Deadlines for paying taxes by individuals in 2021: the entire list of taxes with penalties and fines

Tax payment deadlines in 2021: main table

New payment deadlines taking into account postponements due to coronavirus, quarantine and non-working days 2021 for organizations and individual entrepreneurs included as of 03/01/2020 in the Register of SMEs, whose main activity (OKVED) is in the List of affected industries, see the table below.

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 abolished most taxes (except VAT) for the 2nd quarter of 2021 for organizations and individual entrepreneurs affected by coronavirus. For more information, see “To whom and what taxes will be written off for the 2nd quarter of 2021: list.”

New payment order details

From January 1, 2021, the Federal Tax Service will switch to a system of treasury services for budget revenues.
Therefore, in payments it will be necessary to indicate two accounts, as well as new BICs (Treasury Order No. 15n dated 04/01/2020). The changes will affect four fields of the payment order:

• field 13 - the name of the recipient's bank has been specified;
• field 14 - the BIC of the recipient's bank has changed;
• field 15 - now indicates the account number of the recipient's bank, which is part of the single treasury account (STA), previously this field was filled with zeros;
• field 17 — treasury account number (TAN) has been added.

In Externa, tax payments are generated automatically.

Try it

We hasten to calm you down. The Federal Tax Service announced a transition period from January 1 to April 30, 2021, as it expects a large number of errors in payments. Until May 1, you can indicate old treasury accounts, but from May 1 - exclusively new ones. Otherwise, the payment will fall into the unknown.

Each region will have its own details - there are 85 of them in total. The Federal Tax Service provided information about the details in the table, which is given in the letter dated 10/08/2020 No. KCH-4-8 / [email protected] Here is some of them:

Sample payment order with new details from January 1, 2021

Deadline for payment of land tax

In 2021, organizations paying land tax must transfer this tax, as well as advance payments on it, within the time limits established by the legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

KEEP IN MIND!

The region may postpone payment of taxes under the simplified tax system, UTII, PSKHN, UTII, as well as property taxes (transport, land, property) to a later date.

As a general rule, taking into account the postponement due to coronavirus, property tax, transport and land taxes must be paid within the following deadlines:

• 10/30/2020 – advance payments for the 1st quarter;
• 12/30/2020 – advance payments for the 2nd quarter.

Calculation of deadlines

The basis for determining payment periods is the calendar and casual principles of calculation. That is, the tax payment deadline can be set:

• on a certain calendar date following the day of expiration of a certain specific period, for example, a quarter;
• for a specific event, the occurrence of which is the day of fulfillment of tax obligations;
• for a certain action, upon execution of which the obligation to fulfill tax obligations arises, for example, receiving a notice from the Federal Tax Service.

The service we provide allows you to facilitate (simplify) control over compliance with deadlines for fulfilling obligations for payment of the following types of taxes:

• on profit with differentiation based on quarterly advance payments or monthly advance payments with subsequent additional payments;
• on profit with monthly advance payments on real profit;
• quarterly VAT;
• under the simplified taxation system (including advance payments);
• Personal income tax on vacation benefits and disability benefits;
• UTII;
• Unified Agricultural Sciences.

Deadline for payment of insurance premiums in 2020

Insurance premiums for OPS, compulsory medical insurance, VNIM and injuries paid by employers, as well as contributions transferred by individual entrepreneurs for themselves, must be paid within the following deadlines (please note that for May-July 2021 there are new payment deadlines due to coronavirus, quarantine and non-working days ).

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for organizations and individual entrepreneurs affected by coronavirus canceled (reset to zero) insurance premiums for the 2nd quarter of 2020 - from payments to individuals accrued for April, May and June 2020. Also, Law No. 172-FZ for those affected by coronavirus, individual entrepreneurs reduced the amount of monthly fixed contributions to compulsory pension insurance (for themselves) by 1 minimum wage for the entire 2021 - from 32,448 rubles. up to 20,318 rubles.

For more information, see “Features of payment of insurance premiums by organizations and individual entrepreneurs for the 2nd quarter of 2020.”

How to pay deferred taxes and contributions

You don’t need to pay everything at once; the signs only indicate the expiration date of the deferment. The accumulated amount must be divided into 12 parts and 1/12 of the part must be paid every month. The payment deadline is no later than the last day, starting from the month following the month in which the deferment ends (subparagraph “b”, paragraph 1 of Government Resolution No. 570 dated April 24, 2020).

For example, Argamak LLC operates in the tourism sector and, as of March 1, 2020, was included in the register of small and medium-sized businesses. The company applies a general taxation system. Income tax for 2019 amounted to 120,000 rubles. For calculation, the accounting department divided the payment into 12 parts and each part amounted to 10,000 rubles.

The tax deferment ends on September 28, 2021, so the first payment must be made by the end of October. The payment schedule will look like this:

Tax payment deadlines for the self-employed (Professional Income Tax) in 2021

PIT (professional income tax) must be paid monthly. Payment deadline is until the 25th of the next month. This means that you must pay the NPA for December by January 25th.

The tax authority, no later than the 12th day of the following month, sends through the “My Income” application the amount of calculated tax for the tax period based on checks submitted by the taxpayer through the application

If the tax amount is less than 100 rubles, then it is transferred to the next month.

For example, the tax on NAP for May turned out to be 80 rubles - you may not transfer the tax until June 25. In June, the tax on NAP amounted to 101 rubles. Therefore, by July 25 you need to transfer 181 rubles to the tax authority (for May and June).

Tax on “self-employed” is paid remotely, without a personal visit to the Federal Tax Service, through:

• mobile application “My Tax”;
• personal account on the Tax Service website;
• credit organization (the list is presented on the tax office website).

Read also

23.03.2020

New rules for filling out payment order fields

Amendments to the rules for processing payments for transfers to the budget were approved by Order of the Ministry of Finance of the Russian Federation dated September 14, 2020 No. 199N. The changes come into force on January 1, but some of them will take effect later.

Field 60 “TIN”

Foreign organizations and individuals will be able to indicate “0” in the “TIN of the payer” field if they are not registered with the tax office. An exception is payments administered by tax authorities. The amendment comes into force on January 1, 2021.

When deducting money from the income of an individual debtor to pay off the debt, indicate his TIN in the “TIN of the payer” field. It is no longer possible to enter an organization’s TIN from July 17, 2021.

If a payment order was drawn up by an individual without an account and intends to transfer money to the budget using it, the details must indicate the individual’s tax identification number or “0” if the number has not been assigned. It is prohibited to indicate the TIN of a credit institution. This rule is effective from October 1, 2021.

Field 101 “Taxpayer status”

The main change concerns individual entrepreneurs, notaries, lawyers and heads of peasant farms. From October 1, 2021, payer status codes “09”, “10”, “11” and “12” will no longer be valid. Instead, the taxpayers listed above will indicate code “13,” which corresponds to individual taxpayers.

Also, some of the codes will be deleted or edited. New codes will be added:

• “29” - for politicians who transfer money to the budget from special election accounts and special referendum fund accounts (except for payments administered by the tax office);
• “30” - for foreign persons who are not registered with the Russian tax authorities, when paying payments administered by customs authorities.

Field 106 “Basis of payment”

From October 1, the list of payment basis codes will decrease. Codes will disappear:

• “TR” - repayment of debt at the request of the tax authorities;
• “AP” - repayment of debt according to the inspection report;
• “PR” - debt repayment based on a decision to suspend collection;
• "AR" - repayment of debt under a writ of execution.

Instead, you will need to indicate the code “ZD” - repayment of debt for expired periods, including voluntary. Previously, this code was used exclusively for voluntary debt closure.

Also, from October 1, the code “BF” will be removed - the current payment of an individual paid from his own account.

Fill out a payment order with new details for free

Field 108 “Document number - grounds for payment”

This field indicates the document number that is the basis for the payment. Its completion depends on how field 106 is filled in.

The new code for the basis of payment in the four invalid cases is “ZD”. But despite this, the deleted codes will appear as part of the document number - the first two characters. Fill out the field in the following order:

• “TR0000000000000”—number of the tax office’s request for payment of taxes, fees, and contributions;
• “AP0000000000000” - number of the decision to prosecute for committing a tax offense or to refuse to prosecute;
• “PR0000000000000” - number of the decision to suspend collection;
• “AR0000000000000” – number of the executive document.

For example, “TR0000000000237” - tax payment requirement No. 237.

EPP has been paid: what next?

So, you have set aside a certain amount of EPP. And then you receive a tax notice. What to do next?

And then you need to compare how much money you have already paid and how much taxes the tax authorities have charged you. If what you paid covers the charges, you don't need to do anything. When the payment deadline arrives, the tax office will write off the required amount automatically. She must inform you of the relevant decision within 5 days.

If there is not enough money in your piggy bank, you need to either add the difference to the ETP account, or pay it according to the details of a specific tax.

IMPORTANT! ETP funds are counted not only towards paying taxes for the past year, but also towards arrears and penalties on them, as well as towards payment of interest for deferment or installment payments, if you have them. In this case, the offset is carried out sequentially, starting with a smaller amount. First of all, the arrears are repaid, then penalties and interest, and only lastly the taxes themselves.