Balance sheet of the newly created organization. Tax reporting of a newly created organization

The organization becomes a participant in tax legal relations from the moment state registration, that is, when it acquires the rights and obligations of a taxpayer (payer of fees). One of the taxpayer’s responsibilities in accordance with subparagraph 4 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation is the submission of tax returns (calculations). They are served in tax office at the place of registration, if provided for by the legislation on taxes and fees. Moreover this duty should be followed even if economic activity hasn't started yet. A newly created organization must submit declarations (calculations) for each tax (fee) for which it is recognized as a payer under tax legislation. This conclusion is contained in paragraph 7 newsletter Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71. It states that the taxpayer’s obligation to submit a declaration for a particular tax is not determined by the presence of the amount of tax to be paid, but by the provisions of the legislation on this tax, according to which a person is classified as one of its payers. Payer organization specific tax, submits tax returns to established by law terms regardless of availability tax base for this tax and the results of calculating the amount of tax payable based on the results of the reporting or tax period. The duration of the reporting (tax) period is established for each tax. As a rule, under tax period refers to the calendar year. It may consist of one or more reporting periods.

Unlike accounting, where they operate special rules reporting for companies created after October 1 calendar year, tax legislation Such benefits are provided only for those companies registered in December.

Let's say the organization was created after the start of the calendar year, but before December 1. The first tax period for it is the period of time from the date of creation to the end of the given year. The date of creation is considered the day of state registration. For organizations created from December 1 to December 31, the first tax period is the time from the date of creation to the end of the next calendar year (clause 2 of Article 55 of the Tax Code of the Russian Federation). True, paragraph 4 of Article 55 of the Code states that the above rule does not apply to those taxes for which the tax period is a calendar month or quarter (for example, excise taxes and VAT).

Special forms are also provided for organizations formed and liquidated or reorganized within one calendar year. The tax period for such companies is considered to be the time from the day of creation to the day of liquidation or reorganization. If a company was created from December 1 to December 31 of the current year and liquidated (reorganized) before the end of the next calendar year, the tax period for it is the time from the date of creation to the day of liquidation (reorganization). The basis is paragraph 3 of Article 55 of the Tax Code of the Russian Federation. These rules apply to those taxes for which the tax period is equal to a calendar year (for example, for income tax and unified social tax).

By doing certain conditions An organization that does not carry out financial and economic activities has the right to report in a simplified form. Such a right is enshrined in paragraph 2 of Article 80 of the Tax Code of the Russian Federation. This right can only be exercised if two conditions are met simultaneously. Firstly, the organization is a taxpayer for one or more taxes, but does not have objects of taxation for them in the reporting or tax period. Secondly, it does not carry out operations that result in movement Money in her bank or cash accounts. These requirements also apply to newly created organizations.

Even if you comply specified conditions a single (simplified) is presented only for those taxes for which there is no tax. Its form and procedure for filling out were approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. It is submitted no later than the 20th day of the month following the expired quarter, half-year, nine months or calendar year.

In what format should tax reporting be submitted? on paper or in in electronic format? Paragraph 3 of Article 80 of the Tax Code of the Russian Federation establishes that from January 1, 2008, organizations with more than 100 people in the previous calendar year submit declarations and calculations to the tax inspectorate in electronic form. The same form applies to newly created (including during reorganization) companies with more than 100 employees. In 2007 submit electronic reporting Only organizations with more than 250 people were obliged. But tax returns for 2007 are due in 2008. Therefore, all new organizations with average number over 100 people, any tax returns filed in 2008 must be submitted electronically.

Any taxpayer, even with fewer than 100 employees, has the right to submit tax returns electronically.

Information prepared based on materials from the magazine
"Russian Tax Courier" No. 5, 2008

The procedure and deadlines for submitting reports to the tax office by a newly created organization

Department of the Federal Tax Service of Russia for Tambov region informs

An organization becomes a participant in tax legal relations from the moment of its state registration, that is, when it acquires the rights and obligations of a taxpayer. One of the payer’s obligations according to paragraphs. 4 paragraphs 1 art. 23 Tax Code Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation, Code) - submission of tax returns (calculations). They are submitted to the tax office at the place of registration, if this is provided for by the legislation on taxes and fees. Moreover, this obligation should be fulfilled even if economic activity has not yet begun. The newly created organization must submit declarations (calculations) for each tax (fee) for which it is recognized as a payer. The payer’s obligation to submit a declaration is not conditioned by the presence of the amount of tax to be paid, but by the provisions of the legislation on this tax, according to which the person is classified as one of its payers. An organization that is a payer of a specific tax submits tax returns within the deadlines established by law, regardless of the availability of a tax base for this tax and the results of calculating the amount of tax payable at the end of the reporting or tax period.

Unlike accounting, where there are special reporting rules for organizations created after October 1 of the calendar year, tax legislation provides such benefits only for those companies registered in December.

Let's say the organization was created after the start of the calendar year, but before December 1. The first tax period for it is the period of time from the date of creation to the end of the given year. The date of creation is considered the day of state registration. For organizations created from December 1 to December 31, the first tax period is the time from the date of creation to the end of the next calendar year.

If certain conditions are met, an organization that does not carry out financial and economic activities has the right to report in a simplified form. Such a right is enshrined in paragraph 2 of Art. 80 Tax Code of the Russian Federation. This right can only be exercised if two conditions are met simultaneously. Firstly, the organization is a payer of one or more taxes, but does not have objects of taxation for them in the reporting or tax period. Secondly, it does not carry out transactions that result in the movement of funds in its bank accounts or cash register. These requirements also apply to newly created organizations.

Even if the specified conditions are met, a single (simplified) tax return is submitted only for those taxes for which there is no object of taxation. Its form and the procedure for filling it out are approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. It is submitted no later than the 20th day of the month following the expired quarter, half-year, nine months or calendar year.

Corporate income tax

The tax period for income tax for all payers is a calendar year.

Reporting periods - the first quarter, half a year and 9 months of the calendar year or a month, two, three months and so on until the end of the calendar year for organizations paying tax based on the actual profit received. This is what it says in Art. 285 Tax Code of the Russian Federation. Income tax returns are submitted no later than 28 calendar days from the end of the reporting period, and at the end of the calendar year - no later than March 28 of the year following the expired tax period (clauses 3 and 4 of Article 289 of the Tax Code of the Russian Federation).

A new organization registered from January 1 to November 30 inclusive submits tax returns in general procedure. An enterprise created during December does not submit a separate declaration for this calendar year. The first reporting period for it is the first quarter next year. The declaration for this period reflects the amounts for the first quarter, as well as for December of last year.

Value added tax

From January 1, 2008, the VAT tax period for all taxpayers is a quarter (Article 163 of the Tax Code of the Russian Federation). Newly created organizations submit a VAT return in accordance with the general procedure - no later than the 20th day of the month following the expired tax period (clause 5 of Article 174 of the Tax Code of the Russian Federation). Considering that the tax period for VAT is a quarter (in 2007 - a month or a quarter), there is no reason to lengthen the first tax period for this tax for new companies registered in December. After all, such an opportunity in accordance with paragraph 4 of Art. 55 of the Tax Code of the Russian Federation is not provided for taxes for which the tax period is a calendar month or quarter.

Let us remember that organizations and individual entrepreneurs have the right to be exempt from the payer’s obligations related to the calculation and payment of this tax. This right can be exercised if two conditions are met. Firstly, total amount revenue from the sale of goods (work, services) excluding VAT for the three previous consecutive calendar months did not exceed RUB 2,000,000. Secondly, the taxpayer did not carry out sales transactions during the three previous consecutive calendar months excisable goods. This is what it says in Art. 145 of the Tax Code of the Russian Federation. It also sets out the procedure for release. Organizations and individual entrepreneurs exempt from VAT payer obligations, tax returns for this tax don't imagine. An exception is cases when these payers perform the duties of a tax agent provided for in Art. 161 of the Tax Code of the Russian Federation, or issue invoices to their customers with the VAT amount allocated in them. In these situations, they are required to file a VAT return in accordance with the general procedure.

Organizational property tax

The tax period for this tax is the calendar year, and the reporting period is the first quarter, six months and 9 months of the calendar year (Article 379 of the Tax Code of the Russian Federation).

The tax base for property tax is determined as average annual cost property recognized as an object of taxation (clause 1 of Article 375 of the Tax Code of the Russian Federation). The average annual (average) value of property is calculated in accordance with clause 4 of Art. 376 of the Tax Code of the Russian Federation and depends on the total number of months of the reporting (tax) period. Average annual means the average cost for a calendar year, and not for the period of activity of the organization or its separate division, which has a separate balance. When calculating it, it is necessary to take into account total months in a calendar year.

Similarly, defining average cost property for reporting periods, you should take into account the number of months in the first quarter, half year or 9 months of the calendar year.

Single social tax(UST), contributions to compulsory pension
insurance (OPS), personal income tax (NDFL)

The tax period for the Unified Social Tax is the calendar year, the reporting period is the first quarter, six months and 9 months of the calendar year (Article 240 of the Tax Code of the Russian Federation). The deadlines for submitting reports on the Unified Social Tax are established in paragraphs 3 and 7 of Art. 243 Tax Code of the Russian Federation. No later than the 20th day of the month following the reporting period, new companies submit to the tax office a calculation of advance payments under the Unified Social Tax for the first quarter, half a year or 9 months. Based on the results of the calendar year, no later than March 30 of the year following the expired tax period, a tax return under the unified social tax is submitted.

All newly created organizations that accrue payments and rewards in favor of individuals under employment, civil law, and copyright contracts are required to submit tax reports under the Unified Social Tax. New organizations enjoying benefits under the Unified Social Tax in accordance with Art. 239 of the Tax Code of the Russian Federation or who do not have the amount of unified social tax due or additional payment at the end of the reporting (tax) period, report on this tax in the general manner.

Organizations created from December 1 to December 31 and accruing payments and other remuneration in favor of individuals do not submit a separate UST declaration for this calendar year. They include indicators for December in tax return for the year following the year of registration, and in the calculation of advance payments for the first quarter of the following year. They submit their first UST reporting no later than April 20 of the year following the year of creation.

In addition, at the end of the reporting period (the first quarter, half-year or 9 months of the calendar year), new enterprises submit to the tax office a calculation of advance payments for insurance premiums for compulsory pension insurance. This must be done no later than the 20th day of the month following the reporting period. The basis is clause 2 of Art. 24 Federal Law dated December 15, 2001 No. 167-FZ “On mandatory pension insurance in the Russian Federation" (hereinafter referred to as Law No. 167-FZ).

In paragraph 1 of Art. 23 of Law No. 167-FZ it is determined that billing period for insurance premiums in Pension Fund Russian Federation (PFR) - calendar year. To report for this period, you must submit a declaration on insurance premiums no later than March 30 of the year following the expired billing period (Clause 6, Article 24 of Law No. 167-FZ). Organizations registered in December do not file a declaration for this calendar year, since the first billing period for them is the time from the date of creation to December 31 of the next calendar year. The policyholder includes the indicators for December in the calculation of advance payments for the first quarter of the next year and reflects them as part of the data for January.

Law No. 167-FZ does not provide for the possibility of submitting a single (simplified) declaration on insurance pension contributions. Therefore, even if there is no object subject to insurance premiums and the other requirements of paragraph 2 of Art. 80 of the Tax Code of the Russian Federation, the organization generally submits a zero calculation of advance payments or zero declaration on insurance contributions to the Pension Fund.

Personal income tax payers are individuals who receive income. Organizations that pay income to employees or others individuals, are only tax agents. They calculate personal income tax, and also withhold it from the payer’s income and transfer it to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation). At the end of the calendar year tax agents submit to the inspectorate at the place of registration information about income paid to individuals during the tax period and the amounts of tax accrued and withheld during this period. Specified information submitted annually no later than April 1 of the year following the expired tax period, according to Form 2-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation). The current tax legislation does not provide for any special features for newly created organizations. Therefore any new company, which has paid income to individuals, submits information in Form No. 2-NDFL in the general manner. The date of its registration does not matter.

Transport and land taxes

New organizations with registered vehicles subject to transport tax are recognized as payers of this tax. This is enshrined in Art. 357 Tax Code of the Russian Federation. Objects of taxation are listed in Art. 358 of the Code.

If a newly created organization has one or more land plots, belongs to her by right of ownership or right of permanent (perpetual) use, she pays land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation). An organization is not exempt from paying it if its rights to land plots are not registered in accordance with Federal Law No. 122-FZ of July 21, 1997, and the plots themselves were allocated after entry into force of the said Law on the basis of relevant acts of authorities state power or local government.

The tax period for transport and land taxes is the calendar year (clause 1 of Article 360 ​​and clause 1 of Article 393 of the Tax Code of the Russian Federation). The reporting periods for these taxes varied in 2007. By transport tax these are the I, II and III quarters (clause 2 of Article 360 ​​of the Tax Code of the Russian Federation), and for land - the first quarter, half a year and 9 months of the calendar year (clause 2 of Article 393 of the Tax Code of the Russian Federation). From January 1, 2008, reporting periods for land tax- I, II and III quarters of the calendar year.

For land and transport taxes, only their payers are accountable. They submit declarations in the general manner, since there are no special provisions for these taxes for organizations created during the calendar year. At the end of the calendar year, new companies that pay transport tax file a transport tax return. It is submitted to the tax office at the location vehicle(clause 1 of article 363.1 of the Tax Code of the Russian Federation). Newly created organizations - payers of land tax submit a declaration on this tax to the inspectorate at their location land plot(Clause 1 of Article 398 of the Tax Code of the Russian Federation). Submission deadlines annual declarations for transport and land taxes - no later than February 1 of the year following the expired tax period (clause 3 of Article 363.1 and clause 3 of Article 398 of the Tax Code of the Russian Federation).

At the end of each reporting period, organizations calculate advance payments for transport tax and submit tax calculations on them no later last date the month following the expired reporting period (clauses 2 and 3 of Article 363.1 of the Tax Code of the Russian Federation). A similar procedure applies to land tax. At the end of each reporting period, they submit a tax calculation for advance payments of land tax. The deadline is set in paragraph 3 of Art. 398 of the Tax Code of the Russian Federation - no later than the last day of the month following the expired reporting period.

Financial statements

The organization prepares financial statements for the month, quarter and year on an accrual basis from the beginning of the reporting year. Quarterly financial statements are submitted within 30 days after the end of the quarter, and annual financial statements - no later than 90 days after the end of the year.

The reporting year for all organizations is considered to be a calendar year, that is, the period from January 1 to December 31 inclusive. For organizations created during a calendar year, the following applies: special rules Art. 14 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. If an organization was registered from January 1 to September 30 of the current year inclusive, then its first reporting year is considered to be the period from the date of state registration to December 31 inclusive. For businesses created on or after October 1, the first reporting year- the period from the date of state registration to December 31 of the following year.

A newly created organization is not exempt from representation financial statements, even if in reporting period it did not conduct financial and economic activities. The results of a company's activities are reflected in its financial statements, regardless of the presence or absence of an object of taxation for any tax.

The basic rules for reporting and the requirements for its forms are given in Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. Organizations, with the exception of credit, insurance and budgetary organizations, submit a balance sheet (Form No. 1), a profit and loss statement (Form No. 2), a statement of changes in capital (Form No. 3), and a cash flow statement (Form No. 4) and Appendix to balance sheet(form No. 5).

The financial statements also include audit report, confirming its accuracy, and explanatory note. The auditors' conclusion is included in the reporting if the organization is subject to mandatory audit in accordance with Art. 7 of the Federal Law of August 7, 2001 No. 119-FZ. Firms conducting audits of financial statements own initiative, can be attached to annual report audit report.

Profit (income) taxation department
Office of the Federal Tax Service of Russia for the Tambov region