Each organization must keep records of its income and property on its balance sheet. The preparation of such documentation is carried out within a certain period, which is called the reporting period. Quarter, half-year or year - it all depends on the type of reporting and the requirements of government agencies. These periods are assigned codes that are displayed in the financial statements.
The review will provide definitions, the method of accounting and what period should be appropriate for a particular accounting. A parallel will also be drawn between the reporting and billing periods.
BASIC
As before, the most labor-intensive reporting can be considered reporting under the general taxation system. An accountant who services companies on OSNO will have to submit more than a dozen different reports in 2021, including:
1. Tax returns for:
- VAT;
- arrived;
- property;
- transport;
- earth.
2. Reporting to extra-budgetary funds:
- 4-FSS;
- confirmation of the main type of activity;
- SZV-M;
- SZV-experience.
3. Other reporting to the Federal Tax Service:
- calculation of insurance premiums;
- information on the average number of employees;
- 2-NDFL;
- 3-NDFL;
- 6-NDFL;
- financial statements (balance sheet and appendices thereto).
Quarterly reporting to extra-budgetary funds
LLCs in all taxation systems (OSNO, USN), even if they do not have employees and business turnover, are required to prepare and submit quarterly reports to the funds.
Quarterly reporting to the Social Insurance Fund (SIF) is submitted in the form of Form 4-FSS. The reporting deadline is the 20th of the month following the reporting (quarter). The report is filled in with a cumulative total, i.e. when compiling it, you will need data from the previous quarter. This report takes into account the indicators of account 69.11 “Insurance against accidents and illnesses”.
Failure to submit quarterly tax reports will result in a fine of 1,000 rubles, and failure to submit quarterly reports to funds will result in a fine of 150 rubles. from the fund.
VAT declaration
Persons on OSNO submit VAT once a quarter (Article 174 of the Tax Code of the Russian Federation). In this case, the tax payment can be divided into three parts and paid once a month (Clause 1, Article 174 of the Tax Code of the Russian Federation). We recommend that you fill out the declaration thoughtfully, reflecting only reliable documents. To avoid problems, we advise you to check incoming and outgoing invoices with counterparties before submitting the declaration. If your supplier does not reflect VAT, and you accept it for offset, the Federal Tax Service will send a demand.
In 2021, law-abiding taxpayers must submit a VAT return in accordance with the norms of the Tax Code of the Russian Federation within the following deadlines:
- until January 27 inclusive - for the 4th quarter of 2021;
- until April 27 inclusive - for the 1st quarter of 2021;
- until July 27 inclusive - for the 2nd quarter of 2021;
- until October 26 inclusive - for the 3rd quarter of 2021.
For the last quarter of 2021, the VAT return must be submitted no later than January 25, 2021.
The above dates take into account the transfer. For example, the deadline for submitting the declaration for the last quarter of 2021 falls on Saturday. Thanks to this, the accountant has a couple of extra days to prepare the report.
The majority of companies report VAT electronically. Certain categories of VAT payers have the right to submit a paper declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation).
In addition to the declaration, the Tax Code provides for the submission of a log of received and issued invoices. But only a few categories of taxpayers hand over this magazine. Check the need to submit the invoice journal in clause 5.2 of Art. 174 Tax Code of the Russian Federation. If the law requires you to submit a Federal Tax Service journal, this must be done before the 20th day of the month following the expired tax period. The journal has only one form of submission – electronic.
Features of determining the billing period for calculating average wages
Issues of calculating average earnings often become a “headache” for accountants: legislation is constantly being improved, and various nuances and atypical situations pose tasks that are not at all easy to cope with. This article will help you understand the most problematic aspects of calculating average wages and reduce the problems that arise in this area of work to a minimum.
You have to constantly resort to calculating average earnings - when employees go on paid leave, when they are sent on a business trip, for training (both as part of advanced training and while receiving basic education), when undergoing medical examinations and examinations, donating blood, etc. d. Current wages cannot be paid for the specified periods. It is necessary to calculate average earnings according to strictly established rules. Otherwise, the provisions of labor legislation are violated.
