Today we will be interested in the deadlines for filing declarations. As practice shows, not all citizens are aware of them. And this is not entirely good, because if you don’t declare any expenses-incomes in time, you may begin to have problems with the tax authorities. And the punishment for violations is very serious - sometimes even criminal liability takes place. Therefore, there are certain deadlines for filing a tax return. Yes, there are many options, but they are all legalized. Moreover, many try to remember them on their own. To individuals and individuals with STS this is most likely to succeed. But organizations are unlikely. After all, reports for the year will have to be presented a lot.
By periods
The first thing you should pay attention to is that all declarations are classified by the deadline for their submission. That is, not all reports are submitted at the same time. That would be too easy and simple.
Thus, as a rule, quarterly, semi-annual, 9-month and annual reports are distinguished. Accordingly, you will report in one case or another either 4 times a year, or 2, or even one. It all depends on the taxation system you have chosen, as well as who the taxpayer is - an individual entrepreneur, an individual, or an organization. By the way, individuals are least burdened with paperwork and reports to the tax authorities.
VAT
In general, it is worth considering all possible payments. After all, there are a lot of reports. But the deadlines for filing declarations that are established at the legislative level, you need to know. It is not known how you will work or conduct business tomorrow. Maybe today you do not need to make a payment, and in a few days you decide to switch to a particular taxation system (for individual entrepreneurs and organizations). And this means that new taxes will appear for you.
The deadlines for filing declarations, and indeed all for the year, are very difficult to remember. To begin with, individual entrepreneurs and organizations pay VAT. Actually mainly for general tax system. This report is quarterly. This means that in a year you will have to submit the appropriate declaration 4 times. And no less, these are the rules.
How much will you have to keep within? At the moment, the Tax Code allows you to report on VAT for the quarter to the 25th day of the month. For the 4th period of the previous year, this process should be carried out in January, for the 1st quarter of the new year - in April, for 2 and 3 - in July and October, respectively.
Profit
Next comes the profit. The deadlines for filing a declaration in this case are not clear to everyone. The thing is that organizations report for their income quite often. The report is submitted for the 1st quarter of the year, then for the first half of the year, for 9 months. And, of course, do not forget about annual reporting. It is these rules that are currently established in Russia.
By what date will tax returns be filed? Everything is not as difficult as it might seem at first glance. In this case, income tax is declared before the 28th day of a certain month.
In 2016, you will have to report for 2015 in March, for the 1st quarter of the current year - in April, for the six months and 9 months - at the very end of July and October, respectively. As you can see, so far, really, there is nothing difficult. But the fact remains. Profits are declared by organizations before the 28th day of certain months.
4-FSS
The next option is relevant for firms and companies that have employees. They must submit an appropriate report on the number of employees. This is mandatory. In principle, like any reporting to tax authorities.
Please note that you will be burdened with quarterly declaration. That is, you will have to report 4 times a year: in January, April, July and October. But to what date? What are the deadlines for submitting a 4-FSS tax return for organizations and entrepreneurs if there are employees in the company? Remembering this is easy and simple - until the 25th of the indicated months. In principle, it is these rules that are set for most reports in Russia to the tax authorities.
Pension Fund
You will also have to report back to the FIU. Moreover, this option is relevant, again, for those who have employees in the company. So, not everyone should do this. However, even individuals make transfers to the Pension Fund of Russia. This means that they will also have to carry out reporting.
But what are the deadlines for this case? Firstly, it is necessary to file the required declarations for the quarter, 6 and 9 months, as well as for the year. This is not as difficult as it might seem at first glance. Secondly, remember: reports in electronic form and paper have their own limitations.
What is learning in practice? If you are going to submit declarations to the FIU yourself, not in electronic form, then you can take into account the numbers: February 15 (for 2015), May 16 (quarter 1 of 2016), August 15 (half year), November 15 (year). When it comes to a “virtual” presentation, it will be necessary to keep within the same months, but the reporting end days will change. Not too much, but still. For electronic submission of reports to the FIU, it is necessary to meet the deadlines until 02.20, 05.20, 08.22, 21.10. No other is given. It is such restrictions that are set for 2016.
Property
It is also worth paying attention to the fact that, for example, there is a place to be property tax. Organizations most often experience certain problems with this moment. Indeed, the frequency of reporting in this case is not happy - a quarter, a half year, 9 months and a year.
Immediate deadlines, however, are considered flexible. The thing is that for the year it will be necessary to report by March 30 (this is for 2015), for the first quarter of 2016 - until May 4, for 6 and 9 months - on August 1 and October 31, respectively. In principle, if you remember all these rules and restrictions, you can easily report.
Deductions
In the tax system of the Russian Federation there is such a feature as deductions. They are produced in relation to individuals, and legal, and entrepreneurs. No matter how strange it may sound, reporting is also necessary for making this payment.
The deadline for submitting a deduction declaration is not clearly defined. That is, citizens are absolutely free to choose the date of treatment with the declaration. But there is only one small limitation. Which one? The tax deduction (the deadlines for submitting the declaration, as we have found, do not have a clear date) is made until April 30 of each year. That is, it is at this point that you must declare to the tax authorities the desire to receive a deduction.
Also, keep in mind one more small feature. It is known to many, but most often takes place in relation to individuals. The point is that you can get a tax deduction for the last 3 years. And if you decide to do this, you will have to meet the end of the last reporting period, until April 30.
Transport and land
A separate item is taxes on land and transport. Moreover, they are paid by all taxpayers if this property is owned. No matter how much you dispose of it. Exceptions can only be made with respect to transport tax for individuals, but they are found less and less.
Nevertheless, both organizations, ordinary citizens, and entrepreneurs under certain circumstances must pay taxes for transport and land. At the same time, the deadline by which it is necessary to meet the deadline is clearly established. For 2016, only one date is relevant for these two payments - February 1. It is at this time that you must submit the appropriate report.It is advisable to immediately pay transport and land taxes so that there are no problems later.
For IE
Now a little specificity for certain types of activities. It is worth noting immediately that individual entrepreneurs who work under the general taxation system, in the same way as organizations, pay the same contributions to the state treasury. Moreover, they are provided with exactly the same deadlines for filing a declaration. For entrepreneurs, the simplified tax system is most often chosen. Or, as it is also called, "simplified." It allows you to get rid of excess paperwork and tax contributions to the state treasury.
Therefore, the deadline for submitting a declaration on the simplified tax system is very important for many entrepreneurs. There is an annual report. It is usually called income tax. And with the simplified tax system, a declaration is submitted only 1 time per year. Moreover, the date for which you need to be prepared is quite flexible. The point is that individual entrepreneurs submit reports (with the exception of quarterly payments to the FIU and the Social Insurance Fund) by April 30 of each year. By the end of the tax reporting period.
Individuals
The deadline for submitting a declaration by individuals also worries many citizens. And not just like that. Indeed, under certain circumstances, you have to pay taxes. As we have already found out, the transport and land tax is the same for everyone. What's next?
Income tax by individuals must be declared by April 30th. But you can pay it until July 15 of each year. In practice, citizens try to deal with this issue as quickly as possible by making an advance payment. That is, by April 30 of each year. So, there is nothing difficult in this.
Documents
In one case or another, we have already found out the deadlines for filing declarations. But how is it worth filing the relevant reports? They will have to prepare the relevant documents, and then fill out a declaration. It is advisable to do this electronically. What can be useful to individuals, and organizations, and entrepreneurs? Here we can distinguish:
- requisites (passport for individual entrepreneur and private entrepreneur);
- statements of expenses;
- income documents;
- certificates of ownership (+ Title for transport tax);
- TIN;
- data on sources of income (details of buyers in the sale of property);
- certificates confirming benefits (more often for individuals);
- information about employees (for companies).
In principle, that’s all. Now you can simply fill out declarations and then submit them to the tax authorities. It’s better to do it personally. After all, this method is considered more acceptable than electronic. Especially when it comes to individuals and individuals.
