Deadlines for submitting reports and paying taxes for the 2nd quarter of 2021

Reporting schedule for the 4th quarter of 2021

The composition of the reporting in the fourth quarter is close to the composition of the reporting in the previous quarter. Annual reports will be submitted in 2019.

In this table we have noted all reporting deadlines in 2018. A calendar with deadlines will help you avoid fines for late submission.

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What do you have to pay for?

The taxable base under the Tax Code recognizes not only cars and trucks, but also motorcycles, buses, scooters, tractors and other tracked vehicles. Motor vehicles also include airplanes, helicopters, yachts, boats, sailing ships and other water and air vehicles.

The payment amount is calculated based on the vehicle capacity. Tax rates that are set by regional authorities are applied to the calculation. Also, when calculating, special coefficients should be used that adjust the amount of tax liability depending on the cost, environmental class, period of use and other characteristics of the car.

Reporting schedule for the 3rd quarter of 2021

The composition of the reporting in the third quarter is close to the composition of the reporting in the previous quarter.

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Reporting schedule for the 2nd quarter of 2021

The composition of the reporting in the second quarter is, in principle, similar to the composition in the previous quarter. The only difference is that the reporting for the second quarter will not contain annual reports on profit, length of service, transport, land and contributions.

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Principles for setting deadlines for transport taxes

Transport tax is one of the taxes at the regional level. This circumstance leads to the fact that the Tax Code of the Russian Federation (Chapter 28) defines only the basic points related to its calculation and payment:

• circle of payers and mandatory list of beneficiaries;
• objects of taxation and non-taxation;
• object-by-object base valuation units and possible rates;
• algorithm for calculating both the tax itself and advances on it; the use of mandatory increasing/decreasing coefficients;
• long tax and reporting periods;
• The deadlines are common for all of Russia, of which there are only two for this tax and they correspond to the final dates:
• payment by an individual;
• submission of reports on it by a legal entity.

All other rules for working with this tax are established by the region defined as the location of the transport. In this case, regional authorities can:

• expand the list of benefits;
• increase, decrease or differentiate rates;
• to introduce or not to divide the tax period into reporting periods;
• set deadlines for paying advances and the final tax amount for the year.

But this was the case until the end of 2021. Everything has changed since the 2021 reporting campaign.

Filling rules

The current declaration includes a title page and 12 sections. There are also appendices for three sections.

The title page and section 1 are required to be completed. It must be completed by all persons required to submit a report. Including when submitting a zero declaration. The remaining sections and appendices are filled in if there are relevant operations.

Most often the composition of the declaration is as follows:

When performing transactions with a special taxation procedure, additional sections must be completed, for example:

• section 2 - when paying tax as a tax agent;
• 4-6 - when carrying out transactions at a rate of 0%;
• section 7 - when performing non-taxable transactions;
• Sections 10 and 11 - if activities are carried out in the interests of third parties under agency agreements.