Deadline for submission of 3-NDFL declaration for individual entrepreneurs and individuals for 2021

Tax deductions

Denis Pokshan

Expert in taxes, accounting and personnel records

Current as of June 5, 2018

April 30, 2021 is the deadline for submitting 3-NDFL for 2021. According to the norms of the current legislation, this income report is submitted by directive to certain categories of citizens.

If they ignore their duty or fail to meet the deadline, the fiscal authorities have the right to impose penalties on them. The presented form is used by tax authorities to verify the completeness of an individual's payment of income tax to the state treasury.

Deadlines for submitting reports according to the simplified tax system

Conventionally, there are four deadlines for filing a declaration under the simplified taxation system:

General. The usual deadline for submitting reports is established for those cases when the declaration is submitted based on the results of the past year.
When closing an individual enterprise. For those simplifiers who decided to deregister as individual entrepreneurs, the law sets a separate deadline for submitting reports. It is tied to the date of entering information into the Unified State Register of Individual Entrepreneurs about the termination of activities as an individual entrepreneur.
Upon termination of activities on the simplified tax system. For individual entrepreneurs who have completed their activities under the simplified tax system, the deadline for submitting the declaration is tied to the notification informing them of the end of their activities under the simplified tax system. More precisely, by the date specified in this document.
In case of loss of the right to use the simplified tax system. A separate deadline for submitting reports is also established for individual entrepreneurs who have lost the right to use the simplified tax system. It is tied to the quarter in which the entrepreneur ceased to meet the requirements of the simplified regime and lost the right to apply this regime.

As we can see, the deadline for submitting a declaration under the simplified tax system depends on the basis on which it is submitted. Let's take a closer look at each of the above cases.

Video: how to submit individual entrepreneur reports through the “Legal Taxpayer” service for free

Reporting in a simplified mode for individual entrepreneurs is a crucial moment when running your business. Serious fines, blocking of accounts, hassle and demands from tax authorities can negatively affect a small commercial enterprise. Therefore, it is recommended to keep abreast of changes in tax legislation and approach this issue carefully.

Author: Ellina Rozhkova
Print

49 years old, higher education (philologist, journalist, marketing). I have experience working both in individual entrepreneurship and in large corporate businesses. Rate this article:

(0 votes, average: 0 out of 5)
Share with your friends!

General deadline for submitting a declaration under the simplified tax system

As mentioned above, a declaration under the simplified tax system is submitted only once a year - at the end of the tax period. The tax period for the simplification is the calendar year, and the reporting period: 1st quarter, half a year and 9 months. For reporting periods, a declaration is not submitted, but only advance payments are made.

The deadline for submitting a declaration under the simplified tax system for entrepreneurs and organizations is different:

no later than April 30 – for individual entrepreneurs;
no later than March 31 – for organizations.

Moreover, if the deadline for submission falls on a weekend or holiday, it is postponed to the next working day. For example, the reporting deadline is on Saturday, which means it moves to the first working day - Monday.

The deadline for submitting a declaration under the simplified tax system for individual entrepreneurs and organizations for 2019 is as follows:

April 30, 2021 – for individual entrepreneurs;
March 31, 2021 – for companies.

For 2021, simplifiers will have to report up to:

April 30, 2021 – entrepreneurs;
March 31, 2021 – companies.

Methods for submitting documents

Entrepreneurs have the right to send reports in paper and electronic form.

The exception is VAT returns. They are accepted only in digital format. Other reports are allowed to be sent:

personally;
by registered mail with a list of attachments;
via telecommunication channels.

The entrepreneur himself decides how to submit information. To organize electronic document management with the tax authority, you will need a qualified digital signature.

Deadline for submitting a declaration upon closure of an individual entrepreneur

When deregistering as an individual entrepreneur, reporting under the simplified tax system must be submitted within 25 days from the date of entering information into the Unified State Register of Individual Entrepreneurs about the closure of the individual entrepreneur. Let's say an entrepreneur ceased his activities on February 20, about which a corresponding entry was made in the register. He must submit a declaration for the period from the beginning of the year until deregistration no later than March 25.

Even if an individual entrepreneur was deregistered on December 31, he must submit reports not until April 30, like all other entrepreneurs, but before January 25. Otherwise, there are no differences in the form and procedure for submitting the declaration for individual entrepreneurs who have ceased their activities.

note

that when deregistering, there is no need to submit a notice of termination of activity to the simplified tax system. The simplified procedure terminates automatically when the entrepreneur is excluded from the Unified State Register of Entrepreneurs. This is stated in the Letter of the Federal Tax Service of the Russian Federation of the Federal Tax Service of Russia dated 04/08/2016 No. SD-3-3/ [email protected]

When an individual entrepreneur does not report and does not pay taxes

There are life situations when an individual entrepreneur does not have the opportunity or time to conduct his own business activities. Then the merchant may temporarily not pay tax and insurance fees to the state budget, and also not submit reports.

Such periods include:

caring for a child under the age of one and a half years, and know that such a grace period is given for a period of no more than six years in total for all children;
patronage for a disabled person of the first group, a disabled child, an elderly person aged 80+ years;
service in the armed forces (without contract service);
departure of an individual entrepreneur abroad with her husband or wife on a long business trip for civil service (no more than five years);
leaving for a military husband to an area where business activities are impossible (maximum 5 years in total);
bankruptcy of an individual entrepreneur by decision of an arbitration court;
a court decision recognizing a tax or insurance debt as hopeless with its subsequent write-off.

During this period, there should be no movement of funds in the individual entrepreneur’s current account. Please note that if the tax authorities see that an individual entrepreneur who is on exemption still conducted his business affairs and earned money from the individual entrepreneur, the fiscal controller will collect from the violator the entire amount of the debt for the entire period retroactively.

And although Article 430 of the Tax Code of the Russian Federation does not require individual entrepreneurs to provide documentary evidence of such life circumstances, we recommend that before considering yourself exempt from the obligation to report to the tax authorities and pay fees to the budget, you notify the Federal Tax Service about your right. The best option is to prepare and send to the inspection a documentary base confirming the fact that private businesses are legally exempt from reporting and paying taxes. Then you won’t have to go to court to prove that you are right and pay penalties and fines.

Deadline for submitting a declaration upon termination of activity on the simplified tax system

Individual entrepreneurs who decide to cease activities in respect of which the simplified tax system was applied, first of all, submit a corresponding notification. The specified document is drawn up in form 26.2-8 and it indicates the date from which the entrepreneur stopped using the simplified procedure. The deadline for submitting the declaration is tied to this date.

Individuals who have ceased activities on the simplified tax system are required to submit a declaration by the 25th day of the month following the day when this activity was ceased. Let’s say that an individual entrepreneur applies both a simplified and a patent taxation system. Considering that activities on the simplified tax system were not profitable for him, he decided to stop it on March 1, 2021 and remain on a patent. He must submit a document on termination of work on a simplified basis within 15 working days from the date of completion of this activity - before March 22, and a declaration - before April 25.

note

that it is impossible to change the regime in the middle of the year. A simplifier will be able to switch to PSN, UTII or OSNO only from January 1. To transfer, he will need to submit notice no later than January 15. In this case, individual entrepreneurs’ reporting to the simplified tax system is submitted within the general deadlines, i.e. – until April 30 for entrepreneurs and until March 31 for organizations.

Deadline for submitting a declaration in case of loss of the right to the simplified tax system

Individual entrepreneurs who have lost the right to use the simplified tax system are required to submit a declaration no later than the 25th day of the month following the quarter in which the right to the simplified tax system was lost. The grounds for an entrepreneur to lose the right to a simplified taxation system in 2021 are:

exceeding the limit on the number of employees of 100 people;
exceeding the annual income limit of 150 million rubles;
exceeding the limit of the residual value of fixed assets of 150 million rubles. (letter of the Ministry of Finance No. 03-11-11/78908 dated November 2, 2018);
carrying out the activities specified in clause 3 of Art. 346.12 Tax Code of the Russian Federation.

Let’s say that in August 2021, the total income of an entrepreneur since the beginning of the year exceeded 150 million rubles, and he lost the right to use the simplified tax system. In this case, he will have to submit the simplified declaration no later than October 26, 2021 (postponement by 1 day due to a holiday).

Having dealt with the deadline for submitting reports under the simplified tax system, let’s say a few words about the declaration form in 2021 and responsibility for being late in submitting it to the Federal Tax Service.

Penalty for missing the deadline for submitting a declaration

If an individual entrepreneur is late in submitting simplified reports, he will be held liable in the form of a fine.
The amount of this sanction depends on the amount of tax payable declared in the declaration and the fact of payment of this tax. Table No. 1. Amount of fine for missing the reporting deadline

If tax has been paid	1,000 rubles
If the declaration is “null”	1,000 rubles
If tax is not paid	5% of the tax amount declared in the declaration for each month of delay in filing the declaration (including incomplete ones), but not more than 30% and not less than 1,000 rubles

Having considered the deadline for reporting under the simplified tax system, let’s say a few words about the Unified Simplified Declaration, which simplifiers can submit.

Unified simplified declaration under the simplified tax system and deadlines for its submission

In some cases, instead of regular reporting under the simplified tax system, an entrepreneur can fill out and submit a single simplified declaration (SUD). This can only be done if two conditions are met simultaneously:

absence of any transactions on the current account during the tax period. This condition means that no funds should pass through the account. If during the tax period the payment of utility bills was made on the current account or a payment from the counterparty was returned, it will not be possible to submit the EUD.
Absence of an object of taxation. Thus, during the tax period, an individual entrepreneur should not conduct activities using the simplified tax system in order to submit the EUD.

In most cases, a single simplified declaration is submitted by entrepreneurs to OSNO in relation to VAT. This is due to the fact that value added tax reporting only needs to be submitted in electronic form, while a single simplified report can be submitted on paper. Simplified people, in turn, very rarely submit it, since it is easier to submit already familiar reports than to figure out how to fill out a new one.

The deadline for submitting a single simplified declaration to the Federal Tax Service is common for all cases - no later than the 20th day of the month following the expired tax period.

Thus, if this year an individual entrepreneur did not conduct simplified activities, did not use a current account or did not open one, he can submit an EUD for 2021 until January 20, 2021.

It should be noted that the Tax Code does not establish a separate deadline for submitting a single simplified declaration in connection with the closure of an individual entrepreneur or the transition to a different taxation regime. Taking this into account, it can be assumed that if an entrepreneur is deregistered in 2019, he can submit the EUD by January 20, 2021. But it’s better not to delay submitting reports and submit them either simultaneously with the documents for closure, or immediately after deregistration.

Procedure and formal rules for filling out

To ensure that the declaration does not return for revision and is not returned with a statement, you must comply with all formalities when filling it out. This is especially true for calculations that are submitted in printed form. Electronic forms that are completed on a computer are a little easier to fill out, but you still need to know the details. The tax framework guidelines look like this:

All declarations (except for VAT calculations) can be completed both on paper and electronically. When the declaration is filled out by hand, blue or black ink may be used. When this is done using a PC, you need to leave the font installed in the template - Courier New 16-18.
Do not print pages using duplex printing. Each page is printed on a separate sheet.
It is recommended to number pages after completing the entire declaration. The numbering should be continuous and take into account only completed sheets. Pages without information do not need to be counted or printed.
Any corrections to the document are prohibited.
Considering that in the upper left part of the title page of all declarations there is a barcoding of the calculation, you cannot fasten the pages using a stapler or paper clips so as not to damage the code.
It is prohibited to stitch pages in any place. All sheets must be easily disassembled. This is necessary for scanning and saving scanned copies in electronic format in the internal system of the Federal Tax Service of the Russian Federation.
All declaration forms are prepared for machine reading, so each indicator in the calculation has a specific location (line, column, block). Rules for filling them out:
the text is written from left to right, beginning from the leftmost cell;
cost indicators, on the contrary, are equal to the right edge;
when there is no data in the block, a dash is placed in each familiar place (relevant only for handwritten forms; when filling out on a PC, you can ignore this point);
The date is entered in the format “DD.MM.YYYY”.
When it is necessary to take into account currency transactions in the declaration, all figures must be converted into rubles at the rate that was established by the Central Bank of the Russian Federation on the day of their receipt or payment.
Pay attention to the indicators, after filling which empty cells remain, for example, the code according to OKTMO (the municipality where the individual entrepreneur is registered or reports, you can check it using the hyperlink). The code has only 8 characters, and the familiarity is 11; when filling out, you need to enter the code from left to right, and then put 3 dashes, for example, “12121212—”.
The declarant's TIN is indicated on all pages of the report.
When the form is submitted to the Federal Tax Service by the authorized representative of the individual entrepreneur, a photocopy of the power of attorney certified by a notary office must be attached to the declaration.
And most importantly, all data must “fight” with the tax accounting of the entrepreneur. That is, all the numbers in the Individual Entrepreneur Accounting Book must match the physical indicators in the declaration. It is worth knowing that the tax inspector conducting a desk audit has the right to request KUDiR, as well as all the fiscal documents that are reflected in it.

Declaration 3-NDFL for 2021: deadline for submission by individual entrepreneurs and individuals