When is the annual report due? Quarterly reporting
Quarterly reporting is tax reporting and reporting to extra-budgetary funds, which is submitted quarterly.
Types of quarterly tax reporting
Companies with limited liability(hereinafter LLC) on the general taxation system (hereinafter OSNO) are required to submit quarterly tax reports to the Federal Tax Service at the place of registration of the company.
Let us remind you that the tax reporting quarters are as follows:
- 1st quarter (January, February, March);
- 2nd quarter – also called half-year (April, May, June);
- 3rd quarter – also called 9 months (July, August, September);
- 4th quarter – also called the year (October, November, December).
The VAT declaration is submitted by the 25th day of the month following the reporting month ( reporting period quarter). The declaration is prepared quarterly. Compiled on the basis of books of purchases and sales, a journal of issued and received invoices.
The Profit Declaration is submitted by the 28th day of the month following the reporting month (reporting period quarter). The declaration is drawn up on an accrual basis for the quarter. Those. when drawing up a declaration for the quarter, it is necessary to take into account the indicators previous quarter. Compiled on the basis of the balance sheet.
Advance payment for property tax is due by the 30th day of the month following the reporting month (reporting period quarter). The declaration is drawn up on an accrual basis for the quarter. Those. When preparing a declaration for the quarter, it is necessary to take into account the indicators of the previous quarter. Compiled on the basis of 01 “Fixed assets” and 02 “Depreciation of fixed assets” accounts.
Quarterly reporting to extra-budgetary funds
LLCs in all taxation systems (OSNO, USN), even if they do not have employees and business turnover, are required to prepare and submit quarterly reports to the funds.
Quarterly reporting to the Social Insurance Fund (SIF) is submitted in the form of Form 4-FSS. The reporting deadline is the 20th of the month following the reporting (quarter). The report is filled in with a cumulative total, i.e. when compiling it, you will need data from the previous quarter. This report takes into account indicators of such accounts as 69.01 “Calculations for social insurance", as well as 69.11 "Insurance against accidents and damages."
Quarterly reporting in Pension Fund(PFR) is submitted in the form of RSV-1 form, and also if you had or have employees, then you need to provide personalized report forms along with the report. The deadline for submitting forms is the 15th of the month, 2 months following the reporting period (quarter). The report is filled in with a cumulative total, i.e. when compiling it, you will need data from the previous quarter. This report takes into account the indicators of such accounts as 69.01 “Calculations for social insurance”, as well as 69.02.1 “Insurance part labor pension", 69.02.2 " Cumulative part pensions", 69.03.1 "Federal Compulsory Medical Insurance Fund".
Failure to submit quarterly tax reports will result in a fine of 1,000 rubles, and failure to submit quarterly reports to funds will result in a fine of 150 rubles. from the fund.Reporting: detailed order preparation of tax and accounting reports, as well as reporting on insurance premiums in 2016 and 2017. Line by line order of filling out all reporting forms. Features of submitting and submitting reports to tax office and funds (reporting to the Social Insurance Fund and the Pension Fund of Russia).
In 2016 and 2017 financial statements is rented once a year. Annual reporting comprises Balance Sheet, Report on financial results(former profit and loss account) and appendices thereto. Annual reports are prepared for the period from January 1 to December 31 inclusive. Reporting is due from January 1 to March 30.
The procedure for submitting tax and insurance reports remains the same. If average number staff exceeds 100 people, tax returns must be submitted strictly via the Internet. An exception is provided for VAT returns. Filing reports on this tax is only possible in in electronic format regardless of the number of employees. Installed for insurance reporting the following requirements: electronic payments insurers are required to submit average number more than 25 people.
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