Envd: deadlines for delivery and payment. For accountants, lawyers, managers of ip, llc
Vmenenka is a tax regime that is chosen on a voluntary basis by legal entities and individual entrepreneurs. They can switch to it if their area of work falls into the legally established list of activities that are relevant for a particular municipality. All that is required of an entrepreneur is to timely transfer budget payments and provide reports. That is why the actual question is, what is the deadline for paying UTII for the 3rd quarter of 2016 and how to calculate the amount of the mandatory payment.
The amount of tax is an amount that does not depend on the real income of an entrepreneur or LLC. In order to simplify tax control, the state establishes the following assumption: the more units of a physical indicator (FP) a commercial structure has, the more income it can receive. It does not matter whether the individual entrepreneur and the legal entity are engaged in activities: the amount of the mandatory payment remains unchanged.
The physical indicator is the number of square meters of retail space, the number of employees hired or vehicles used in the business. The parameter taken into account is determined by law for each type of business to which imputation applies.
According to the current regulatory legal acts, payers of UTII are required to keep records of FI. How to do this in practice is up to the commercial structure itself. Often for this purpose, a regular school notebook is used, which indicates the number of employees of an LLC or individual entrepreneur, or, for example, the number of cars. The tax period of UTII is a quarter, and therefore the FP value should be entered every three months.
Procedure for calculating tax
To calculate the amount to be transferred to the budget, the following formula is used:
Tax = FP * DB * K1 * K2 * Rate.
- DB - basic profitability - the amount of revenue that, in the opinion of the authorities, is capable of bringing one unit of a physical indicator. This parameter can be specified in the Tax Code of the Russian Federation.
- К1 is a deflator set by the Ministry of Economic Development and Trade annually based on the rate of price growth.
- K2 is a coefficient determined by the municipal authorities. It should be clarified with the IFTS at the place of business of the individual entrepreneur or LLC.
- The rate is a value from 7.5% to 15%, set by local authorities.
The amount calculated once remains correct throughout the year because the formula factors remain the same.
UTII: deadlines for delivery and payment 2017
According to the provisions of the current legislation, quarterly accounting is kept on imputation. This means that individual entrepreneurs and LLCs that have switched to the simplified regime are required to provide reports and transfer money to the state treasury every three months.
The tax payment must be made no later than the 25th day of the month following the reporting period. For 2016, the terms are as follows:
If the specified dates are holidays or weekends, then the tax payment must be made on the first working day that follows. Failure to comply with the deadline for paying UTII threatens a commercial structure with monetary sanctions: for each day of delay, they are charged a penalty equal to 1/300 of the refinancing rate. Also, the violator is subject to a fine.
LLC or individual entrepreneur are obliged to transfer tax to the budget of the IFTS for which they are assigned. A special receipt is used for payment. It indicates the amount calculated according to the formula for UTII.
Deadline for filing a UTII declaration
Reporting on imputation is submitted to the authorized bodies every quarter. This must be done before the 20th of the month following the reporting period.
The exact dates for 2016 are shown in the table:
The main document that the "claimants" are required to fill out is the UTII declaration. Its form can be downloaded from any legal information system. It includes four sheets: a title and three sections. You need to fill them all.
The title contains general information about the commercial structure and its activities: TIN, KPPP, name of LLC or IE, OKVED codes, IFTS code to which the document is submitted. You should enter all the data, and put dashes in the empty cells.
The second and third sections of the document reflect the presence of units of a physical indicator and employees. They prescribe the coefficients necessary for calculating the tax and characteristic for a particular area of activity. The first section contains the received amount of the budget payment.
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The duties of UTII payers include not only the timely payment of tax, but also reporting on UTII.
A declaration on UTII must be submitted no later than the 20th day of the month following the reporting quarter (clause 3 of article 346.32 of the Tax Code of the Russian Federation).
Deadline for UTII-2017
In 2017, the UTII declaration must be submitted within the following deadlines:
Whether to submit a declaration on UTII, if the activity was not carried out
Even if in some period the payer did not conduct UTII-activity, he is still obliged to report to the IFTS on this tax.
Moreover, it is important to note that there is no such thing as a "zero UTII declaration" in principle (Letter of the Ministry of Finance of Russia dated 03.07.2012 N 03-11-06 / 3/43). That is, when filling out the UTII declaration for the period when there was no activity, the payer, in order to avoid disputes with the IFTS, must reflect in it the indicators of the previous period when the activity was carried out (Letter of the Ministry of Finance dated 10.24.14 No. 03-11-09 / 53916) ...
Penalty for violation of the deadline for the delivery of UTII
In case of late submission / non-submission of the UTII declaration, the payer faces a fine of 5% of the amount payable to the budget according to this declaration, for each full / incomplete month of delay, but not more than 30% of this amount and not less than 1000 rubles. (
Among business entities, such preferential taxation regime as UTII is especially popular. Despite the fact that this system has a simplified procedure, taxpayers are required to report to the IFTS every quarter by sending a declaration on UTII. The tax service has developed and approved a special form for her.
Starting from the 1st quarter of 2017, a new form of this report will come into effect.
Legislators have made several changes to it compared to the previous version of the declaration, which was in force in 2016:
- New barcodes are indicated on the title and subsequent pages of the report.
- Section 3 has been amended in the part of the formula concerning the calculation of tax in connection with the application of the right to reduce it by the amount of paid contributions. This opportunity is provided to all entrepreneurs, regardless of whether they are employers or not. Also this section was renamed.
- Table 4.1 of Appendix 2 has changed, which determines the procedure for submitting reports in electronic form for certain types of activities.
- In table 4.14, in connection with the transfer of the functions of administering the tax office, the names of the funds for pension and health insurance have been removed.
- Appendix 3 has undergone changes in terms of subparagraphs 4-5 of paragraph 6.1 on the calculation of tax.
Attention! The most important and positive change is that an entrepreneur can reduce the tax on the amount of the contributions made, both for himself and for employees, if he is an employer, but by no more than 50%. in the declaration for 2016, in this case, it was possible to reduce only by payments for employees.
Deadlines for submission of the UTII declaration and tax payment
The main normative act that determines the procedure for submitting reports on UTII is the Tax Code of the Russian Federation. According to him, the tax period for this system is a quarter, and therefore the declaration should be sent to the IFTS only once for it.
Attention! The Tax Code sets the deadline for filing the declaration - up to 20, and the payment of tax up to the 25th day of the next month following the tax period. When the deadline falls on a holiday or day off, then it moves to the next working day.
In 2017, these terms will be:
Where are reporting and tax paid?
In accordance with the current rules, entrepreneurs and organizations, when carrying out activities on UTII, must submit and pay this mandatory payment mainly at the place of business. Therefore, before starting their activities, they must submit an application to the appropriate inspectorate of the Federal Tax Service. The declaration and payment of tax will be carried out in the tax data.
If a taxpayer has several places of doing business on UTII, which fall under the jurisdiction of different IFTS, then he must report and pay tax on UTII in each of them.
This rule should also be taken into account by individual entrepreneurs and enterprises registered in one municipality, and carrying out work in another. The declaration should be submitted not at the place of location (registration), but at the place of actual business. The tax is paid in the same way.
Attention! For only a few types of activities, business entities submit reports and pay tax at the place of their registration. This is allowed due to the impossibility of determining their address for the implementation of activities. Such cases include distribution and distribution trade, placement on cars, road transport services, etc.
Reporting methods
A declaration on UTII is allowed to be submitted to the IFTS in several ways:
- Directly in the IFTS on paper - an entrepreneur or a representative of the organization hands it over to the IFTS in person in two copies to the tax inspector. At the same time, if the report is not submitted personally by the entrepreneur, then a notarized power of attorney should be issued to the authorized person.
- By sending a registered letter with a list of attachments. In this case, the receipt of the post office is considered to be the confirmation of submission.
- Electronic by sending a report through a special operator. For this it will be necessary.
Attention! For enterprises, upon submission of the declaration by a non-director, a simple power of attorney is drawn up on a letterhead for another official. In addition, some IFTS may still require you to provide an electronic form with the report, or that a special barcode is present on the declaration.
No activity - is there a zero declaration?
Often, taxpayers have a question whether it is necessary to send a zero (empty) declaration for UTII in case of not carrying out activities. Previously, it was allowed for good reasons to send zero declarations to the Federal Tax Service Inspectorate.
Currently, legislation has established a rule according to which, due to the fact that the tax is calculated not on the basis of actual income, but on imputed income, and the economic entity was registered all this time as a payer of UTII, then he needs to submit a regular declaration and make the payment of this mandatory payment even if there was no activity.
Read also:
Reporting of LLC and IE in 2018, accountant's calendar: deadlines, table
Therefore, it is recommended that all individual entrepreneurs and organizations that intend to stop the business for a while, deregister, and then re-apply for the start of such activities. Only in this case they will not need to send a declaration on UTII and pay this tax.
Important! The above means that there is no zero UTII declaration, and if the taxpayer submits it, it will be a mistake.
Form and sample declaration for UTII 2018 (up to Q3 inclusive)
Download the declaration form for UTII 2018 in Ecxel format.
Download 2018 for individual entrepreneurs.
Instructions for filling out the declaration for UTII 2018
Title page
Filling out the sheet begins with indicating the TIN and KPP codes. If an organization submits a declaration, its TIN code contains 10 characters, and the last 2 empty cells are crossed out. Entrepreneurs do not fill in the checkpoint field, the companies enter there the code taken from the notification of registration under UTII.
Then the correction number is entered. If the declaration is submitted for the first time, “0” is written here, otherwise - the number of the correcting report is from 1 to 99.
V field "Tax period" the code corresponding to the reporting period is recorded. You can see it in Appendix # 2.
Tax period codes:
- When submitting reports for the first quarter - 21.
- For the second - 22.
- For the third - 23.
- For the fourth 24.
V "Reporting year" field the year for which the declaration is submitted is entered.
Then below the four-digit code of the tax authority, where the declaration is submitted, is put down. In the field to the right of it, the code indicates the location of the report. Its meaning can be found in Appendix # 3.
Attention! The OKVED code must contain at least four digits.
The following fields are only filled in if a company reorganization has taken place. Here you need to indicate the new TIN and KPP, and then the code of the reorganization form (you can see it in Appendix No. 4).
The most commonly used codes are:
- When submitting a declaration by an entrepreneur at the place of residence - code 120.
- If the entrepreneur submits reports at the place of business, we put the code 320.
- In the case of delivery by the organization at the location of the LLC - code 214 (while the payer is not large).
- When provided to LLC on the bridge of conducting economic activities - code 310.
After that, the contact phone number is recorded. The next line indicates the number of pages in the declaration (it is best to fill in this column after the complete formation of the document), as well as on how many sheets are attached documents to it (for example, a power of attorney).
Then the left column of the table is filled in, here it is indicated who is submitting the declaration:
- "1" is the person in charge.
- "2" is his representative.
In the first case, for an individual entrepreneur, no data is indicated here anymore, it is necessary to cross out all the cells, and for an LLC - the full name of the director, then sign and date. In the second case, the full name is written in blank lines. representative or company name, as well as the details of the power of attorney.
Section 1 - Amount of Tax Payable
At the top of the sheet, the TIN and KPP codes are displayed (the latter, if any), and the page number in the package of the document is also put down.
A sheet consists of a repeating sequence of lines 010 and 020.
It is written to line 010. Line 020 shall reflect the calculated amount of tax at this location. In the case when different types of activities are carried out according to the same OKTMO code, the amount of tax for all of them is added up (values of line 040 of section 3) and is recorded in line 020 of section 1.
If there are not enough positions on the sheet of section 1, then it is allowed to add another blank sheet, and continue to enter information on it.
Attention! At the end of the sheet, the date of completion and the signature confirming the correctness of the data entry are affixed.
Section 2 - Calculation of UTII by type of activity
A separate page with section 2 must be filled in:
- For each type of activity that is carried out within the boundaries of one municipality (OKTMO);
- For each OKTMO, but all of them, geographically, must belong to one tax inspectorate.
At the top of each sheet, the TIN, KPP (if any) and the number of the sheet in the pack are indicated.
Line 010 records the code of the activity for which the taxpayer is registered. You can clarify it using Appendix No. 1 to the declaration.
For example:
- In the case of the provision of personal services to the population - put 01.
- For veterinary services - code 02.
- In the provision of services for the repair of vehicles and maintenance - 03.
- Etc.
Line 020 contains fields in which you need to write the address of the implementation of the activity. All information is entered here taking into account the generally accepted abbreviations and the KLADR address directory.
In line 030, the OKTMO code is written, which corresponds to the specified address.
In line 040, the basic profitability for the selected type of activity is entered. You can clarify it using Appendix No. 1 to the declaration.
The last quarter of 2017 has arrived, and now is the time to remind taxpayers about the deadlines for submitting annual reports. What will be the deadlines for submitting reports to individual entrepreneurs and organizations for 2017, we will tell in this material.
Deadlines for submitting financial statements
All organizations, including those who are small businesses, are required to maintain accounting records, regardless of the tax regime they apply (part 1 of article 6 of the law of 06.12.2011 No. 402-FZ). The annual accounting includes:
- financial results report,
- statement of changes in equity,
- report on the intended use of funds.
Small businesses can report on simplified forms, but the deadline for submitting reports is the same for all legal entities - 3 months after the end of the reporting year (Article 18 of Law No. 402-FZ). The last day for submitting accounting reports for 2017 to the IFTS and Rosstat will be April 2, 2018, since March 31 coincides with Saturday - a day off.
Terms of submission of tax reports 2017 on OSNO
Tax returns and calculations are submitted to the IFTS, according to the deadline for each type of report.
Organizations at OSNO submit income tax returns, the frequency of which can be either monthly or quarterly. In any case, the profit declaration for 2017 must be submitted no later than March 28, 2018.
Reporting deadline-2017 for other taxes:
- VAT - 01/25/2018
- on the property of organizations - 03/30/2018,
- transport - 02/01/2018,
- land - 01.02.2018
The deadlines for the submission of reports by the individual entrepreneur for the year on the OSNO are set as follows:
- for 3-NDFL declaration - 04/30/2018,
- the rest of the reporting forms are submitted by entrepreneurs in the same terms as organizations.
ESKhN, UTII and STS - deadlines for submitting reports on special modes
Preferential tax regimes allow you not to pay a number of taxes - income tax, VAT, property tax, personal income tax for individual entrepreneurs. In this case, it becomes necessary to pay and report on tax under the special regime, as well as on other taxes.
Individual entrepreneurs and companies that used the “simplified tax system” in 2017 submit a single tax declaration under the simplified tax system once a year. At the same time, reporting deadlines for legal entities and individual entrepreneurs differ: LLC "USN-2017" is submitted no later than 04/02/2018 (taking into account the postponement of the deadline from Saturday 03/31/2018), and the deadline for individual entrepreneurs is 04/30/2018. (Clause 1 of Art. 346.23 of the Tax Code of the Russian Federation).
Agricultural producers can apply a special regime, in which a single agricultural tax is paid instead of income tax. The declaration on the unified agricultural tax for 2017 must be submitted no later than 04/02/2018, because the deadline (31.03.2018) coincides with the day off (clause 2 of article 346.10 of the Tax Code of the Russian Federation).
On vmenenka, declarations are submitted on a quarterly basis. Payers UTII submission of reports, the timing of which is established by paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation, for the 4th quarter of 2017. provided no later than January 22, 2018
For the rest of the taxes, which are calculated by the “simplified taxpayers” and payers of UTII and Unified Agricultural Taxation, the reporting forms and the deadlines for their submission do not differ from those used in the general tax system.
Deadlines for submitting reports on insurance premiums and personal income tax
All employers, being tax agents for personal income tax, are required to file reports for 2017 on payments made to individuals and withholding income tax. The deadlines for the delivery of 6-NDFL for 2017 and the 2-NDFL certificates are the same - 04/02/2018.If the employer was unable to withhold tax from an individual, he must provide a 2-NDFL certificate on it no later than 03/01/2018.
In 2017, insurance premiums should be reported quarterly to the Federal Tax Service Inspectorate, and not to funds. The deadline for submitting the calculation of insurance premiums for 2017 is no later than January 30, 2018.
This does not apply to insurance premiums for "injuries" - as before, 4-FSS reporting must be submitted to the Social Insurance Fund. The 2017 reporting deadlines set for 4-FSS are different for electronic settlements - 01/25/2018, and for paper settlements - 01/22/2018.
In the PFR, only one report needs to be submitted for 2017 - this is a new form on the insurance experience of individuals SZV-STAZH, which will be submitted for the first time. The deadline for the delivery of SZV-STAGE for 2017 is no later than 01.03.2018.
Deadline for submitting statistical reports
Reporting to the Rosstat authorities is provided by individual entrepreneurs and small businesses if they fall under a continuous or selective statistical survey. Continuous surveys are carried out every 5 years, and selective surveys are carried out monthly / quarterly (for small and medium-sized businesses), or annually (for micro-enterprises). The lists of those who must report are formed on the basis of information from the unified register of small business entities (Article 5 of the Law of 24.07.2007 No. 209-FZ).
Rosstat informs individual entrepreneurs and organizations by mail of specific information on the forms and deadlines for submitting reports for 2017, but in order to be aware in advance, it is better to track the information on the website of regional statistics bodies in the "Statistical reporting" section, or to clarify it in your Rosstat branch.
Reporting deadlines for 2017 - table
Reporting title |
Who leases |
Where is provided |
Submission deadline |
Annual financial statements (balance sheet, report on financial results and annexes to them) |
organization |
Inspectorate of the Federal Tax Service, Rosstat authorities |
|
2017 Q4 VAT return |
organizations and individual entrepreneurs |
||
Income tax declaration 2017 |
organization |
||
2017 corporate property tax declaration |
organization |
||
2017 Transport Tax Declaration |
organization |
||
Land Tax Declaration 2017 |
organization |
||
3-NDFL Declaration for 2017 |
|||
Declaration on the single tax under the simplified tax system for 2017 |
organizations and individual entrepreneurs |
04/02/2018 -organizations, 05/03/2018 - SP |
|
Declaration on UTII for the 4th quarter of 2017 |
organizations and individual entrepreneurs |
||
Declaration on the Unified Agricultural Tax for 2017 |
organizations and individual entrepreneurs |
||
Certificate 2-NDFL for 2017 |
for individuals from whom it is impossible to withhold tax - 03/01/2018, for the rest - 04/02/2018 |
||
Form 6-NDFL for 2017 |
tax agents - organizations and individual entrepreneurs |
||
Calculation of insurance premiums for 2017 |
|||
Information on the average headcount for 2017 |
organizations and individual entrepreneurs with employees |
||
4-FSS calculation for 2017 |
organizations and individual entrepreneurs with employees |
01/22/2018 on paper, 01/25/2018 electronically |
|
Confirmation of the main activity |
organizations and individual entrepreneurs |
||
Information SZV-STAZH for 2017 |
organizations and individual entrepreneurs with employees |
Reporting for all individual entrepreneurs and LLCs to the tax
Reporting according to the simplified tax system
Pay tax and submit a declaration: by April 30, 2019 - for individual entrepreneurs, by April 1, 2019 - for LLC.
Reporting on UTII
Read more about UTII reporting in.
The service will calculate taxes and prepare reports for individual entrepreneurs, LLCs and employees. You can handle it even if you don't know anything about accounting.
Only for LLC - submit accounting reports
This is a report that contains information in monetary terms about property, debt, revenue, profit, expenses and financial results. Accounting records are drawn up and approved at the end of each year and submitted to the tax office and Rosstat.
Reporting for employees - for all LLCs and individual entrepreneurs with employees
SSH to tax
Until January 21, 2019 for 2018 - for existing LLCs, by the 20th day of the month following registration with the tax office - for new LLCs.
SSCH - an annual report that is submitted by individual entrepreneurs with employees and all LLCs. The SDR report shows the average number of employees who worked for you during the year. Individual entrepreneurs without employees do not submit a report on the SSH.
Read about the rules for calculating the average headcount in the article.
6-NDFL tax
The report must be submitted if individuals received income from you over the past year. For example, you gave out salaries to employees, dividends to founders, or interest-free loans. The 6-NDFL report reflects information on the income of individuals and withholding tax.
If you did not pay income to physicists, you do not need to submit a zero report.
SZV-M to the pension fund
SZV-M must be handed over every month to an individual entrepreneur with employees and all LLCs. The report contains a list of employees, their TIN and SNILS.
If you are an individual entrepreneur without employees, you do not need to submit this report. And every LLC has at least one employee - a director. Reflect him in SZV-M, even if he does not receive a salary.
Read more about the SZV-M report in the article.
4-FSS to the social insurance fund
By January 21, 2019 on paper, by January 25, 2019 in electronic form - for 2018.
Individual entrepreneurs with employees under an employment contract and all LLCs report to the FSS. The 4-FSS report reflects the list of employees, their salaries and the amount of insurance premiums for injuries.
If there is not a single employee in the LLC, you need to pass a zero 4-FSS. The individual entrepreneur who fired all employees, but did not deregister from the FSS as an employer, also continues to report.
Only LLC - to confirm the type of activity in the FSS
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