The total number of codes registered for the corresponding period. Calculation period for insurance premiums
What is the deadline for the calculation of insurance premiums for the 4th quarter of 2017? Need to fill out an old or new form? What new control ratios check the calculation and can it be done in a free program from the Federal Tax Service? Is it necessary for a personnel officer, together with an accountant, to clarify the personal data of employees and verify them with SZV-M? We will answer basic questions, consider specific examples and provide a sample of filling out the annual calculation of insurance premiums for 2017.
Who needs to take the annual calculation for 2017
The calculation of insurance premiums for the 4th quarter of 2017 must be submitted to the IFTS by all policyholders, in particular:
- organizations and their separate subdivisions;
- individual entrepreneurs (IP).
The calculation of insurance premiums for the 4th quarter of 2017 must be completed and handed over to all policyholders who have insured persons, namely:
- employees under labor contracts;
- performers - individuals under civil law contracts (for example, contract or service contracts);
- CEO being the sole founder.
The calculation is required to be sent to the IFTS, regardless of whether the activity was carried out in the reporting period (from January to December 2017) or not. If in 2017 the organization or individual entrepreneur had employees, but did not conduct any activity at all, did not accrue payments to individuals and did not have movements on current accounts, then this does not cancel their obligation to submit the calculation for the 4th quarter of 2017. In such a situation, you need to submit a zero calculation to the IFTS (Letter of the Federal Tax Service of Russia dated 04/12/2017 No. BS-4-11 / 6940).
The reporting period for calculating insurance premiums is the first quarter, six months, nine months. Settlement period- calendar year - article 423 Tax Code RF. Thus, it is more correct to call the calculation for the 4th quarter of 2017 - annual settlement on insurance premiums for 2017, not quarterly. Moreover, many accountants know that many calculation indicators are formed on an accrual basis from the beginning of 2017, and not a quarter. Therefore, at the end of the year, it is the annual RSV that is surrendered.
Terms of delivery of the annual calculation
Calculations for insurance premiums must be submitted to the IFTS no later than the 30th day of the month following the reporting (settlement) period. If the last date of delivery falls on a weekend, then the calculation can be submitted on the next working day (clause 7 of article 431, clause 7 of article 6.1 of the Tax Code of the Russian Federation).
The settlement period in our case is 2017 (from January 1 to December 31). Consequently, the calculation (RSV) for 2017 must be submitted to the IFTS no later than December 31 (Monday).
Annual Calculation Form: New or Old?
Fill out the calculation of insurance premiums in the form approved by Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551. New form use the calculation only with reporting for the 1st quarter of 2018.
The composition of the current calculation form is as follows:
- title page;
- sheet for individuals without status individual entrepreneur;
- section # 1 (includes 10 appendices);
- section # 2 (with one appendix);
- section number 3 - contains personal information about the insured persons for which the employer makes deductions.
Organizations and individual entrepreneurs making payments to individuals in mandatory must include in the calculation of insurance premiums for the 4th quarter of 2017 (clauses 2.2, 2.4 of the Procedure for filling out the calculation of insurance premiums):
In this composition, the annual calculation for 2017 must be received by the Federal Tax Service Inspectorate, regardless of the activities carried out in the reporting period (Letter of the Federal Tax Service of Russia dated 12.04.2017 No. BS-4-11 / 6940). In addition, if there are certain grounds, payers of insurance premiums must also include other sections and annexes. Let us explain the composition of the calculation in the table:
Calculation element | Who fills in |
Title page | Fill in all organizations and individual entrepreneurs |
Sheet "Information about an individual who is not an individual entrepreneur" | Formed by individuals who are not individual entrepreneurs, if they have not noted their TIN in the calculation |
Section 1, subsections 1.1 and 1.2 of annexes 1 and 2 to section 1, section 3 | Fill in all organizations and individual entrepreneurs who paid income to individuals from January 1 to December 31, 2017 |
Subsections 1.3.1, 1.3.2, 1.4 of Appendix 1 to Section 1 | Organizations and individual entrepreneurs listing insurance premiums at additional rates |
Appendices 5 - 8 to Section 1 | Organizations and individual entrepreneurs applying reduced rates(for example, conducting preferential activities on the simplified tax system) |
Appendix 9 to Section 1 | Organizations and individual entrepreneurs that from January 1 to December 31, 2017 paid income to foreign employees or stateless employees temporarily staying in the Russian Federation |
Appendix 10 to Section 1 | Organizations and individual entrepreneurs who paid income to students who worked in student teams from January 1 to December 31, 2017 |
Appendices 3 and 4 to Section 1 | Organizations and individual entrepreneurs who from January 1 to December 31, 2017 paid hospital benefits, child benefits, etc. (that is, associated with reimbursement from the FSS or payments from the federal budget) |
Section 2 and Appendix 1 to Section 2 | Heads of peasant farms |
How to fill out an annual calculation: sequence
Start filling out the calculation for Q4 2017 with the title page. Then create section 3 for each employee you have in Q4. After that, fill in the Appendices to Section 1. And last of all - Section 1. In it, you will summarize the data.
How to take the calculation
Transfer the calculation of insurance premiums for the 4th quarter of 2017 to the territorial tax office can be done in two ways:
Samples and examples of filling out the annual calculation for 2017
Most policyholders will complete the Q4 2017 premium calculation at in electronic format using special accounting software services (for example, 1C). In this case, the calculation is generated automatically based on the data that the accountant enters into the program. However, in our opinion, it is advisable to understand some principles of calculation formation in order to avoid mistakes. We will comment on the features of filling in the most common sections, as well as provide examples and samples.
Title page
On the title page the calculation of insurance premiums for the 4th quarter of 2017, it is necessary, in particular, to indicate the following indicators:
Reporting period
In the "Settlement (reporting) period (code)" field, indicate the code of the settlement (reporting) period from Appendix No. 3 to the Procedure for filling out the calculation of insurance premiums. There are four possible values in total
- 21 - for the first quarter;
- 31 - for half a year;
- 33 - in nine months;
- 34 - in a year.
Therefore, in the annual calculation of insurance premiums for 2017, the reporting period code will be "34".
IFTS code
In the field "Submitted to tax authority(code) "- indicate the code of the tax authority to which the calculation of insurance premiums is submitted. You can find out the value for a specific region on the FTS website using the official service.
Place of presentation code
As this code, show the digital value indicating the affiliation of the IFTS, to which RSV is surrendered for the 4th quarter of 2017.
Name
Indicate the name of the organization or the full name of the individual entrepreneur on the title page in accordance with the documents, without abbreviations. There is one free cell between words.
OKVED codes
In the field "View code economic activity according to the OKVED2 classifier ”indicate the code according to the All-Russian classifier of economic activities.
Previously, there was an OKVED classifier (OK 029-2007 (NACE Rev. 1.1)). However, starting from January 2017, it was replaced by the OEVED2 classifier (OK 029-2014 (NACE Rev. 2)). Use it when filling out the calculation of insurance premiums for the 4th quarter of 2017. Here is an example of a possible filling out of the title page as part of the calculation of insurance premiums (RSV) for the 4th quarter of 2017:
The sheet "Information about an individual who is not an individual entrepreneur" is filled in by citizens who pay for hired workers, if he has not indicated his TIN in the calculation. In this sheet, the employer indicates his personal data.
Section 3: personalized data of employees
Section 3 "Personalized information about insured persons" as part of the calculation of insurance premiums for the 4th quarter of 2017 must be filled in for all insured persons for October, November and December 2017, including those in favor of whom payments were accrued for January - December 2017 within the framework of labor relations and civil law contracts. Subsection 3.1 of Section 3 shows the personal data of the insured person - the recipient of the income: full name, TIN, SNILS, etc.
In subsection 3.2 of section 3, provide information on the amounts of payments calculated in favor of an individual, as well as information on the accrued insurance premiums for compulsory pension insurance. Here is an example of how to fill in section 3.
Payments to an employee who is a citizen of the Russian Federation and contributions accrued from them for an MPI for the 4th quarter of 2017
Under such conditions, section 3 of the calculation of insurance premiums for the 4th quarter of 2017 will look like this:
Note that for persons who have not received payments for the last three months of the reporting period (October, November and December), subsection 3.2 of section 3 does not need to be filled out (clause 22.2 of the Procedure for filling out the calculation of insurance premiums).
Employees who quit in the previous reporting period
Include dismissed employees in the total number of insured persons (column 1 of line 010 of subsection 1.1 of Appendix 1 to section 1). Show employees who quit in the previous quarter in subsection 3.1 of the calculation of insurance premiums. You have not accrued payments to such employees in the last three months, so do not fill out subsection 3.2 for them.
Copies of section 3 of the calculation should be sent to employees. The term is five calendar days from the date when the person applied for such information. Give each person a copy of Section 3, which contains only information about him. If you hand over the calculations in electronic formats, you will need to print paper duplicates. Hand over the extract from section 3 to the person also on the day of dismissal or termination of the civil law contract. An extract must be prepared for the entire period of work starting from January 2017.
Check SNILS
Before submitting the calculation of insurance premiums for the 4th quarter of 2017, some IFTS sent out information messages about the change in the technology for receiving reports. In such messages, it is noted that the calculations will not be considered accepted if the information about individuals does not coincide with the data in the databases of the Federal Tax Service Inspectorate. Problems may arise, for example, with SNILS, date and place of birth. Here is the text of such an informational message:
Dear taxpayers ( tax agents)!
Please note that the algorithm for receiving Calculations for insurance premiums has been changed (in accordance with the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / “On Approval of the Form for Calculating Insurance Premiums contributions in electronic form ").
In case of unsuccessful identification of the insured individual persons, reflected in section 3 "Personalized information about the insured persons", a refusal to accept the Calculation will be formed.
Previously, when a single violation was detected - unsuccessful identification of the insured individual persons from the 3rd section, a Notification of clarification was automatically generated (in this case, the calculation was considered accepted).
In order to exclude refusal to accept Calculations on insurance premiums due to inconsistency of information on the persons indicated in the calculation with the information available at the tax authority, we recommend that you reconcile the personal data of individuals indicated in the calculation (full name of the FL, date of birth, place of birth, TIN, passport data , SNILS) for the presentation of obsolete data in the calculation. Also, similar data must be verified with the information contained in information resources Pension Fund of the Russian Federation for the unambiguous identification of SNILS of the insured individual.
Appendix No. 3 to Section 1: Benefit Costs
In Appendix 3 to Section 1, as part of the annual RSV for 2017, record information on expenditures for the purposes of compulsory social insurance (if such information is not available, then the appendix is not completed, since it is optional).
In this application, show only the benefits from the Social Insurance Fund accrued in 2017. The date of the benefit payment and the period for which it was accrued do not matter. For example, the benefit accrued at the end of December, and paid in January, reflect in the calculation for the year. Sick leave benefits that are open in December and closed in January, reflect only in the calculation for the 1st quarter of 2018.
Benefits at the expense of the employer for the first three days of the employee's illness should not appear in Appendix 3. Enter all data into this application on an accrual basis from the beginning of 2017 (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).
As for the example of filling, the lines of Appendix 3 to section 1 must be formed as follows:
Here is a sample of the reflection of benefits as part of the calculation for the 4th quarter of 2017. In 2017, the organization:
- paid 3 sick leave. 15 days were paid at the expense of the FSS, the amount was 22,902.90 rubles;
- accrued to one worker the allowance for the care of the first child for October, November, December 7,179 rubles each. The amount of the benefit for 3 months was 21,537.00 rubles;
- total benefits accrued - 44,439.90 rubles. (RUB 22 902.90 + RUB 21 537.00).
Benefits have exceeded assessed contributions
Write down the difference between the accrued benefits and insurance premiums in line 120 of section 1 and in column 2 of line 090 of Appendix 2. In column 1 of line 090 put sign 2, and on line 110 of section 1 indicate zero. Enter the amounts for each of the last three months in the appropriate substrings.
Contributions to pensions and medicine: subsections 1.1 - 1.2 of Appendix 1 to section. one
Appendix 1 to section 1 of the calculation includes 4 blocks:
№ | Block |
1 | subsection 1.1 "Calculation of the amounts of insurance contributions for compulsory pension insurance" |
2 | subsection 1.2 "Calculation of the amounts of insurance premiums for compulsory health insurance» |
3 | subsection 1.3 "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for selected categories payers of insurance premiums specified in Article 428 of the Tax Code of the Russian Federation " |
4 | subsection 1.4 "Calculation of the amounts of insurance premiums for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations" |
In line 001 “Payer's Rate Code” of Appendix 1 to Section 1, indicate the applicable rate code.
In the annual calculation for the 4th quarter of 2017, it is necessary to include as many annexes 1 to section 1 (or individual subsections of this application) as the tariffs were applied during 2017 (from January to December inclusive). Let us explain the specifics of filling in the required subsections.
Subsection 1.1: Pension Contributions
Subsection 1.1 is a required block. It contains the calculation of the taxable base for pension contributions and the amount of insurance contributions for pension insurance. Let us explain the indicators of the lines of this section:
- line 010 - the total number of insured persons;
- line 020 - the number of individuals from whom you calculated insurance premiums in the reporting period (from January to December 2017);
- line 021 - the number of individuals from line 020 whose payments have exceeded limit value bases for calculation pension contributions;
- line 030 - the amount of accrued payments and remuneration in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums are not included here;
- in line 040 reflect:
- the amount of payments not subject to pension contributions (Article 422 of the Tax Code of the Russian Federation);
- the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is reflected within the limits determined by paragraph 9 of Article 421 of the Tax Code of the Russian Federation;
- line 050 - the basis for calculating pension contributions;
- line 051 - the base for calculating insurance premiums in amounts that exceed the maximum base size for each insured person in 2017, namely 876,000 rubles (clauses 3-6 of article 421 of the Tax Code of the Russian Federation).
- line 060 - amounts of calculated pension contributions, including:
- on line 061 - from a base that does not exceed the maximum value (876,000 rubles);
- on line 062 - from a base that exceeds the maximum value (876,000 rubles).
Record the data in subsection 1.1 as follows: indicate the data in total from the beginning of 2017, as well as for the last three months of the reporting period (October, November and December 2017).
Example: Organization on general regime calculates contributions at basic rates. It employs 10 people.
Subsection 1.2: Medical Contributions
Subsection 1.2 is a required section. It contains the calculation of the taxable base for health insurance premiums and the amount of health insurance premiums. Here's how strings are formed:
- line 010 - the total number of insured persons for 12 months of 2017.
- line 020 - the number of individuals from whom you calculated insurance premiums;
- line 030 - the amount of payments in favor of individuals (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation). Payments that are not subject to insurance premiums on line 030 are not shown;
- on line 040 - the amount of payments:
- not subject to insurance premiums for compulsory medical insurance (Art. 422 of the Tax Code of the Russian Federation);
- the amount of expenses that the contractor has documented, for example, under the author's order contracts (clause 8 of article 421 of the Tax Code of the Russian Federation). If there are no documents, then the amount of the deduction is fixed in the amount from paragraph 9 of Article 421 of the Tax Code of the Russian Federation.
Subsection 1.3 - fill in if you pay insurance premiums for compulsory pension insurance at an additional rate. And subsection 1.4 - if from January 1 to December 31, 2017, you transferred insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations.
Disability and maternity contributions: Appendix No. 2 to Section 1
Appendix 2 to Section 1 calculates the amount of contributions for temporary incapacity for work and in connection with maternity. The data is shown in the following breakdown: total from the beginning of 2017 to December 31, as well as for October, November and December 2017.
In field 001 of Appendix No. 2, you need to indicate the sign of payments insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity:
- "1" - direct payments of insurance coverage (if there is a pilot FSS project in the region);
- "2" - credit system of payments of insurance coverage (when the employer pays the benefits, and then receives the necessary compensation (or offset) from the Social Insurance Fund).
If there is no FSS pilot project in your region, then you have the right to reduce the mandatory social Security contributions for benefits. Show the total amounts in line 090 of Appendix 2 to Section 1. These numbers will always be positive, even if the benefits exceeded insurance contributions to the Social Insurance Fund.
Negative amounts of assessed contributions as part of the calculation of insurance contributions for the 4th quarter of 2017 should not be recorded. After all, the sums "with a minus" officials from the Pension Fund of the Russian Federation will not be able to distribute to the individual personal accounts of employees.
IFTS
Sometimes the cost of paying benefits exceeds the assessed medical contribution. Some accountants record such a difference in line 090 of Appendix No. 2 to section 1 of the calculation with a minus sign. However, this is wrong. In such a situation, indicate line 090:
- "1" if the amount on line 090 is greater than or equal to 0;
- "2" if the amount is less than 0.
If you send to the Inspectorate of the Federal Tax Service a calculation of insurance premiums for the 4th quarter of 2017 with negative values, you will need to submit an updated report (letters of the Federal Tax Service dated August 23, 2017 No. BS-4-11 / 16751, dated August 24, 2017 No. BS- 4-11 / 16793).
Some accountants do not pay attention to such filling rules. And they show negative contributions with code 1. This error should be corrected:
Suppose there are 10 people in the organization, the organization calculates and pays benefits to them itself. The amounts of payments, contributions for VNiM and benefits accrued from the Social Insurance Fund for all employees for 2017 are shown in the table.
Indicator line 090 of Appendix 2 to sec. 1 is equal to:
- in column 2 - 14,868.33 rubles. (RUB 59,308.23 - RUB 44,439.90);
- in column 4 - 262.03 rubles. (26 401.93 rubles - 26 139.90 rubles);
- in column 6 - 1,424.08 rubles. (8 603.08 rubles - 7 179 rubles);
- in column 8 - -3,307.04 rubles. (8 474.86 rubles - 11 781.90 rubles);
- in column 10 - 2,144.99 rubles. (RUB 9,323.99 - RUB 7,179).
Section 1: summary data
In section 1 of the calculation of the annual calculation for 2017, reflect the total indicators for the amount of insurance premiums payable. The part of the document under consideration consists of lines from 010 to 123, which indicate OKTMO, the amount of pension and medical contributions, contributions for temporary disability insurance and some other deductions. Also, in this section, you will need to indicate the BCC by type of insurance premiums and the amount of insurance premiums for each BCC that are accrued to be paid for 2017.
Pension contributions
On line 020, indicate the BCC for contributions to compulsory pension insurance. On lines 030-033 - show the amount of insurance premiums for compulsory pension insurance, which must be paid for the above BCC:
- on line 030 - for reporting period on an accrual basis (from January to December inclusive);
- on lines 031-033 - for the last three months of the settlement (reporting) period (October, November and December).
Medical contributions
On line 040, indicate the BCC for contributions for compulsory health insurance. Along lines 050–053 - distribute the amounts of insurance premiums for compulsory health insurance that must be paid:
- on line 050 - for the reporting period (2017) on an accrual basis (that is, from January to December);
- on lines 051 - 053 for the last three months of the reporting period (October, November and December).
Pension contributions at additional rates
On line 060, indicate the BCC for pension contributions at additional rates. On lines 070 - 073 - amounts of pension contributions at additional rates:
- on line 070 - for 2017 (from January 1 to December 31);
- on lines 071 - 073 for the last three months of the reporting period (October, November and December).
If there were no additional tariff payments, then fill in zeros.
Supplementary social security contributions
On line 080, indicate the BSC for contributions for additional social security. On lines 090–093 - the amount of contributions for additional social security:
- on line 090 - for 2017 (for 12 months) on an accrual basis (from January to December inclusive);
- on lines 091 - 093 for the last three months of the reporting period (October, November and December).
Social security contributions
On line 100, indicate the BCC for contributions to the compulsory social insurance in case of temporary disability and in connection with motherhood. On lines 110 - 113 - the amount of contributions for compulsory social insurance:
- on line 110 - for the entire 2017 on an accrual basis (from January to December inclusive);
- on lines 111 - 113 for the last three months of the settlement (reporting) period (that is, for October, November and December).
For lines 120-123, indicate the amount of the excess of the social insurance expenses incurred:
- on line 120 - for 12 months of 2017
- on lines 121–123 - October, November and December 2017.
If there was no excess of expenses, then fill in zeros in this block.
Checking the calculation by reference ratios
If you have compiled a calculation of insurance premiums for the 4th quarter of 2017 and transfer it to the IFTS, then keep in mind that the controllers will check it for compliance with the control ratios. At the same time, the updated ratios are applied from the reporting for the 4th quarter of 2017. The controls and formulas set for acceptance of calculations were communicated to taxpayers in the letter of the Federal Tax Service of Russia dated December 13, 2017 No. GD-4-11 / 25417.
In this case, the generated file with an annual calculation, you can pre-check for compliance with the specified control ratios. As reported on the official website of the tax department, a new functionality has been added to the "Taxpayer Legal Entity" program, which allows you to identify errors in the calculation of insurance premiums (https://www.nalog.ru/rn77/program/5961229/). The amendment is related to the relevant innovations of the Tax Code (paragraph 2 of clause 7 of article 431 of the Tax Code of the Russian Federation as amended by clause 78 of article 2 Federal law of November 27, 2017 No. 335-FZ).
The tax authorities noticed that from January 1, 2018, when accepting the calculation (updated calculation) for insurance premiums, the tax authority will control not only the discrepancy between the information on the calculated amounts of insurance premiums for the MPI, but also the discrepancy between the following parameters:
- amounts of payments and other remuneration in favor of individuals;
- bases for calculating insurance premiums for MPT within the established limit value;
- bases for calculating insurance premiums for MPT at an additional rate;
- sums of insurance premiums for GPT at an additional rate.
The calculation of insurance premiums is checked for compliance with the indicators from the 6-NDFL report. For example: The amount of accrued income taxed with personal income tax, minus dividends (line 020 indicator minus the amount on line 025 of the calculation in form 6-NDFL), must be greater than or equal to the amount of income on line 030 "Amount of payments and other remunerations calculated in favor of individuals »Subsection 1.1 of Appendix 1 of a single calculation for the relevant period.
Possible liability
For late submission of the calculation of insurance premiums for the 4th quarter of 2017, the IFTS may fine the organization or individual entrepreneur by 5 percent of the amount of contributions that is subject to payment (surcharge) based on the calculation. Such a fine will be charged for each month (full or incomplete) of delay with the submission of the calculation. However, the total amount of penalties cannot be more than 30 percent of the amount of contributions and less than 1,000 rubles. For example, if the calculated contributions were paid in full on time, then the penalty for late submission of the calculation will be 1,000 rubles. If only part of the contributions is transferred on time, then the penalty will be calculated from the difference between the amount of contributions, which is indicated in the calculation, and actually paid (Article 119 of the Tax Code of the Russian Federation).
From January 1, 2018, RSV will not be accepted for the following reasons: errors in the amount of payments and other benefits, errors in the base for calculating "pension" contributions within the limit, errors in the base for calculating "pension" contributions for additional tariffs, as well as errors in the amount of the "pension" contributions themselves ("regular" and additional tariffs). The condition for data mismatch now looks like this: mismatch of the sums of the same indicators for all individuals with the same indicators for the payer as a whole. As for inaccurate personal data, they will also remain on the list of reasons for not accepting the calculation of contributions.
In 2018, the tax authorities, as before, must notify the policyholder of the non-submitted calculation. Terms of notification remain: no later than the day following the day of receipt of the calculation in electronic form (or 10 days following the day of receipt of the calculation in paper form). The policyholder must eliminate the violations and submit a new calculation within 5 days from the date of sending the notification in electronic form (or within 10 days from the date of sending the "paper" notification). If these deadlines are met, the date of submission of the original calculation will be considered the date of submission.
It is worth noting that the Ministry of Finance of the Russian Federation in its letter dated April 21, 2017 No. 03-02-07 / 2/24123 indicated that the calculation of insurance premiums that was not submitted to the Inspectorate of the Federal Tax Service on time is not a reason to suspend operations on the accounts of the payer of insurance premiums. That is, there is no need to be afraid of blocking an account for being late for the 4th quarter of 2017.
When submitting the financial statements of an enterprise to the tax service, the form of the established form KND 0710099 is used. The information provided is indicated strictly in the columns designated for this, therefore, in order to fill out the form correctly, you need to know not only reliable information about economic activity enterprises, but also accounting codes.
A few words about the essence of accounting
As any leader of an organization knows, financial statements Is a documentation that represents a complete and reliable picture of the economic, economic and property status enterprises. The reports reflect:
- products manufactured at the enterprise, or work performed, or services rendered - depending on the activities of the enterprise;
- income received from the sale of property;
- income received as a result of the return of loans or interest on deposits;
- funds received from shareholders of the enterprise;
- expenses for the purchase of raw materials and equipment necessary for the production;
- loan repayment costs;
- taxes paid and tax incentives received.
- and a hundred more different positions for which the company received some amounts during the reporting period or parted with some amounts.
Why do you need a reporting period and a period code in the financial statements?
One of the main requirements for financial statements, and, in principle, for any other accounting document of an enterprise is the completeness of the facts provided, the reliability of information, measurability and comparability of information. That is why any report, not only accounting, cannot be "in general", but must contain information for a certain time period. This is the only way to trace the dynamics of development (or, conversely, decline) of production and draw some conclusions or predict a certain result.
For example, according to the column "income from sales of type A products" in weekly reports, one can understand whether this product is in demand, whether it makes sense to continue to produce it in the form in which it is now, or, perhaps, it is necessary to think about modernization, or, maybe even remove it from production - and all this can be understood only by a few figures in the accounting document.
The coding of the reporting periods is necessary to speed up the perception of information, as well as to reduce the time for filling out a document - after all, it is much faster to put a couple of numbers than to display eight to ten printed letters.
At the same time, for example, interim reporting, which is prepared exclusively for internal use and is not subject to transfer to the tax service, may not contain the coding of the reporting period, but it is still better to get used to filling out any document as "on a parade" - this will avoid unpleasant moments, if an audit comes up unexpectedly.
Tax period code in financial statements
First of all, it should be noted that the reporting periods in tax and accounting documents may not coincide and most often do not coincide. Moreover, in tax reporting, and in the accounting, certain codes are provided, which are changed annually. Therefore, before filling out the necessary forms, it is better to double-check the available data on the codes in order to be absolutely sure about the correctness of filling out the documents.
So for 2012 (accounting statements for which it was necessary to submit before March 30, 2013) the following encodings were established:
- for the quarterly report - 21;
- for the half-year report - 31;
- for the report for nine months - 33;
- for annual report – 34;
- for liquidation annual reporting in case of dissolution (liquidation) of the enterprise - 90;
- for liquidation interim reporting in case of dissolution (liquidation) of the enterprise - 94.
When filling out the accounting statements for 2013, the codes will need to be clarified.
Submission of interim financial statements
In addition to annual reports, enterprises used to file interim accounting reports with the tax service: for a month, quarter, six months. Last revised of the Law "On Accounting" canceled this requirement, however, some organizations (for example, Insurance companies) still submit interim (intra-annual) reports. Keeping interim financial statements within the enterprise is recommended for everyone, without exception.
Code 31 in the financial statements
Code 31 denotes reporting for six months, starting from January 1 of the current year. The package of documents for this period should include:
- balance sheet for six months;
- Report on financial results For half a year;
- a report on changes in the capital of the enterprise for six months;
- traffic report Money For half a year.
According to the new norms of legislation, reports for half a year are submitted to the tax service only if it is provided for by federal laws.
If the information is nevertheless submitted to the tax office, statistical reporting must be submitted by July 15, 2013, the income statement must be filed by July 29, 2013, and personalized accounting data by August 15, 2013.
Code 33 in the financial statements
Code 33 marks reports that contain information about the company for a reporting period of nine months. That is, from January 1, for example, 2013 to September 30, 2013.
The package of reporting documents is the same as for the reporting period of six months:
- balance sheet for nine months;
- statement of financial results for nine months;
- a report on changes in the company's capital for nine months;
- cash flow statement for nine months.
Statistical reporting must be submitted by October 15, 2013, profit statement by October 28, 2013, and personalized accounting data by November 15, 2013.
What is the difference between the reporting and tax period
In paragraph 1 of Art. 55 of the Tax Code of the Russian Federation states that the tax period is a period of time, the duration of which is determined by legislation on specific taxes. At the end of this period, the taxpayer needs to determine the tax base for a certain tax and calculate from it the amount to be paid to the budget. The tax period can include one or more reporting periods.
Tax periods for different taxes can be a calendar year, quarter or month (clauses 2, 3, article 55 of the Tax Code of the Russian Federation).
The definition of the reporting period is given in the law "On accounting" dated 06.12.2011 No. 402-FZ (as amended on 29.07.2018).
The reporting period is the time interval during which certain documented facts of the company's economic activity occur. Organizations and individual entrepreneurs reflect these facts in accounting. At the end of the reporting period, accounting reports are generated (Article 15 of Law No. 402-FZ).
The main reporting period is a year, there are also interim reporting periods - a quarter and / or a month (clause 5 of article 13 of the law "On accounting").
As for VAT, for him and for taxpayers and for tax agents, the tax and reporting periods are identical - this is a quarter (Article 163 of the Tax Code of the Russian Federation).
Sometimes the countdown of the period does not start from January 1 (registration of organizations and individual entrepreneurs occurs throughout the entire calendar year). In this case, the tax period specifically for VAT is the period from the date of registration to the end of the current quarter.
Regulatory documents on the codes of the tax period in the VAT return
As soon as the next quarter ends, VAT payers and tax agents determine the size of the tax base for the past period, calculate the tax from this base, pay it in federal budget and send to the FTS inspection at the place of their registration a completed quarterly VAT report with the entered tax information in electronic form.
The submission of the VAT declaration to the tax authorities and the transfer of 1/3 of the calculated tax should be completed by the 25th day of the first month of the next quarter.
Code tax period in the VAT declaration indicate at the top of the title page of the report:
It is necessary to be guided by the Procedure for filling out the declaration (order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], as amended by from 20.12.2016). Clause 20 of this Procedure sends for filling in the indicator "Tax period (code)" to Appendix No. 3 of the above order - it is here that there is a list of codes for entering them into the specified field of the tax period in the VAT return.
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Examples of filling in the period code
Period codes in tax reporting usually consist of two numbers, the first of which serves as an indicator of belonging to a particular type of report - VAT returns, income taxes, property taxes, etc.
The first digit of the tax period code of the VAT declaration is 2 (or 5 for a VAT report if the applicant organization is being reorganized / liquidated).
The second digit of the period code depends on the quarter number: digit 1 means the first quarter, 2 - the second quarter, 3 - the third quarter, 4 - the fourth quarter.
And the period code 22 in the VAT return is the indicator of the report for the second quarter:
The third quarter code is 23, the fourth quarter code is 24.
The reorganized / liquidated organization, when filling out the VAT declaration for the first quarter, will enter the number 51 as a code, and for the second quarter - code 52, third quarter - 53, fourth quarter - 54.
If an organization has to submit a revised declaration, the codes in the revision are filled in according to the same rules.
What happens if you enter the wrong period code on the title page - numbers that do not correspond to Appendix No. 3 to the Procedure for filling out a VAT report? How can I fix the error I found?
Consequences of an error in the period code
If an error is found in the period code, two options are possible:
- Send a VAT update (clause 1 of article 81 of the Tax Code of the Russian Federation), changing only the period code in it. But in the base of the inspection, two types of declarations - primary and revised ones - are matched for the reporting period. If you submit the primary report for the second quarter, and then submit the revision for the third quarter, the system will not see the connection between them, and the error will not be corrected. Or, such a declaration may not be accepted, because in the database tax office there is no primary report with the same code. Either the revised declaration can be considered as the primary one, and since it was filed outside the deadline, a fine will be imposed under Art. 119 of the Tax Code of the Russian Federation.
- Inform the Federal Tax Service Inspectorate in writing that the VAT return sent on such and such a date should be considered filed for the third quarter of 2018 with the correct tax period code 23. Typically, such a letter is accepted by the tax authorities. If they try to fine you, those fines can be challenged.
The courts note that Art. 119 and other provisions of the Tax Code do not impose responsibility on the applicant for a technical error on the title page when submitting a tax report. An incorrect period code does not entail an understatement of the tax base and tax payable to the budget (resolution of the Federal Antimonopoly Service of the North Caucasus District of June 28, 2010 in case No. A32-26244 / 2008-26 / 386-2009-4 / 786). Letter of the Federal Tax Service of Russia in Moscow dated 02.11.2007 No. 09-14 / 105412 supports taxpayers in this matter.
Since 2015, all organizations and individual entrepreneurs - VAT payers and tax agents send only electronic VAT reporting via telecommunication channels. The data from the declarations received by the tax authorities undergo a massive reconciliation of the specified information from buyers and suppliers through a single information bank data - ASK VAT-2.
Therefore, it is necessary to be very careful about filling out any report codes, since errors will entail unpleasant consequences not only for the organization itself, but also for its counterparties.
The tax period for income tax, like all other taxes, is the period at the end of which it is determined the tax base and the amount of tax payable is calculated (Article 55 of the Tax Code of the Russian Federation). In addition to the tax period for profits, reporting ones have been established. In this article, we will talk about the duration of all these periods, as well as how they are reflected in the tax return.
Tax period for income tax
The tax period for income tax is defined as a calendar year (clause 1 of article 285 of the Tax Code of the Russian Federation). That is, this is the time period from January 1 to December 31.
But this is in the general case, and there are exceptions to it, which include the creation or liquidation (reorganization) of an organization in the middle of the year.
So, for a newly created organization, the first tax period for income tax, by virtue of paragraph 2 of Art. 55 of the Tax Code of the Russian Federation, there will be a period of time:
- from the date of its creation (state registration) until the end of this year ( for example, from May 26 to December 31 of the current year);
- or from the date of creation until the end of the next calendar year, if the organization was registered in December ( for example, from December 15 of last year to December 31 of the current year).
If a foreign organization, whose activities do not lead to the creation of a representative office, independently recognizes itself tax resident RF, then according to clause 6 of Art. 55 of the Tax Code of the Russian Federation, the first tax period for income tax for it will be the period:
- from January 1 to the end of the calendar year, if she recognized herself as a tax resident from this date;
- from the date of submission of the application to the end of the calendar year, if she recognized herself as a tax resident from the date of submission of the application.
- from the date of submission of the application until the end of the calendar year following the year in which the specified application is submitted, if the application is submitted in the period from December 1 to December 31.
For a liquidated or reorganized organization, the last such period for income tax will be the segment (clause 3 of article 55 of the Tax Code of the Russian Federation):
- from the beginning of the year to the date of completion of the liquidation / reorganization ( for example, from January 1 to June 25 of the current year);
- either from the day of creation until the day of liquidation / reorganization ( for example, from January 15 to October 22 of the current year- for an organization that was created and liquidated / reorganized within one year; or from December 23 of the current year to June 25 of the next - for an organization that was created in December of this year, and liquidated / reorganized before the end of the next).
Income tax reporting periods
At the end of the reporting periods, advance payments of income tax are paid, and tax returns(Clause 1 of Art. 55, Clause 2 of Art.285, Clause 1 of Art.289 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation establishes 2 types of reporting periods for income tax (we will conditionally call them quarterly and monthly). They depend on what method of calculating advances on profit the organization has chosen - the usual quarterly or according to the actually received profit.
For ordinary advances, the reporting periods are (clause 2 of article 285 of the Tax Code of the Russian Federation):
- 1 quarter;
- half a year;
- 9 months.
With advances calculated from the actual profit (clause 2 of article 285 of the Tax Code of the Russian Federation):
- month,
- 2 months,
- 3 months and so on until the end of the year.
For example, January, January-February, January-March, etc.
Period codes for income tax (21, 31, 33, 34, etc.) for the declaration
The tax or reporting period for income tax is required to be indicated in the "profitable" declaration - on the title page. The periods are coded, their codes are given in Appendix 1 to the Procedure for filling out the declaration (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected]).
Name |
|
Used in declarations for consolidated group taxpayers (CTG) and designate the I quarter, half a year, 9 months and a year according to the CTG |
|
Indicate quarterly reporting periods: I quarter, half a year, 9 months and a year, respectively |
|
Monthly reporting periods: 1 month, 2 months, 3 months, and so on - until the end of the year |
|
The code indicates the last tax period during the reorganization (liquidation) of the organization |
|
Indicated by the responsible participants of the consolidated group of taxpayers who pay monthly advances based on actual profit |
Correctly sOur material "Checklist for completing the income tax return for the 1st quarter of 2019" will help you to fill out the income tax return.
Outcomes
The tax period for income tax is a year. The duration of the first and last tax period in the life of the organization is determined according to the rules of Art. 55 of the Tax Code of the Russian Federation. In the income tax return, the reporting and tax periods are indicated in accordance with the codes specified in Appendix 1 to the Procedure for completing the declaration.
1. The accounting period for insurance premiums is a calendar year.
2. Reporting periods are the first quarter, six months, nine months of a calendar year, and a calendar year.
3. If the organization was created after the beginning of the calendar year, the first billing period for it is the period from the date of creation to the end of this calendar year.
4. If the organization was liquidated or reorganized before the end of the calendar year, the last settlement period for it is the period from the beginning of this calendar year to the date of completion of the liquidation or reorganization.
5. If an organization created after the beginning of a calendar year is liquidated or reorganized before the end of this calendar year, the settlement period for it is the period from the date of creation to the date of completion of the liquidation or reorganization.
6. Provided by paragraphs 3 - of this article the rules do not apply to organizations from which one or more organizations stand out or join.
7. The amount of insurance premiums payable by policyholders is reduced by the amount of their expenses for the payment of compulsory insurance coverage in accordance with the legislation Russian Federation.
8. The policyholder has the right to set off the amount of the excess of expenses for the payment of compulsory insurance coverage over the amount of accrued insurance premiums against forthcoming payments.
9. During the billing (reporting) period, at the end of each calendar month, the policyholders calculate the monthly compulsory payments for insurance premiums based on the amount of payments and other benefits accrued from the beginning of the billing period until the end of the corresponding calendar month, and the rates of insurance premiums, as well as discounts (allowances) to insurance rate minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.
10. The amount of insurance premiums to be transferred is determined in rubles and kopecks.
11. Separate subdivisions of policyholders - legal entities for which bank accounts (other credit institutions) and which charge payments and other remuneration in favor of individuals (hereinafter referred to as separate subdivisions), fulfill the obligations of the organization to pay insurance premiums (monthly mandatory payments) and the obligation to submit calculations for the accrued and paid insurance premiums at the place of their location, unless otherwise provided by paragraph 14 of this article.
12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.
13. The amount of insurance premiums payable at the location of the organization, which includes separate subdivisions, is determined as the difference between total amount insurance premiums payable by the organization as a whole, and the total amount of insurance premiums payable at the location of its separate divisions.
14. If the organization has separate subdivisions located outside the territory of the Russian Federation, payment of insurance premiums (monthly mandatory payments) and submission of calculations for accrued and paid insurance premiums according to the data separate divisions carried out by the organization at the place of their location.
15. In case of termination of activities by the insured in connection with its liquidation before the end of the settlement period, the insured is obliged to submit to the registering authority an application for state registration in connection with the liquidation of a legal entity or an application for state registration of termination natural person activities as an individual entrepreneur to submit to the insurer a calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation inclusive. The specified calculation can be submitted in the form of an electronic document in accordance with the requirements of Article 24 of this Federal Law. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by the insured from the beginning of the billing period shall be paid within 15 calendar days from the date of submission of such a calculation or returned to the insured in accordance with this Federal Law.
16. In the event of the reorganization of the insured - a legal entity, the payment of insurance premiums and the presentation of calculations for the accrued and paid insurance premiums are carried out by his successor (successors), regardless of whether the facts and (or) circumstances of non-fulfillment or improper fulfillment by the reorganized legal entity of obligations to pay insurance premiums. If there are several successors, the share of participation of each of them in the performance of the duties of the reorganized legal entity to pay insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of full performance of the obligations to pay insurance premiums by any legal successor and such reorganization was aimed at failure to fulfill obligations to pay insurance premiums, by a court decision, newly formed legal entities may jointly and severally fulfill the obligation to pay insurance premiums of the reorganized person.
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