In accordance with Federal law, all public, commercial and other organizations (except individual entrepreneurs) must keep accounting records. In articles of the tax code 402 and 63 also indicates the reporting deadlines in 2021. Accurate information about the timing for the entire year will appear only in the end of 2020, but no major changes are expected.
Types of reports
Types of forms, frequency of clearance and delivery of the reporting for the 1st quarter of 2021 clearly defined in the legislation. If you had used the forms on paper, now you can get them freely in electronic form.
Every organization, commercial and non-commercial, at the end of the reporting period, is obliged to report to tax authorities for VAT. The deadline is set to January 25, 2021 inclusive. The tax may be paid over the next three months in equal installments if necessary.
Until March 28, 2020, the subjects engaged in entrepreneurial activity submit the Declaration in the appropriate form and pay the tax along with the advance payment in accordance with the provisions of the tax code of the Russian Federation. If the company officially employed less than 100 people is permitted to make the documentation in paper format.
Information on the number of staff
Form average number served once a year before the 22 January. This document States that any changes in staff, given reliable data on the organization.
The company is also in the 1st quarter of 2021 in a timely manner should submit the reporting form of the FSS, which includes payments for accidents. Such information is transmitted at the end of 6, 9 and 12 months in the first quarter and lifting with hired employees in the state is 22 and January 25 for paper and electronic formats, respectively.
Calculation of insurance premiums
Organizations that hire professionals have to report on insurance premiums. For enterprises with number of employees less than 25 people the document is sent in electronic form. For 2020 the report is submitted until 30 January 2021.
For all taxpayers is set free form the making of such payments, i.e. the payment term is not limited to a fixed period of time. For the 1st quarter of 2020, the Declaration on the property is sent before March 30. For the form of OOO, where more than 100 people, the report is available on digital media.
The transport tax
Entrepreneurs who have to balance the number of vehicles required until 1 February 2021 to provide reports in the form of the Declaration in the template. All LLCs and sole proprietors also prepares other reports for accounting and tax activities, for example, szv-M to determine the employed pensioners.
Simplified tax system
The tax rate on the accounts for the 1st quarter of 2021 (USN) as in other periods, significantly lower, especially when compared with other schemes. For example, the income tax can be from 1 to 6%. Enterprises submit a report on SST at the place of registration (if LLC), individual entrepreneurs send documents at the place of residence. Deadlines are set as follows:
- SP to 30.04.
- OOO up to 31.03.
- The liquidated company prior to the 25th day of the following month.
- If the organization is deprived of the right to the "simplified taxation", report for the 1st quarter of 2021 is served until 25.01 subject to transfer tax in the 4th quarter of the previous year.
Declarations submitted to the tax Inspectorate, are used for verification of the amounts spent on taxes and other payments. If there is an error in the calculations, OOO or entrepreneur is obliged to pay the remaining amount. If testing will be identified overpayment, the difference in amount will be credited in advance for the next period.
If a business entity violates the terms of Deposit accounts in the 1st quarter of 2021, he shall be punished with a monetary fine in the amount of 5% of the payment amount or of the tax, payment of which was overdue. Penalties are imposed for each overdue month, even if in fact time did not exceed a couple of days. The minimum penalty is $ 1000, the maximum prescribed by law, 30% of the total amount of the debt.
Fines are the only penalty, ignoring the terms could trigger a lock on the settlement account of the enterprise. Such measures can be used against taxpayers who disrupted the timing of the submission of the report for 10 business days or more. Rarely used personal penalties against officials and entrepreneurs. In such cases, the IRS writes out a warning or imposes a fine up to 500 rubles after the corresponding positive judgment.