Tax payment deadline for the 4th quarter. The Ministry of Finance reminded the deadlines for submitting the VAT return

And LLC are established by Federal Law No. 402-FZ “On Accounting”.

Deadlines for submitting financial statements for 2015.

Accounting statements for small businesses are the Balance Sheet and Income Statement. Accounting statements for 2015 should be submitted to the MIFTS no later than March 31, 2016.

Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

Deadlines for submitting reports, deadlines for paying insurance contributions to funds for the 4th quarter of 2015.

All organizations prepare and submit reports to extra-budgetary funds. These reports are also submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees registered in the 4th quarter, then zero reporting should be submitted.

Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels. will help you with this issue if you decide not to do it yourself.

1. Deadline for submitting reports to the FSS (Social Insurance Fund) for the 4th quarter of 2015:

   • In paper form: no later January 20, 2016.
   • January 25, 2016.

2. Deadline for submitting reports to the Pension Fund (PFR) for the 4th quarter of 2015:

   • In paper form: no later February 15, 2016.
   • Electronically: no later than February 22, 2016. (first working day after the deadline of February 20, 2016).

3. Deadlines for payment of insurance contributions to funds

   Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the payment deadline falls on a weekend or holiday, the deadline is considered to be the next working day following it.

   Deadlines for payment of contributions to the funds in the 4th quarter of 2015. and for the 4th quarter of 2015. no later than: October 15 (for September), November 16 (for October), December 15 (for November), January 15 (for December).

Deadlines for submitting tax reports and paying taxes for 2015 (for the 4th quarter of 2015)

The Tax Code of the Russian Federation sets its own deadlines for each tax.

1. Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2015.

   Taxpayers - organizations no later than March 31, 2016.

   Taxpayers - individual entrepreneurs must submit a tax return under the simplified tax system for 2015 no later than April 30, 2016. But since this is a day off, the deadline is postponed to the next working day, namely, to May 3, 2016.

   Tax under the simplified tax system is paid no later than the deadline established for filing a tax return.

   The deadline for paying the simplified tax system for individual entrepreneurs is no later than April 30, 2015. But since this is a weekend, the deadline is postponed to the next working day.

   We remind you that “simplified” are exempt from VAT (there are restrictions), income tax (there are restrictions), and property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

   Other taxes are paid by “simplified” residents in the usual manner in accordance with the legislation on taxes and fees.

   Deadlines for submitting reports when applying UTII, deadlines for paying UTII for the 4th quarter of 2015.

   Payers of UTII must submit tax returns and pay taxes quarterly. Deadline for submitting the UTII declaration for the 4th quarter of 2015: no later than January 20, 2016.

   (Article 346.32, “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

   Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.

   Tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)

   Deadlines for submitting VAT returns, deadlines for paying VAT for the 4th quarter of 2015.

   Deadline for payment of VAT for the 4th quarter of 2015: January 25, February 25, March 25, 2016 (1/3 of the tax amount accrued for the 4th quarter).

   Deadlines for submitting income tax reports, deadlines for paying income tax for 2015 (4th quarter of 2015)

   The tax return for 2015 must be submitted no later than March 28, 2016.

   Advance payments of income tax paid during the year are counted towards the payment of tax for 2015.

   Monthly advance payments due during the quarter are due no later than the 28th day of each month of the quarter. Namely: October 28, November 30 (the first working day after November 28), December 28.

   Monthly advance payments on actual profit received must be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 30, for November - December 28, for December - January 28.

   Deadline for submitting personal income tax reports for 2015 (income tax for individuals who received income from an organization)

   LLCs and individual entrepreneurs that are tax agents are required to submit to the tax authorities information for 2015 for all individuals who received taxable income from an organization or entrepreneur during the year, no later than April 1, 2016. more comfortable under the guidance of professionals.

   Read in separate materials.

   As a general rule, VAT taxpayers must pay the calculated tax at the end of the tax period in 3 equal payments: no later than the 25th day of each of the 3 months following this period (clause 1 of Article 174 of the Tax Code of the Russian Federation). And the tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). If the deadline for paying VAT falls on a weekend or a non-working holiday, then the last day on which you can still pay VAT is the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

   Thus, the deadlines for paying VAT for the 4th quarter of 2018 are 1/3 of the tax amount no later than February 25, 2019 and March 25, 2019.

   Payment of VAT in 2019: payment deadlines

   We show these dates in the table.

   Earlier payment of VAT

   The Tax Code allows for earlier payment of tax (Clause 1, Article 45 of the Tax Code of the Russian Federation). In relation to VAT, this is also possible, but not earlier than the end of the next tax period. You can transfer in the first month after the end of the quarter, for example, 2/3 of the amount of calculated VAT, or you can transfer the entire tax in full.

   That is, it is possible to pay VAT earlier, but later it is undesirable. Failure to remit taxes on time may result in penalties (Article 75 of the Tax Code of the Russian Federation).

   VAT payment period for special regime employees

   As is known, organizations and individual entrepreneurs using special regimes, as well as other persons named in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, must pay VAT if they have issued an invoice to their buyer with the allocated tax amount. For them, the deadline for paying VAT in 2019 is no later than the 25th day of the month following the reporting quarter (in which such an invoice was issued), and without breaking the tax into parts (clause 4 of Article 174 of the Tax Code of the Russian Federation). That is, the entire amount is paid within the specified period.

   Deadline for payment of VAT by tax agents

   VAT deadline in 2019

   The declaration must be submitted within the following deadlines.

   Until January 25, 2016, all VAT payers, as well as entrepreneurs and organizations that carried out transactions subject to value added tax in the 4th quarter of 2015, are required to submit a tax return for the 4th quarter of 2015. You can learn how to do this correctly from this article.

   The value added tax return for the 4th quarter of 2015 must be submitted by January 25, 2016. The current declaration form was approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@, with amendments and additions. All taxpayers are required to send a VAT return to the territorial body of the Federal Tax Inspectorate at the place of registration in electronic format via telecommunication channels (TCS). This rule applies not only to direct VAT payers applying the general taxation regime, but also to all organizations or individual entrepreneurs using the simplified tax system or UTII, subject to issuing VAT invoices to customers. Only those organizations under special tax regimes whose number of employees during the reporting period did not exceed 100 people and which withhold VAT as tax agents have the right to submit a VAT return in paper form. At the same time, you can pay VAT for the 4th quarter of 2015 in three payments due on January 25, February 25 and March 25, 2016. The size of each payment cannot be less than 1/3 of the total VAT amount according to the declaration.

   Features of the VAT return for the 4th quarter of 2015

   Since the beginning of 2015, in accordance with the letter of the Federal Tax Service dated January 22, 2015 No. GD-4-3/794@, additional transaction codes were introduced. They must be used both in the books and journal of invoices, and in the VAT return itself for the 4th quarter of 2015. Federal Tax Service specialists recommend recoding all transactions in the purchase book for which new codes have been introduced starting from the beginning of 2015. To do this, you can use a sample for filling out a VAT return 2016. After all, the algorithm for checking the declaration depends on the correct operation code. At the same time, the main list of codes, as before, was approved by order of the Federal Tax Service of Russia dated February 14, 2012 No. ММВ-7-3/83. The Tax Code of the Russian Federation does not provide for the mandatory storage of tax returns on paper, so the completed and submitted declaration can be saved in electronic form. If the need nevertheless arises to print the report, this can be done in a reduced volume, only for those sheets and sections that need to be seen in paper format. This function is provided in special accounting programs. In particular, instead of sections 8-12 of the VAT return, you can print a separate book of sales, purchases and a journal of invoices. And also, the entire VAT declaration 2016 sample can be printed.

   Composition of the VAT return

   The VAT return for the 4th quarter of 2015 consists of several sections. Each organization must fill out two of them and submit them to the tax service:
   • Title page of the tax return;
   • Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer.”
   These sections are required to be completed even if the taxpayer submits a “zero” return for the reporting period. All other sections need to be completed only if there are turnovers and transactions subject to VAT in the reporting period. The control ratios in the 2016 VAT return will help you check the correctness of filling out the data. It should be noted that starting from January 1, 2015, taxpayers have the right to independently transfer VAT tax deductions to the following reporting periods within 3 calendar years. Therefore, in the VAT return for the reporting quarter, you can include all deductions due on invoices that were late before the deadline for submitting the return. However, it must be remembered that the tax service now has the ability to compare invoice data from sellers and buyers. Therefore, if the deduction was reflected by the buyer, but was not included in the declaration by the seller, taxpayers will face a desk audit. Starting from the reporting periods of 2015, organizations also gained the right to independently decide when it is more profitable for them to declare for deduction invoices that were received after the end of the reporting quarter itself, but before the deadline for submitting a tax return for this quarter. There are three such options:
   • show the VAT deduction in the return for the quarter in which the organization actually purchased goods, services or work;
   • offset the deduction in the purchase book of the quarter in which the organization actually received the invoice from the seller;
   • transfer the VAT deduction to any other future quarter within 3 years.

   Filling out the VAT return for the 4th quarter of 2015

   The 2016 VAT declaration is filled out based on the data contained:
   • In the purchase book and sales book. Although the declaration includes the sheets of the books themselves, data from them must be displayed separately in sections 8 and 9 of the tax return.
   • In the log of invoices issued and received by the taxpayer. Taxpayer organizations and tax agents conducting intermediary activities must indicate information from the accounting logs in sections 10 and 11 of the VAT return.
   • In issued invoices, if an organization or individual entrepreneur is not a VAT payer, but issues invoices to its clients with an allocated tax amount. Information about these transactions must be displayed in section 12 of the tax return.
   • In all accounting and tax registers.
   The control ratios in the 2016 VAT return, which are published by the Federal Tax Service for the information of taxpayers and tax authorities, will help you check the correctness of the entered data.

   Title page

   At the top of the title page of the VAT return, the taxpayer must indicate his Taxpayer Identification Number (TIN). Individual entrepreneurs can find out this number from the notification issued by the Federal Tax Service during state registration. Legal entities are also required to indicate their checkpoint. They can also obtain such data from the Federal Tax Service’s notification of registration of a legal entity. If the VAT return for the 4th quarter of 2015 is being filled out for the first time, then in the “Adjustment number” field you must indicate the value “0--”. When submitting an updated VAT return, you must indicate the serial number of the adjustment return. In the "Tax period" field, you must indicate the code of the tax period for which this declaration is being sent. This coding must be clarified in Appendix 3 to the procedure for filling out a VAT return. The VAT return for the 4th quarter of 2015 corresponds to the reporting period code “24”. However, if the declaration is submitted upon liquidation of an organization, then for the 4th quarter of 2015 it is necessary to indicate code “56”. An important field is “Submitted to the tax authority”, in it you must enter the code of the Federal Tax Service at the place of registration of the organization or individual entrepreneur. This code can be found on the official website of the Federal Tax Service of Russia at the registration address, and it is also indicated in the taxpayer registration notice. In the "Taxpayer" field you must indicate the full name of the organization. The name must completely coincide with the data from the constituent documents. The entrepreneur must indicate the last name, first name and patronymic, corresponding to the passport data. In the field “Code of the type of economic activity according to the OKVED classifier” you need to indicate the code of the type of activity of the organization or individual entrepreneur. This code is in the extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities. In 2015, two OKVEDs are operating in parallel. Correctly filling out the title page is very important, so it is advisable to have a 2016 VAT declaration with a sample of the form.

   Section 1 of the VAT return

   In section 1 of the tax return on line 010, you must indicate the OKTMO code. It should be filled out from left to right, and in those cells that remain free, you should definitely put dashes. In line 020 you need to indicate the BCC corresponding to VAT on goods (work, services) sold in Russia. The current BCCs were approved by Order of the Ministry of Finance dated July 1, 2013 No. 65n. They can also be found in special. In accordance with Article 173 of the Tax Code of the Russian Federation, on line 030 you should indicate the amount of accrued VAT if the invoice was issued by an organization that is actually exempt from paying VAT. At the same time, such an amount should not be reflected in lines 040 and 050. These lines should reflect the results of adding up the final data for sections 3-6 of the VAT return for the 4th quarter of 2015. If the tax base and the amount of VAT payable in the reporting period are missing, then dashes must be entered in the corresponding cells of Section 1 of the declaration.

   Other sections of the VAT return for the 4th quarter of 2015

   The 2016 VAT tax return also contains section 3, designed to display the amount of tax that an organization must pay on transactions taxed at rates of 18% and 10%, as well as at estimated rates of 18/118 and 10/110. In the same section it is necessary to calculate the VAT to be reimbursed. On line 070 of section 3 of the declaration, you must indicate the amount of advance payments against upcoming deliveries. Sections 4-6 of the VAT return are filled out by those organizations that, during the reporting period, carried out transactions subject to VAT at a rate of 0%. Section 7 of the tax return displays all transactions not subject to VAT, or transactions for prepayment on account of upcoming deliveries of products approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468, the production period of these products exceeds 6 months. It should be noted that for transactions not subject to VAT by virtue of Article 149 of the Tax Code of the Russian Federation, invoices are not issued. But these transactions must still be reflected in the declaration; for this, taxpayers must use the transaction codes given in Appendix No. 1 to the rules for filling out the declaration. Section 8 of the VAT return should display information from the purchase book for which the right to deduction arose in the 4th quarter of 2015. This section must be completed by both direct VAT payers and tax agents. Section 9 contains data from the sales book. However, the declaration must indicate only those transactions that constitute the VAT tax base for the 4th quarter of 2015. This section is also filled out by taxpayers themselves and all tax agent organizations. If inconsistencies or errors are found in sections 8 and 9 of the VAT return, it will not pass control. This applies not only to errors in the data on the tax base and VAT itself, but also to errors in the data of counterparties. However, it will not be possible to send a VAT return to the Federal Tax Service for the 4th quarter of 2015. Indeed, the current operator programs provide for control of the composition of the declaration. Therefore, if the VAT amount is indicated on line 110 of section 3 of the tax return, then the declaration must contain data from the sales book, which means section 9. Section 8 is checked by the presence of the VAT amount on line 190 of section 3 of the declaration. In addition, in accordance with the administrative regulations approved by Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n, the Federal Tax Service has the right to refuse to accept a taxpayer’s declaration that is not submitted in the prescribed form. If, during the verification of control ratios of the declaration, tax specialists identify errors or inaccuracies, they not only have the right to demand clarification from the taxpayer, but also request documents, as well as inspect the organization’s premises. Therefore, the composition of the VAT return for the 4th quarter of 2015, as well as the data in it, must be approached very carefully. If the declaration is submitted on time and without errors, the organization will avoid unnecessary explanations with the tax authorities, as well as possible penalties. From the editor: You can find out more about VAT reporting at:
   • in the directory on our portal,
   • to the Consultant Plus system
   .

   The end of the first quarter of 2015 is approaching. Accountants and other financial workers of enterprises are beginning to think about the order and time frame in which VAT will be collected from legal entities. This year, the administration of this mandatory payment has changed somewhat. The main features of VAT payment by Russian companies under the new rules will be discussed in this article.

   When to submit a tax return and pay VAT?

   From the beginning of this year, all Russian companies operating as legal entities will be required to submit tax returns to the Federal Tax Service. no later than the 20th day of the month following the reporting quarter. So for the first quarter the document will need to be prepared by April 20th.

   The VAT itself must be paid into the treasury by the 25th day of the month following the quarter.

   Since the beginning of this year, all tax returns in question have been transferred to electronic format, and therefore:

   It is also worth noting two main features of the new VAT returns:

   • Documents in the updated form must reflect data from the purchase and sales books;
   • There are also separate fields for information from the invoice journal.

   It is worth noting that in 2015 it will be mandatory to keep invoice journals:

   • Organizations engaged in intermediary activities in matters of freight forwarding;
   • Companies carrying out intermediary activities under commission agreements and agency agreements;
   • Firms acting as project developers.

   If necessary, legal entities filling out invoice journals have the right to add additional columns to these accounting documents at their discretion.

   

   Tax deductions and VAT recovery procedure

   A very serious issue that worries the management of many large organizations is the tax deductions that they have the right to count on in 2015 for VAT. In this regard, the following can be noted:

   • Costs accepted for deduction at profit are fully deductible;
   • Entertainment expenses and staff travel expenses can also provide a reduction in the final VAT amount.

   According to the new rules, VAT deductions can be transferred. Thus, you can declare your right to reduce the amount of the obligatory payment within three years from the moment the act of acquisition or import of goods, services, works, or property rights was completed.

   

   The procedure for VAT recovery has also been revised. Now it looks like this:

   • When a firm receives a tax exemption in the 1st month of the reporting quarter, it can recover VAT in the last quarter before the exemption applies;
   • When the exemption affects the 2nd or 3rd month, the restoration is carried out in the same quarter.

   Thus, in 2015, legal entities will be required to pay VAT no later than the 25th day of the month following the reporting quarter. Previously, the reference point was the 20th. In addition, an important innovation was the transition to electronic declarations, the preparation of which is a mandatory condition of tax administration in 2015 for all legal entities.

   Before paying VAT, you need to calculate it correctly. To do this, pay attention to the following articles:

   • "P. 5 tbsp. 173 Tax Code of the Russian Federation (2017): questions and answers" ;
   • “In what cases is it possible to pay VAT in 1/3 (shares)?” .

   If the individual entrepreneur is on the patent taxation system, and then was transferred to the general one, you may need instructions on how to deal with VAT. You will find such instructions in our article. “The IP has lost its patent: what about VAT?” .

   VAT payment deadline

   The deadline for paying VAT in 2017-2018 has not changed compared to previous years - no later than the 25th of the month in equal installments over the 3 months following the expired quarter.

   More about this - .

   The rule regarding the procedure for paying VAT in installments does not apply to non-payers who have issued an invoice with an allocated tax amount. Read about this in publications:

   • “An individual entrepreneur on PSN must pay VAT if he issues an invoice” ;
   • “The VAT defaulter who presents the tax to the buyer must pay it in a lump sum” .

   Procedure for paying VAT

   In order to pay VAT, you need to issue a payment order. The following materials on our website will help you correctly enter all the details into this document:

   • “Payment order for VAT in 2017 - sample” ;
   • “Where to pay VAT and how and where to find the correct details for payment?” ;

   More information about payment details can be found And .

   Responsibility for non-payment of VAT

   Even if the amount is calculated correctly, but the payment order for VAT is filled out incorrectly, the tax will be considered unpaid or not paid on time. About what responsibility awaits the organization in this case, read the article “What is the responsibility for late payment of VAT?” .

   If penalties have been accrued for late payment of VAT, then you can check the correctness of their calculation based on the information contained in the article “How to correctly calculate VAT penalties?” .

   The payment order for the transfer of penalties must also be completed correctly. The main thing is to indicate the correct BCC. To decide on the CBC, take a look at the article “Under what BCC are VAT penalties paid?” .

   In this article you will find the BCC not only for paying penalties, but also for paying VAT fines.

   Our website monitors all changes in legislation that relate to the procedure and timing of VAT payment. To avoid problems with tax payment, follow the updated information in our section "Payment of VAT" .