What are the deadlines for organizations to file tax returns?

What services and programs will help you prepare a declaration under the simplified tax system?

In the age of universal computerization, the number of taxpayers filing paper returns manually is rapidly approaching zero.
Simplified people also wonder whether it is possible to automatically fill out a declaration using the simplified tax system? Modern services and accounting programs actually allow you to instantly calculate taxes based on the initial data entered by taxpayers and immediately automatically generate a finished declaration.

The Federal Tax Service website has two free services with which you can fill out a declaration under the simplified tax system online:

On commercial websites you can also find automated assistants that allow you to fill out a free declaration under the simplified tax system 2020 - web applications that allow you to automatically fill out a report based on taxpayer data. Some of them make it possible not only to receive a completed declaration, but also to see line-by-line calculations and explanations, the correctness of which is easy to check.

We talk about various services that can make our lives easier in the following materials:

• “The new service of the Central Bank will help you fill out payment slips”;
• “Overview of programs and services for online accounting”;
• “New in the services of the Federal Tax Service.”

Application methods

The completed document is sent to the tax office in one of the convenient ways:

1. Personal submission to the tax office at the place of registration. You can do this yourself or entrust it to a relative, friend, or individual entrepreneur. But for this you need to issue a power of attorney certified by a notary. Parents who file a declaration for their children will have to confirm the relationship with a birth certificate.
2. Sending by mail. The declaration is sent by a valuable letter to the address of the tax office with an inventory of the contents. In this case, the filing deadline is considered to be the date stamped by the postal worker. If, for example, an inspectorate employee received a declaration in May, and the date of April 30 is indicated in the list of attachments, the filing is not considered late.

For progressive Russians, there are other filing methods - sending a declaration online through the taxpayer’s personal account . You can fill out an application on the government services portal or on the website of the federal tax service. There are also many websites that will prepare a tax return for free or for a fee, but you will have to submit it yourself. Read about how to send ND via the Internet here.

Important! If you are submitting a return to receive a tax deduction, you must also attach documents confirming expenses (receipts for payment of tuition, treatment, etc.) to the document.

Declaration form and submission deadlines

The figure below shows the minimum set of necessary information about the current declaration form under the simplified tax system and the deadlines for reporting dates for individual entrepreneurs and companies:

The above deadlines for submitting a declaration under the simplified tax system must be observed by those taxpayers who continue to apply the simplified taxation system as usual. For those companies and individual entrepreneurs that have lost the right to use this special regime, the deadline for filing a declaration is different (clauses 2 and 3 of Article 346.23 of the Tax Code of the Russian Federation).

Since 2021, increased limits of the simplified tax system have been introduced, at which increased tax rates are applied, allowing taxpayers to continue to apply the simplified tax system when exceeding standard limits.

ConsultantPlus experts spoke in more detail about the innovations. Get free demo access to K+ and go to the Ready Solution to find out all the details of the changes.

Can they not accept it?

A tax inspector has the right to refuse admission in the following cases:

• the taxpayer does not have an identity card;
• filing occurs for another person without providing a power of attorney or without a birth certificate (when filing by parents for a child);
• the declaration is not filled out according to the current form (where can I get a new form?);
• submission took place to the tax authorities not at the place of registration of the individual.

In all other cases, documents must be accepted, even if they are filled out incorrectly . After acceptance, the inspector will check the declaration and, if there are errors, will send the applicant an official refusal or a request to correct the document.

Prepare two sets of documents for the ND – one for the inspector, the second will remain in your hands with an acceptance stamp. You will need them if questions arise about paying taxes in the future.

How many declaration sheets to fill out?

The declaration under the simplified tax system consists of a title page and six sections. However, all sections are not required to be included in the declaration. Simplified people with the base “income” and “income minus expenses” fill out their own set of sections (see in the figure):

But this composition of the declaration is not final. If a simplifier with the “income” base is not a payer of the trade tax, he does not include section 2.1.2 in the declaration. The same rule applies to section 3 - it is filled out and submitted as part of the declaration by simplified taxation tax payers who have received targeted funding, targeted revenues and other funds specified in paragraphs. 1 and 2 tbsp. 251 of the Tax Code of the Russian Federation (clause 9.1 of the Procedure for filling out a declaration under the simplified tax system, approved by order No. ММВ-7-3/ [email protected] ). Other simplifications do not include this section in the declaration under the simplified tax system.

The Federal Tax Service plans to change the form of the declaration under the simplified tax system. She submitted the corresponding draft for public discussion.

Read about the planned innovations in the review from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

UTII

Sample zero UTII declaration

example and zero tax return form

You will not find a sample for filling out a zero UTII declaration. Because This tax is paid for activities falling under UTII. On May 28, 2009, the Ministry of Finance issued an explanation that it is impossible to submit zero declarations, or to adjust their coefficient by the number of non-working days. No UTII activity? Then the taxpayer is deregistered as a UTII payer, but at the same time he can switch to the simplified tax system from the next month (Sample application for the simplified tax system - Form 2621_1.xls).

You have the right not to pay UTII for a calendar month, but provided that you did not conduct any activity for a single day this month. It is also necessary to deregister UTII; to do this, fill out the UTII-4.xls form for individual entrepreneurs or UTII-3.xls for Organizations.

You can generate a declaration using the UTII Declaration Calculator.

There are no penalties for providing a zero declaration or a zero imputation report; they simply will not accept your zero declaration. Although some tax authorities still accept “zero” UTII, despite the fact that the Ministry of Finance considers such declarations to be unlawful. For delivery not on time - 1000 rubles.

How to fill out zero UTII reporting

You will not be able to submit a completely zero declaration, but you can exclude one or two months from it (if you deregister during this time). Then in line 050, 060 or 070 of section 2 of the UTII calculator you write zero.

Deadlines for submission and payment of the UTII declaration

Deadline for payment of UTII tax: Q1. — until 25.04, II quarter. — until 25.07, III quarter. — until 25.10, IV quarter. - until 25.01

Deadline for submitting the UTII declaration: Q1. — until 20.04, 2nd quarter. — until 20.07, III quarter — until 20.10, IV quarter. — until 20.01

Design requirements: 5 basic rules

We list 5 mandatory rules for completing a declaration under the simplified tax system (clauses 2.1─2.6 of the Procedure for filling out a declaration under the simplified tax system, approved by order No. ММВ-7-3/ [email protected] ):

1. Rule for reflecting cost indicators.

All cost indicators must be entered in the declaration in full rubles: values ​​​​less than 50 kopecks are discarded, and 50 or more kopecks are rounded up to the full ruble.

1. Page numbering rule.

All pages of the declaration must have continuous numbering starting from the title page. Number format: “001”, “002” ... “010”. A special field of three characters is provided for entering the page number.

1. Rules for preparing a paper declaration.

For declarations filled out manually, special requirements apply:

• It is permissible to fill out the declaration information only in blue, purple or black ink;
• it is unacceptable to correct errors using a correction tool;
• double-sided printing of the declaration and binding of its sheets, leading to damage to the paper medium, are prohibited.

1. Rule for filling in the fields.

For different types of information it is necessary to use different formats:

1. The rule for filling out the fields of the declaration in the absence of indicators.

If the taxpayer does not have any indicator to fill out, the field intended for him is crossed out (a straight line is drawn in the middle of the information along the entire length of the field).

3-NDFL

Required for individual entrepreneurs on OSNO

Sample zero declaration 3-NDFL

example and zero tax return form

New form for 2021 (for reporting for 2021,2017,2018). Declaration 3-NDFL.XLS (all sheets)

New form for 2021 (for 2015 reporting). Declaration 3-NDFL.XLS (all sheets)

New form for 2015 (for reporting for 2014). Declaration 3-NDFL.XLS (all sheets)

Old form for reports for 2010 Sample of filling out the zero declaration 3-NDFL.XLS (for 2010).

How to fill out 3-NDFL zero reporting?

Change the values ​​highlighted in red in the declaration to your own. You only need to fill out page 1 and page 2 in the 3-NDFL declaration and leave section 1, section 6, sheet A, sheet B, sheets C, D1, G1 blank.

TIN: you need to enter it only on the main page, on the rest it will be added automatically.

Taxpayer category codes: Code 720 - individual entrepreneur; Code 730 - notary; Code 740 - lawyer; Code 760 - other individual; Code 770 - individual entrepreneur head of a peasant (farm) enterprise

Country code: Code 643 - Russia.

Document type code: Code 21 - passport.

Tax period (code): 34 (upon liquidation - 50).

Search for postal codes, OKATO and Federal Tax Service codes

Deadlines for submitting a zero declaration 3-NDFL

Once a year, until April 30

. For closed individual entrepreneurs, it is necessary to provide a declaration even for less than a full year.

There are no penalties for providing a zero declaration or a zero 3-NDFL report. For delivery not on time - 1000 rubles.

An individual entrepreneur must submit 4-NDFL to the tax office at the same time as 3-NDFL.

In 4-NDFL, the amount of estimated income for the year is written.

In the event of a significant (more than 50%) increase or decrease in income in the current tax period, individual entrepreneurs are required to submit a new 4-NDFL declaration

4-NDFL.XLS sample 55 kb. New uniform for 2011. Correct the data in red in the form to your own.

Instructions for filling out the declaration

Detailed instructions for filling out the simplified taxation system declaration are given in Appendix 2 to order No. ММВ-7-3/ [email protected]

We will show you how to fill out a declaration using the simplified tax system using an example:

Progress LLC applies the simplified tax system with the “income minus expenses” base. For 2020, according to KUDiR (book of income and expenses), the company’s performance indicators on an accrual basis amounted to:

The company does not plan to cease its activities, reorganize or switch to a different taxation regime. It did not receive targeted funding last year. In the region where the company is located, the usual rate for simplified workers with the base “income minus expenses” is 15%.

Taking this into account, the accountant of Progress LLC determined the composition of the simplified taxation system declaration for 2021: title page, sections 1.2 and 2.2.

Title page

How the Progress LLC accountant filled out the main fields of the title page is shown in the sample:

After filling out the title page, the accountant moved on to the main (calculation) part of the declaration - section 2.2. He left section 1.2 blank for now, since the data for it will appear only after filling out section 2.2.

Section 2.2

The accountant filled out Section 2.2 based on data on income and expenses, tax base (income minus expenses), as well as the simplified tax system rate. He then calculated the amount of advance payments and tax for reporting periods and for the calendar year.

What the completed section 2.2 looks like, see the sample declaration according to the simplified tax system:

Explanations for filling out section 2.2:

Section 1.2

The final stage in preparing a declaration under the simplified tax system is filling out section 1.2:

Explanations for filling out section 2.1:

VAT

Required for individual entrepreneurs and organizations on OSNO

Sample zero VAT return

example and zero tax return form

Sample of filling out a zero VAT return.XLS

How to fill out zero VAT reporting?

Change the values ​​highlighted in red in the declaration to your own. You only need to fill out page 1 and page 2 in the VAT return

TIN: you need to enter it only on the main page, on the rest it will be added automatically. Checkpoint only for organizations, for individual entrepreneurs - dashes

By location (accounting) (code): Code 400 is always in the VAT return. This code value means that the declaration is submitted at the place of registration of the taxpayer.

Tax period (code): 21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter (in case of liquidation - 51-I, 54-II, 55-III, 56-IV quarters)

OKATO codes are different for each region, enter your OKATO. The VAT BCC is the same for everyone.

Deadlines for filing a zero VAT return

I quarter — until 20.04, 2nd quarter. — until 20.07, III quarter — until 20.10, IV quarter. — until 20.01

There are no penalties for submitting a zero declaration or a zero VAT report. For delivery not on time - 1000 rubles.

Simplified expenses: important clarifications from officials

Simplified people with the “income minus expenses” base, when calculating the amount of the simplified tax system, have the opportunity to reduce the income received by the amount of expenses incurred during the same period. The list of such expenses is limited (Article 346.16 of the Tax Code of the Russian Federation).

It is important for a simplifier not only to check all expenses against this list, but also to take into account the explanations of officials and court decisions on certain types of expenses, which will help to accurately determine the taxable base and correctly calculate the simplified tax system.

Is it possible to take into account “coronavirus” expenses, ConsultantPlus experts explained. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Check out the set of “controversial” expenses of simplifiers and links to the Tax Code of the Russian Federation, court decisions and explanatory letters from officials:

Results

A declaration under the simplified tax system can be filled out for free online through special services on the Federal Tax Service website, using web applications on commercial websites and in other ways. Completing a declaration using software is preferable to manually, as it allows you to automatically calculate tax and avoid errors in calculations. The composition of the declaration depends on which object of taxation the simplifier applies: “income” or “income minus expenses.”

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Deadlines for filing income tax reports in 2021

Article 230 in paragraph 2 of the Tax Code establishes the deadline for submitting final reports on income received. The completed document is submitted to the tax office 3 times: based on the results of work for 3, 6, and 9 months of economic activity. The deadline for submitting the document is until the last day of the month following the reporting quarter.

The final income tax return received from financial and economic activities for 2021 must be submitted by April 3, 2021.