1C-Reporting for 9 months of 2021 - what to pay attention to

Tax payment deadlines in 2021: main table

What taxes must be paid before December 1, 2021

Property tax must be paid for:

• Houses;
• apartments;
• rooms;
• dachas;
• garages and parking spaces;
• other capital construction projects.

Remember that this tax is charged only to the owners - the people indicated in the ownership document for the listed objects. And its size depends on the cadastral value of the taxable object, that is, as close as possible to the market value. You can find out the cadastral value of your property by requesting an extract from the Unified State Register of Real Estate (USRN) as of January 1, 2021. At the same time, the tax base is calculated differently for different real estate objects. For example, for apartments it is reduced by the cost of 20 square meters. m. In other words, if your home is 50 sq.m., then pay as much as for 30 sq.m. m. For a room, this “deduction” will be 10 square meters. m, for a residential building - 50 sq. m. Families with three or more minor children will also receive “deductions” for each of them.

Each municipality sets its own tax rate. The Tax Code limits only its maximum amount.

The land tax rate is also set by municipalities. At the same time, for land that citizens use for personal purposes - gardens, vegetable gardens, summer cottages, personal plots and plots for individual housing construction - it should not exceed 0.3% of the cadastral value. In addition, in 2021, for the first time, land tax was calculated taking into account a limiting coefficient - the annual tax increase should not exceed 10% compared to the previous year. The exception is undeveloped land plots that are intended for individual housing construction and have not been used for this for more than ten years.

Transport tax is paid by those for whom the following are registered:

• cars;
• motorcycles;
• aircraft;
• yachts;
• boats and other vehicles.

The size of the payment usually depends on the engine power of the vehicle. In addition, for passenger cars with an average price of 3 million rubles or more, the tax is calculated taking into account an increasing coefficient, which depends on the average price of the car and the period that has passed since the year of its manufacture. Lists of models of such cars are published annually by the Ministry of Industry and Trade.

The exact tax rate for each of the three taxes in a particular region can be found on the website of the Federal Tax Service (FTS).

Deadline for payment of transport tax in 2021

From 2021, the deadlines for payment of transport tax and advance payments on it have been changed. If until 2021 the payment deadlines were established by the laws of regional authorities, then from 2021 the Tax Code of the Russian Federation has established specific deadlines

So, transport tax/advance payment in 2021 is paid within the following terms:

Quarterly payments

Many organizations have the right to independently choose the appropriate method of paying advance payments, but some enterprises must obey the procedure that is enshrined in law for them.

Some organizations are required to pay advance payments quarterly. Clause 3 of Art. 286 of the Tax Code stipulates the circle of payers who pay based on the results of the past reporting period (when each quarter ends). This includes the following organizations:

• whose income after sales for the last 4 quarters (year) is no more than fifteen million rubles on average for each quarter;
• budgetary;
• autonomous;
• foreigners working through a permanent establishment;
• non-profits that do not receive income from the sale of goods;
• participants of partnerships (simple or investment) - in relation to the income received from participation in such partnerships;
• investors in production sharing agreements (income received from the sale of these agreements);
• in trust management agreements – beneficiaries.

All of the listed categories of organizations do not pay monthly advances within the quarter.

Deadline for payment of land tax in 2021

From 2021, the deadlines for paying land tax have been similarly changed. Tax/advance payments must be paid no later than the following dates:

Consolidated group information

Often, information on income tax is generated not for one individual entity, but for several companies or separate divisions at once. Such associations are called a consolidated group.

If a report to the Federal Tax Service is provided by such a consolidated group, then a specific coding is indicated in the income tax return:

1. The value 13 is provided to indicate fiscal information generated for 1 quarter. of the year.
2. Coding 14 - information provided by a consolidated group of taxpayers for the first half of the year.
3. Designation 15 - the report was generated by a group of taxpayers for the first nine months (January-September).
4. The numbers 16 indicate that the information in the declaration is provided for the full financial year from January to December for a consolidated group of taxpayers.

Deadline for payment of insurance premiums in 2021

Insurance premiums for mandatory health insurance, compulsory medical insurance, VNIM and injuries paid by employers, as well as contributions transferred by individual entrepreneurs for themselves, must be paid within the following deadlines:

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31.08.2020

VAT

Among the legislative changes affecting VAT reporting, we note new forms and formats for registers of documents submitted to the tax authorities to confirm the validity of applying the 0% VAT rate.

Currently, the Federal Tax Service is developing new forms and formats for these registers in connection with amendments to Article 165 of the Tax Code of the Russian Federation. Before the approval of new forms and formats, the Federal Tax Service of Russia, by letter dated May 15, 2020 No. EA-4-15/ [email protected] , introduced recommended forms and formats for registers. At the same time, the procedure for filling out and submitting the listed registers to the tax authorities in electronic form, as well as XSD schemas, are attached to the letter. Registers are used for reporting from 07/01/2020.

In addition to letter No. EA-4-15/ [email protected] , the Federal Tax Service of Russia has prepared recommended electronic formats for registers of documents submitted to the tax authorities to confirm the validity of applying the 0% VAT rate. The register formats are attached to the letter dated 08/06/2020 No. EA-4-15/ [email protected] and are applied from 09/01/2020.

“1C: Accounting 8” edition 3.0 supports the forms and formats of registers recommended by the Federal Tax Service for confirming by exporters the VAT rate of 0%, and auto-filling of the registers given in Appendices No. 1 and No. 5 to the letter dated May 15, 2020 No. EA-4-15/ [ email protected]

To compile registers in a single 1C-Reporting workplace, regulated reports are intended: VAT Register: Appendix 01, VAT Register: Appendix 02,... VAT Register: Appendix 14. You can open them from the Tax reporting group of reports (if you select a grouping of report types by category) or from the Federal Tax Service report group (if you select grouping report types by recipient).

In order for registers of customs declarations, transport, shipping and (or) other documents under Appendices No. 1 or No. 5 to be generated automatically, you must first fill out the document Customs Declaration (export) based on the document Sales (act, invoice) (section Sales - Customs Declarations (export) )).

1C:ITS

For information on recording export transactions in the 1C: Accounting 8 program (rev. 3.0), including filling out registers to confirm the 0% VAT rate, see the section “Instructions for accounting in 1C programs.”

Let's sum it up

• There are 3 ways to calculate and pay advance payments: quarterly, monthly with an additional payment based on the results of the quarter, and monthly based on actual profit.
• An organization whose income for the previous year did not exceed 15 million rubles can switch to paying quarterly advances. per month.
• Payment of advances on actual profits is voluntary and for this it is necessary to submit a notification in free form to the Federal Tax Service.
• If an organization does not meet the conditions for quarterly payment of advances and has not switched to transferring them based on actual profits, it must pay monthly advances with an additional payment.

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Suspension of tax audits

Until December 31, 2021, the Government of the Russian Federation received the authority to suspend, cancel and postpone to a later date all tax control activities, including checks of the completeness of calculation and payment of taxes in connection with transactions between related parties.

Suspended until June 1, 2021:

• making decisions on conducting on-site tax audits;
• carrying out already scheduled on-site tax audits;
• assigning and conducting inspections of compliance with currency legislation.