What taxes must be paid before December 1, 2021

Types of taxes and fees paid by legal entities

Organizations using OSNO are tax payers:

• at a profit;
• property;
• water;
• land;
• transport;
• gambling business;
• use of animal objects.

In addition, they pay VAT, personal income tax, excise taxes, mineral extraction tax, trade tax, state duties and insurance premiums, payments for negative impact on the environment, and environmental tax.

The use of special regimes (STS, Unified Agricultural Tax, production sharing agreement) either exempts the organization from paying basic taxes (profit, VAT, property), replacing them with a single corresponding tax (STS, Unified Agricultural Tax), or allows the use of a system of benefits that applies to almost everything paid by the organization taxes (production sharing agreement). The special PSN regime can only be used by individual entrepreneurs.

When applying the simplified tax system, a legal entity must (if there are grounds) pay all taxes, except those that are replaced by a single tax. According to the Unified Agricultural Tax, the situation is somewhat different. Under it, no trade tax is paid (clause 2 of Article 411 of the Tax Code of the Russian Federation), and excise taxes, mineral extraction tax, gambling tax and fees for the use of wildlife are incompatible with this regime by definition.

The deadlines for paying taxes are set either by the Tax Code of the Russian Federation (federal level taxes, taxes under special regimes, trade tax, gambling tax, and from 2021 - transport and land taxes), or by regional laws (property tax). However, in any case, they are subject to the rule of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: if the established payment deadline falls on a weekend, then it is postponed to the next working day closest to it. In accordance with this rule, the last days of tax payment deadlines in 2021 are reflected in our tables.

In our article we will not consider payments that are quite rare among ordinary organizations: gambling tax, tax on income on state and municipal securities, fees for the use of wildlife and the tax system when implementing a production sharing agreement.

How to get a deferment (installment plan)

A taxpayer who wishes to change the deadline for paying taxes, fees and fines must contact the Tax Inspectorate of his region or the interregional inspectorate of the Federal Tax Service with an application (the application form can be downloaded at the end of the article).

The application must indicate:

• what form of change in the transfer deadline is requested by the taxpayer (forms are listed above);
• the payment of which fee needs to be deferred;
• what amount is to be transferred;
• what is the desired payment deadline;
• grounds.

Supporting documents must be attached to the application to the government agency. The list of documents is given in the Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-8/ [email protected] Among them is the taxpayer’s obligation to fulfill all the mandatory conditions of such an agreement.

The application must be reviewed within 30 working days. A temporary deferment of payment may be granted for this period. If any of the required documents were not attached, the deferment (installment plan) may be denied.

Statement

Features of paying regional and local taxes

The deadlines for paying property tax, as well as the obligation (or optionality) of accrual and payment of advance payments on it, are established by regional laws. Organizations that are obligated to pay property taxes need to familiarize themselves with the relevant laws of the constituent entities of the Russian Federation, since the deadlines for paying these taxes by region can vary significantly. For this reason, we do not present them in our tables, which are of a general nature.

As for transport and land taxes, from 01/01/2021 the deadlines for their payment are the same for all territories and are fixed at the federal level. Regional and local authorities no longer have the authority to determine payment dates. Taxes for the year must be paid no later than March 1 of the following year, and advances must be paid no later than the last day of the month following the reporting period. The new procedure applies starting with annual payments based on the results of 2020.

Benefit of "Taxpayer"

Taxpayers can find out when income tax is due and how to correctly formulate a return in the online.nalogypro.ru service and the Taxpayer PRO PC. Professional software for accountants of organizations has such useful advantages as:

• Regular update . The system tracks amendments that have entered into legal force and offers users only valid document formats and instructions for their preparation.
• Optimization of business document flow . The program allows you to maintain financial and personnel records using a single information base. This greatly simplifies the work of the accounting department in enterprises of any size.
• Ease of use . The service has a simple and intuitive interface. Any novice accountant can learn to work in the Taxpayer PRO PC. If any questions arise, the specialist can refer to the detailed instructions, which describe all possible manipulations.
• Reasonable cost , availability of several software products. Clients can choose the appropriate versions of the program depending on their needs.
• Possibility to contact the operator to eliminate system errors and receive advice.
• Protecting documentation from tampering . All generated reports are certified using an electronic digital signature.

Tax payment table for the 1st quarter of 2021

Methods of paying taxes for an individual

So, taxpayers can now use various methods to pay assessments. Moreover, you can choose official services (Federal Tax Service website, State Services portal) or those sites through which you are used to making payments (for example, mobile banking services or payment systems). Thus, in order to pay an individual’s taxes online, you can use:

• taxpayer’s personal account (on the Federal Tax Service website);
• mobile application of the Federal Tax Service;
• portal "State Services";
• Sberbank Online service;
• the Yandex.Money system;
• online services of other banks and payment systems.

Without knowing the UIN (it is indicated on the receipt), taxes of individuals can only be paid through the taxpayer’s personal account or the Federal Tax Service mobile application. Other services require the indication of the UIN until the debt arises (after the debt arises, payment by INN becomes available on most sites, including the Gosuslugi portal).

At the same time, no one canceled the possibility of paying in the traditional way - using a paper receipt and visiting a bank branch. To do this, you can go to the cash desk of a banking institution or pay charges through a terminal (in most Sberbank branches, payment occurs this way). In order to pay tax through the terminal, you will need to either enter the details manually (we do not recommend this method, as it is time-consuming and inconvenient), or use the barcode from the receipt.

Tax payment table for the 2nd quarter of 2021

Who can benefit from support

The list of industries that will be able to receive an additional deferment was approved by Decree of the Government of the Russian Federation dated November 7, 2020 No. 1791. The type of activity from the list must be indicated in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs as the main one as of March 1, 2021.

Tax payment table for the 3rd quarter of 2021

Payment on the official website of the Federal Tax Service or through a mobile application

For individuals, the Federal Tax Service has created a special “Personal Taxpayer Account”, in which everyone can find out the amount of accruals, as well as make payments (if you plan to pay accruals from a smartphone, then it is better to download the “Personal Taxes” mobile application, the functionality of which is similar to your personal account - Personal Account - Online). The payment process itself is very simple:

• go through authorization;
• select “My taxes”;
• opposite the charges that we want to pay, click the corresponding button (you can also pay all charges at once);
• decide on the payment method;
• We indicate the details (if we pay, for example, with a bank card) and complete the operation.

You need to pay attention to an important point: you cannot register in your personal account on your own. Before paying taxes, you will have to go to the tax office and get a password. The problem is resolved if you have a verified account on State Services: you can log into your account with the login and password of this portal.

Tax payment table for the 4th quarter of 2021

Payment for State Services

As mentioned above, on State Services, before a debt arises, tax can only be paid if you know the UIN (this number is always on the receipt). The process usually does not cause difficulties: after authorization in the “Catalogue”, select “Payment by receipt”, indicate all the necessary details (UIN, bank card details, etc.) and follow the instructions of the site.

Please note that funds are often not credited immediately: sometimes it takes up to two weeks. Therefore, if you need to pay taxes, it is not recommended to leave the transfer of funds until the last minute.

What vehicles do you need to pay for?

In 2021, taxation applies to:

• cars and trucks;
• snowmobiles;
• helicopters;
• scooters;
• motor boats and yachts;
• buses of different sizes;
• Vehicles with pneumatic and crawler drive.

The government has developed different procedures for paying TN to ordinary citizens and enterprises. Organizations use advance payments to pay taxes. The balance of the annual tax is paid after processing previous payments for the past three quarters.

When calculating the amount of tax assessments for payment to the budget, enterprises, in addition to the federal law, must also take into account the norms adopted in the corresponding regional entity.

Their personal accountants are involved in calculating the technical tax for LLCs. At the same time, they must strictly observe the frequency of reporting to the relevant authorities established by law. The citizen who is the owner of the vehicle does not take part in the calculations. He receives a special notice from the tax authority.