We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for the 1st quarter of 2016
Reporting requirements in electronic format through 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 1st 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 1st quarter of 2016.
On paper- no later than April 20, 2016
Electronic- no later than April 25, 2016
Deadline for submitting reports to the Pension Fund for the 1st quarter of 2016.
Quarterly reporting RSV-1:
On paper- no later than May 16, 2016 (the first working day after deadline May 15, 2016)
Electronic- no later than May 20, 2016
Monthly reporting SZV-M:
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 1st quarter of 2016: before January 15 (for December), before February 15 (for January), before March 15 (for February), before April 15 (for March)
Deadlines for submitting tax reports and paying taxes for the 1st quarter of 2016
Deadlines for submitting VAT returns and deadlines for paying VAT for the 1st quarter of 2016.
Tax VAT declaration must be submitted no later than April 25, 2016.
VAT payment deadline for the 1st quarter of 2016: April 25, 2016, May 25, 2016, June 25, 2016 (1/3 of the tax amount accrued for the 1st quarter of 2016).
Deadlines for submitting reports and paying income taxes for the 1st quarter of 2016.
Tax income tax return for the 1st quarter of 2016 shall be submitted no later than April 28, 2016.
The deadline for paying income tax for the 1st quarter of 2016 is no later than April 28, 2016.
Deadlines for submitting a declaration under the simplified tax system for 2015. Payment of taxes when applying the simplified tax system.
Individual entrepreneurs must pass tax return according to the simplified tax system for 2015 no later than May 4, 2016 (the first working day after the deadline of April 30, 2016)
Organizations and entrepreneurs using the simplified tax system must pay advance payment for tax no later April 25, 2016.
Deadlines for reporting and payment UTII payers for the 1st quarter of 2016
UTII declarations for the 1st quarter of 2016 must be sent no later than April 20, 2016.
You must pay UTII tax for the 1st quarter of 2016 no later than April 25, 2016.
Deadlines for submitting 6-NDFL reports for the 1st quarter of 2016
The calculation in form 6-NDFL for the 1st quarter of 2016 is submitted to the tax authority no later than May 4, 2016.
Deadlines for submitting reports and paying property taxes for the 1st quarter of 2016
Tax property tax declaration for the 1st quarter of 2016 shall be submitted no later than May 4, 2016 (the first working day after the deadline of April 30, 2016)
The deadline for paying property tax for the 1st quarter of 2016 is also no later than May 4, 2016. fill out the application and our accountants will prepare and submit reports for you!
In May 2016, accountants will face a serious workload - deadlines for submitting several reports are approaching.
Until May 3, individual entrepreneurs need to submit a declaration and pay tax according to the simplified tax system for 2015, and by May 4 - submit the 6-NDFL report for the first quarter of 2016. In addition, two reports need to be sent to the Pension Fund - the usual RSV-1 (on on paper- until May 16, in electronic form - until May 20) and the new SZV-M.
Let's talk about everything in more detail.
STS report for individual entrepreneurs
You must report according to the simplified tax system by May 4 individual entrepreneurs, applying this tax regime. Please note: on April 10, a new declaration form came into force, approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3/99@ “On approval of the tax declaration form for the tax paid in connection with the use of the simplified taxation system, the procedure for filling it out , as well as the format for submitting a tax return for the tax paid in connection with the application of the simplified taxation system, in electronic form" This means that individual entrepreneurs who postponed submitting the declaration until the end of the deadline will have to report precisely on this new form. However, changes in filling will affect only trade tax payers. For others, the update is purely “cosmetic”.
Report 6-NDFL
The 6-NDFL report on the income of individuals, which appeared this year, must be submitted every quarter since 2016. That is, now he gives up for the first time.
6-NDFL is submitted only in electronic form if the number of employees of the company exceeds 25 people. In other cases, you can submit it in paper form.
Read more about 6-NDFL in this article.
RSV-1 report
The RSV-1 report is submitted four times a year, before the 15th day of the next month after the quarter - in paper form or before the 20th day - in electronic form. The procedure for filling out this form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2P.
You need to fill out title page, first and second sections.
If the company’s employees were on leave without pay (without pay, on maternity leave, on maternity leave), then in addition to RSV-1, individual information with completed length of service and zero amounts is also submitted.
SZV-M report
This year, reporting to the Pension Fund for employees appeared in the new form SZV-M (Federal Law dated December 29, 2015 No. 385-FZ). This type of reporting is needed to control the payment of pensions to pensioners who are still working. Form SZV-M must be submitted for each employee of the company.
If you do not submit the report on time, the company will be fined in the amount of 500 rubles for each employee. If the information in the document turns out to be unreliable (for example, there is an error), the fine is the same - 500 rubles per document.
What does the SZV-M form consist of:
- Details of the policyholder;
- Type of shape;
- Months of the reporting period;
- Employee data (full name, SNILS and TIN)
Before sending, the document is certified by the signature and seal of the head of the organization.
Nuances when filling out the SZV-M form:
1. The SZV-M must include employees who have had no income for a month, for example, those on leave without pay or on maternity leave. They retain their jobs and their employment contracts continue to apply.
2. Current legislature obliges organizations to submit a report, even if there were no payments or rewards in favor of individuals. But some branches of the Pension Fund of the Russian Federation believe that the basis for submitting SZV-M is the presence employment contract or GPC agreement. For example, if there is no agreement concluded with the director, the sole founder, then there is no need to submit a report. To avoid disputes, it is better to clarify this issue with your Pension Fund branch.
Keep records in Kontur.Accounting - an online service for calculating salaries and sending reports via the Internet. The service is suitable for comfortable collaboration between an accountant and a director.
Very soon 2016 will come to an end, the year was difficult and rich in innovations in legislation, even more reforms and innovations await us next year 2017.
Many people, on the eve of the New Year holidays, begin to plan their vacation and prepare for the weekend. But the busiest time for accountants is approaching - deadline time. annual reports. Except annual reports Do not forget about the calculations of information for the 4th quarter of 2016. Companies and individual entrepreneurs need to report to both extra-budgetary funds and tax authorities.
We have prepared tabular data on the submission of reports for the 4th quarter of 2016, taking into account all the nuances, because the deadlines and executors for all reports are different.
Individual entrepreneurs, organizations and retail market management companies
VAT return for the 4th quarter of 2016
VAT payers (incl. tax agents) and the persons specified in paragraph 5 of Art. 173 Tax Code of the Russian Federation
Income tax return for 2016
Organizations on OSN
Declaration of corporate property tax for 2016
Organizations that pay property tax
Form 6-NDFL for 2016
Tax agents for personal income tax (employers*)
* Employers - organizations, individual entrepreneurs and individuals, payers making payments and other remuneration individuals.
Deadlines for submitting reports for the 4th quarter of 2016 on insurance premiums
|
Report submission deadline |
Document type |
Who rents |
The billing period for which reports are submitted |
How to fill |
|
01/20/2017 - on paper; 01/25/2017 - via TCS electronically |
Employers* and insurers compulsory social insurance(organizations or individual entrepreneurs with an insurance certificate, but without employees) |
|||
|
02/15/2017 - on paper; 02/20/2017 - via TCS electronically |
RSV-1 calculation for 2016 |
Employers* |
What periods do you need to report for?
In the 4th quarter, calculations are made for the period from October 1 to December 31, 2016. In cases where an organization was formed in the middle of this period, it must keep records from the moment of its registration until the end of the reporting period. The same requirements apply to individual entrepreneurs.
Note, quarterly reporting for the most part, they should be submitted with an accrual total, but declarations are submitted with information for the entire outgoing year.
In what format is information submitted to the Tax Office?
Companies applying a simplified tax regime, as well as individual entrepreneurs, submit information in a format convenient for them, that is, on paper or electronically.
But the VAT return should be submitted to the tax authorities exclusively in electronic format. In other cases, tax reporting can be submitted in paper form if the number of employees of the company or individual entrepreneur is no more than 100 people. In electronic form - if the company employs more than one hundred employees.
An exception is form 6-NDFL, for which submission on paper is possible if the number of employees is no more than 24 people; in addition to this norm, information is submitted exclusively in electronic form.
In what format is information submitted to extrabudgetary funds?
All companies and individual entrepreneurs with employees submit calculations to the Pension Fund of Russia in the form RSV-1, and to the Social Insurance Fund - data on insured persons in form 4-FSS. It should be noted that the forms are submitted in incremental periods, so you need to report for the entire 2016.
If the number of employees in a company or individual entrepreneur is more than 25 people, the data should be submitted in electronic form, if less, it can be on paper.
Do not confuse quarterly reporting with monthly and annual reporting
Information about insured persons in the SZV-M form for the 4th quarter of 2016 (or for 2016) does not need to be submitted. Since this monthly reporting. For December 2016, it will need to be submitted to the Pension Fund office before January 17, 2017*. To fill out the Information in the Pension Fund of Russia, use the visual instructions for preparing the SZV-M 2016 report in the Bukhsoft Online service and automatically filling out the SZV-M 2016 form in Bukhsoft accounting programs.
*The deadline for submitting this report has been moved forward by 5 days due to amendments to the law on Persuchet and by another 1 day due to the postponement to the next working day after the weekend.
Information on the average number of employees in 2016 is submitted annually (no later than January 20), and not quarterly.
| Reporting type | Deadline for submission to the Federal Tax Service | |
|---|---|---|
| Income tax return (for quarterly reporting) | For 2015 | No later than March 28, 2016 |
| For the first quarter of 2016 | No later than 04/28/2016 | |
| For the first half of 2016 | No later than July 28, 2016 | |
| For 9 months of 2016 | No later than October 28, 2016 | |
| Income tax return (for monthly reporting) | For 2015 | No later than March 28, 2016 |
| For January 2016 | No later than 02/29/2016 | |
| For February 2016 | No later than March 28, 2016 | |
| For March 2016 | No later than 04/28/2016 | |
| For April 2016 | No later than 05/30/2016 | |
| For May 2016 | No later than June 28, 2016 | |
| For June 2016 | No later than July 28, 2016 | |
| For July 2016 | No later than 08/29/2016 | |
| For August 2016 | No later than September 28, 2016 | |
| For September 2016 | No later than October 28, 2016 | |
| For October 2016 | No later than November 28, 2016 | |
| For November 2016 | No later than December 28, 2016 | |
| For the fourth quarter of 2015 | No later than January 25, 2016 | |
| For the first quarter of 2016 | No later than 04/25/2016 | |
| For the second quarter of 2016 | No later than July 25, 2016 | |
| For the third quarter of 2016 | No later than October 25, 2016 | |
| Journal of received and issued invoices | For the fourth quarter of 2015 | No later than 01/20/2016 |
| For the first quarter of 2016 | No later than 04/20/2016 | |
| For the second quarter of 2016 | No later than July 20, 2016 | |
| For the third quarter of 2016 | No later than October 20, 2016 | |
| For 2015 (if it is impossible to withhold personal income tax from income) | No later than 03/01/2016 | |
| For 2015 (for all paid income) | No later than 04/01/2016 | |
| — the new kind reporting!!! | For the first quarter of 2016 | No later than 05/04/2016 |
| For the first half of 2016 | No later than 08/01/2016 | |
| For 9 months of 2016 | No later than October 31, 2016 | |
| Declaration on property tax of organizations | For 2015 | No later than March 30, 2016 |
| Calculation of advances for property tax of organizations (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2016 | No later than 05/04/2016 |
| For the first half of 2016 | No later than 08/01/2016 | |
| For 9 months of 2016 | No later than October 31, 2016 | |
| Tax declaration under the simplified tax system | For 2015 (represented by organizations) | No later than March 31, 2016 |
| For 2015 (represented by individual entrepreneurs) | No later than 05/04/2016 | |
| Declaration on UTII | For the fourth quarter of 2015 | No later than 01/20/2016 |
| For the first quarter of 2016 | No later than 04/20/2016 | |
| For the second quarter of 2016 | No later than July 20, 2016 | |
| For the third quarter of 2016 | No later than October 20, 2016 | |
| Declaration on Unified Agricultural Tax | For 2015 | No later than March 31, 2016 |
| Declaration of transport tax(represent organizations only) | For 2015 | No later than 02/01/2016 |
| Declaration of land tax(represent organizations only) | For 2015 | No later than 02/01/2016 |
| Single simplified declaration | For 2015 | No later than 01/20/2016 |
| For the first quarter of 2016 | No later than 04/20/2016 | |
| For the first half of 2016 | No later than July 20, 2016 | |
| For 9 months of 2016 | No later than October 20, 2016 | |
| Declaration in form 3-NDFL (submit only individual entrepreneurs) | For 2015 | No later than 05/04/2016 |
Deadlines for submitting reports to the Pension Fund in 2016
| Reporting type | For what period is it represented? | Deadline for submission to the Pension Fund |
|---|---|---|
| Calculation of RSV-1 Pension Fund on paper | For 2015 | No later than 02/15/2016 |
| For the first quarter of 2016 | No later than May 16, 2016 | |
| For the first half of 2016 | No later than 08/15/2016 | |
| For 9 months of 2016 | No later than November 15, 2016 | |
| Calculation of RSV-1 Pension Fund in electronic form | For 2015 | No later than 02/20/2016 |
| For the first quarter of 2016 | No later than May 20, 2016 | |
| For the first half of 2016 | No later than 08/22/2016 | |
| For 9 months of 2016 | No later than November 21, 2016 | |
| Information about insured persons in the Pension Fund of Russia - new type of reporting!!! | For April 2016 | No later than 05/10/2016 |
| For May 2016 | No later than June 10, 2016 | |
| For June 2016 | No later than 07/11/2016 | |
| For July 2016 | No later than 08/10/2016 | |
| For August 2016 | No later than September 12, 2016 | |
| For September 2016 | No later than October 10, 2016 | |
| For October 2016 | No later than November 10, 2016 | |
| For November 2016 | No later than December 12, 2016 |
Deadlines for submitting reports to the Social Insurance Fund in 2016
| Reporting type | For what period is it represented? | Deadline for submission to the FSS |
|---|---|---|
| Calculation of 4-FSS RF on paper | For 2015 | No later than 01/20/2016 |
| For the first quarter of 2016 | No later than 04/20/2016 | |
| For the first half of 2016 | No later than July 20, 2016 | |
| For 9 months of 2016 | No later than October 20, 2016 | |
| Calculation of 4-FSS RF in electronic form | For 2015 | No later than January 25, 2016 |
| For the first quarter of 2016 | No later than 04/25/2016 | |
| For the first half of 2016 | No later than July 25, 2016 | |
| For 9 months of 2016 | No later than October 25, 2016 | |
| Confirmation of the main type of activity in the Social Insurance Fund | For 2015 | No later than 04/15/2016 |
Deadlines for filing financial statements in 2016
Accounting statements for 2015 must be submitted to the Federal Tax Service and the statistical authorities for organizations regardless of the taxation regime
Deadlines for submitting other reports to the Federal Tax Service and Funds in 2016
Submission deadlines are different tax reporting(for example, VAT declarations when importing from EAEU countries, mineral extraction tax declarations or water tax), as well as reporting off-budget funds(for example, a report on the use of contributions “for injuries”) can be found in our.