Deadline for filing income tax returns in 2021

How are the deadlines for filing income tax returns determined in 2021?

Organizations are required to report their profits at the end of the year. The income tax return for the year (tax period) must be submitted no later than March 28 of the year following the reporting year (clause 4 of Article 289 of the Tax Code of the Russian Federation). But this does not mean that you only need to send a declaration to the Federal Tax Service once a year. According to Articles 285 and 289 of the Tax Code of the Russian Federation, all companies must also summarize interim results. The reporting periods for income tax are the first quarter, half a year and nine months. (Clause 2 of Article 285 of the Tax Code of the Russian Federation). The declaration for each reporting period must be submitted to the Federal Tax Service no later than the 28th day of the month following this period. The specific deadlines for submitting the declaration depend on how the organization pays advance payments (clause 2 of Article 285, clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation):

• or the organization pays quarterly advance payments in 2021;
• or the organization pays monthly advance payments in 2021 based on actual profits.

What is the deadline for submitting the report to the Social Insurance Fund?

In accordance with paragraph 1 of stat. 24 of Law No. 125-FZ of July 24, 1998, the deadline for submitting a report to the Social Insurance Fund is established for quarterly submission of the document to the territorial division of the fund. The current form was approved in FSS Order No. 381 dated September 26, 2016. This form is used from 9 months. 2021. You can read how to fill it out here, and download the new 4-FSS form there. The standard deadline for submitting 4-FSS depends on the method of submitting the report:

• No later than the 20th – when submitting a paper document.
• No later than the 25th – when submitting data in electronic format.

In turn, the method of filing varies depending on the number of personnel. The list average is calculated for the previous billing period. If the value exceeded 25 people, f. 4-FSS is submitted only electronically. The same requirement applies to newly created or reorganized companies. Taking into account the above, it is easy to independently determine the deadlines for submitting FSS reports in 2018 - the exact dates are below.

If quarterly advance payments are made in 2021

If in 2021 the company makes quarterly advance payments, then the declaration of profit received must be submitted to the Federal Tax Service no later than the 28th day of the month following the end of the quarter (if it falls on a weekend or holiday, the deadline is postponed to the next working day). Below in the table we show the deadlines for submitting the income tax return in 2021 if submitted quarterly.

When to submit a VAT return for imports in 2021

Organizations and individual entrepreneurs importing goods from EAEU countries must report to the Federal Tax Service by submitting a VAT declaration on imports no later than the 20th day of the month following the month of registration of imported goods/payment deadline under the contract (clause 20 of Appendix No. 18 to the Agreement on Eurasian Economic Union).

In 2021, importers are required to submit the relevant VAT return within the following deadlines:

The VAT declaration for imports for December 2021 must be submitted already in 2021 - no later than 01/21/2019.

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If monthly advances are made in 2021

If an organization pays monthly advance payments based on actual profits, then in 2021 the declaration must be submitted on time - no later than the 28th of the next month (weekends and holidays are also postponed). However, the annual declaration must be submitted according to the general rules - no later than March 28, 2021. We present in the table the deadlines for the monthly submission of declarations in 2021.

It is necessary to submit a declaration even if in any period there is no obligation to pay income tax (paragraph 1 of paragraph 1 of Article 289 of the Tax Code of the Russian Federation).

Accountant calendar for 2021: deadlines for submitting financial statements

Obligations for the formation and submission of accounting reports are assigned to business entities in accordance with paragraphs. 5 p. 1 art. 23 Tax Code of the Russian Federation. Reports must be submitted within three months after the end of the reporting year to the Federal Tax Service and Rosstat. In 2021, the deadline for submitting reporting forms is not March 31 (the reason is the coincidence with the weekend), but April 2. The set of reporting forms consists of the documents named in Order No. 66n, dated 07/02/2010:

• balance sheet with annual operating results and data for the previous period;
• reporting form on financial results;
• report on the intended use of funds;
• reports on changes in capital and flow of cash resources can be compiled as applications;
• explanations.

For individual entrepreneurs, the law provides for the right not to keep accounting records if they maintain tax records of income, expenses and other necessary indicators (Article 6 of Law No. 402-FZ dated December 6, 2011). For this category of merchants, there is no need to fill out and submit accounting reporting forms to the Federal Tax Service.

The reporting calendar for LLCs on the simplified tax system (2018) provides for the mandatory submission of financial reports. If they meet the necessary requirements for conducting simplified accounting, they also prepare reports in a simplified form (templates are given in Order No. 66n).

Declaration form in 2021 (form)

The new form of the income tax return was approved by order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572 “On approval of the form of the tax return for the income tax of organizations, the procedure for filling it out, as well as the format for submitting the tax return for the income tax of organizations in electronic form." .

This new declaration form came into force on December 28, 2016. In 2021, organizations must submit a declaration using this form. That is, for all the periods of 2021, which you can see in the tables above, you need to use this particular income tax return form.

Maximum useful information about 4-FSS in one diagram

The report in Form 4-FSS is required to be submitted to the Social Insurance Fund:

• organizations (regardless of the presence or absence of employees);
• Individual entrepreneurs, if they have employees;
• private practitioners who employ citizens subject to compulsory social insurance.

You will find a line-by-line algorithm for filling out form 4-FSS in ConsultantPlus. Trial access to the legal system is free.

Basic information about the 4-FSS form is presented in the diagram:

What to consider when determining the deadline for submitting 4-FSS for the 4th quarter? At the end of the 4th quarter of 2021, you must adhere to the reporting deadlines indicated in the diagram - no later than 01/20/2021 for paper forms and 01/25/2021 for electronic ones. If the due date falls on a weekend, it does not mean that the deadline for reporting is automatically moved to the next working day. Such a deferment is provided under clause 7 of Art. 6.1 of the Tax Code of the Russian Federation for reports, the deadlines for which are established by tax legislation. The report on Form 4-FSS does not apply to them. But the FSS generally allows such a transfer.

You can view samples of filling out 4-FSS for different reporting periods in ConsultantPlus by receiving free trial access to the system.

We talk about deadlines for submitting tax reports in the following articles:

• “Deadline for submitting the declaration in form 6-NDFL for the 4th quarter”;
• “Deadline for submitting the report in the ERSV form for the 4th quarter”.

Responsibility 2021

Submitting an income tax return in 2021 in violation of deadlines is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation). And it provides for tax and administrative liability.

Fines

In 2021, the fine under Article 119 of the Tax Code of the Russian Federation is 5% of the amount of tax that must be paid (additionally paid) on the basis of the declaration, but was not transferred within the prescribed period. Moreover, you will need to pay for each full or partial month of delay from the date established for filing the declaration. The total amount of the fine for the entire period of delay can be from 1000 rubles. up to 30 percent of the unpaid tax amount according to the declaration. If the tax is paid in full on time, the fine will be 1000 rubles. If the organization paid only part of the tax, then the fine is determined from the difference between the amount of tax that must be paid according to the declaration and the amount actually transferred to the budget on time.

Administrative responsibility

For failure to submit or untimely submission of an income tax return in 2021, at the request of the tax inspectorate, the court may impose administrative penalties on officials of the organization (for example, its director or chief accountant) in the form of a warning or a fine in the amount of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

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Penalties for violating the deadlines for filing 4-FSS

In a situation where the policyholder violated the regulatory deadlines for filing a form. 4-FSS, what punishment is provided? Liability is regulated in Art. 26.30 of Law No. 125-FZ. The amount of penalties is equal to 5% of the total amount of contributions for “injuries” accrued for the last 3 months of the period (full or incomplete). The maximum fine limit is limited to 30% of the amount of contributions, the minimum is 1000 rubles.

Example

The policyholder was late in submitting the paper form 9 months in advance. 2021. The legislative deadline for submitting 4-FSS for the 3rd quarter of 2021 is set until 10/22/18, and the company provided data only on 12/17/18. The amount of contributions to be accrued for the 3rd quarter. 2021 is equal to 2100 rubles. The company will have to pay a fine equal to:

• 2100 rub. x 5% x 3 months. = 315 rub.

Because this amount is less than the minimum fine, the policyholder will have to pay 1000 rubles. fine

In addition, if the electronic format for submitting the report is violated, according to clause 2 of Stat. 26.30 an additional fine of 200 rubles was established. for failure to comply with the rules for providing information.

Reporting to the Federal Tax Service

Average number of employees

At the end of each year, all individual entrepreneurs and organizations (regardless of the chosen taxation system) are required to submit to the Federal Tax Service information on the average number of their employees (AMN).

There are quite a few nuances when calculating the average headcount. For example, the report does not need to take into account external part-time workers, as well as employees working under civil law contracts (civil law).

Note!

2020 was the last year in which it was necessary to submit an HFR report. From 2021, it is abolished by law dated January 28, 2021 No. 5-FZ. Information on the number of employees will be transmitted to the Federal Tax Service as part of the calculation of insurance premiums.

More details about the average number of employees.

Help on form 2-NDFL

A 2-NDFL certificate is drawn up for each employee and submitted to the Federal Tax Service at the end of the year, before March 1

(new term from 2021). It must reflect information on all payments made to the employee, tax deductions provided and amounts of income tax withheld.

There are often cases when a 2-NDFL certificate may be needed directly by the employee himself, for example, when applying for a loan, getting a new job, or filing a 3-NDFL declaration.

More details about the 2-NDFL certificate.

Calculation according to form 6-NDFL

Calculation of 6-NDFL is another type of reporting for employers. It must be submitted to organizations and individual entrepreneurs with employees starting from the 1st quarter of 2016.

Unlike 2-NDFL certificates (the issuance of which has not been canceled), form 6-NDFL is compiled not separately for each employee, but for the entire company or individual entrepreneur as a whole.

More details about the calculation of 6-NDFL.

Calculation of insurance premiums

Calculation of insurance premiums is a relatively new type of reporting for all employers. All organizations and individual entrepreneurs with employees are required to report on it starting from the 1st quarter of 2021.

The new report includes information on all insurance premiums paid by the employer for its employees (except for contributions for injuries, data on which are included in the 4-FSS report).

Learn more about calculating insurance premiums.

Fine for late submission of reports to the Social Insurance Fund in 2021

If the 4-FSS is not submitted on time in 2021, the organization or individual entrepreneur may be held liable under Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. That is, 5% of the amount of contributions accrued for the last three months of the reporting or billing period, for each full and partial month from the date established for submitting the calculation. In this case, the fine should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the procedure for submitting reports - for example, when the number of employees at the enterprise is more than 25 people, but the report was submitted in paper form - a fine of 200 rubles is provided.

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Results

The deadline for submitting the 4-FSS for the 4th quarter of 2021 falls on 01/20/2021 if the report is submitted in paper form, on 01/25/2020 if in electronic form. Late reporting may result in a fine for the policyholder.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381
• Order of the Federal Insurance Service of the Russian Federation dated March 29, 2019 No. 133

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

New in 6-NDFL

From 2021, a new reporting form is in effect. It was approved by Order No. ММВ-7-11/18 of the Federal Tax Service of the Russian Federation dated January 17, 2018. Moreover, for 2021 you need to report on a new form.

In 6-NDFL, changes primarily concern enterprises that arose during the reorganization process. Additional lines are included for them on the title page.

The table of codes for the place of presentation of the calculation has also been supplemented and the format for presenting the report in electronic form has changed.

The calculation of 6-personal income tax was introduced 2 years ago, but still raises many questions. In this article we have described in detail how to fill it out and what needs to be taken into account.

Reporting procedure

According to the current procedure, the employer must provide reporting to the Pension Fund in 2018:

• for up to 24 people inclusive - on paper, choosing a convenient delivery method:

• by sending a letter through a postal operator (it is recommended to send with a list of attachments and notification of receipt),
• by personally handing it over to the Pension Fund specialist;

• with a staff of 25 people or more - by sending an electronic report form through the policyholder’s personal account on the official website of the Pension Fund of Russia.

Violation of the established form for submitting “pension” reports faces a fine of 1,000 rubles (Article of Law No. 27-FZ).