entrepreneurs and organizations is paid on July 25, the annual tax - no later than March 31 of the next year.
- Patent system - only individual entrepreneurs are used, and the payment period depends on the duration of the patent: up to 6 months - paid before the end of the "patent" period; from 6 months to a year - 1/3 of the cost is paid within 90 days from the beginning of the validity, and 2/3 - before the expiration of the patent.
Timeframes for Paying Taxes by Employers
All employing organizations, as well as individual entrepreneurs who have employees, pay for them:
- Personal income tax - on the first working day after the day of payment of income to an individual; from sick leave and vacation pay, the tax is transferred on the last day of the month of their payment;
- insurance contributions to the Federal Tax Service Inspectorate (for the Pension Fund, FSS, OMS), contributions to the FSS for "injuries" - no later than the 15th day of the month following the month of income accrual.
VAT reporting quarterly or for 9 months - what is the deadline for payment?
Who pays VAT: payers for general regime and tax agents, as well as business entities that are exempt from VAT, but expose source documents with a dedicated tax.
Value added tax is calculated based on the results of each quarter, and not on an accrual basis: it is incorrect to calculate VAT for 9 months. The tax period is a quarter (Article 163 of the Tax Code of the Russian Federation). The total payment deadline is no later than the 25th day of each of the three months following the reporting period (clause 1 of article 174 of the Tax Code of the Russian Federation).
Based on the results of the VAT declaration for the 3rd quarter of 2018, working with economic entities Russian Federation, VAT payers and tax agents must pay tax in the amount of 1/3 of total amount tax in stages. Terms of VAT payment for the 3rd quarter of 2018:
- the first part of the tax (1/3 of the total tax amount) - until 10/25/2018;
- the second 1/3 - until 26.11. 2018;
- third 1/3 - until 12/25/2018.
Moreover, if the due date falls on a day off, it is postponed to the first working day.
Special deadlines are established for import operations and for tax agents working with foreigners.
So, enterprises - importers of goods from the EAEU countries pay VAT until the 20th day of the month following the one in which the given goods were registered (clause 19 of Appendix No. 18 to the Treaty on the EAEU). If a certain payment date is provided for under the lease agreement, then the tax is paid on the same day.
When importing goods from other countries, VAT is paid along with all customs payments.
Tax agents who interact with non-residents must transfer the tax at the same time as payment for goods, works, services (clause 4 of article 174 of the Tax Code of the Russian Federation).
VAT payment for the 3rd quarter of 2018
When forming a payment order, we rely on the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n. Appendices 1 and 2 of this order contain detailed description the rules for its registration. The tax payment for the 3rd quarter contains general information:
- The payment status (field 101) the economic entity indicates 01. If you tax agent, which means your status is 02.
- Information about the taxpayer: full name, TIN and KPP, bank details.
- Details of the tax authority.
- Code budget classification we indicate 182 1 03 01000 01 1000 110.
- OKTMO place of business.
- The indicator of the reason for payment (field 106): set TP - current payment.
- The period (field 107) for which we pay has the form: КВ.03.2018.
- In field 108, indicate 0 (zero).
- In field 109 we display the reporting date.
Example
LLC "Obereg", based on the results of operations for the 3rd quarter of 2018, must pay VAT in the amount of 45,548 rubles. The tax amount must be divided into three equal parts and paid 1/3 every month before the due date. However, the head of the organization decided to make the full payment of the tax in one payment. VAT report submitted on 18.10.2018.
The VAT payment for the 3rd quarter of 2018 is as follows:
Don't know your rights?
Basic requisites: what should you pay attention to?
For error-free crediting of the payment to the budget, we rely on the details described above. We pay special attention to KBK. For payment of a certain type of payment (tax, penalty interest, fine), its own BCC is allocated. We will group information about the KBK into a table:
If you make a mistake in the KBK, this can lead to the formation of debt and the accrual of penalties. This moment can be corrected by an application to clarify the payment.
If you nevertheless made a mistake in the KBK or did not pay the first part of 1/3 of the tax, a demand from the tax authorities will come. For late payment, they will charge interest for the first 30 days at the rate of 1/300 of the refinancing rate. Subsequent days - 1/150 of the rate. Payment for VAT payment for the 3rd quarter of 2018, upon request, has the following details:
Purpose of payment in the payment order
To reflect information about the tax and the period for which it is paid, field 24 "Purpose of payment" is set aside in the payment order. Here we specifically indicate the type of tax, its share and the period for which we transfer it. When paying income tax, the period is indicated in the purpose of payment for 9 months for VAT, quarterly reporting, therefore, in the purpose of payment for VAT we put "for the 3rd quarter of 2018".
An example of the purpose of payment when paying the first part of the tax:
1/3 VAT for the 3rd quarter of 2018.
When paying the entire amount of tax in one payment, we indicate:
VAT for the 3rd quarter of 2018.
If we pay penalties, a fine on demand, in the appointment we put:
Penalty (penalties) for VAT for the 3rd quarter of 2018 based on the requirement<номер>from<дата>.
Pay VAT for 3 quarters of 2018 in stages within the time period regulated by law. When generating a payment document, we indicate the correct details so that the payment is correctly credited. This will free the business entity from unnecessary costs and attention from the tax service.
Companies and individual entrepreneurs on the simplified tax system are obliged to make an advance payment on the simplified tax system to the budget on a quarterly basis, as well as pay tax for the year (4th quarter). The article contains the terms of payment, examples of calculation for the objects “income” and “income minus expenses”, as well as samples of payments.
Attention! We have prepared documents that will help you pay correctly and on time single tax with the "simplified". Download for free:
You can fill out reports on the simplified tax system online and submit it via the Internet at. She transmits any reports online in automatic mode. You can send declarations and calculations to tax office, social fear, Pension Fund, Rosstat and other government agencies. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of Russia. Try it for free:
Terms of payment of advance payments and tax on the simplified tax system
The simplified tax period is a calendar year (4th quarter). Reporting is the first quarter, half year (2 quarter) and 9 months (3 quarter).
“Simplifiers” quarterly calculate the amount of the advance payment and transfer the tax under the simplified tax system to the budget.
The deadline for payment of advances is no later than the 25th day of the month following the reporting period. The transfer of the amount must be made before the end banking day... In this case, the IFTS will receive an advance payment on time.
Tables. Dates of transfer of tax payments under the simplified tax system
Calculation of advance payments for the simplified tax system: object "income"
The calculation of advance payments must be made by all firms and individual entrepreneurs using the simplified tax system. The amount is determined on an accrual basis from the beginning of the year. Advances for previous reporting periods are excluded from the result obtained. The positive difference is the amount to be paid to the budget.
When using the object of taxation “income” for calculating the advance payment, the income received for the quarter (see Section I of the Books of Income and Expense Accounting) is multiplied by the tax rate. Recall that it can vary from 1 to 6%. Some regions charge lower rates.
The resulting value "simplified" has the right to reduce by the amount paid for the period from January to September 2018:
- contributions for compulsory insurance;
- contributions under contracts voluntary insurance workers in terms of temporary disability;
- hospital benefits for the first 3 days of illness.
For these indicators, see section IV of the Ledger of Income and Expenses.
Please note: companies and individual entrepreneurs that are employers have the right to reduce the advance by the above amounts of contributions and benefits only by half (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
We also note: firms and individual entrepreneurs that are engaged in trade have the right to reduce the calculated amount of avas by the paid trade fee.
Advance payment according to the simplified tax system for the 3rd quarter of 2018 is calculated by the formula:
The amount of the advance is paid into the budget, taking into account the amounts already paid for the previous periods. Find it by the formula:
Let's look at an example.
Example
From January to September 2018, the company received 9,820,100 rubles of income. During the same period, she paid insurance premiums in the amount of 434 200 ₽
The advance payment under the simplified taxation system for the 3rd quarter of 2018 will be:
9 820 100 ₽ x 6% = 589 206 ₽
The firm has the right to reduce this amount by the insurance premiums paid for employees. But with a limitation: the tax cannot be reduced by more than 50%:
589 206 ₽ x 50% = 294 603 ₽
The amount of paid contributions exceeds the established limit (294 603 ₽< 434 200 ₽).
Thus, the amount of the advance payment for the 3rd quarter will be 294 603 ₽
For the first quarter, the company transferred an advance in the amount of 112,050 rubles, and for the second - 92,860 rubles. For the 3rd quarter, she will pay to the budget:
589 206 - 294 603 - 112 050 - 92 860 = 89 693 ₽
The amount of tax for the year is calculated on an accrual basis from the beginning of the year using the formula:
Calculation of advance payments for the object "income minus expenses"
The amount of the advance payment is calculated using the formula:
The indicator "income" is taken from section 1 of the Books of Income and Expenses (the total value of column 4 for reporting period). The indicator “expenses” should be taken from column 5 of section 1 of the Book.
At the object "Income minus expenses" the amount of insurance premiums paid for employees and transferred to them hospital payments do not reduce the amount of tax under the simplified tax system. They are fully included in taxable expenses.
The received value of the advance payment for the 3rd quarter of 2018, the “simplified person” has the right to reduce by the amount of advances paid for the previous reporting periods.
Note that tax rate for the object of taxation under consideration is 15%. But regional authorities can, by their own laws, introduce differentiated rates in the range from 5 to 15%.
The amount of the advance for the 3rd quarter to be paid is found by subtracting payments for previous reporting periods from the amount received:
Let's look at an example.
Example
From January to September 2018, the company received income in the amount of 935,000 rubles. Expenses amounted to 628,000 rubles. In terms of tax under the simplified tax system, the company has a rate of 15%.For the first quarter, the company paid an advance tax in the amount of 15 600 rubles, for half a year 8300 rubles Therefore, the advance payment for the third quarter will be:
(935,000 ₽ - 628,000 ₽) × 15% - 15,600 ₽ - 8,300 ₽ = 22,150 ₽
The tax amount for the year is calculated using the formula:
KBK and samples of payments
For the correct transfer of the advance payment to the budget, the correct BCC must be indicated on the payment order form. Put it in box 104 (see sample below).
For simplified taxation, there are several options for reporting and paying all required transfers. The amount of tax is calculated individually, but advances and their contributions have certain rules and deadlines.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
It's fast and IS FREE!
Peculiarities
At STS reporting is provided not for a quarter or half a year, but for an annual period. All tax returns must be received no later than the due date.
The simplified tax system has many features that must be taken into account when switching to this taxation system:
- there is a territorial set of nuances, including for each region its own rate is determined at the legislative level;
- benefits largely depend on the laws of the subject, as well as on various types of activities;
- there is a limitation on the size of the organization or enterprise;
- benefits are calculated according to a specific system;
- taxes can be extinguished with various insurance premiums, but for this you will have to provide reports on all payments;
- the rates are determined by the regions, while there are no additional coefficients, which makes it possible to take into account only income or "income-expense" when calculating the payment amount.
Quarterly advance payments are used by those organizations and enterprises for which it is easier to divide the tax amount into several parts, as well as to reduce the payment due to contributions for the period in the form of insurance transfers for themselves and their employees.
Restrictions on the use of the simplified tax system are spelled out in federal legislation. The number of employees should not exceed 100 people, and the income for the reporting period does not exceed 1,500,000 rubles. The organization cannot have branches, as well as equity investments from other enterprises in the amount of more than 25% of the total cost.
Due date for the 3rd quarter of 2019
The timing of the payment of taxes and the transfer of advance payments depends on the division into payments, which can be issued quarterly or pay the entire amount immediately at the end of the reporting period, together with the submission of the declaration and all defining documents.
Term payment of the simplified tax system for the 3rd quarter of 2019 does not depend on the type of simplified taxation system or the type of organization. The advance payment must be received from the taxpayer by October 25, 2018 inclusive.
For the first quarter - 04/25/2018, and for the first half of 07/25/2018.
Previously, organizations and individual entrepreneurs had their own terms of payment, but now quarterly payments on terms are the same for all categories.
It is required to remember that on the last day taxes must already be paid in advance. If there is a delay, you will need to pay additional interest. With large and frequent non-payments in deadlines an entrepreneur may receive a fine or an administrative penalty.
An important point is the inclusion of such a person in the general database. tax authorities, according to which later are not possible tax incentives different types and the transition to a more convenient taxation system.
For individual entrepreneurs
For individual entrepreneurs, the payment deadline for the STS for the 3rd quarter is the same as for other organizations and types of enterprises. On 10/25/2018, the advance part must already be paid and included in the documents.
In case of delays, if the territorial legislation allows, the entrepreneur may be limited in obtaining tax holidays and a number of other indulgences for business.
OOO
For the third quarter of the reporting period, he makes an advance part on 10/25/2018.
It is worth remembering that losses from tax amount can be deducted only at the end of the entire reporting period, and they do not apply to quarterly payments.
This refers to the minus tax that was overpaid in the previous tax period. Such amounts are not included in the advance.
Penalty
Any late payment of the advance will be charged a penalty. Penalty amount is equal to the sum days of delay multiplied by 1/300 of the Central Bank rate, which was in effect during the specified period.
Penalty will be charged until the entire amount is paid, even if there is practically no debt, and it reaches only a few rubles. This moment makes it necessary to accurately calculate the time of payment and its size.
Penalty interest is extinguished in a separate form with its own BCC for the simplified tax system. Such a BCC differs from similar ones for taxes of different types and an advance part.
Example:
The deadline for payment of the simplified taxation system for the 3rd quarter (until October 25) was missed and payment was made only on November 7. The advance payment is 12.5 thousand rubles. The size key rate Central Bank - 9%.
The delay is 13 days. Calculation of the amount of penalties = 12,500 x 13 x 1/300 x 9.0%. Result = 48.75 rubles.
This amount must be paid in a separate payment.
It is required to remember that penalties must all be paid, and accordingly. In the opposite case, penalties of a higher level may be applied.
How to fill out a payment order and its sample
Advance payment order filled in according to the standard plan. You will need to pay attention to the KBK, as well as to enter your data, since one mistake will lead to the fact that the payment will not go through and you will have to re-enter the required amount.
Sample payment:
Before filling out the payment order, it is mandatory to check the current BCC related to the payment, as well as all the data on the organization. After that, all columns are filled in. Particular attention must be paid to correct filling, since each column has its own data.
If filled in incorrectly, the payment may not go through. A couple of days after the payment, it is required to check whether it has passed or not. This will fix the problem later.
It is also worth considering that with the simplified tax system there is different systems calculation. Each of them has its own characteristics that you need to know when drawing up reports and identifying the amount of taxes.
Advance payments
Advance payments are designated BA (advance payment). When paying for the third quarter, the designation of the period (CV) is put, while the declaration is not included in the payment orders, since it is submitted at the end of the reporting period.
The standard payment is income payment, that is, the standard form is filled out and the amount that was calculated in advance is paid. Under the “income minus expenses” system, you will need to enter data that the person has chosen this method of calculation.
Down payments are made in accordance with quarterly accruals and without delays. This procedure allows you to distribute the tax for the entire reporting period, and at the end of the year, after full reporting and filing a declaration, the rest of the amount is paid.
Income
According to income, the calculation is based on the value tax base... That is, all calculations are determined by the amount of profitability and the tax rate, which varies for different versions of the simplified tax system, and also depends on regional legislation.
Income minus expenses
With such a calculation system, contributions for oneself and employees in the form of insurance payments are deducted from the tax amount, that is, the final amount is already paid, which remains after deducting all expenses.
With this option, it is worth remembering that all types of expenses that can be used are spelled out in the legislation.
For the third quarter, an advance payment under the simplified taxation system is paid no later than the established limit on 10/25/2018. In case of delays, you can get a fine, as well as a penalty that will need to be paid separately.
Advance payments are calculated in advance and are included in the final amount in payment orders.
We have already figured out why and how important it is for any businessman to submit reports on time in the article about.
A free audit can help you check the completeness and timeliness of reporting.
For your convenience, we have created a calendar of reports and tax payments that will help you stay within the deadlines set by law.
Please note that the dates are indicated in the calendar as in the Tax Code of the Russian Federation, however, if the deadline for submitting a report or payment of tax falls on a weekend, then it is postponed to the next business day. For example, the deadline set in the Tax Code of the Russian Federation for the submission of the annual declaration for LLC on the USN is March 31, but in 2019 this is a day off, respectively, the deadline is postponed to April 1, 2019.
So that you can try the accounting outsourcing option without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our usersmonth of free accounting services:
Tax calendar for individual entrepreneurs
* If the number of employees is from 25 people, the report is submitted only in electronic form.
* Newly registered LLCs additionally pass the SSH no later than the 20th day of the month following the month of registration
** Confirmation of the main type of activity in the FSS IP-employers hand over only if they have changed the type of main activity for which the highest income was received in the past year.
The deadlines for delivery to Rosstat are specific. Once every five years, this body conducts a continuous monitoring of the activities of small businesses (the last time was carried out in 2015). And in the intervals between observations, reports are submitted selectively, at the request of statistical agencies. But it is better to find out in advance on the Rosstat website whether you need to report and when.
Other taxes of individual entrepreneurs and LLC
The payment of some taxes depends on the availability of the object of taxation, so not all organizations and entrepreneurs pay them.
Land tax
Taxpayers for this tax are organizations, individual entrepreneurs and ordinary individuals having land plots on the basis of property rights, perpetual use or life-long ownership.In a relationship land tax there are a number of benefits:
- reduction of the tax base (Article 391 of the Tax Code of the Russian Federation);
- preferential tax rate (Article 394 of the Tax Code of the Russian Federation);
- exemption from payment (Article 395 of the Tax Code of the Russian Federation).
Municipalities can establish additional benefits on their territory.
The tax return on land tax is handed over by organizations, as well as individual entrepreneurs, if they use the plots they own in entrepreneurial activity... If an individual who is an individual entrepreneur does not use land plot in his activities, he does not submit a declaration, but pays land tax as an ordinary individual. The deadline for submitting the land tax declaration is no later than February 1, following the reporting year.
Land tax is paid at the location land plots, the terms of payment of the land tax and advance payments on it are established by the laws of municipalities.
Transport tax
Are not subject to taxation for this tax vehicles, specified in clause 2 of Article 358 of the Tax Code of the Russian Federation, for example, transport of agricultural producers, as well as passenger and cargo water and aircraft that are the property of legal entities or individual entrepreneurs whose main activity is transportation.
Transport tax return is filed only by taxpayers - organizations. The deadline for submitting the declaration is no later than February 1, following the reporting year. IP regarding transport tax recognized as individuals, they do not submit a tax return on it, they pay tax on the basis of a notification from tax office... Terms of payment of transport tax are established by regional laws.
Water tax
Taxpayers for this tax are organizations and individuals carrying out special water use, in the form of taking water from water bodies or using their water area. Organizations and individuals who use water bodies of water use agreements or decisions on the provision of water bodies for use, concluded or adopted after the entry into force of the Water Code of the Russian Federation, are not recognized as taxpayers.
Not subject to taxation water tax an extensive list of situations of water intake or use of the water area specified in Article 333.9 of the Tax Code of the Russian Federation, such as water intake for irrigation of agricultural lands, use of the water area for fishing and hunting, for the placement and construction of hydraulic structures, etc. Deadline for submission tax return and water tax payments coincide - no later than the 20th day of the month following the reporting quarter.
Excise taxes
Excise is indirect tax, which is included in the price of the product and is actually paid by the consumer. Excise taxes are paid by organizations and individual entrepreneurs that are manufacturers, processors and importers of excisable goods. Excise goods specified in Art. 181 of the Tax Code of the Russian Federation, these include:
- alcohol-containing products, with the exception of medicines, cosmetics and perfumery;
- alcoholic products, including beer;
- tobacco products;
- cars;
- motorcycles with a capacity of over 150 hp. forces;
- automobile and straight-run gasoline;
- diesel fuel and engine oils.
Tax period for excise taxes it is a calendar month, the declaration is submitted at the end of each month, no later than the 25th day next month... Excise taxes must be paid within the same time frame. Exceptions are payers of excise taxes on operations with denatured alcohol and straight-run gasoline: the deadline for submitting the declaration and payment of excise taxes for them is no later than the 25th day of the third month following the reporting period.
MET - mineral extraction tax
This tax is paid by organizations and individual entrepreneurs having licenses for the use of subsoil, mining minerals, with the exception of common ones. The tax period for MET is a calendar month. The tax return must be submitted no later than the last day of the month following the reporting month, and the tax must be paid no later than the 25th day of the month following the reporting month.
- Great Britain in the 19th century A special way of development of England
- Tourism in Belarus: state and prospects Tourist infrastructure of Belarus
- Tourism in Belarus: state and prospects Main types of international tourism in Belarus
- Factors in the development of the hospitality and tourism industry