Federal tax calendar for October 2021

For LLCs with and without employees

Accountant

OCTOBER 1

Personal income tax: - payment of sick leave and vacation pay. For subsoil users: — mineral extraction tax declaration. VAT: - application for refusal of VAT exemption. For excise tax payers: - application for reimbursement and submission of a bank guarantee for June 2021; for March 2021

OCTOBER 9

Insurance premiums: - notification of underutilization of the amounts of contributions for preventive measures for injury.

OCTOBER 12

Corporate income tax: - payment of tax on state and municipal securities for monthly and quarterly reporting periods.

OCTOBER 15

Insurance contributions: - payment of contributions for pension, social, medical insurance; — payment of contributions for injuries; — payment of additional contributions to the funded pension; — form SZV-M for individual (personalized) accounting. Personal income tax: - advance payment. For EGAIS participants and other excise tax payers: - advance payment of excise taxes. Simplified tax system: - message about the loss of the right to use the simplified tax system.

OCTOBER 18

For EGAIS participants and other excise tax payers: - notice of advance payment of excise taxes; — notice of exemption from payment of advance excise taxes.

OCTOBER 19

Payment for negative impact on the environment: - payment of quarterly advance payments. For EGAIS participants and other excise tax payers: - declarations (except for the volume of grapes); — corrective declarations (except for the volume of grapes); — copies of declarations in electronic form to Rosalkogolregulirovanie (except for the volume of grapes).

22 OF OCTOBER

Information on the average number of employees: - organizations created (reorganized) in September 2021. Unified (simplified) tax return: - declaration for 9 months of 2018. Insurance contributions: - Form 4 - Social Insurance Fund (on paper) for injuries; — injury report; — form DSV-3 for individual (personalized) accounting; — information on individual (personalized) accounting. VAT: — journal of invoices; — notification of the use of the right to exemption; — notification of extension of exemption or refusal of it. Indirect taxes: - payment of tax; - declaration. Water tax: - declaration and payment of tax. UTII: - declaration.

THE 25TH OF OCTOBER

Insurance premiums: - Form 4 - Social Insurance Fund (in the form of an electronic document) for injuries; — injury report. VAT: - declaration in electronic form; — declaration on paper; — payment of 1/3 of the tax; - payment of the full amount of tax. For foreign organizations: — VAT declaration; — payment of VAT. UTII: - payment of tax. simplified tax system: - advance payment; — declaration and payment of tax in connection with the termination of business activities; — declaration and payment of tax in connection with the loss of the right to apply the simplified tax system. Agricultural producers: - declaration and payment of Unified Agricultural Tax in connection with the termination of business activities. Subsoil users: - payment of mineral extraction tax. Trade fee: - payment of the fee. For EGAIS participants and other excise tax payers: - declaration and payment of excise taxes for September 2021, July 2021, April 2021; — bank guarantee for excise duty exemption for September 2021, July 2018, April 2021.

29TH OF OCTOBER

Corporate income tax: - payment of the first advance in the fourth quarter; — declaration and advance payment for the third quarter, for September; — tax calculation for the third quarter, for September; — advance payment if revenue exceeds 5 million rubles, 15 million rubles; — payment of an advance if income did not exceed an average of 15 million rubles. for each quarter of the previous 4. Subsoil users: - notification of corporate income tax about an unproductive well for the third quarter, for September.

OCTOBER 30

Insurance premiums: - calculation of insurance premiums for pension, social, and medical insurance. Organizational property tax: - calculation of advances. Currency control: - report on the movement of funds of legal entities and individual entrepreneurs.

OCTOBER 31

Personal income tax: - payment of sick leave and vacation pay;
- Form 6-NDFL. For subsoil users: — mineral extraction tax declaration; — calculation of payments and payment of 1/4 of the payment for the use of subsoil. Land tax: - notification of the selected land plot in respect of which a tax deduction is applied. Property tax for individuals: - notification of selected objects for the provision of tax benefits. VAT: - application for reimbursement, bank guarantee. For excise tax payers: - application for reimbursement and submission of a bank guarantee for July 2021; for April 2021 Date of publication: 09/21/2018

For individual entrepreneurs with employees

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Submit your UTII declaration for the third quarter of 2021

Who rents:
Organizations and individual entrepreneurs carrying out business activities subject to a single tax in territories where a single tax has been introduced.

More details:

Tax Code of the Russian Federation Art. 346.28, paragraph 1

Submit electronically to the tax authorities a log of received and issued invoices for the third quarter of 2018

Who rents:

Persons who do not have, or are exempt from, obligations to pay VAT, are not tax agents, when carrying out intermediary activities on behalf of a commission agent (agent), or on the basis of transport expedition contracts, as well as when performing the functions of a developer.

More details:

Tax Code of the Russian Federation Art. 174, clause 5.2

Submit Form 4-FSS on paper for the nine months of 2018

Who rents:

Payers of insurance premiums who make payments and other benefits to individuals.

More details:

Federal Law No. 125 of July 24, 1998 Art. 3

Submit on paper “zero” reporting in Form 4-FSS for the nine months of 2021

Who rents:

Legal entities of any organizational and legal form that are policyholders.

More details:

Federal Law No. 125 of July 24, 1998 Art. 3

Submit a report on the use of insurance premiums to finance preventive measures in the Social Insurance Fund for the third quarter of 2018

Who rents:

Insurers under compulsory social insurance against industrial accidents and occupational diseases.

More details:

Federal Law No. 125 of July 24, 1998 Art. 3

Submit the DSV-3 form to the Pension Fund for the third quarter of 2021

Who rents:

The employer of the insured person who pays additional insurance contributions to the funded part of the labor pension.

More details:

Federal Law No. 56 of April 30, 2008, Art. 2, paragraph 2

Submit a single (simplified) tax return for 9 months of 2021

Who rents:

Taxpayers who do not carry out transactions that result in the movement of funds in their bank accounts (at the organization's cash desk), and who do not have objects of taxation for these taxes.

More details:

Tax Code of the Russian Federation Art. 80, clause 2, paragraph 2

Submit a declaration and pay indirect tax on imported goods for September 2021

Who rents:

Taxpayers when importing goods from the territory of the EAEU member states.

More details:

Tax Code of the Russian Federation Art. 143, clause 1, paragraph 3 EAEU Treaty of May 29, 2014

Submit a declaration and pay the water tax for the third quarter of 2018

Who rents:

Organizations and individuals engaged in special and (or) special water use.

More details:

Tax Code of the Russian Federation Art. 333.8

Provide a notice of maximum retail prices for each brand (each name) of tobacco products from November 2018

Who rents:

Taxpayers for whom combined tax rates are established when determining the estimated cost of tobacco products.

More details:

Tax Code of the Russian Federation Art. 179

Pay the fee and provide information on the number of aquatic biological resources subject to removal from their habitat as permitted bycatch for September 2021

Who rents:

Organizations and individual entrepreneurs engaged in extraction (catch) of aquatic biological resources.

More details:

Tax Code of the Russian Federation Art. 333.1, clause 2

Submit your return and pay your gambling tax for September 2021

Who rents:

Organizations carrying out entrepreneurial activities in the gambling business.

More details:

Tax Code of the Russian Federation Art. 365

For individual entrepreneurs without employees

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Federal tax calendar for October 2021

This calendar indicates the expiration dates for the fulfillment of taxpayers’ obligations to pay taxes (contributions, fees) and submit reports in accordance with federal legislation

October 1

Mineral extraction tax:

— taxpayers submit a tax return for August 2018*

Personal income tax:

— tax agents transfer the amounts of calculated and withheld tax on income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay paid to taxpayers in September 2021*

October 9

Insurance against industrial accidents and occupational diseases:

- Insureds, in case of incomplete use of the amounts of insurance premiums in 2021 for financial support of preventive measures, report this to the territorial body of the Social Insurance Fund.

October 12

Corporate income tax:

— taxpayers for whom the tax reporting period is a month pay tax on income in the form of interest on state and municipal securities for September 2018;

— taxpayers for whom the tax reporting period is a quarter pay tax on income in the form of interest on state and municipal securities for 9 months of 2018.

October 15

Insurance contributions for compulsory social, pension, medical insurance:

— payers of insurance premiums pay contributions to the Federal Tax Service for September 2021.

Insurance against industrial accidents and occupational diseases:

— policyholders pay insurance premiums to the Social Insurance Fund for September 2018.

Personal income tax:

- individual entrepreneurs and persons engaged in private practice pay an advance tax payment for July-September 2021 on the basis of a tax notice.

Excise taxes:

— taxpayers producing alcoholic beverages and (or) excisable alcohol-containing products on the territory of the Russian Federation pay an advance payment for October 2018.

Individual (personalized) accounting in the compulsory pension insurance system:

— policyholders provide information about each insured person working for them for September 2021.

October 18

Excise taxes:

— taxpayers who have paid an advance payment of excise tax on alcohol and (or) alcohol-containing products submit to the tax authority documents confirming payment of the advance payment for October 2021. In order to be exempt from paying the advance payment of excise tax, taxpayers submit to the tax authority a bank guarantee and a notice of exemption from payment of advance payment of excise tax

October 19

Fee for negative impact on the environment:

— persons obligated to pay a fee, with the exception of small and medium-sized businesses, make an advance payment for the third quarter of 2021.

22 of October

Insurance against industrial accidents and occupational diseases:

— policyholders submit calculations of accrued and paid insurance premiums for the 3rd quarter of 2021 on paper*

Single tax on imputed income for certain types of activities:

— taxpayers submit a tax return for the third quarter of 2021*

Information on the average number of employees:

— organizations created (reorganized) in September 2021 provide information for September*

Indirect taxes:

— taxpayers pay taxes on imported goods registered in September 2021 (the payment deadline stipulated by the leasing agreement (contract) came in September) and submit a tax return*

Gambling tax:

— taxpayers submit a tax return and pay tax for September 2021*

Fee for the use of aquatic biological resources:

— taxpayers pay a regular contribution*

Declaration of production, turnover, use of ethyl alcohol, alcoholic and alcohol-containing products, use of production facilities:

— organizations engaged in the production, circulation and (or) use of ethyl alcohol, alcoholic and alcohol-containing products and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire and mead, submit declarations for the third quarter of 2021*

Water tax:

— taxpayers submit a tax return and pay tax for the third quarter of 2021*

Simplified tax declaration:

— taxpayers for one or more taxes who do not carry out transactions that result in the movement of funds in their bank accounts (at the organization’s cash desk), and who do not have objects of taxation for these taxes, submit a single (simplified) tax return for these taxes for 9 months 2021*

VAT:

- persons who are not taxpayers, taxpayers exempt from the duties of a taxpayer, not recognized as tax agents, in the event that they issue and (or) receive invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the implementation of and (or) the acquisition of goods (work, services), property rights on behalf of the commission agent (agent), or on the basis of transport expedition agreements, as well as when performing the functions of a developer, submit to the tax authorities at the place of their registration a log of received and issued invoices in relation to the specified activities in electronic form for the third quarter of 2021*

the 25th of October

Mineral extraction tax:

— taxpayers pay taxes for September 2021.

Insurance against industrial accidents and occupational diseases:

— policyholders submit calculations of accrued and paid insurance premiums for the 3rd quarter of 2021 in the form of an electronic document

Single tax on imputed income for certain types of activities:

— taxpayers pay a single tax for the third quarter of 2018.

VAT:

— taxpayers (tax agents) submit a tax return and pay 1/3 of the tax amount for the third quarter of 2018;

- persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, pay tax and submit a tax return for the third quarter of 2021.

Excise taxes:

- taxpayers (except for those who have a certificate of registration of a person carrying out transactions with straight-run gasoline, of registration of a person carrying out transactions with benzene, paraxylene or orthoxylene, of registration of an organization carrying out transactions with middle distillates, of registration of an organization carrying out transactions with denatured ethyl alcohol, as well as those included in the Register of Civil Aviation Operators of the Russian Federation and having an operator certificate (certificate) and included in the register of bunker fuel suppliers selling bunker fuel and middle distillates) pay excise taxes and submit a tax return for September 2021;

- taxpayers who have a certificate of registration of a person carrying out transactions with straight-run gasoline, of registration of a person carrying out transactions with benzene, paraxylene or orthoxylene, of registration of an organization carrying out transactions with middle distillates, of registration of an organization carrying out transactions with denatured ethyl alcohol, and also included in the Register of Civil Aviation Operators of the Russian Federation and having an operator certificate (certificate) pay excise taxes and submit a tax return for July 2021;

— taxpayers carrying out transactions for the sale of bunker fuel and middle distillates included in the register of bunker fuel suppliers pay excise taxes and submit a tax return for April 2021.

Simplified taxation system:

— taxpayers pay an advance tax payment for 9 months of 2021.

Trade fee:

— payers pay the fee for the third quarter of 2021.

29th of October

Corporate income tax:

— taxpayers pay the 1st monthly advance tax payment for the fourth quarter of 2021 (for organizations paying only quarterly advance payments, see Article 286 of the Tax Code of the Russian Federation)*;

— tax agents submit calculations based on the results of the reporting period*;

— taxpayers who calculate monthly advance payments based on the actual profit received, submit a tax return and pay the advance payment for September 2021*;

— taxpayers for whom the tax reporting period is a quarter submit a tax return and pay an advance payment for the third quarter of 2021*

October 30

Insurance contributions for compulsory social, pension, medical insurance:

— payers submit to the Federal Tax Service calculations of insurance premiums for the 3rd quarter of 2021.

Organizational property tax:

— taxpayers submit tax calculations for advance payments for 9 months of 2021.

October 31

Mineral extraction tax:

— taxpayers submit a tax return for September 2021.

Personal income tax:

— tax agents provide a calculation of the amounts of personal income tax calculated and withheld for 9 months of 2021;

— tax agents transfer the amounts of calculated and withheld tax on income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay paid to taxpayers in October 2021.

Regular payments for subsoil use:

— subsoil users transfer payments and submit calculations for the third quarter of 2021.

* The deadline has been postponed in accordance with Art. 6.1 of the Tax Code of the Russian Federation and other regulations.

The calendar was prepared by experts.

Where are financial statements submitted?

As a general rule, companies are required no later than three months after the end of 2021 to submit annual financial statements to the tax office at their location (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

The annual accounting (financial) statements of a joint-stock company, subject to mandatory audit, are disclosed by publishing its text together with the auditor’s report on the Internet page no later than three days from the date of drawing up the audit report, but no later than three days from the date of expiration of the period established by the legislation of the Russian Federation for the submission of a mandatory a copy of the prepared annual accounting (financial) statements. A mandatory copy of the prepared annual accounting (financial) statements for 2021 is submitted no later than three months after the end of the reporting period (clause 10, article 13, clause 2, article 18 of Law No. 402-FZ, clause 71.3 and clause 71.4 of the Regulations No. 454-P).

In addition, the company is required to submit a legal copy of its annual financial statements to the state statistics body.

And if the reporting is subject to mandatory audit, then the organization is obliged to submit an audit report to the state statistics bodies (clause 2 of Article 18 of Law No. 402-FZ). The audit report is submitted to statistics together with the annual financial statements or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year (clause 2 of article 18 of Law No. 402-FZ, Appendix to the Letter of the Ministry of Finance of the Russian Federation dated January 29, 2014 No. 07-04-18/01).

The audit report is not submitted to the tax authorities (Letters of the Ministry of Finance of the Russian Federation dated January 30, 2013 No. 03-02-07/1/1724, Federal Tax Service of the Russian Federation for Moscow dated March 31, 2014 No. 13-11/030545, dated January 20. 2014 No. 16-15/003855).

In addition, companies are required to submit financial statements to other addresses provided for by the legislation of the Russian Federation, the constituent documents of the organization, decisions of the relevant management bodies of the organization (clause 44 of PBU 4/99, Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).