How can a budget institution report for the 9 months of 2021 according to the new rules?

Reporting for 2021 is mandatory documentation for any business entity that, with its help, informs regulatory authorities about the facts of its business activities. A summary table with due dates will help you avoid mistakes. The dates for submitting reports to regulatory authorities are specified in legislative acts regulating the rules of accounting, tax, statistical accounting, calculation of tax payments and fees. If the last date for submitting a report falls on a non-working weekend or holiday, it is moved to the first working day. This rule is specified in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation.

Tax authorities almost annually change and update declaration forms and other reporting, as well as the electronic format for their submission according to the TKS. The 2021 Annual Report Worksheet will help you stay on top of due dates and approved updates.

Deadlines for submitting reports to the Federal Tax Service in 2020

The table below indicates the deadlines for submitting the main reports submitted to the Federal Tax Service (including new reports), taking into account postponements for all companies and individual entrepreneurs due to coronavirus, quarantine and non-working days in 2021.

Table. Deadlines for submitting reports to the tax office

What is tax charged on?

On profit, that is, on the difference between income and expenses.

Income is revenue from the main activity (income from sales), as well as amounts received from other activities. For example, from leasing property, interest on bank deposits, etc. (non-operating income). When taxing profits, all income is taken into account without VAT and excise taxes.

Expenses are justified and documented expenses of the enterprise. They are divided into costs associated with production and sales (employee wages, purchase price of raw materials, depreciation of fixed assets, etc.) and non-operating costs (negative exchange rate differences, court and arbitration fees, etc.). In addition, there is a closed list of expenses that cannot be taken into account when taxing profits. These are, in particular, accrued dividends, contributions to the authorized capital, loan repayments, etc.

During tax audits, most problems arise precisely because of expenses: inspectors declare that expenses are not economically justified, primary documents are drawn up incorrectly, etc., etc. Therefore, accountants, as a rule, pay increased attention to documents confirming expenses.

Deadlines for submitting reports to the Pension Fund in 2020

The following reports must be submitted to the Pension Fund (PFR):

Who should submit the report?

Reporting forms for property fiscal collection are provided by organizations recognized as taxpayers in accordance with Chapter 30 of the Tax Code of the Russian Federation.
Today, payers are recognized as organizations that have movable and immovable property on their balance sheet as part of fixed assets. Please note that this chapter has been amended. Starting from 01/01/2019, only real estate will be considered the object of taxation of the property fiscal tax. Movable fixed assets (transport, equipment, inventory) are exempt from property tax collection.

Deadline for submitting reports to the Social Insurance Fund in 2021

The deadline for submitting 4-FSS depends on the method of submitting the calculation:

Results

Reports related to income tax calculated from the income of employees and insurance premiums assessed on this income must be submitted by all employers.
Salary reporting for the 3rd quarter includes forms 6-NDFL, ERSV, which are submitted to the tax authorities, and 4-FSS, submitted to the Social Insurance Fund. You can submit reports either on paper or electronically - it all depends on the size of the employer’s staff. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Deadline for filing financial statements in 2020

As a general rule, organizations must submit financial statements for 2021 only to the INFS. They must do this electronically. True, organizations belonging to small and medium-sized businesses can submit reports for 2021 on paper:

• Financial statements for 2021 must be submitted no later than 03/31/2020 ( postponed to 05/06/2020 ).
• financial statements for 2021 must be submitted no later than 03/31/2021.

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01.05.2020

For late payment - fine

For violation of the deadline for submitting the declaration, Art. 119 of the Tax Code of the Russian Federation provides for a fine. Its amount is 5% of the amount of tax not paid on time, subject to payment (additional payment) on the basis of this declaration, for each full or partial month of its failure to submit (but not more than 30% of this amount and not less than 1000 rubles).

Both income tax payers and tax agents are subject to liability.

Please note: the fine under Art. 119 of the Tax Code of the Russian Federation can only be imposed for overdue annual declarations. If you are late with the “profitable” declaration of the reporting period, the inspectorate has the right to fine you only 200 rubles. (under Article 126 of the Tax Code of the Russian Federation).

Read more about the liability provided for violating the deadlines for filing a declaration in this material.

In addition to taxation, administrative liability of officials is also possible. This may be 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). They are imposed by the court at the request of the tax inspectorate.

In addition to the fine, account blocking is also possible.

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We fill out subsection 1.2 of Appendix No. 1

Subsection 1.2 includes data on compulsory medical insurance contributions. Fill it out in the same order as subsection 1.1. Since there is no maximum base for health insurance contributions, it is easier to fill out than the previous one.

If you still have questions about filling out the RSV, you can find answers to them in ConsultantPlus.

Full and free access to the system for 2 days.

How to fill out the RSV if you apply several tariffs

Employers ─ SMEs can apply two tariffs simultaneously: the generally established one for payments within the minimum wage and a reduced 15% for payments in excess of this amount (subclause 2, 7, clause 2 of Article 427 of the Tax Code of the Russian Federation).

When applying several tariffs at the same time, it is necessary to include in the DAM composition (Letter of the Federal Tax Service dated July 27, 2020 No. BS-4-11/12050):

• subsections of Appendix 1 and Appendix 2 to Section 1 by payer tariff code “01”, “20”;
• subsections of Appendix 1 and Appendix 2 to Section 1 for other tariff codes in connection with the application of reduced contribution rates in accordance with Art. 427 Tax Code of the Russian Federation.

The procedure for applying the codes is explained in the Letter of the Federal Tax Service dated 04/07/2020 No. BS-4-11/ [email protected] :

• in field 001 “Payer's tariff code” of Appendix 1 (in relation to contributions to compulsory health insurance and compulsory medical insurance) and in Appendix 2 (for contributions to compulsory health insurance) of Section 1 the tariff code “20” is reflected;
• in column 130 of subsection 3.2.1, to indicate the code of the category of an individual for whom payments above the minimum wage are calculated at reduced rates, the following letter codes are used:

Designation of tariff codes:

• code “01” ─ basic tariff;
• code “20” ─ tariff 15%.

There are also other reduced tariffs applied to payments to certain categories of employees.

If you apply several tariffs at the same time, in the DAM include as many appendices 1 (or individual subsections of appendix 1) and appendices 2 to section 1 as tariffs were applied during the period.