The deadline for submitting the balance sheet for 2017 is set at the national level and is regulated by:
- Tax Code of the Russian Federation;
- Law No. 402-FZ of December 6, 2011
These legal act mandatory for all types of enterprises and individuals.
By whom and when is the balance for 2017 surrendered?
Law No. 402-FZ defines the obligation for enterprises to organize the work of accounting to record all transactions (part 1 of article 6 of the Law) and submit reporting documentation at the end of the year (part 2 of article 13 of the Law). One of the mandatory forms is the balance sheet, for 2017 the reporting deadlines correspond to the periods of previous years. The exclusive right to refuse to use the classical accounting and balance sheet organization scheme belongs to:
- Individual entrepreneurs and persons who have expressed a desire to engage in private practice;
- foreign affiliates, representative offices or structural divisions foreign companies.
Delivery of the balance sheet for 2017 - the deadlines are set within 3 months from the date of completion fiscal year. The norm applies to legal entities on any taxation system. The completed document is subject to submission to the Federal Tax Service and to the statistical authorities.
When to hand over the balance sheet for 2017 to tax legal entities?
Art. 23 of the Tax Code of the Russian Federation in subparagraph 5, paragraph 1 indicates that religious organizations should not fill out an invoice. balance, the deadlines for 2017 of which are established by the same paragraph of the document. The main condition for exemption from this obligation is the absence of accrued taxes, fees and unrealized payments to the budget during the reporting year.
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The deadline for submitting the balance sheet for 2017 is set at the national level and is regulated by:
Law No. 402-FZ.
The provisions of these legal acts are binding on all types of enterprises and individuals.
Law No. 402-FZ defines the obligation for enterprises to organize the work of accounting to record all transactions (part 1 of article 6 of the Law) and submit reporting documentation at the end of the year (part 2 of article 13 of the Law).
One of the mandatory forms is the balance sheet, for 2017 the reporting deadlines correspond to the periods of previous years.
The exclusive right to refuse to use the classical accounting and balance sheet organization scheme belongs to:
Individual entrepreneurs and persons who have expressed a desire to engage in private practice;
Foreign affiliates, representative offices or structural subdivisions of foreign companies.
Delivery of the balance sheet for 2017 - the deadlines are set within 3 months from the end of the financial year. The norm applies to legal entities on any taxation system. The completed document is subject to submission to the Federal Tax Service and to the statistical authorities.
Art. 23 of the Tax Code of the Russian Federation in subparagraph 5, paragraph 1 indicates that religious organizations should not fill out an invoice. balance, the deadlines for 2017 of which are established by the same paragraph of the document. The main condition for exemption from this obligation is the absence of accrued taxes, fees and unrealized payments to the budget during the reporting year.
The due date for the annual balance sheet for 2017 is three months from the date ending tax year– from January 1 of the next reporting period. Only state authorities can change the specified period. The balance sheet for the 2017 period will be due on April 2, 2018.
Since the official last day for the balance sheet for 2017 is Saturday (March 31, 2018) - this is a public holiday for the Federal Tax Service and most enterprises, according to general rule the date must be moved to the first day after the deadline for submission of documentation, which is a working day. That day will be April 2 (Monday).
Enterprises that registered and started their activities during the year are also required to submit annual forms reports to the regulatory authority.
Deadline for submission. balance sheet for 2017 for this category of organizations may be different:
1. It may coincide with the generally established one if the company was entered in the Unified Register of Enterprises before September 30 of the reporting period.
2. The deadline for filing a balance sheet for 2017 for newly formed structures will be postponed to 2019 (the last day of March) if the company was founded in October, November or December of the reporting year.
Such an indication is spelled out in Art. 15 p. 3 of Law No. 402-FZ. For the last group of organizations, the reporting period will be the period from the moment of registration to the last day of the next year - from the date of foundation in 2017 (October, November and December days of registration) to December 31, 2018.
For example, when to hand over the balance sheet for 2017 to the enterprise LLC "Class", if the company was entered in the state register legal entities October 27, 2017? In 2018, a report on the results of the current period is not required. The deadline for submitting the balance sheet for 2017 will come on April 1, 2019 (March 31 is considered a day off in the country - Sunday, so the last day is shifted to the first working day after the date specified in the legislation).
Enterprises that have ceased their activities, provided that there is an entry in the Unified State Register of Legal Entities about the closure of the organization, must form the final documentation and submit reports to the Federal Tax Service and statistical authorities.
Deadline for the balance sheet for 2017 - LLC after the liquidation procedure must have time to submit a report within 3 months after the appearance of entries in the register of legal entities. This provision is provided for in Art. 17 of Law No. 402-FZ.
The length of the reporting periods for companies that have undergone a reorganization procedure is governed by the provisions of Art. 16 of Law No. 402-FZ.
These institutions are required to submit reporting documentation, including the balance sheet for 2017, the deadlines for this category of legal entities are as follows:
1. A three-month period from the date that preceded the day of registration in government bodies the last reorganized enterprise.
2. A three-month period of time, calculated from the date of entry in the Unified State Register of Legal Entities, confirming the complete cessation of the activities of the affiliated structural organization.
The last day of the balance sheet submission for 2017 will differ depending on the method of reorganization used and the length of the reporting period approved for such a group of enterprises. In a situation with accession, the legislation establishes separate deadlines for the formation and submission of reports.
Completed forms of financial statements based on the results of the reporting period should be submitted by enterprises not only to the Federal Tax Service, but to statistical authorities. The deadline for submitting the balance sheet to statistics in 2017 is identical to the deadline approved for submission to tax structures.
The regulation of the periods during which the annual balance sheet must be drawn up, the deadlines for 2017 and other years, refers to Art. 18 of Law No. 402-FZ.
Balance sheet for 2017 is submitted to statistics until April 2, 2018. You should not wait for notifications or letters from Rosstat, individual entrepreneurs who are required to keep records of their income and expenses in a special book - KUDiR can not submit reports.
You can find the reporting calendar for 2018 at.
Missing submission deadline tax reporting threatens not only with a fine, but also with the blocking of bank accounts (clause 1, clause 3, article 76, clause 1, article 119 of the Tax Code of the Russian Federation).
Our calendar will help you not to miss the deadline for submitting one or another report to the IFTS and off-budget funds.
Deadlines for submission of the main tax reporting in 2017
| Type of reporting | Deadline for submission to the IFTS | |
|---|---|---|
| Income tax return (for quarterly reporting) | For 2016 | Not later than March 28, 2017 |
| For the first quarter of 2017 | Not later than April 28, 2017 | |
| For the first half of 2017 | Not later than July 28, 2017 | |
| For 9 months of 2017 | Not later than October 30, 2017 | |
| Income tax return (with monthly reporting) | For 2016 | Not later than March 28, 2017 |
| January 2017 | Not later than February 28, 2017 | |
| February 2017 | Not later than March 28, 2017 | |
| For March 2017 | Not later than April 28, 2017 | |
| April 2017 | Not later than May 29, 2017 | |
| May 2017 | Not later than June 28, 2017 | |
| June 2017 | Not later than July 28, 2017 | |
| July 2017 | Not later than August 28, 2017 | |
| For August 2017 | Not later than September 28, 2017 | |
| For September 2017 | Not later than October 30, 2017 | |
| October 2017 | Not later than November 28, 2017 | |
| November 2017 | Not later than December 28, 2017 | |
| VAT declaration | For the fourth quarter of 2016 | Not later than January 25, 2017 |
| For the first quarter of 2017 | Not later than April 25, 2017 | |
| For the second quarter of 2017 | No later than July 25, 2017 | |
| For the third quarter of 2017 | Not later than October 25, 2017 | |
| Register of received and issued invoices | For the fourth quarter of 2016 | Not later than January 20, 2017 |
| For the first quarter of 2017 | Not later than April 20, 2017 | |
| For the second quarter of 2017 | Not later than July 20, 2017 | |
| For the third quarter of 2017 | Not later than October 20, 2017 | |
| For 2016 (if it is impossible to withhold personal income tax from income) | Not later than March 1, 2017 | |
| For 2016 (for all paid income) | Not later than April 3, 2017 | |
| For 2016 | Not later than April 3, 2017 | |
| For the first quarter of 2017 | Not later than 02.05.2017 | |
| For the first half of 2017 | Not later than July 31, 2017 | |
| For 9 months of 2017 | Not later than October 31, 2017 | |
| Corporate property tax declaration | For 2016 | Not later than March 30, 2017 |
| Calculation of advances on property tax of organizations (surrendered if the law of the subject of the Russian Federation establishes reporting periods) | For the first quarter of 2017 | Not later than 02.05.2017 |
| For the first half of 2017 | Not later than July 31, 2017 | |
| For 9 months of 2017 | Not later than October 30, 2017 | |
| tax return under USN | For 2016 (represented by organizations) | Not later than March 31, 2017 |
| For 2016 (represented by individual entrepreneurs) | Not later than 02.05.2017 | |
| Declaration on UTII | For the fourth quarter of 2016 | Not later than January 20, 2017 |
| For the first quarter of 2017 | Not later than April 20, 2017 | |
| For the second quarter of 2017 | Not later than July 20, 2017 | |
| For the third quarter of 2017 | Not later than October 20, 2017 | |
| Declaration on ESHN | For 2016 | Not later than March 31, 2017 |
| Declaration on transport tax(representing organizations only) | For 2016 | Not later than 02/01/2017 |
| Declaration on land tax(representing organizations only) | For 2016 | Not later than 02/01/2017 |
| Single simplified declaration | For 2016 | Not later than January 20, 2017 |
| For the first quarter of 2017 | Not later than April 20, 2017 | |
| For the first half of 2017 | Not later than July 20, 2017 | |
| For 9 months of 2017 | Not later than October 20, 2017 | |
| Declaration in the form 3-NDFL (represent only IP) | For 2016 | Not later than 02.05.2017 |
Deadlines for submitting reports on insurance premiums to the IFTS in 2017
Since 2017 insurance premiums(except for contributions "for injuries") come under the control of the Federal Tax Service. Accordingly, for periods starting in 2017, it must be submitted to the IFTS (clauses 7, 10 of article 431 of the Tax Code of the Russian Federation).
Deadlines for reporting to the FIU in 2017
Despite the fact that since 2017 the Federal Tax Service has been administering insurance premiums, the calculation of RSV-1 based on the results of 2016 must be submitted to the Funds.
| Type of reporting | For what period is | Deadline for submission to the FIU |
|---|---|---|
| Calculation of RSV-1 PFR on paper | For 2016 | Not later than February 15, 2017 |
| Calculation of RSV-1 PFR in in electronic format | For 2016 | Not later than February 20, 2017 |
| Information about insured persons in the FIU () | December 2016 | No later than January 16, 2017 |
| January 2017 | Not later than February 15, 2017 | |
| February 2017 | Not later than March 15, 2017 | |
| For March 2017 | Not later than April 17, 2017 | |
| April 2017 | Not later than May 15, 1017 | |
| May 2017 | Not later than June 15, 2017 | |
| June 2017 | Not later than July 17, 2017 | |
| July 2017 | Not later than August 15, 2017 | |
| For August 2017 | Not later than September 15, 2017 | |
| For September 2017 | Not later than October 16, 2017 | |
| October 2017 | No later than November 15, 2017 | |
| November 2017 | Not later than December 15, 2017 |
Deadlines for submitting reports to the FSS in 2017
In 2017, the FSS must submit:
- 4-FSS at the end of 2016 in the context of all contributions paid in this Fund(contributions in case of temporary disability and in connection with maternity, as well as contributions "for injuries")
- 4-FSS (will be new form) for periods starting from 2017, in terms of “injury” contributions.
| Type of reporting | For what period is | Deadline for submission to the FSS |
|---|---|---|
| Calculation of 4-FSS (in terms of all contributions paid to the FSS) on paper | For 2016 | Not later than January 20, 2017 |
| Calculation of 4-FSS (in terms of all contributions paid to the FSS) in electronic form | For 2016 | Not later than January 25, 2017 |
| Calculation of 4-FSS (in terms of contributions "for injuries") on paper | For the first quarter of 2017 | Not later than April 20, 2017 |
| For the first half of 2017 | Not later than July 20, 2017 | |
| For 9 months of 2017 | Not later than October 20, 2017 | |
| Calculation of 4-FSS (in terms of contributions "for injuries") in electronic form | For the first quarter of 2017 | Not later than April 25, 2017 |
| For the first half of 2017 | No later than July 25, 2017 | |
| For 9 months of 2017 | Not later than October 25, 2017 | |
| Confirmation of the main activity in the FSS | For 2016 | Not later than April 17, 2017 |
Deadlines for submission of financial statements in 2017
Organizations (regardless of the applicable taxation regime) must submit financial statements for 2016 to the IFTS and statistical authorities
Deadlines for submitting other reports to the IFTS in 2017
Deadlines for filing tax returns such as, for example, water tax, MET, etc. you will find in our .
The balance sheet is the reporting data on the current value of the property and liabilities of the company, presented in tabular form. It includes two main sections: assets and liabilities. Main Rule reporting - an asset should always equal a liability, it is this type of documentation that will be called a balance sheet.
balance is most responsible and important reporting form (form No. 1). It is through this that one can analyze Current state organization, assess what property it owns and how much debt it has. The balance sheet includes all information about the company at any specific date (usually the end of the period, quarter or year).
This is what makes it very different from other forms of accounting documentation, for example, from a profit and loss statement, which provides data and financial results of the enterprise for a certain time period with an increasing indicator from the beginning of the year (reporting period).
The preparation of the report for the year should be done at the very beginning of the reporting period. All documentation is submitted to the relevant authorities from January to March 2018. The type and term of sending papers to the authorities will depend on the form of taxation and other parameters.
How it is built
The balance sheet consists of an asset and a liability. Ultimately, the indicators should be equal. The asset includes all two sections:
- fixed assets(they are operated for a long time, more than 12 months: buildings, equipment, etc.);
- current assets(they are operated in a short time: raw materials for production, financial resources and etc.).
With an asset, everything is simple, it displays, what property the organization owns. The passive shows the sources of obtaining this property. It includes three sections:
- reserve and capital (resources owned by the organization);
- long-term liabilities (credits, loans and other forms of debt, the maturity of which does not exceed 12 months);
- short-term obligations (debt to employees, suppliers, partners, and other obligations that must be met within 12 months).
On this moment time at enterprises is valid, established in the Order of the Ministry of Finance (dated 02.06.2010.). All aspects are regulated in the section "On Forms of Accounting Statements of Companies".
However, it is worth noting that the form described by the Ministry is rather recommended than mandatory. The Company has the right to add its own lines and notes, highlighting and explaining the data presented, or to remove any items for which it does not have information.
Accounting serves face of the company. It is needed so that people who are already cooperating or only planning to enter into relations with the organization can correctly assess its condition, how well things are progressing and whether the company is facing imminent bankruptcy.
For example, all banks carefully study the balance to make sure the borrower's solvency. Reporting documentation is submitted to tax and statistical institutions. Also, the balance sheet is provided to the owners, shareholders of the company as financial progress report e.
Whole the financial analysis based on the balance sheet. It helps to determine the stability of the current position of the company, the possibility of its work and future prospects. As a rule, the balance sheet is studied together with the profit and loss statement (automated programs are most often used). As a result, all the required coefficients will be obtained, fully reflecting the current state of affairs.
Delivery in 2018
Time of delivery of the balance sheet in 2018 in tax authority and the deadlines for its submission to the statistical authority are the same. For 2018, the balance sheet is sent to the tax and statistical authorities until 04/01/2019. Since 2019, SMEs are required to use the TCS when submitting reports.
It is worth noting that it is not necessary to submit an interim balance sheet and reports, even if the company maintains them regularly. It is also recommended for organizations for which mandatory audit, note that together with reporting documentation for 2018, they must also submit to Rosstat the conclusion of the audit.
Time to submit required data this year - 10 working days. The countdown will start from the next day from the date specified in the papers (should not be later than 12/31/2018.). Mandatory is required for companies that meet a separate list of criteria.
Who is obligated to hand over the balance
All businesses are required to keep accounting records. It doesn't matter what form of taxation they use. As a result, all commercial and non-commercial companies must submit a balance sheet for a certain period, along with the rest of the reporting documentation.
According to regulations tax legislation(Article 23 of the Tax Code of the Russian Federation) all organizations must submit an accounting report on time in next instances:
- IFTS;
- to the statistical regional office;
- owners of the enterprise (shareholders, investors) - at their first request.
The type of reporting is not strictly regulated. It turns out that the organization has the right to independently decide whether to submit documentation for the annual activities of the company on paper or in digital format.
fines
The legislation provides for the imposition of penalties for late submission enterprise balance sheet. Moreover, the amount of the penalty will depend on which body the documentation was not sent on time to (the inspection or Rosstat).
What happens if the balance is not returned on time? In case of untimely submission of accounting documentation to the Federal Tax Service, in accordance with the decrees tax code(Article 126), the enterprise will be fined 200 rubles for each individual document not received on time.
Complete financial statements consists of only 5 documents: balance sheet, report and financial results, turnover report Money, capital statement with explanations. It turns out that the organization can receive a maximum fine of 1000 rubles.
Failure to submit the balance sheet to Rosstat this year threatens with a slightly higher fine. Thus, in case of untimely sending of documents to the statistical authority, from 3 to 5 thousand rubles can be recovered from the company. Also, each individual instance has the right to impose a fine in the name of the head of the enterprise. The amount of this penalty will be from 300 to 500 rubles.
What documents are submitted along with the balance sheet
Along with the balance sheet, a lot of documentation is submitted to the tax and statistical authority. Financial statements include not only the balance sheet, but also other information about the activities of the enterprise. That is why the deadlines for submitting documentation are the same, regardless of the type of statistical data.
Recall that this year the reporting and balance sheet must be sent to the relevant authorities no later than March 31.
For ordinary commercial enterprises, the annual financial statements will consist of:
- balance;
- report and finances and annexes to documents (this includes data on changes in capital and the movement of the company's finances).
Not-for-profit companies will also need Submit additional report about the target expenditure of capital.
Small companies can submit reporting documentation under a simplified mechanism, without detailed consideration of balance sheet items. It should be noted that explanatory note To accounting forms no longer required. This means that if the company wants to clarify something in the documentation, then it has the right to make a free statement.
How the year is closed in accounting, you can learn from this video.