Accountant's tax calendar for 2021 - table

Accountant calendar for March 2021

In 2021, companies report not only on current activities, but also on the results of 2015. For some taxes, reporting deadlines last until the May holidays. However, we do not recommend delaying, since in April you need to submit declarations based on the results of the first quarter of 2021. Therefore, we consider it appropriate to report to the budget no later than March 2016.

So, look at our accountant calendar for 2015 - what needs to be submitted to the Federal Tax Service for 2015 in March 2016:

Composition of financial statements

If the organization is a small business, then it can prepare financial statements in a simplified form. In this case, the entire set will consist of only two forms: a balance sheet and a statement of financial results. All other companies submit financial statements in the following forms:

• balance;
• financial results report;
• statement of changes in capital;
• cash flow statement;
• explanatory note.

Accountant calendar 2015–2016: OSN

The specificity of OSN is that, unlike special regime companies, a company on OSN pays and reports VAT, income tax and property tax, regardless of whether their property is included in the cadastral list.

For information on the form that will need to be used when drawing up a property tax return for 2021, read the material “Corporate Property Tax Declaration 2016.”

Plus, companies on OSN report for employees and submit declarations and transfer taxes depending on the specifics of their activities: alcohol producers declare production volumes and pay excise taxes, trading companies in Moscow are required to pay a trade tax, etc.

Below in the firm's accountant's calendar on OSN, we have provided a list of general basic reports, taxes and fees that must be submitted to government agencies and paid in 2021:

Date of submission of the report and sanctions for violation of the deadline

We remind you that regardless of the date of receipt of documents by the tax office, the filing date is considered the day of departure. In the case of electronic reporting, this date is indicated in the confirmation of the electronic data exchange system with the Federal Tax Service.

If the report is filed after the due date, the taxpayer may be subject to penalties in the form of a fine. Its size, according to Article 119 of the Tax Code of the Russian Federation, will be 5% of the amount that must be paid on the basis of this report, but not less than 1000 rubles. If the taxpayer delayed filing the report for a long period of time, the Federal Tax Service may charge a fine in the specified amount for each full or partial month of delay, but not more than 30% of the amount payable under this declaration.

A penalty in the form of a fine can also be received for non-compliance with the reporting form. So, if a company was obliged to submit a declaration electronically, but sent its “paper” version, on the basis of Article 119.1 of the Tax Code of the Russian Federation, it faces a fine of 200 rubles. However, VAT also stands apart here - sending a return for this tax on paper is pointless, since the Federal Tax Service will not consider such a report submitted.

Accountant calendar for 2021 (table)

You can study such specific payments to the budget as water tax , gambling tax , excise taxes

ATTENTION! Starting from 2021, the deadlines for transferring “environmental” payments have changed. Now the reporting period is a calendar year, and fees must be transferred before March 1 of the year following the reporting year.

Therefore, for 2021, you need to report for negative impacts on the environment before 03/01/2017 (Law “On Amendments to the Federal Law “On Environmental Protection”” dated 07/21/2014 No. 219-FZ). For the fourth quarter of 2015, the fee in accordance with the new legal acts must be paid by 03/01/2016.

For information about who should charge pollution charges and how, read the article “Calculation of charges for environmental pollution - 2016.”

Where to deposit your balance

The balance sheet for 2021 should be sent (part 2 of article 18 of the Law of December 6, 2011 No. 402-FZ, subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation).

• to the Federal Tax Service;
• founders (participants, shareholders);
• to the territorial statistical office (a division of Rosstat).

The balance sheet for 2021 must be approved (Part 9 of Article 13 of the Law of December 6, 2011 No. 402-FZ). The decision on this is made by the general meeting of shareholders (participants). Document this decision in the minutes of the general meeting.

Accountant calendar 2021: USN, UTII, PSN, Unified Agricultural Tax

Special tax regimes are designed to make tax accounting easier for companies and reduce the tax burden, so such companies pay less taxes than if they used SST.

Accountant calendar 2021 and for special regime employees:

ATTENTION! The table does not contain deadlines for paying tax under PSN. The fact is that a businessman buys a patent for any period from 1 to 12 months, but within a calendar year.

For information about what kind of reporting may take place under PSN, read the material “Reporting of individual entrepreneurs on PSN - pros and cons”.

The above accountant’s calendar for 2016 lists reports and payments to the budget that are typical specifically for special regime employees. They also pay other taxes and fees if there are employees or certain activities that are subject to appropriate taxes, regardless of the special regime.