VAT for 4. Allocated period for VAT payment
The declaration must be submitted to the tax authorities at the place of registration in the established format no later than the 25th day of the month following the expired tax period. If this number falls on a weekend (holiday) day, the last day of delivery is transferred to the next working day following it.
The detailed procedure for filling out the VAT return was approved by Order of the Federal Tax Service of Russia of October 29, 2014 N MMV-7-3 / 558 @ (changes were made by Order of the Federal Tax Service of Russia of December 20, 2016 N MMV-7-3 / 696 @), therefore stop at instructions for completing the declaration will not.
The same Order also established the format for its submission in electronic form. Do not forget: if an electronic reporting format is provided, then when submitting a tax return on paper, the declaration is not considered submitted. Define the main points to which you should pay attention.
What to check before submitting a VAT return
Before filling out the VAT return, it is recommended that you carefully verify the correctness of the invoice details. Incorrect details of invoices - this is a very common mistake in declarations, as a result of which the FTS program cannot correctly verify invoices and, as a result, inspectors ask for clarification from companies. Therefore, it will not be superfluous to compare your shopping book with the supplier’s sales book.Along with the details of invoices, it is necessary to check the TIN of sellers, as they get into the shopping book. If the TIN is incorrectly indicated, the program will not be able to find an invoice with the necessary indicators in the database, which will entail the requirement for tax inspectors to provide explanations. In order to avoid additional requests and requirements from tax authorities, it is safer.
The sales book and the invoice journal should only contain codes that are really suitable for these ledgers.
Codes in the VAT return
Indication of codes must be taken very responsibly. For example, code 26 should be used only if the company sells goods to customers in special mode or to individuals (an appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. MMV-7-3 / 136), although suppliers often use code 26 when they reflect the sale of goods to customers in general mode, but this is not true.There are also two codes for accounting for advances - 02 and 22, which also often cause errors in their use. For suppliers, code 02 should only be used in the sales book when the supplier received the advance payment, and in order to claim a deduction from the advance, code 22 must be indicated in the purchase book. With regard to customers, code 02 is intended for those who accept the deduction VAT. Code 02 is required by tax authorities to verify the declarations of the supplier and the buyer.
Filling sections of the VAT return
For companies that are tax agents, the declaration provides for section 2. We remind you that tax agents are persons who are charged with calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation in accordance with the Tax Code (Art. Tax Code of the Russian Federation).The section reflects information about each participant in operations in which the organization acted as a tax agent, i.e. if there were several contractors, it is necessary to add additional sheets for each participant in such operations.
Example: The company sells goods of a foreign principal in Russia and participates in settlements, and therefore acts as a tax agent. In the 4th quarter, the company shipped goods worth 100,000 rubles. Accrued VAT during this operation in the amount of 18,000 rubles. should be reflected in line 080 of section 2. In the same quarter, payment was received from the buyer in the amount of 59,000 rubles, of which 9,000 rubles. VAT, which must be reflected on line 090 of section 2, as well as prepayment, goods were shipped in the amount of 10,000 rubles. Shipping VAT amounted to 1,800 rubles. The amount of VAT 1 800 rubles. reflected in p. 080, and in line 100.If the tax agent does not withhold or transfer the tax by the due date, he will have to pay a fine of 20 percent of the amount of tax payable (Article 123 of the Tax Code of the Russian Federation). For failure to submit a declaration, a tax agent may be held liable under Art. 119 of the Tax Code.Page 080: 18 000 rub. 1 800 rub.
Page 090: 9 000 rub.
Page 100: 1 800 rub.
Thus, line 060: page 080 page 090 - page 100. The amount of tax payable is 27,000 rubles.
It is worth paying attention to paragraph 5 of article 174 of the Tax Code, because situations arise when companies exempted from VAT are required to provide a VAT return:
1. If the company is not a VAT payer or is exempted from the duties of a VAT payer, or sells goods (work, services) that are not subject to VAT, but at the same time issues an invoice to the counterparty in which VAT is allocated, and is obliged to pay it to the budget;
2. Tax agents who are not VAT payers or are exempt from payment are required to submit a VAT return in electronic form in the case of issuing or receiving invoices when acting in the interests of another person on the basis of commission agreements (agency agreements) that provide for the sale or purchase of goods (works, services), property rights on behalf of the commission agent (agent), or on the basis of transport expedition agreements (if these income in the form of remuneration are recorded in the tax base as income), and t Also when performing the functions of the developer.
Do not forget about the reflection of transactions that are not taxable in section 7. The data of section 7 do not affect the total amount of tax for transfer to the budget (reimbursement from the budget).
Please note that when column 1 reflects operations that are not recognized as an object of taxation, as well as operations whose place of sale is not recognized as the territory of the Russian Federation, the indicators in columns 3 and 4 are not filled out.
Often questions arise regarding the reflection of operations related to the circulation of Russian and foreign currency. The legislation does not have a clear list of operations related to the circulation of Russian and foreign currencies, and there have been no official explanations regarding the procedure for recording transactions.However, it is worth remembering that operations related to the circulation of Russian and foreign currency (except for transactions conducted for the purpose of numismatics) are not recognized as subject to VAT (paragraph 3 of article 39, subparagraph 1 of paragraph 2 of article 146 of the Tax Code), and accordingly, in section 7 of the VAT return, they must be reflected in code 1010801.
Revaluation of property in the form of currency values \u200b\u200bdoes not apply to operations related to the circulation of foreign currency, and, accordingly, this transaction is not reflected in section 7 of the VAT return.
And do not forget to check the control ratios in accordance with the preparation of the declaration. This check will help to avoid mistakes and protect yourself from claims from the tax authorities.
Better entrust to specialists.
Deadlines for submitting tax reports and paying taxes for 2014 (for the 4th quarter of 2014)
The tax code of the Russian Federation for each tax has its own deadlines.
Deadlines for reporting and paying taxes when applying the simplified tax system for 2014
Taxpayers - organizations must submit a tax return on the simplified tax system for 2014 no later than March 31, 2015.
Taxpayers - individual entrepreneurs must submit a tax return on the simplified tax system for 2014 no later than April 30, 2015.
New simplified declaration form introduced (Order of the Federal Tax Service of Russia dated July 4, 2014 No. MMV-7-3 / 352). Unlike the previous declaration, it has a detailed algorithm for calculating advance payments. And also a new section has appeared that contains a report on the use of special-purpose funds.
Since 2013, it is not necessary to certify in the tax authorities the books of income and expenses accounting of organizations and individual entrepreneurs applying the simplified taxation system, the books of income accounting of individual entrepreneurs applying the patent tax system (Basis - Order N 135н).
Tax under the simplified tax system is paid no later than the deadline set for filing a tax return.
We remind you that the “simplists” are exempt from VAT (there are restrictions), income tax (there are restrictions), property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from "simplified" activities).
Other taxes are paid by “simplists” in the usual manner in accordance with the legislation on taxes and fees.
Reporting deadlines for applying UTII, deadlines for paying UTII for the 4th quarter of 2014
UTII payers must submit tax returns quarterly and pay tax. Deadlines for the submission of a UTII declaration for the 4th quarter of 2014: no later than January 20, 2015.
Deadline for paying UTII tax for the 4th quarter of 2014: no later than January 26, 2015 (This is the first working day after the deadline set by the Tax Code).
(Article 346.32, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-ФЗ (as amended on 03.12.2012):
The single tax is paid by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.
Tax returns based on the results of the tax period shall be submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)
Deadlines for submitting a VAT return, deadlines for paying VAT for the 4th quarter of 2014
Deadline for paying VAT for the 4th quarter of 2014: January 20, February 20, March 20 (1/3 of the amount of tax assessed for the 4th quarter).
According to the latest amendment to the Tax Code, the deadline for submitting a declaration and paying VAT has been changed: no later than the 25th. But regarding the declaration for the 4th quarter of 2014, the official position is still absent.
Deadlines for reporting income tax, deadlines for paying income tax for 2014 (Q4 2014)
Advance payments of income tax paid during the year are credited to the tax for 2014.
Monthly advance payments payable during the quarter should be paid no later than the 28th day of each month of the quarter. Namely: October 28, November 28, December 29 (the first working day after December 28).
Monthly advance payments on actually received profits should be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 28, for November - December 29, for December - January 28.
Deadline for reporting on personal income tax (personal income tax)
LLCs and sole proprietors, which are tax agents, are required to submit to the tax authorities information on the income of their employees for 2014 no later than April 1, 2015.
What are personal income tax agents? These are organizations, individual entrepreneurs, notaries, lawyers who have established law offices that make payments to individuals (for example, to their employees). And who are required from these payments to withhold and transfer to the budget the personal income tax (PIT).
IE individual entrepreneurs who did not have employees in 2014 and did not make payments to individuals submit a “for themselves” tax return on their income for 2014 no later than April 30, 2015. We remind you that IPs that use special modes: USN, UTII, a patent are exempt from personal income tax in terms of income from “special mode” activities.
The deadline for submitting a property tax return for 2014 is March 31, 2015.
The procedure and terms for payment of property tax and advance payments for property tax are regulated by the laws of the constituent entities of the Russian Federation. In St. Petersburg, property tax for 2014 must be paid no later than March 31, 2015.
Deadline for submitting a land tax declaration for 2014:
not later than February 2, 2015 (This is the first working day after the deadline set by the Tax Code of the Russian Federation - February 1).
Terms of payment of land tax established by regulatory legal acts of representative bodies of municipalities (laws of cities of federal significance in Moscow and St. Petersburg).
In St. Petersburg, organizations and entrepreneurs pay land tax for 2014 no later than February 10, 2015.
Deadline for submitting a transport tax tax return for 2014
Each accountant must clearly know the terms for paying VAT and everything related to them. When is the due date for VAT for the 4th quarter of 2017? What date does it fall in 2018? Let's consider this question in more detail.
VAT payment procedure
According to the Tax Code of the Russian Federation, the timing of VAT payment in 2017-2018 is regulated by paragraph 1 of Article 174. According to it, payers must transfer the calculated tax after the tax period in three equal amounts no later than the 25th day of three months that go after the corresponding tax period. Recall that, by law, the VAT tax period is every quarter.
Companies are required to pay VAT every month in the amount of 1/3 of the amount of tax that must be paid to the budget based on the results of the reporting quarter. The deadline is the 25th day of each month (Clause 1, Article 174 of the Tax Code of the Russian Federation).
The general tax rule also applies: if the date of VAT transfer was on an official non-working holiday, then any number of times a year the VAT payment period must be shifted. You can wait for the next working day.
That is, the first payment of VAT for the 4th quarter in 2017 should occur no later than January 25, 2018.
As we said, the due date may fall on a day off. In this case, the tax without penalty and penalty can be transferred on the next business day (paragraph 7 of article 6.1 of the Tax Code). This situation will be in February 2018 - the 25th falls on Sunday. The last day when you can transfer the second payment of VAT is February 26, 2018.
The deadline for paying the third part of the tax is also postponed. March 25, 2018 is Sunday, so the deadline for paying VAT for the 4th quarter of 2017 is March 26.
The term for paying VAT for the 4th quarter of 2017 in the table
As a result, the deadline for paying VAT for the 4th quarter of 2017 in the table looks like this:
Tax agents, as a general rule, pay VAT at the same time as taxpayers, but with a separate payment. An exception is a tax agent who acquires work or services from a foreign person who is not registered with the tax authorities of the Russian Federation. He must transfer to the budget withheld VAT at the same time as paying for the work (services) of the foreigner (paragraph 4 of article 174 of the Tax Code of the Russian Federation).
KBK for the payment of VAT for the 4th quarter of 2017
BCC for VAT (except import) - 182 1 03 01000 01 1000 110.
BCC for the payment of interest on VAT (except for import) - 182 1 03 01000 01 2100 110.
When importing VAT is paid in a special manner (to another BSC and at other times).
Tax authorities always pay close attention to VAT returns. Therefore, it is important to fill out reporting without errors. After all, the slip price is deductions and tax refunds. Read on how to fill out a declaration so that you don’t have to clarify anything.
VAT declaration for the 4th quarter of 2016 hand in no later than January 25, 2017 (Clause 5, Article 174 of the Tax Code of the Russian Federation). The form is the same, it was approved by the Federal Tax Service in the order dated 29.10.2014 No. MMV-7-3 / Who is required to submit reports and when? How and in what inspection to submit a VAT report? You will find answers to these and other questions in the article.
4th quarter 2016 VAT declaration form
Who submits a VAT return for the 4th quarter of 2016
The Tax Code of the Russian Federation clearly defines who needs to report on VAT. This list includes companies and businessmen if:
- they are in accordance with Article 145 of the Tax Code of the Russian Federation tax payers;
- during the period from October 1 to December 31, 2016 they acted as tax agents. For example, they purchased goods in Russia, but from foreigners not registered in our country; rented or bought state or municipal property, etc. (Article 161 of the Tax Code of the Russian Federation).
- applied STS, UTII, EKHN or the patent system; sent goods for import; of their own free will or counterparty issued invoices with VAT, or conducted business in simple partnerships;
- exempted from VAT, but issued tax invoices or traded excisable goods.
But there is an exception when companies that pay VAT may not submit a declaration, but submit a simplified version of it (order of the Ministry of Finance of July 10, 2007 No. 62n). This condition is one - in the reporting period, the company has no operations that are taxed. For example, there is no cash flow either in the current account or at the cash desk. If this condition is not met, for the 4th quarter of 2016, return a VAT return, although zero.
Which inspection should I submit the VAT return for the 4th quarter of 2016
VAT reporting is necessary only in the inspection where the company or businessman is registered (clause 5 of article 174 of the Tax Code of the Russian Federation). For units, the declaration is not handed over. It is formed as a whole throughout the company and is presented at the place of registration of the parent organization.
4th quarter 2016 VAT declaration form
Who submits VAT reports electronically.If the number of employees is more than 100 people, it is necessary to submit the VAT return exclusively by electronic means through the TCS (Clause 5, Article 174 of the Tax Code of the Russian Federation). The form was approved by the Federal Tax Service in order dated 29.10.2014 No. MMV-7-3 /
4th quarter 2016 VAT declaration form
Tax authorities will not accept the calculation on paper and may fine the company (letters of the Federal Tax Service of Russia dated 01.30.2015 No. ОА-4-17 /, UFNS in Moscow dated 01/14/2015 No. 13-11 / 000824).
For violation of the method of submitting the declaration, the fine will be 200 rubles (Article 119.1 of the Tax Code). It is impossible to cancel it even in court (Resolution of the Arbitration Court of the Volga Region dated 10.15.2015 No. F06-1532 / 2015).
If you submitted a declaration via the Internet, you do not need to duplicate it on paper. It’s enough to keep the reports in your electronic database.
Who is entitled to submit a VAT return on paper. In paper form, only those companies that do not pay tax or are exempted from it under article 145 of the Tax Code of the Russian Federation, but have become tax agents (letter of the Federal Tax Service of Russia dated 01.30.2015 No. OA-4-17 /) can submit a declaration.
But if the company is an intermediary and at the same time receives or issues invoices with VAT, the declaration must be submitted via the Internet.
To figure out how to submit a declaration for the 4th quarter, see chart 1.
In what form should I submit a VAT return for the 4th quarter of 2016? Scheme 1
Composition of the VAT declaration for the 4th quarter of 2016
The VAT return is a form from the title page and 12 sections, while some of them are supplemented by annexes. From what kind of activity the company is engaged in and what operations it performs, it depends on how many sheets need to be filled.
All companies, including tax agents, need to fill out the title and section 1. Include other sections in the statements if there were certain transactions (see table 1).
What is the composition of the VAT return for the 4th quarter of 2016? Talitsa 1
How to fill out a VAT return for the 4th quarter of 2016
To fill out the form, take the data from the documents:
- books of purchases and sales;
- a register of invoices issued and received;
- invoices;
- accounting and tax registers.
Title page. This is the front side of the declaration, in which it is necessary to reflect all the fundamental details of the company - identification number, checkpoint, etc. There is also a field Adjustment number, enter the code in it, which account the company submits the declaration for the quarterly report. If this is the primary reporting - code 0—, and for clarification 1—, 2-, etc. (Clause 19 of the Procedure approved by the order of the Federal Tax Service of Russia of 10.29.2014 No. MMV-7-3 /).
What fields should be filled on the title page
Taxable period. On the title page in the Tax period field, enter the quarter code for which you are submitting a VAT return. Define the code from Appendix 3 to the filling order. For example, for the 4th quarter of 2016 - code 24. But there are separate codes. For example, when liquidating a company, enter code 56.
Inspection code. Choose an inspection code at the place of registration. Determine the code from the notification of registration or using the online service on the website of the Federal Tax Service.
Taxpayer name. Enter the full name of the organization here, it must clearly correspond to what is written in the constituent documents. For example, from the Charter, the memorandum of association. For a businessman - full name, as recorded in the passport.
OKVED. The code can be found by extracting the Unified State Register of Legal Entities (USRIP) or by the classifier (approved by the order of Rosstandart dated January 31, 2014 No. 14-st).
Section 1. In this part of the declaration, on line 010, write OKTMO. Fill in the data from left to right, and if the cells are left blank, put dashes in them.
In line 020, reflect KBK for VAT (Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n). And in line 030 - enter the amount of accrued VAT under paragraph 5 of Article 173 of the Tax Code. This amount should not be reflected in section 3 of the declaration, as well as in lines 040 and 050 of section 1.
On lines 040 and 050, show the totals of the data from sections 3-6. If there is no tax base and the amount of tax payable, put dashes on the lines of section 1.
- exempted from VAT;
- taxable at a rate of 0%;
- prepayment, against future deliveries.
In line 070, fill in the amount of the advance payment or other payments of the upcoming deliveries of goods. On line 080, the amount that the company plans to recover. And in line 090 - the amount of recovery relative to payment, prepayment for future deliveries.
In line 100 - the amount of recovery for operations that are taxed at a rate of 0%. line 110 - the amount of tax subject to recovery. Define it by adding up the last column graph from 010 to 080 of section 3.
Section 4-6. Fill out the section only if during the 4th quarter the company performed operations taxed at the rate of 0%.
Section 7. This section is intended for operations that are not subject to VAT, as well as if the company in the quarter received an advance payment from the buyer for future deliveries of goods that are listed (approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468).
Section 8 and 9. In section 8, write data from the shopping book. But only those for which the company has the right to deduction in the 4th quarter of 2016. The section is filled in by all companies and tax agents. But there is an exception - agents who sell seized property by court order and goods from foreign organizations that are not registered in the Russian Federation.
Section 9 - data from the sales book. More precisely, on all invoices issued by the company to the counterparties.
In addition to sections 8 and 9, fill out annexes 1, if you made changes to the books of purchases and sales for the past quarters.
Sections 10, 11 and 12. Intermediaries, freight forwarders, developers - fill out sections 10 and 11. And section 12 - companies that are exempt from VAT or have performed operations that are not taxable, but have issued invoices with VAT.
The share of deductions in the VAT declaration for the 4th quarter
Check your VAT deductions in the 4th quarter with a safe share for the region. The Federal Tax Service published the latest data, and we calculated a new safe threshold. If you stick to it, the tax authorities will not have questions about the amount of deductions.
The safe share of VAT deductions in accrued tax in the country grew from 88.4% to 88.5%. Check the value for your area. Inspectors are guided by this indicator when they are selected for the commission (letter of the Federal Tax Service of Russia dated 07.17.2013 No. AC-4-2 / \u200b\u200b12722).
The lowest safe share in the country is in the Khanty-Mansiysk Autonomous Okrug Kaliningrad (66.8 and 66.9%). This is two times less than in the most favorable region for deductions - the Nenets Autonomous Okrug (117.6%).
In Moscow, deductions grew by 0.2% and amounted to 89.9%. In St. Petersburg, too, positive dynamics - the safe share rose by 0.1 and is equal to 91.9%.
You do not have to remove deductions in order to meet a safe share. But if the deductions are above average, be prepared to explain. Deductions can increase if sales have fallen, the company has made discounts to customers, taken into account old invoices, etc.
From January 1, the company will provide explanations on VAT for the company electronically, inspectors will not accept a paper answer (clause 3 of article 88 of the Tax Code of the Russian Federation). But the electronic format of the explanations was published only on January 13 and comes into force on January 24 (approved by the order of the Federal Tax Service of Russia dated 16.12.2016 No. MMV-7-15 /). We asked tax officials and lawyers how to respond to a request for the amount of VAT deductions (see opinions).
How to respond to a high deduction requirement
Mikhail Mukhin, President of the Center for Tax Expertise and Audit
Inspectors are entitled to request clarification on the format of the Federal Tax Service on the basis of paragraph 3 of Article 88 of the Tax Code. This is a situation where the tax authorities found errors or contradictions in the declaration. But the size of the deductions is not a contradiction; therefore, it is not necessary to explain it. If you are asked for clarification on large deductions based on Article 88 of the Tax Code, appeal the illegal claim.
Sergei Tarakanov, Advisor, State Civil Service of the Russian Federation, 2nd class
While there is no electronic format for the explanations, the taxpayer decides how to present them. You can answer on paper or in the recommended format from the letter of the Federal Tax Service of Russia of 07.16.13 No. AC-4-2 / \u200b\u200b12705. Inspectors are not entitled to fine for the wrong format. When the format takes effect, companies will be required to use it to clarify the contradictions. For example, tax gaps. But high VAT deductions are not a contradiction. Inspectors are entitled to demand clarification on the amount of deductions only under Article 31 of the Tax Code. You can answer in any form: on paper or in electronic format.
Errors in the VAT declaration for the 4th quarter of 2016
About four typical errors in VAT declarations in response to a request to UNP was reported by the Federal Tax Service of the Moscow Region (letter dated 21.12.2016 No. 21-36 /).
Code 26. The inspectors program does not match invoices with code 26 with counterparty declarations. If you enter code 26 by mistake, the invoice will not find the pair and the tax authorities will ask for an explanation.
Code 26 only works with buyers who do not pay VAT. When the goods have been shipped to the counterparty on the common system, put the code 01. Use it when it is not known what mode the buyer is in (letter of the Federal Tax Service of the city of Moscow dated September 13, 2016 No. 24-11 / 104017).
The company is not required to submit a clarification if it is mistaken in the code. It is enough to explain the discrepancies. But the explanation of the codes sometimes do not fit into the IFTS program, the tax gap remains. It is safer to retake the declaration or find out in your inspection how to fix the mistake - with a clarification or clarifications.
Crushing deductions. You can break deductions on one invoice for three years (letter of the Ministry of Finance of Russia dated 05/18/2015 No. 03-07-РЗ / 28263).
If you split the deduction, in column 16 of the purchase book, put the deduction amount in the current period. In column 15, write down the full value of the goods on the invoice. The amount in column 15 should coincide with the line Total for payment of column 9 of the invoice. This amount will go to line 170 of section 8 of the VAT return.
The seller shall reflect in the declaration the entire cost of shipment. If the buyer shows a lower cost, the inspection will ask for clarification. Clarification is not required, because the company has not underestimated the tax.
Import. When importing, fill in the invoice number in section 8 of the declaration (column 3 of the purchase book) in different ways. It all depends on where the company delivered the goods from.
When importing goods from the EAEU countries, instead of the invoice number in column 3, put the registration number of the application for importing goods. In this case, the declaration should be code 19.
If you import goods from countries outside the EAEU, in column 3 of the purchase book write the number and date of the customs declaration. The operation code is 20.
If you put the wrong numbers and codes, the inspection will send a request. Explanations will be needed.
Successor Report. There is confusion in the reporting after the reorganization with the field at the location (accounting) on \u200b\u200bthe title page of the declaration. The successor company shall put in the declaration the code of the place of presentation 215 (the largest - 216).
It will be a mistake if the company submits a report for the predecessor with the code 213 or 214. These codes mean that the new company is accountable for itself. Then the declaration, which the company passed for itself earlier, is canceled. If an error occurs, you must retake your report and the report of the predecessor with the correct codes and data.
Sample VAT declaration for the 4th quarter of 2016
Sample VAT declaration for the 4th quarter of 2016
Will the company be fined if it submits a declaration later
The deadline for submitting a VAT return is January 25, 2017. If the company is late with reporting for at least one day, the tax authorities will fine it. The fine is impressive and depends on the amount of calculated tax payable. Fine controllers consider this: 5% of the tax amount for each full and incomplete month. For example, if a company submitted a declaration on February 27, this is one full and one incomplete month of delay.
Note that the fine cannot exceed more than 30% of the tax payable. And its minimum size is 1000 rubles (Article 119 of the Tax Code).
What is the deadline for submitting a VAT declaration for the 4th quarter of 2016 to the IFTS? Who should submit the declaration and how to fill it out? Have you approved a new VAT declaration form? In this article you will find an example of filling out a VAT declaration for the 4th quarter and you can download the finished sample.
Who should report for the 4th quarter
They came up with a VAT return so that organizations and individual entrepreneurs report to the Federal Tax Service Inspectorate about goods sold, works performed and services rendered. With these processes, a VAT tax base may arise and, accordingly, according to the results of 2016, it is necessary to report on the total tax amount (VAT). This information is also summarized in the annual value added tax declaration.
If payment is made within 14 days: the penalty is 1%. If the payment is made between 15 and 30 days: the penalty is 1, 5% of the tax paid. If payment is made within 90 days: the fine imposed is equal to 1, 67% of the tax. Therefore, the Agency suggests that taxpayers verify the payments made and correct any errors. In theory, nothing worries, because this is a "kind" letter from the Revenue Agency, and not a refusal to pay. The letter is not an act of payment or a “psychological war” conducted by the Agency against taxpayers.
The 2016 VAT return must be completed by organizations and individual entrepreneurs, including intermediaries, who:
- are VAT payers;
- are VAT tax agents.
If organizations or individual entrepreneurs are not VAT payers, then take care of submitting a VAT return for the 4th quarter of 2016. So, let’s say if an organization or individual entrepreneur at Simplified or UTII never issues VAT invoices and does not pay VAT to the budget, then you do not need to submit a declaration.
It is much easier to verify the payments made. Firstly, because the Agency allows the taxpayer to correct any errors. For example, a payment may be made by specifying a failure code or the wrong year. This means that the payment has been made, but errors were made during the declaration. Or it may be a debt because the taxpayer forgot to enter a loan for the previous year, and therefore the Agency did not identify a “possible anomaly” with payment.
A taxpayer can get in good shape through the work of repentance
Secondly, if payments have not been made, the taxpayer can apply the remuneration mechanism using the remission mechanism introduced in January. This is a procedure by which you can manage lost or insufficient tax payments and other tax violations, benefiting from a reduction in sanctions.
It is worth noting that if the organization, in principle, is a VAT payer, but in 2016 did not conduct any transactions (operations) to be reflected in the VAT declaration, then a full declaration can not be made. Instead, it is possible to send the IFTS a single simplified declaration for 2016 in the form approved by order of the Ministry of Finance of Russia of July 10, 2007 No. 62n:
- title page;
- section 1 “The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer”.
The remaining sections should be included in the declaration for the 4th quarter of 2016 only if there have been operations that should be shown in such sections. That is, for example, if there were operations that are exempt from VAT, then additionally, section 7 must be formed
Declaration Section Who needs to fill out Section 1 1. VAT payers
2. Organizations and individual entrepreneurs on USN, UTII, Unified Social and Economic Activities, PSN or exempted from paying VAT in accordance with Articles 145 and 145.1 of the Tax Code of the Russian Federation, when issuing an invoice with the allocated amount of VAT.Section 2 VAT tax agents. If the organization or individual entrepreneur in the 3rd quarter of 2016 of the operations related to VAT, had only “agency”, then section 1 puts dashes. Section 3 VAT payers who have had operations taxed at any VAT rates other than 0% (subparagraphs 2–4 of article 164 of the Tax Code of the Russian Federation) Sections 4-6 VAT payers who had export operations taxed at the rate of 0% (Clause 1, Article 164 of the Tax Code of the Russian Federation) Section 7 1. VAT payers, VAT tax agents who have had operations:
not subject to VAT (exempt from VAT) (Article 149 of the Tax Code);
not recognized as an object of VAT (paragraph 2 of Article 146 of the Tax Code of the Russian Federation);
for the sale of goods (works, services), the place of sale of which is not recognized by the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation).
2. VAT payers and tax agents who received the amounts of payment, partial payment on account of the upcoming deliveries of goods (work, services) with a production cycle of more than 6 months (paragraph 13 of article 167 of the Tax Code of the Russian Federation).Section 8 VAT payers and tax agents (other than those specified in subparagraphs. 4, 5 of Article 161 of the Tax Code of the Russian Federation) who have the right to VAT deductions Section 9 VAT payers and tax agents who have a duty to calculate VAT (paragraph 47 of the Procedure) Sections 10-11 VAT payers, including those exempted from VAT duties, as well as tax agents who are not VAT payers:
issued invoices when conducting activities in the interests of another person under commission agreements, agency agreements and transport expeditions fill out section 10 (paragraph 49 of the Procedure);
received invoices in the conduct of the activities indicated above, fill out section 11 (paragraph 50 of the Procedure).Section 12 1. VAT payers exempted from the obligation to pay VAT, as well as organizations and individual entrepreneurs who are not VAT payers, when issuing invoices to the buyer with a tax amount
2. VAT payers who have issued invoices with the allocated amount of VAT, in respect of goods, work, services, the sale of which is not subject to VAT (paragraph 51 of the Procedure)When filling out the VAT return for the 4th quarter of 2016, use the data that is reflected (clause 5.1 of article 174 of the Tax Code of the Russian Federation):
- in the purchase book and sales book (sections of sections 8 and 9 of the declaration);
- in the register of received and issued invoices (sections 10 and 11 of the declaration;
- on invoices issued (section 12 of the declaration);
- in the registers of accounting and tax accounting.
Sample fill
So, as we said, the composition of the VAT return should depend on the fact of the presence of certain transactions related to VAT. Accordingly, it is not possible to provide a unified sample for filling out a declaration. Therefore, we simply give a sample of a completed declaration, which includes many sections, the formation of which a taxpayer accountant may encounter. You can download this sample in Excel format. At the same time, we propose to pay special attention to the OKFED code on the title page. In the field “Code of type of economic activity according to OKVED classifier for VAT declaration for the 4th quarter of 2016, indicate the type of economic activity according to the new OKVED classifier2. However, if in 2017 you will submit an updated declaration, then show the same codes in it that were noted in the primary declarations (Letter of the Federal Tax Service of Russia dated 09.11.2016 No. SD-4-3 / 21206).
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In July, businessmen submit reports for the 2nd quarter and 1st half of 2017, and also send monthly payments. We have prepared a list of important reports and reminded you of taxes and contributions. Please note: some dates are delayed due to weekends.
Delivery of calculation of SZV-M for June 2017
Information about the insured is sent to the FIU every month. This document is handed over to organizations and individual employers in the first 15 days after the end of the month. The 15th of July falls on Saturday, so the last day for the submission of information is the nearest business day, Monday, July 17th. We submit a report to help the state identify working pensioners and not index their pensions. Date of completion: July 1-17 Payment of insurance premiums for June 2017 Since the beginning of the year, the procedure for paying contributions for the main types of insurance has changed. The tax authority monitors the correctness of the transfer of most of the contributions to which the same rules now apply as for the payment of taxes. So, contributions for pension, medical and social insurance in connection with motherhood are sent by employers to the Federal Tax Service. And only contributions for occupational diseases and injuries - to the FSS details. Make a payment in the first 15 days after the end of the month for which employees received a salary. As in the case of the SZV-M report, the last day for paying contributions is July 17th. Date of completion: July 1-17 Submission of a UTII declaration for the 2nd quarter of 2017 Report on the payment of advances on impute to organizations and individual entrepreneurs at UTII accounts for every quarter. We return the declaration to the department of the Federal Tax Service, where the organization or entrepreneur is registered as a payer of UTII. Keep track of the deadlines, the fine for delaying a document for an organization is 1000 rubles, and accountants or directors can also be fined 300-500 rubles. Even if the business was in the previous quarter, you will have to pay tax and submit a declaration: UTII tax is paid on the basis of imputed, that is, estimated income. Date of completion: July 1 - 20 UTII payment for the 2nd quarter of 2017 UTII payers pay taxes on a quarterly basis, even in the absence of revenue. Payment can be reduced to 50% by the amount of insurance payments made in the past quarter. Delay for each month will result in a fine of 5% of the amount of tax payable, but not listed. In this case, the fine will not exceed 30% of non-payment, but not less than 1000 rubles. Remember that the imputed tax is calculated separately for each type of activity that falls under UTII and has its own imputed income, from which tax is paid. Payment term: July 1 - 25 Payment of advance payment by the simplified tax system for the 1st half of 2017 Taxpayers on the simplified tax system make quarterly advances - a kind of prepayment of a single tax. If in the last quarter the business brought little income, it may turn out that you do not need to make an advance payment. But the calculation is necessary. we talked about how to determine the size of the payment and reduce it by the amount of the paid contributions (with the simplified tax system 6% "Revenues"). The accounting service will help to calculate the advance payments and will remind you of the payment and delivery of reports. Payment term: July 1 - 25 Submission of a VAT return for the 2nd quarter of 2017 A VAT return is sent to the tax office by all tax payers, intermediaries and tax agents. And also - VAT defaulters, who imported goods in the 2nd quarter or issued invoices to customers with allocated VAT. Be careful: the declaration form has changed since the beginning of 2017. Send the declaration to the inspection where you are registered. For separate divisions it is not necessary to report, a declaration is submitted for the whole company. Date of completion: July 1 - 25 Submission of the 4-FSS report for the 1st half of 2017 in electronic form Employers send a report on social contributions to occupational diseases and injuries on a quarterly basis. Send the electronic report to the FSS by July 25. If you want to hand over a paper document, keep up to July 20. The report has noticeably shrunk since the beginning of the year, when the Federal Tax Service began to control the procedure for paying contributions to Social Security in connection with motherhood, so now it is easier to fill out. we told how the report is filled in according to the new rules. Date of completion: July 1 - 20 in paper form
July 1 - 25 in electronic form Payment of VAT for the 2nd quarter of 2017 In July, it’s time to transfer VAT for the 2nd quarter to all tax payers, tax agents, intermediaries and companies that issued invoices with allocated VAT or imported goods from abroad in the past quarter. The amount of VAT calculated for the quarter, organizations under the general tax regime and tax agents are entitled to divide into three payments and transfer each month of the next quarter until the 25th day. Payment term: July 1 - 25 Submission of income tax return for the 1st half of 2017 Organizations in the general mode report to the Federal Tax Service on corporate profit tax for the first half of the year. If you pay advances on this tax quarterly, then the declaration is also submitted quarterly. If the advances are paid monthly, a declaration is also presented. In any case, in July, have time to file it before the 25th. Date of completion: July 1 - 25 Paying advance payment of income tax OSNA companies make income tax advances. The amount of payment depends on the way you make them - quarterly or monthly. If the company's revenue for the previous 4 quarters is above 60 million rubles, it makes advances monthly. In other cases - quarterly. One way or another, the payment is transferred until July 25. Payment term: July 1 - 25 Submission of calculation of property tax for the 1st half of 2017 Property tax is paid by companies on DOS and some firms in special regimes if they own fixed assets that are taxed by this tax. We talked about property tax innovations in 2017. Calculation of this tax is submitted quarterly, the declaration is submitted once a year. Date of completion: July 1 - 25 FTS calculation of insurance premiums for the 2nd quarter of 2017 The calculation of insurance premiums is sent to the Federal Tax Service by all organizations and individual employers. The data for the half year are entered on an accrual basis. In the calculation of 24 sheets, be careful when filling out. Check out our webinar about the new calculation or use the accounting service to fill it out correctly. Date of completion: July 1 - 25 Submission of 6-personal income tax form for the first half of 2017 All organizations and entrepreneurs with employees pass this type of reporting to employers. The report is compiled throughout the enterprise as a whole and is submitted to the tax on paper or in electronic form. It indicates what incomes were accrued at the enterprise to individuals, as well as when and what taxes withheld from these incomes. Date of completion: July 1 - 31Use our tax and accounting calendar to avoid penalties due to late payments and reporting. It is based on the production calendar, takes into account all transfers of tax periods due to weekends and holidays.
The calendar is provided free of charge and is part of the online accounting service Kontur. Bookkeeping. Service is a radical and comfortable way to solve the problem of reports and tax payments. It will remind you of upcoming tasks, will automatically generate payment orders and reports. You will only have to sign and send them online.
In Contour.Accounting you can easily keep records, pay salaries, exchange electronic documents and ask questions to experts. Get to know the features of the service: the first month of work is free for all new users.
October Reporting
October is a difficult month for an accountant: in addition to monthly activities for sending documents and transferring funds to the budget and funds, regulatory authorities are waiting for reports for nine months or the third quarter of the year. For delay, you can get a fine or block the current account. In order for you to complete all the necessary actions on time, we’ll talk about the important October dates for reports and payments to the budget.
Financial statements
If an entrepreneur runs a business without employees or the organization exists with a single founder-director with whom there is no signed agreement (labor or contract), then in October they need to submit only accounting reports to the tax. The forms of documents depend on the tax regime and the frequency of tax payments.
UTII Declaration for the 3rd quarter of 2017
The tax period for the weekday is quarter, so payers in October report tax data for the previous three months. The declaration is handed over to the tax authorities at the actual place of business. If the actual place of business cannot be determined, for example, during freight transportation or trade with the distribution of goods, then we hand over the document: IP - at your place of residence, company - at your address. Imputation - a convenient mode for companies whose real income exceeds the imputed (check it on the website of your tax office). In this article, we talked about how to evaluate the profitability of using UTII compared to simplification.
Q3 2017 VAT return
OSNO payers submit quarterly VAT returns. Also, this document is required to provide tax agents and firms or entrepreneurs who have issued or received an invoice with a dedicated value added tax. The document is only submitted via the Internet, regardless of the number of staff. A paper declaration will be accepted from you only in exceptional cases, they are given in paragraph 5 of article 174 of the Tax Code of Russia.
Income tax return
All OSNO payers submit a declaration. Most often, a document is submitted quarterly, and then in October we send a declaration for nine months. High-profit companies that make advances on a monthly basis submit a return for the month. And then in October the September declaration is sent. The document is filled out on an accrual basis at any frequency of submission. Companies often incorrectly reflect advances in this report, and also contributions and taxes, carefully enter the data. Conveniently, in the current declaration, you can correct the error of the previous declaration so as not to send the update.
Employee Reporting in October 2017
If an individual entrepreneur or organization has employees on labor or contract agreements, the number of regular reports immediately increases. Reports are added to the funds and tax in connection with contributions, the number of staff and the size of employee income. Part of the reports is submitted every month, part - based on the results of the quarter or year.
SZV-M report for September 2017
This is a monthly report for policyholders, its purpose is to identify working retirees. Only organizations with a single founder-director who do not have a labor or contract agreement concluded with their own company do not submit a report. The report is sent to the FIU.
4-FSS report for 9 months of 2017
This is the only document that employers submit in Social Security. It is formed four times during the year. The report includes the amount of paid contributions for injuries and occupational diseases, payments in case of accidents, funds for medical examination of staff and a special assessment of jobs. With the number of employees not more than 25, the report can be sent to Socialist Prints, with a larger number of employees - only via the Internet. Individual entrepreneurs submit the document at the place of residence, organizations - at the address, and the units calculating the salary - at their place of registration.
Calculation of insurance premiums for 9 months of 2017
We submit this calculation to the Federal Tax Service, which controls the procedure for the delivery of insurance premiums from the beginning of this year. The document shows the amount of contributions paid for pension, social and health insurance. The tax office accepts quarterly calculations. The printed version of the calculation can be handed over to policyholders with a staff of up to 25 people, the rest submit the document only via the Internet. We hand over both calculation options at the same time.
6-personal income tax report for 9 months of 2017
This report is submitted by employers and tax agents quarterly. It reflects the income, personal income tax and deductions of employees with whom employment or contract agreements are signed. Information on the entire enterprise is entered in the form. With its help, officials verify the correctness of the actions of tax agents that employers become: they must withhold income tax from workers and transfer it to the state.
October Payments
In October, companies pay taxes for the past quarter or month, and also pay staff fees. Timely transfers are important if you do not want to pay fines or lose access to your account.
Insurance premiums for September 2017
In addition to sending reports, you need to list contributions to the tax and the Social Insurance Fund for employees. This is done by employers in all taxation systems in the same order.
Advance payment under the simplified tax system for 9 months of 2017
In October, Simplists pay the third single tax advance of the year. It is calculated on an accrual basis and transferred to the details of the Federal Tax Service. We talked about how to calculate an advance and legally reduce it, in this article.
UTII tax for the 3rd quarter of 2017
Payers of the imputed tax system in October transfer the UTII tax for the third quarter of the year. Remember, the tax is paid even if the company did not work and there was no movement of funds in the current account.
VAT for the 3rd quarter of 2017
OSNO payers in October transfer VAT to the budget for the 3rd quarter. Payment can be divided into three equal parts and pay them three months after the reporting quarter. Also, VAT for the 3rd quarter is paid by companies in special modes that have issued or accepted an invoice with allocated VAT.
Profit tax advance payment
OSNO payers make another advance payment of income tax. In the event that the firm's income over the previous four quarters was more than 60 million rubles, then tax advances can be paid monthly. Then in October you need to make the first advance for the fourth quarter. Otherwise, the company makes an advance payment of nine months.
Property tax for 9 months of 2017
All organizations on the basis of the basic taxation system, simplification, patent or imputation, which own property subject to taxation, pay this tax on the basis of the quarter. We talked about the calculation of property tax and the different categories of payers in this article.