Deadlines for submitting reports to the simplified tax system in 2021

Entrepreneurs using the simplified tax system are lucky - according to their regime, they only have to submit a tax return once a year. In this sense, the simplification differs for the better from other taxation systems, where declarations are submitted every quarter.

Moreover, the deadline for submitting reports for the simplified system is a whole month longer than for organizations using the simplified system. But despite this, some entrepreneurs postpone submitting the declaration until the last day or even forget about their obligation.

True, you won’t be able to forget about this for a long time, because for failure to submit tax reports on time, the Federal Tax Service will definitely issue a fine of at least 1,000 rubles. And if the delay exceeds 10 days, then the inspection has the right to suspend transactions on the current account, i.e. block it.

If you have been in business for a long time, then you probably know that the deadline for submitting a declaration under the simplified tax system for individual entrepreneurs is no later than April 30 of the year following the reporting year. For example, you must report for 2021 no later than April 30, 2020. If this date falls on a weekend, the deadline is moved to the next working day.

But in addition to this general deadline for submitting the simplified tax system declaration for the past calendar year, the Tax Code of the Russian Federation establishes special deadlines for different situations. Let's take a closer look at them.

Prepare a simplified taxation system declaration online

Tax period and deadlines for filing returns

The simplified taxation system reduces the tax reporting of small businesses to an annual declaration. Organizations submit it to the Federal Tax Service at their location, individual entrepreneurs - at their place of residence. The declaration is drawn up based on the results of the tax period, which for the simplified tax system is a calendar year (Article 346.19 of the Tax Code of the Russian Federation). The deadlines for filing a declaration with the Federal Tax Service are indicated in paragraph 2 of Art. 346.23 of the Tax Code of the Russian Federation:

organizations - until March 31 of the year following the reporting year;
individual entrepreneurs - until April 30 of the year following the reporting year;
organizations and individual entrepreneurs that have ceased business activities - until the 25th day of the month following the month in which activities were ceased;
organizations and individual entrepreneurs that have lost the right to the simplified tax system - no later than the 25th day of the month following the quarter in which the right to the simplified tax system was lost.

Submit electronic reports via the Internet.
The Kontur.Extern service gives you 3 months free of charge! Try it

When do you need to submit a declaration using the simplified system?

Please note that due to the coronavirus pandemic, tax payment and reporting deadlines for some individual entrepreneurs and organizations may be postponed. Details are described in this article.

So, the majority of individual entrepreneurs who have switched to the simplified regime and continue to operate within its framework comply with the general reporting deadline. Let us remind you that the declaration under the simplified tax system for individual entrepreneurs for 2021 must be submitted by April 30, 2021 inclusive.

At the end of September 2021, Law No. 325-FZ adopted amendments to the Tax Code. Among other things, a change has been made to the concept of “first tax period” for those organizations and entrepreneurs who registered in December and chose the simplified tax system as their tax system (clause 4 of Article 55 of the Tax Code of the Russian Federation).

Before the aforementioned amendments came into force, the first tax period was considered to be from the date of registration in December until the end of the next year. For example, the company opened on December 15, 2021. The first tax period in this case is from December 15, 2018 to December 31, 2019. That is, companies and individual entrepreneurs using these special regimes had to submit their first declaration only in 2020.

But as of September 29, 2019, everything changed - the first tax period is now considered to be the period from the date of registration to the end of the same year. Those. organizations established in December 2021 must now report on general terms in 2021.

Advance payments and totals

We must remember the discrepancy that arises between the preparation of the declaration at the end of the year and the actual transfer of tax amounts. The reporting periods for the simplified tax system are the first quarter, six months and 9 months, therefore the calculation and payment of the simplified tax are made based on the results of each quarter. According to Art. 346.21 of the Tax Code of the Russian Federation, tax payments must be made no later than the 25th day of the month following the reporting period.

In 2021, the deadlines for tax payment will be:

for the first quarter - April 27;
for the half year - July 27;
for 9 months - October 26.

Quarterly tax payments are essentially advance payments, the amount of which the business determines based on its own calculations. The Federal Tax Service considers such payments to be overpayments of tax. The businessman and the tax office check whether they were correct based on the annual return. We remind you that the amount for the year must be transferred no later than the reporting deadline.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

Try it

Taking into account weekends and holidays in 2021, payments must go through:

Organizations	IP
For 2021	Until March 31, 2021	Until April 30, 2021

Is it necessary to report according to the simplified tax system if there is no activity?

When do simplifiers who do not operate within the framework of the simplified tax system report? For them, there are no special deadlines for submission, as well as no exemption from the obligation to submit a declaration. If you once submitted a notice of transition to a simplified tax regime, but do not conduct activities within the framework of this regime, you must submit a zero declaration no later than April 30.

For individual entrepreneurs using the simplified tax system that do not carry out activities, there is another option for submitting reports - a single simplified declaration. True, this option can hardly be called more convenient.

Firstly, a single simplified declaration is submitted in a shorter time - no later than the 20th day after the end of the reporting period. For simplified people, this is January 20, 2021 for the previous year 2021. Secondly, you can report on the EUD only when there was no cash flow through the current account or cash desk.

That is, a single simplified declaration is suitable only for those individual entrepreneurs who do not conduct business at all and do not make any payments. And besides, we contacted the Federal Tax Service almost immediately after the end of the New Year holidays.

Penalties and fines

After submitting a tax return to the Federal Tax Service, a final reconciliation of the amounts takes place: those indicated in the declaration and those that were transferred in advance. If the accountant’s calculations were correct, the amounts will add up and the tax office will have no claims against the business.

However, if the advance payments were calculated incorrectly or were overdue, there is no need to be afraid of fines. The organization will only have to pay penalties, the amount of which will become clear after the tax authorities check the reports. Fines await those businessmen who did not submit an annual tax return and did not transfer the final payment within the period established by law.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

Try it

Fines for violating the deadlines for submitting the simplified tax system

Violation of the deadlines for submitting tax reports is grounds for imposing penalties on the taxpayer, which is regulated by the Code of Administrative Offenses of the Russian Federation and the Tax Code of the Russian Federation.

Administrative and tax liability for failure to comply with the deadline for submitting the simplified tax system is established in clause 1 of Art. 119 of the Tax Code of the Russian Federation and Art. 15.5 Code of Administrative Offenses of the Russian Federation. In accordance with the provisions of these regulations, if the deadline for submitting the simplified tax system is violated, individual entrepreneurs and organizations are subject to a fine in the amount of 5 to 30 percent of the unpaid tax specified in the declaration for each overdue month (full and incomplete). In this case, the amount of the fine cannot be less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

An official of the company will also be held liable, for whom a fine of 300 to 500 rubles will be applied (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

Since the deadlines for submitting tax reports have undergone significant changes, it is necessary to carefully monitor all innovations. Otherwise, there is a risk of paying a considerable fine to the budget.

Latest changes and design rules

In 2015, some amendments were made to the form. Only trade tax payers will notice the changes. The creators retained the line numbering and made only minor amendments. Taxation object codes have been removed from this document, because the names of these objects are already in the section titles.

In the “income” column, a part has appeared where payers reproduce the trade fee. This item records income that relates to trading activities. Information from the new section was transferred to the final sheet, where the tax payable was calculated.

Main rules when filling out the document:

only the correct amounts of advance payments are indicated, and not those that were paid or not paid;
insurance premiums that were actually paid are included;
the new reporting document has separate sections with 6% and 15% rates;
fines and penalties are not included in the document;
taxpayers of the simplified tax system “income” fill out the title page, the first section, paragraph one, the second section, paragraph one and the third section;
Declarants of the simplified tax system “income minus expenses” – title, first section, second paragraph, second section, second paragraph, third section;
the third section is filled out only if funds, property, services were received through charitable events;
It is better to start filling out from the second section;
all amounts must be indicated in whole rubles by rounding;
indicators begin to be entered from the left cell (empty right ones are marked with dashes);
if there is no information to fill out any cells, you must put dashes everywhere;
all pages are numbered;
They don’t hand over empty sheets, so they only print out those that are filled out;
all dates and signatures on sections and the title page must match;
You should not damage the paper by various stitching and fastening; it is better to use a paper clip.

If you are interested in how to properly prepare a VAT return, read this material.

Rules for filling out the RSV-1 Pension Fund form in 2021 can be found here.

Methods for submitting tax reporting

There are three ways to submit reports to the simplified tax system:

Submit the “paper” declaration to the tax office in two copies. This can be done either personally or through your representative. The Federal Tax Service will keep one copy, and the second one with the acceptance stamp will be given to the taxpayer. This copy will serve as proof that the reporting has been submitted.

Due to the fact that due to coronavirus, inspections may work in a limited manner, it is worth paying attention to the second method.

“Paper” reporting can be sent by mail in a valuable letter with a list of attachments. To do this, a declaration and an inventory of the contents are placed in an envelope with the inspection address written on it. The second copies of the report and inventory remain with the taxpayer, and together with the receipt are proof of the submitted reporting. The reporting date is the date stamped on the inventory by the postal employee.
Reporting can be submitted electronically via the Internet. This can be done with the help of an electronic document management operator with whom the taxpayer has an agreement, or using the online service on the Federal Tax Service website (an electronic signature is required).

Methods for filling out the declaration

A declaration under the simplified taxation system can be filled out:

By hand, using a reporting form received from the tax authority, or downloaded from the Internet.

You can obtain a current form from any tax authority; an inspector has no right to refuse to issue it.

Using a computer.

You can also fill out the reports yourself using a computer, having first downloaded the form from the Internet, for example, from the website of the Federal Tax Service of the Russian Federation.

Using third-party services and programs.

Declaration form 2021

In 2021, reporting under the simplified tax system has not changed and is still submitted in the form approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected]

tax return for tax paid in connection with the application of the simplified taxation system.

Note: to understand that you have an up-to-date reporting form, you need to pay attention to the last 4 digits of the barcode. When changing the declaration form, the value of the barcode changes. The current tax return for 2021 has the last 4 digits of the code: 2017

General requirements for filling out reports

All cost indicators are indicated in full rubles.

Values over 50 kopecks are rounded to the nearest ruble, and values below are discarded.

The pages of the declaration are numbered in a special order.

The page number is displayed in a three-digit format, for example, for the first page the value is “001”, for the tenth - “010”.

All information in the declaration is entered from left to right.

But, if the document is filled out on a computer, the numerical indicators (tax amount, income, expenses, insurance premiums) are aligned to the right.

Text indicators (full name of individual entrepreneur, name of organization) are indicated in capital block letters.

This rule applies to both filling out the declaration by hand and using a computer.

When entering information manually, blue, purple or black pens are used.

If reporting is generated using software, then you must use the font - CourierNew 16 - 18.

In empty cells and lines, dashes are placed.

If any of the fields is left blank or incompletely filled, dashes (when filling in on a computer) or one solid line (when filling in manually) are placed in the empty cells.

The use of corrective agents is not permitted.

If an error is made, the declaration must be filled out again; the legislator does not allow the use of putties, erasers and other corrective means.

Double-sided printing, as well as binding of document sheets, leading to damage to the barcode, is not allowed.

Each sheet of page is printed on one side, and is stapled at the end with either a stapler (outside the barcode) or a paper clip.

When documents may be refused acceptance

The inspectorate has the right to reject a report if there are compelling reasons. Employees of the Federal Tax Service rely on the administrative regulations approved by Order of the Ministry of Finance of Russia No. 99n dated 07/02/12. The grounds for refusal to accept are given in paragraph 28. The report may be returned if:

identification documents from the declarant;
powers of attorney from the representative;
signatures, other mandatory details;
qualified digital signature when submitting a declaration via TKS.

The reason for the rejection is an application to the inspectorate with a violation of jurisdiction. The control service has the right to return documents even if the established form is not followed.