From July 1, all accountants need to strain a little: they will give up financial statements for the second quarter of 2016 (for the 1st half of the year) and pay part of the taxes and contributions. Only the SZV-M report is a report that must be submitted based on the results of June, the remaining reports are considered quarterly.
This article lists all accounting and tax reporting for July.
4-FSS
The report must be submitted to the Foundation social insurance until July 20 on paper and until July 25 in in electronic format. Read about who should fill out this report and how and what’s new in it in 2016 in our article.
Declaration of UTII
The declaration must be submitted to the Federal Migration Service at the place of registration of the company in electronic or paper form or by mail by registered mail with an inventory. Deadline: July 25.
VAT declaration
It consists of LLCs and individual entrepreneurs who pay VAT. Articles 161 of the Tax Code of the Russian Federation and 145 of the Tax Code of the Russian Federation contain full list tax payers. The declaration must be submitted to the tax office at the place of registration before July 20 on on paper and until July 25 in electronic format.
Income tax return
He gives up legal entities to the Federal Tax Service for the 1st half of the year until July 28. The order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600@ approved the reporting form.
Zero reporting
If the company did not operate in the first two quarters, there was no turnover or there were no accruals to employees, then zero reporting should be submitted in this case. Separately about zero reporting read .
Contributions and payments for the 2nd quarter
Payment of UTII for the 2nd quarter
Advance payment according to the simplified tax system
The advance payment is calculated in two ways: separately for the simplified tax system “income” and separately for the simplified tax system “income minus expenses”. The advance payment is due by July 25th.
Advance payment under the simplified tax system “income” = ∑ quarterly income * 6% - ∑ insurance premiums and benefits from January to March.
Advance payment according to the simplified tax system “income minus expenses” = ∑ (Income - Expenses) for the quarter * 15%. These calculations are described in more detail in the Tax Code of the Russian Federation.
VAT for the 2nd quarter
In July, enterprises on OSNO can begin paying VAT for the 2nd quarter of 2016. Enterprises have three months to do this. Enterprises on OSNO and tax agents There is an option to split the quarterly payment into three different (equal) parts and pay it once a month until the 25th.
Who, when and how should pay VAT and submit a declaration is described in Art. 174 Tax Code of the Russian Federation.
Advance payment of income tax
From July 1 to July 28, enterprises list on OSNO advance payment for six months, which reduced the already paid advance payments for 2016. If the company's income is last year(that is, 4 quarters) amounted to more than 60 million rubles inclusive, you need to calculate and transfer the monthly advance payment.
You can learn more about income tax from.
Keep records in Kontur.Accounting - a convenient online service for calculating salaries and benefits and sending reports to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund and Rosstat. The service is suitable for collaboration between an accountant and a director.
At the end of each reporting and tax period, they are required to submit an income tax return to the Federal Tax Service.
If the company pays quarterly advances, she submits a declaration 4 times a year (based on the results of 3 quarters and annually).
If a company pays monthly advances based on actual profits, then it submits the declaration 12 times.
note, if in the reporting (tax) period the organization had no profit and there was no movement in its current accounts and cash register, it can submit a single simplified declaration to the Federal Tax Service.
Income tax return form
Download the income tax declaration form (KND form 1151006), valid in 2019 (download the form).
Note: the tax return form (for reporting in 2019), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@).
Sample of filling out a declaration in 2019
Income tax declaration for organizations on the OSN in 2019 (filling sample).
Deadline for filing income tax returns
Taxpayers submit declarations at the end of each reporting and tax period.
Reporting periods for organizations paying quarterly advances are 1st quarter, half year And 9 months.
For organizations that have chosen the order monthly fee advances on actual profit, reporting periods are month, two month, three months and so on up to 11 months.
Declarations based on the results of the reporting period are submitted to the Federal Tax Service no later than 28 days from the end of the reporting period.
Deadlines for filing tax returns at the end of the reporting period
Table No. 1. Deadlines for submitting the declaration depending on the method of payment of advances
| Reporting period | Quarterly advances | Monthly advances based on actual profits |
|---|---|---|
| January | — | 28.02.2019 |
| February | — | 28.03.2019 |
| March | — | 29.04.2019 |
| I quarter 2019 | 29.04.2019 | — |
| April | — | 28.05.2019 |
| May | — | 28.06.2019 |
| June | — | 29.07.2019 |
| Half year 2019 | 29.07.2019 | — |
| July | — | 28.08.2019 |
| August | — | 30.09.2019 |
| September | — | 28.10.2019 |
| 9 months 2019 | 28.10.2019 | — |
| October | — | 28.11.2019 |
| November | — | 28.12.2019 |
| December | — | — |
Fines behind late submission declarations:
- 1,000 rub. – if not provided annual declaration, but the tax was paid on time or the “zero” declaration was not submitted on time;
- 5% of the amount payable under the declaration for each month of delay, but not more than 30% in total and not less than 1,000 rubles. – if the tax is not paid;
- 200 rub. – if the declaration (tax calculation) based on the results of the reporting period is not submitted on time.
Note: declarations based on the results of the reporting period are inherently tax calculations, in connection with which the Federal Tax Service does not have the right to fine an organization under Article 119 of the Tax Code of the Russian Federation if an income tax calculation is not submitted, despite the fact that in the Tax Code of the Russian Federation these calculations are called declarations. The fine for failure to submit a calculation is levied exclusively under Art. 126 of the Tax Code of the Russian Federation.
Methods for filing corporate income tax returns
Organizations must submit declarations:
- To the Federal Tax Service at the place of your registration.
- To the Federal Tax Service at the place of registration of each separate division.
Note: if an organization is the largest taxpayer, it must report at its place of registration.
The income tax return can be sent to tax authority in three ways:
- In paper form (in 2 copies) in person or through your representative. When submitted, one copy of the report remains with the Federal Tax Service, and the second is marked with acceptance and returned. Stamp indicating the date of receipt of the declaration upon occurrence controversial situations will serve as confirmation of timely submission of the document;
- By mail with a valuable letter with a description of the attachment. Confirmation of sending the declaration to in this case there will be an inventory of the attachment (indicating the sent declaration) and a receipt with the date of sending;
- In electronic form via TKS (through electronic document management operators).
Note: to submit a declaration through a representative, it is necessary to draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.
note, when submitting reports on paper, some Federal Tax Service Inspectors may require:
- Attach the declaration file in electronic form on a floppy disk or flash drive;
- Print a special barcode on the declaration that duplicates the information contained in the reporting.
These requirements are not provided for by the Tax Code of the Russian Federation, but are encountered in practice and may lead to refusal to accept the declaration. If this happens, the fact of refusal to accept can be contested with a higher tax authority (especially if the refusal resulted in missing the deadline for submitting the document and additional penalties being assessed).
Lack of a two-dimensional barcode, as well as incorrect indication of the OKTMO code (if there are no other comments and the declaration complies in the prescribed form), cannot be the reasons for refusal to accept a declaration (this is directly stated in the Letter of the Ministry of Finance of the Russian Federation dated April 18, 2014 No. PA-4-6/7440.
How to fill out an income tax return
You can download the official instructions for filling out the declaration from this link.
Basic rules for filling out the declaration
Filling out an income tax return through special services
You can also fill out your income tax return using:
- Paid Internet services (“My Business”, “B.Kontur”, etc.);
- Specialized accounting companies.
Advance payments for income tax in 2016 for the 2nd quarter
Some companies must make advance payments of income tax for the 2nd quarter in 2016. How to calculate them and when to pay them?
Most companies pay income taxes quarterly. But some organizations, in addition to quarterly payments, must also make monthly advances.
Who must pay monthly advance payments for income tax in 2016 for the 2nd quarter
To understand whether your company should pay monthly advances, add up the revenue without VAT for the last four quarters and divide by 4. Is it more than 15 million? Then, in addition to quarterly advances, you also pay monthly.
Take into account only income from sales. Ignore non-operating income- received penalties, fines, positive exchange rate differences and written off accounts payable.
Newly established companies calculate the limit according to special rules. They pay monthly advances if the monthly revenue exceeds RUB 5 million at least once.
Moreover, for a new company, the obligation to make advances may arise only in the third quarter of its existence. This follows from paragraph 6 of Article 286 of the Tax Code of the Russian Federation - not yet will be complete quarter from the date of state registration, there is no need to pay advances. By quarter, legislators did not mean three consecutive months, but the full first, second, third or fourth quarter of the year.
Let's say the company was opened in January 2016. The obligation to make advances can only arise from the third quarter.
Start paying monthly advances from the quarter following the one in which you exceeded the limit. For example, income ceased to meet the standard in the first quarter of 2016. Start paying advance income tax payments in the third quarter.
If your income meets the standard again, then do not pay advances from the next quarter. Let's look at an example.
Cost criterion for monthly advance payments
Example. How to Determine Whether a Company Should Pay Monthly Advance Payments on Income Taxes in 2016
The company received sales revenue excluding VAT:
RUB 11,910,000 for the second quarter of 2015;
RUB 15,500,000 for the third quarter of 2015;
RUB 19,200,000 for the fourth quarter of 2015;
RUB 16,500,000 for the first quarter of 2016;
RUB 1,100,000 for the second quarter of 2016.
In the second quarter of 2016, the company must pay monthly advances. After all, the average sales revenue for the last four quarters exceeds 15 million. It will amount to 15,777,500 rubles. ((RUB 11,910,000 + RUB 15,500,000 + RUB 19,200,000 + RUB 16,500,000) : 4).
But in the third quarter of 2016 the company will not pay advances. Revenue fell in the second quarter, and the organization met the limit. Average revenue for the last four quarters is RUB 13,075,000. ((RUB 15,500,000 + RUB 19,200,000 + RUB 16,500,000 + RUB 1,100,000) : 4).
How to calculate advance payments for income tax in 2016 for the 2nd quarter
A month II = A sq. I: 3
Where is A month? II - monthly advance payment in the second quarter;
A sq. I - accrued advance payment for the first quarter (line 180 of Sheet 02 of the declaration for the first quarter).
If in the first quarter there is a loss or a zero base, then you will get a negative result. Then don't pay advances for the second quarter.
Example. Calculation of advance payment for income tax in 2016 for the 2nd quarter
The income tax base for the first quarter of 2016 (line 180 of Sheet 02 of the declaration for this period) is 120,000 rubles.
Advance payment for income tax for the 2nd quarter - 40,000 rubles. (RUB 120,000: 3).
Deadlines for payment of advance payments of income tax for the 2nd quarter
Please transfer advance payments for income tax for the 2nd quarter of 2016 to the budget no later than:
We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for the 2nd quarter of 2016
Requirements for submitting reports electronically via the Internet:
- If the average number of employees exceeds 100 people, then all tax returns must be submitted electronically.
- The VAT return, regardless of the number of employees, is submitted only electronically.
- Insurance reporting is submitted electronically if the average number of employees exceeds 25 people.
Deadlines for submitting reports and paying insurance premiums for the 2nd quarter of 2016
Individual entrepreneurs who have employees, as well as all organizations must pay monthly insurance premiums and submit reports to regulatory authorities quarterly (monthly). If in reporting quarter insurance premiums were not calculated, then you will need to submit a zero declaration.
Deadline for submitting reports to the Social Insurance Fund for the 2nd quarter of 2016.
On paper- no later than July 20, 2016
Electronic- no later than July 25, 2016
Deadline for submitting reports to the Pension Fund for the 2nd quarter of 2016
Quarterly reporting RSV-1:
On paper- no later than August 15, 2016
Electronic- no later than August 22, 2016 (the first working day after deadline August 20, 2016)
Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted to the Pension Fund no later than July 11, 2016 (the first working day after the deadline of July 10, 2016)
Deadlines for payment of insurance contributions to funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums monthly by the 15th day of the month following the month in which contributions are calculated. If the 15th is a non-working day, then the deadline is considered to be the next working day.
Deadlines for payment of contributions to the funds for the 2nd quarter of 2016 by April 15 (for March), by May 16 (for April), by June 15 (for May), by July 15 (for June)
Deadlines for submitting tax reports and paying taxes for the 2nd quarter of 2016
Deadlines for submitting VAT returns and deadlines for paying VAT for the 2nd quarter of 2016.
Tax VAT declaration must be submitted no later than July 25, 2016.
VAT payment deadline for the 2nd quarter of 2016: July 25, 2016, August 25, 2016, September 26, 2016 (1/3 of the tax amount accrued for the 2nd quarter of 2016).
Deadlines for submitting reports and paying income taxes for the 2nd quarter of 2016.
Tax income tax return for the 2nd quarter of 2016 shall be submitted no later than July 28, 2016.
The deadline for paying income tax for the 2nd quarter of 2016 is no later than July 28, 2016.
Deadlines for submitting a declaration under the simplified tax system for the 2nd quarter of 2016. Payment of taxes upon application of the simplified tax system.
Performance quarterly reporting for tax when applying the simplified tax system is not required.
Organizations and entrepreneurs using the simplified tax system must pay an advance tax payment no later than July 25, 2016.
Deadlines for reporting and payment UTII payers for the 2nd quarter of 2016
UTII declarations for the 2nd quarter of 2016 must be sent no later than July 20, 2016.
You must pay UTII tax for the 2nd quarter of 2016 no later than July 25, 2016.
Deadlines for submitting 6-NDFL reports for the 2nd quarter of 2016
The calculation in form 6-NDFL for the 2nd quarter of 2016 is submitted to the tax authority no later than August 1, 2016.
Deadlines for submitting reports and paying property taxes for the 2nd quarter of 2016
Tax property tax declaration for the 2nd quarter of 2016 is submitted no later than August 1, 2016(first working day after the deadline of July 30, 2016)
The deadline for payment of property tax for the 1st quarter of 2016 is also no later than August 1, 2016.
Deadlines for submitting a single simplified declaration for the 2nd quarter of 2016
The unified simplified tax return for the 2nd quarter of 2016 is submitted no later than July 20, 2016
For rent this declaration if at the same time:
- there was no movement Money on current accounts and at the cash desk;
- there were no objects of taxation for the taxes for which they are recognized as payers.