3rd tax quarter - deadlines for submitting reports and paying taxes

We have already discussed why it is important for any businessman to submit reports on time in the article on accounting.

A free audit can help you check the completeness and timeliness of reporting.

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For your convenience, we have created a calendar of reports and tax payments that will help you not violate the deadlines established by law.

Please note that the deadlines in the calendar are indicated as in the Tax Code of the Russian Federation, however, if the deadline for submitting a report or paying a tax falls on a weekend, it is postponed to the next working day. For example, the deadline for submitting the VAT return for the 1st quarter of 2021 is April 25, but this is a day off, so the deadline is postponed to April 26.

So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:

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Tax calendar by reporting dates for the 3rd quarter

Before you issue tax payments for the 3rd quarter, you must fill out reports for the 3rd quarter. The types of taxes requiring reporting based on the results of the 3rd quarter depend on:

• on the applied taxation system;
• the duration of the tax period established by the Tax Code of the Russian Federation (based on the results of September, the 3rd quarter or 9 months).

The tax calendar will help you detail tax reporting for the 3rd quarter by deadline:

Please note that 10/25/2020 and 10/31/2020 are holidays. In such cases, in accordance with clause 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline may be postponed to the next nearest working day. Thus, taxpayers have 1 additional day to prepare reports (the reporting deadlines are postponed to October 26 and November 2, respectively). But we recommend submitting the 4-FSS report submitted under the TKS no later than October 23, 2020, since the activities of the department are not subject to tax legislation, and this issue is not regulated in Law No. 125-FZ.

When and how to report if no activity was carried out, we will find out on the forum.

Find out how the deadlines for submitting reports for the 3rd quarter are related to the codes entered in the declarations in the next section.

We recommend you the legal calendar for the 3rd quarter of 2021, which was compiled by ConsultantPlus experts. It will help you not to miss a single significant change in legislation, including taxes and personnel. You can get a trial full access to K+ for free.

Insurance premium payment calendar

An individual entrepreneur, regardless of the presence or absence of employees, the taxation system, or the amount of income, pays fixed contributions to compulsory pension and health insurance. The table below shows the deadlines for paying fixed contributions.

It should be noted that there are some nuances when you should not wait for the deadline for paying contributions, but it is more advisable to pay them quarterly.

Such cases occur if the individual entrepreneur uses the simplified tax system or UTII. The fact is that by paying contributions quarterly, an individual entrepreneur has the right to reduce the advance payment of the simplified tax system or the tax on imputed income by the amount of contributions paid. This is written in detail here:

1. Reducing the simplified tax system for insurance premiums.
2. Reducing UTII for insurance premiums.

You can pay taxes and fixed contributions using a receipt through a bank, if the individual entrepreneur does not have a current account, or from a current account, if there is one, using payment orders or a client bank.

In conclusion, we recommend that the reader pay attention to two more important publications:

1. Production calendar for 2021. Necessary for accountants and managers to calculate working hours, business trips, vacation pay and sick leave.
2. The size of the minimum wage in 2021. Insurance contributions, wages, and social benefits are tied to the minimum wage.

The page was last edited and contains current information as of 09/22/2017

How are the deadlines for submitting reports for the 3rd quarter related to period codes?

The deadlines for reports for the 3rd quarter depend on the type of tax, each of which has its own type of reporting (declaration or calculation). Moreover, each tax reporting document contains a mandatory field “Tax (reporting) period code” - it is filled in with a set of numbers specially provided for by tax legislation.

Reporting for various taxes based on the results of the 3rd quarter may include different types of such codes depending on the length of the tax (reporting) period (see table below):

* The code is applied if a tax report is prepared for a consolidated group of taxpayers.

** Code used during liquidation (reorganization) of organizations.

You will find a complete collection of reporting (tax) period codes for all reporting forms in ConsultantPlus. Get trial access to the system and go to the Ready-made solution.

What is the difference between the tax period code indicated in the declaration and the similar code reflected in the payment order, see here.

Working hours standards for 2021.

By number of working days

By number of working hours

When do you need to submit a declaration under the Unified Agricultural Tax based on the results of the 3rd quarter?

If you apply a single agricultural tax, during the autumn reporting campaign (after the 3rd quarter) follow the following procedure:

• submit your Unified Agricultural Tax declaration by October 25 if you ceased your activities in September;
• do not report on the results of the 3rd quarter for agricultural tax if you continue to work.

This follows from Art. 346.7 of the Tax Code of the Russian Federation, establishing for the Unified Agricultural Tax as:

• the reporting period is half a year (9 months or the 3rd quarter are not recognized as reporting periods for this tax);
• tax period year.

And also from paragraph 2 of Art. 346.10 of the Tax Code of the Russian Federation, which defines the reporting date for agricultural tax:

• March 31 of the year following the expired tax period, if the calendar year has been fully worked out;
• The 25th day of the month following the month of termination of activity as an agricultural producer, if you decided not to apply the Unified Agricultural Tax without waiting for the end of the year.

The specified dates are also acceptable for the payment of agricultural tax (clause 5 of Article 346.9 of the Tax Code of the Russian Federation).

Fines

Penalty for reporting to the Pension Fund

not on time: “1)
if less than 180 days have passed,
5% of the amounts of contributions payable on the basis of this calculation (for example, the fine for an individual entrepreneur with 16159.56 will be 807.98 rubles and it does not matter whether he paid or not) for each month, but no more than 30% and no less than 100 rubles.
2) if more than 180 days have passed
, 10% of the amount, but not less than 1000 rubles” (Article 46 212-FZ).

Penalty for Declarations

to the tax office not on time: “5 percent of the unpaid amount of tax subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles ." (27.07.2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration. Fine calculator.

If taxes or payments to the Pension Fund are not paid on time, a penalty

in the amount of 1/300 multiplied by the payment amount and multiplied by the refinancing rate per day. Penalty calculator

September reporting and payment of tax obligations for taxpayers using a patent

At the end of the 3rd quarter, the budget does not expect payments from you, and the tax authorities do not expect reports for the 3rd quarter, if you:

• apply the patent taxation system (PTS);
• you have not violated the criteria for applying PSN;

Find out about the criteria for PSN here.

• you do not voluntarily intend to stop patenting activities;
• you apply the PSN rate = 0% and the right to use it is not lost based on the results of the 3rd quarter.

It should be noted that you will not have to report on PSN at all (neither for quarters, nor for the year) - the Tax Code of the Russian Federation does not provide for patent declarations for this category of taxpayers (Article 346.52 of the Tax Code of the Russian Federation).

If there are no problems with tax reporting for the 3rd quarter, the picture with patent payments is somewhat different - at the end of the 3rd quarter, you must pay for the patent or part of it based on the following algorithm (clauses 2–3 of Article 346.51 of the Tax Code of the Russian Federation):

• if you received a patent for a period of up to 6 months (for example, for the period from June to October), you must pay the tax in full no later than October (the expiration date of the patent);
• If your patent term is from 6 to 12 months, at the end of the 3rd quarter you need to pay:
• 1/3 of the tax - this must be done no later than 90 calendar days after the start of application of the patent (for example, the permissible period for payment of 1/3 of the cost of the patent expires in October if you started patenting activities in August);
• 2/3 tax if your patent expires in October;
• the full cost of the patent if the individual entrepreneur has lost the right to apply a tax rate of 0% and the patent expires in October.

If you paid the full cost of the patent, but stopped doing business before the end of its term, you can return the overpayment or offset it (Article 78 of the Tax Code of the Russian Federation).

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Financial statements for the 3rd quarter

Financial statements for the 3rd quarter. most companies do not do so unless the condition for the mandatory submission of interim reporting is specified in the constituent documents or other internal company documents.

But even in this case, the tax authorities do not see these reports, since under Art. 15 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, the reporting period for accounting is 1 year (except for cases of reorganization, liquidation or creation of a legal entity).

Learn about the features of accounting reporting and the composition of its users from the materials in this section of our website..

Results

Payment of taxes for the 3rd quarter is associated with the process of submitting reports for the 3rd quarter - without calculating tax obligations, the amount to be paid is unknown.

In October, firms and individual entrepreneurs submit declarations on UTII, income tax, mineral extraction tax, VAT and submit other tax reports to the tax authorities.
It is necessary to have time to report and pay according to different deadlines for submitting taxes for the 3rd quarter (no later than October 20, 26 and 30 and November 2). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

This might also be useful:

• What taxes does the individual entrepreneur pay?
• Calculation of income tax from salary
• Tax system: what to choose?

• Inspection of individual entrepreneurs by the tax inspectorate
• What reporting must an individual entrepreneur submit?
• Individual entrepreneur reporting on the simplified tax system without employees

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