Tax season is... Tax period Schedule of payments to the tax office

Taxable period– a calendar year or other period of time in relation to individual taxes, at the end of which the amount of tax payable is determined, the amount of tax payable is calculated, and a tax return is submitted.

The tax period is one of the mandatory elements of tax.

The tax period and the procedure for its calculation are established by the Tax Code of the Russian Federation. At the same time, a separate chapter of the Tax Code of the Russian Federation is devoted to each tax, which also indicates the tax period for the tax.

The tax period can be a calendar month, a quarter, a calendar year or another period of time.

Each tax has its own tax period.

For example, for VAT this is a quarter, and for income tax and property tax it is a calendar year, that is, from January 1 to December 31.

The tax period under the simplified taxation system is also a calendar year.

Also, a tax period may consist of one or more reporting periods, at the end of which advance payments are made.

If an organization was created after the beginning of the calendar year, its first tax period is the period from the date of its creation to the end of that year.

In this case, the day of creation of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

For example, for an organization created on December 1, 2015, the first tax period will be the period from December 1, 2015 to December 31, 2016, inclusive.

If an organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) was completed.

If an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of creation to the day of liquidation (reorganization).

If an organization was created on a day falling within the time period from December 1 to December 31 of the current calendar year, and was liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of this organization.

This rule does not apply to taxes for which the tax period is a month or a quarter.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Tax period: details for an accountant

• The rules for determining the tax period have been clarified

  Rules for the beginning and end of the tax period only for organizations, individual..., reorganization of an organization, changes in individual tax periods are made in agreement with the tax... those taxes for which the tax period is a calendar year. Tax period - calendar year For... loss of validity of registration Tax period - quarter For taxes for which the tax period is recognized... (loss of validity of registration of an entrepreneur) Tax period - calendar month Separate rules...

• Commentary on Federal Law No. 173-FZ of July 18, 2017: the rules for determining the beginning and end of the tax period have become uniform for legal entities and individual entrepreneurs

  Contains general rules for calculating the tax period for December registration, valid... in terms of determining the last tax period, if an organization or entrepreneur... entrepreneur). The nuances of determining the last tax period when an organization ceases its activities or... creates an organization (registering an entrepreneur), the tax period for it is the period... the rules relate to tax periods for those taxes for which the tax period is a calendar...

• Correction of an error in tax calculation relating to the previous tax period

  Taxes relating to the previous tax period, is obliged to correct it and... into the tax base of the current reporting (tax) period, the amount of the identified error (distortion),... payment of tax in the previous reporting (tax) period, only if received... . profit in the current reporting (tax) period is indicated in letters from the Ministry of Finance of Russia... primary documents in the current reporting (tax) period, expenses related to the past... can correct it in the current tax period. Following this position (with...

• If there is a profit tax loss for 2018

  the previous tax period or in previous tax periods, has the right to reduce the tax base of the current reporting (tax) period... - the balance of the uncarried loss at the beginning of the tax period; for the tax period - the balances as at the beginning... of the amount of loss of previous tax periods, reducing the tax base of the current tax period. Line indicator... the amount of loss of the expired tax period. The balance of the uncarried loss at the end of the tax period (line 160 ...

• Advance payments for income tax: procedure and terms of payment

  The total from the beginning of the tax period to the end of the reporting (tax) period. Thus, ... the total from the beginning of the tax period to the end of the reporting (tax) period. Thus, ... tax return only after the end of the tax period); autonomous institutions; foreign organizations... calculated on an accrual basis from the beginning of the tax period until the end of the relevant month (... calculated on an accrual basis from the beginning of the tax period until the end of the relevant month...

• The most common violations detected by the Federal Tax Service

  Simplified taxation system after the start of the tax period. The choice of an object of taxation made within... the maximum amount of income for the tax period. A taxpayer applying a simplified taxation system... a loss received based on the results of previous tax periods in an inflated amount 10. Patent... the maximum amount of income for the tax period. A taxpayer using the simplified system...

• Personal income tax in 2018: clarifications from the Russian Ministry of Finance

  The amount of income received by the taxpayer in the tax period from the sale of other property, ... the amount of income received by the taxpayer in the tax period from the sale of the corresponding cryptocurrency, ... from the previous tax period, can be taken into account in the current tax period within the limits ... from derivative financial instruments of the current tax period. In this case, the taxpayer has the right... to take into account such losses in subsequent tax periods. Proposal to provide lawyers...

• Income tax in 2018: clarifications from the Russian Ministry of Finance

  The tax deduction of the current reporting (tax) period applies only to the amount of tax... investment tax deduction of the current reporting (tax) period in relation to the specified objects. ... from your own revenue for the specified tax period. Take into account the revenue of a ceased activity... earlier than the 1st day of the tax period following the tax period of application of the linear method (after... the corresponding taxpayers on the last day of the tax period for which it is made. ...

• On the balance at the end of the year of the reserve for the payment of remunerations based on the results of work for the year

  There is an obligation at the end of the tax period to carry out an inventory of the created reserve... on the last day of the current tax period, the amounts of the specified reserve are subject to... clarification of the accounting policy for the next tax period, the taxpayer considers it inappropriate to form... the date of the current tax period of the balance of the reserve rolling over to the next taxable period. On this... its balance at the end of the relevant tax period (calendar year) is economically...

• Reorganization of the institution: personal income tax and insurance premiums

  The taxpayer does not receive tax deductions provided for in paragraphs from the first month of the tax period. ... be provided to the taxpayer before the end of the tax period upon his request in writing ... if the taxpayer, at the end of the tax period, was unable to use the property or ... income of the taxpayer from the beginning of the tax period until the date of termination of the activity of this ... arisen legal entity persons before the end of the tax period. These clarifications are presented in letters...

• On submitting an updated income tax return

  Submission of an updated tax return for the tax period of the error (Letter from the Ministry of Finance of Russia... before the reorganization or for the last tax period. The “updated” tax return is submitted to the tax... profit payable at the end of the tax period is paid no later than the due date... the amount of loss received in the corresponding reporting (tax) period, the tax authority has the right... carried out by the tax authority for the tax period for which the taxpayer recalculates...

• VAT in 2018: clarifications from the Russian Ministry of Finance

  For the value added in the tax period in which the specified monetary... such goods, issued before the end of the tax period for which the declaration is submitted... value starting from the reporting (tax) period in which there was a discrepancy with the established... received by the buyer (recipient) in the tax period following the tax period in which the seller carried out... the added value is made in the tax period in which the amounts provided...

• And again about corporate property tax reporting

  Taxation due to changes during the tax period in the qualitative and (or) quantitative...) of the taxpayer during the tax period of property rights (economic management rights... organizations that have received the above approvals for the tax period 2018, submit uniform declarations... in calendar year, which is a tax period, before the start of tax filing... (for example, submitting a notice for a tax period that does not coincide with the submission period...

• The income tax rate is 0% when carrying out medical and (or) educational activities: there is little time left for its application

  The beginning of the tax period and continuing its application in subsequent tax periods in the case of... 1); income of the organization for the tax period from carrying out educational activities, supervision... which is the income of the organization for the tax period from carrying out educational activities... continuously during the tax period. At the end of each tax period, during which... the beginning of a new tax period, the amount of tax for the corresponding tax period is subject to restoration...

• Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the first quarter. 2018

  Bad debt in a later tax period does not indicate the presence... of the composition of non-operating expenses in a certain tax period - the year of expiration of the claim... filing an updated declaration for the previous tax period, and by reflecting the corrected information... must be proportionally reduced in the relevant tax periods, the amount of tax deductions for tax... is subject to proportional reduction in the corresponding tax periods. The requirements of paragraph 2.1 ...

What taxes and fees are established by Russian legislation?

Russian taxpayers in the status of individual entrepreneurs and legal entities can simultaneously pay more than a dozen different taxes and fees. These obligations to the budget (if we single out those that are relatively regular in nature and are directly related to the activities of commercial organizations and individual entrepreneurs) are divided into:

1. Taxes and fees paid to the federal budget.

This is (Article 13 of the Tax Code of the Russian Federation):

• about taxes - VAT, personal income tax, on the profits of legal entities, mineral extraction tax, water tax, for biological resources;
• about excise taxes.

2. Taxes and fees transferred to regional budgets.

Namely, taxes (Article 14 of the Tax Code of the Russian Federation) on:

• property of legal entities;
• gambling business;
• transport.

3. Taxes and fees transferred to municipal budgets.

Namely (Article 15 of the Tax Code of the Russian Federation):

• taxes - land, on the property of citizens;
• trade fee.

In addition, the provisions of Art. 18 of the Tax Code of the Russian Federation defines special regimes for calculating taxes:

• Unified Agricultural Sciences;
• UTII;
• PSA (taxation system for production sharing agreements);

In addition to the above payments, since 2017 the Tax Code of the Russian Federation also regulates the payment of most insurance premiums (while the Federal Tax Service began to administer them). Let's study their main features.

Are contributions taxes or not?

In the jurisdiction of the Federal Tax Service, the collection of insurance premiums, which are subsequently transferred to the accounts of extra-budgetary structures:

1. Pension Fund, which accepts contributions to the insurance, funded part of the pension (at standard, reduced, additional rates).

2. Social Insurance Fund, which manages contributions for temporary disability and maternity (standard, reduced).

At the same time, the Social Insurance Fund manages another type of contributions - for injuries. The Foundation collects them itself, without the mediation of the Federal Tax Service.

3. FFOMS, which accepts contributions for compulsory health insurance (CHI) programs (standard, reduced).

These contributions always supplement the taxes of a business entity in the status of an employer and can be considered as part of the tax burden of this entity. Individual entrepreneurs who do not have employees are also required to pay contributions, but only for pension insurance and compulsory medical insurance for themselves. In accordance with the procedure provided by law, these contributions can reduce taxes. For example, an individual entrepreneur working on the simplified tax system under the “income” scheme or on UTII can accept 100% of payments to the funds as a tax reduction, up to reducing the advance or final payment under the simplified tax system or UTII to zero).

Let us now consider within what time frames business entities are required to pay the taxes, fees and contributions listed above. Let’s conditionally unite them into groups:

• common business taxes;
• excise taxes;
• taxes on personal income;
• taxes paid by firms using natural resources;
• government fees;
• regional taxes;
• local taxes;
• taxes on special regimes;
• insurance premiums.

One of the most convenient options for displaying the tax payment schedule in 2018 is a table. Let's use it.

What does the schedule (table) of commercial tax payment deadlines look like in 2018?

Type of commercial tax	Payment (payer) characteristics*	The period in which (based on the results of which) in 2018 the tax/fee/insurance contribution is paid**	Deadline for payment in 2018***
	First payment of 1/3 of the tax amount for the billing period	4th quarter 2017
	Second payment
	Third payment
	First payment	1st quarter 2018
	Second payment
	Third payment
	First payment	2nd quarter 2018
	Second payment
	Third payment
	First payment	3rd quarter 2018
	Second payment
	Third payment
	When importing from the EAEU		20th day of the month following the month in which the goods were imported
	When importing from countries outside the EAEU		When passing through customs
	When importing services (from any country)		On the day of transfer of funds to the foreign service provider
Income tax	All payers
	When paying tax quarterly (in advance)	1st quarter 2018
		1st half of 2018
		9 months of 2018
	When paying tax monthly (in advance): basic monthly payments	Every month of 2018	Until the 28th day of the month in which the advance is paid
	When paying tax monthly (in advance): additional payment based on the results of the reporting period	2017, 1st quarter, half year, 9 months of 2018	Until the 28th day of the month following the reporting period for which the additional payment is made
	When paying tax on actual profit	2017, for each month from January to November 2018	Until January 29 - for 2017, until the 28th day of each month (from February to December) following the one for which the profit was calculated.

Now let’s study the deadlines for paying excise taxes in 2018.

What is the excise tax payment schedule in 2018?

Payment type	Characteristics		Transfer deadline
	When purchasing or importing ethyl alcohol from the EAEU countries		15th day of the month in which the purchase of alcohol was made
	When selling excisable goods of own production		The 25th day of the month following the one in which the excisable goods were sold
	When the taxpayer conducts activities under any of the statuses specified in subparagraph. 3.1 Art. 204 Tax Code of the Russian Federation	2 months (following the month of excise transactions)	25th day of the month following the 2-month period
	When carrying out operations specified in sub. 30 or 31 clause 1 art. 182 Tax Code of the Russian Federation	5 months (following the month of excise transactions)	25th day of the month following the 5-month period
	When importing excisable goods for the purpose of sale in Russia		Before releasing the goods at customs
	When importing goods into the Russian Federation for the purposes of processing and domestic consumption
	When importing goods into the Russian Federation for processing purposes		In the manner established by paragraph 3 of Art. 250 TK TS

Now let’s look at how personal income taxes are paid in 2018.

Personal income taxes: payment schedule in 2018

	Characteristics		Payment deadline
	When transferring tax to individual entrepreneurs (and other business entities in the status of individuals) for themselves	4th quarter 2017
		2017, 1st half of 2018
		3rd quarter 2018
	When paying tax by agents who paid sick leave and vacation pay to employees		Until the end of the month in which payments were made
	When paying tax by agents who paid employees wages		No later than the day following the day of payment of the last part of the salary
	When paying tax by agents in the status of JSC who paid dividends		Within a month after the occurrence of the earliest of the events specified in paragraph 9 of Art. 226.1 Tax Code of the Russian Federation
	When dividends are paid by a company in a status other than JSC		No later than the day following the day of transfer of dividends
	When paying tax on payments under civil contracts		On the day of payment to the contractor

Now let’s study the tax payment schedule that firms using natural resources must adhere to in 2018.

Don't know your rights?

How taxes are paid when using natural resources in 2018

	Characteristics		Payment deadline
	All payers	December 2017, every month of 2018 from January to November	Until the 25th day of the month following the month for which the tax is paid
	All payers		Until the 20th day of the month following the quarter for which the tax is paid
Levy for biological resources	The payers specified in clause 1 of Art. 333.1 Tax Code of the Russian Federation		When obtaining a permit to use biological resources
	Payers listed in clause 2 of Art. 333.1 of the Tax Code of the Russian Federation upon payment of a one-time contribution of 10% of the fee		When applying for a permit
	Payers specified in clause 2 of Art. 333.1 of the Tax Code of the Russian Federation when paying the difference between the fee and a one-time contribution - equal payments during the validity period of the permit	Every month while the permit is valid	Until the 20th day of each month during the validity period of the permit

Let us now study what the calendar for paying regional taxes will be like in 2018.

Regional tax payment calendar

	Characteristics		Payment deadline
For property of legal entities	In the absence of a reporting period established by law of the constituent entity of the Russian Federation		Established by a subject of the Russian Federation
	If there is a reporting period established by the region	2017, 1st reporting quarter, 6 months, 9 months of 2018
	If there is a reporting period and when calculating payment at the cadastral price	2017, first 3 reporting quarters of 2018
For the gambling business	All payers		Until the 20th day of the month following the month for which the tax was calculated
For transport	When paying tax by legal entities and provided that the authorities of the Russian Federation have not canceled reporting periods	2017, first 3rd quarter of 2018	For 2017 - within the period determined by the regional legislator (but not earlier than February 1); based on the results of reporting periods in 2018 - within the deadline established by the region
	When paying tax by citizens

Now let’s study what the schedule for paying local taxes will be in 2018.

Local tax payment schedule

	Characteristics		Payment deadline
Land	When taxes are paid by legal entities and the regional legislator does not use the reporting period
	When paying tax by legal entities and using the reporting period	2017, first 3 quarters of 2018	For 2017 - within the period established by the constituent entity of the Russian Federation (but not earlier than February 1); for the specified reporting periods in 2018 - at any time determined by the constituent entity of the Russian Federation
	When paying tax by citizens
On citizens' property	All payers
Trade fee	All payers	4th quarter of 2017, first 3 quarters of 2018	Until the 25th day of the month that follows the period for which the fee is calculated

Now let’s study in accordance with which accountant’s calendar the payment of taxes for 2018 will be carried out by “special regime officers”.

Tax payment schedule for special regimes

	Characteristics		Payment deadline
	All payers
		6 months 2018
	When transferring tax by companies
	When transferring tax to individual entrepreneurs
		1st reporting quarter, 6 months, 9 months of 2018	The 25th day of the month that follows the period for which the payment is calculated
		4th quarter of 2017, first 3 reporting quarters of 2018	25th day of the month following the period for which the payment is calculated
	All payers	Periods are similar to those established by law for mineral extraction tax, income tax, VAT	The same as those defined for mineral extraction tax, income tax, VAT
	Payers (only individual entrepreneurs) who have issued a patent for a period of less than 6 months	The validity period of a patent, which can begin in 2017 and end in 2018, or begin and end in 2018
	Payers with a patent issued for a period of 6 months or more, upon payment of 1/3 of the amount of the patent		90 days after receiving a registered patent (if registered in 2018)
	Payers with a “long” patent, upon payment of 2/3 of its amount		Patent expiration date

Now - about the deadlines for paying insurance premiums in 2018.

Payment of insurance premiums in 2018: schedule for an accountant

Payment****	Characteristics		Payment deadline
	Paid by employers (at all tariffs: basic, reduced, additional)	December 2017, every month from January to November 2018	15th day of the month following the month for which the contribution is calculated
	Paid by the entrepreneur for himself
	Paid by an individual entrepreneur for himself (with income over 300,000 rubles)
	Paid by employers	December 2017, every month from January to November 2018	15th day of the month following the one for which the contribution is calculated
	Paid by employers
	Paid individual entrepreneur for himself (fixed)

Notes

* The deadlines given in the table are established by law for existing business entities (tax payment deadlines for individual entrepreneurs and companies that have ceased operations may be different). The table does not take into account possible deductions and other grounds for reducing the calculated tax (down to zero - as is the case with insurance premiums for individual entrepreneurs under the simplified tax system without employees, when it may not be necessary to pay the tax on time).

** If the payment of a tax (fee, contribution) is irregular (carried out in connection with specific legal relationships, for example, a transaction with excisable goods), then the period is not indicated in the table.

*** In all cases where the table does not indicate the exact date of payment of the tax (fee, contribution), the actual payment deadline should be determined taking into account weekends and holidays. In all tables, unless otherwise indicated elsewhere, the transfer date (deadline for payment) of a tax, fee or contribution refers to 2018.

**** The table reflects the deadlines for payment of not only contributions under the jurisdiction of the Tax Code of the Russian Federation, but also contributions “for injuries” accrued in accordance with the Law “On Compulsory Insurance” dated July 24, 1998 No. 125-FZ. The table shows the deadlines only for mandatory employer contributions to extra-budgetary funds.

Each of the taxes, fees and contributions provided for by the Tax Code of the Russian Federation and other federal regulations is paid in accordance with the established deadline. Or - within a period determined after a certain time has passed since the occurrence of the event, after which the business entity became obligated to pay a tax, fee or contribution. The planned payment of taxes, fees or contributions is carried out according to a schedule in relation to the tax or reporting period (to the results of the tax or reporting period).

Instructions

Article 55 of the Russian Tax Code defines the tax period as the calendar year beginning on January 1 and ending on December 31. Also, a tax period can be referred to as another period of time, at the end of which the tax base is calculated and the amount payable is calculated. But the second provision concerns only a certain part of taxes. And for some types of profit, the tax period simply does not exist. These include one-time receipts of income, such as tax on property transferred into ownership as a result of inheritance or. Therefore, before submitting your declaration, you need to figure out what scheme you will use to calculate and pay your tax liability.

If an organization was created at the beginning of the year, then taxes on its income will be paid for the entire year in which it was created. If it was created in the middle of the year, then its first reporting period will be six months of the entire tax period. If it was created in December, then the tax period for it will begin only on January 1, and the first working December will simply be included there.

But there are certain types of taxes for which the tax period is set to last only a calendar month or quarter (according to paragraph 4 of Article 55 of the Tax Code of the Russian Federation). Such taxes include, for example, value added tax paid by small businesses. In this case, the tax period will be equal to 3 calendar months.

A tax period may consist of one or more reporting periods. In such a case, as a rule, the obligation is paid through advance payments. Such clarity in determining the tax period, according to experts, can quite often cause serious violations of taxpayers’ rights.

The tax period of an organization depends on the taxes it must pay. This, in turn, depends on the taxation system it uses (general or simplified) and a number of other factors, for example, the presence on the balance sheet of assets such as real estate and transport, on which the corresponding taxes are paid. In most cases, the tax period is a calendar year, but there are also complex situations.

You will need

• - Tax Code of the Russian Federation;
• - information about the date of state registration;
• - information about the liquidation of the organization (if necessary).

Instructions

The tax period for a newly created organization causes many difficulties. None of them can be registered on January 1 (this day is a non-working day for the registration authorities, that is, tax inspectorates). However, tax legislation gives a clear answer: the tax period for such companies is considered from the date of creation, which is dated by the certificate of state registration, until December 31 of the year of creation of the enterprise.

Difficulties often arise when determining the tax period for liquidated or reorganized companies. In such cases, it begins, as usual, on January 1 of the current year and ends with the date of liquidation or reorganization, according to the relevant certificate.

If the organization existed for less than a calendar year, its tax period is limited to the dates of its establishment and liquidation or reorganization. Both are also determined by the relevant certificates issued by the tax authorities.

We have already discussed why and how important it is for any businessman to submit reports on time in the article about.

A free audit can help you check the completeness and timeliness of reporting.

For your convenience, we have created a calendar of reports and tax payments that will help you comply with the deadlines established by law.

Please note that the deadlines are indicated in the calendar as in the Tax Code of the Russian Federation, however, if the deadline for submitting a report or paying a tax falls on a weekend, it is postponed to the next working day. For example, the deadline established in the Tax Code of the Russian Federation for submitting an annual declaration for an LLC to the simplified tax system is March 31, but in 2019 this is a day off, so the deadline is postponed to April 1, 2019.

So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our usersmonth of free accounting services:

Tax calendar for individual entrepreneurs

* If the number of employees is 25 or more, the report is submitted only electronically.

*Newly registered LLCs additionally submit the SSC no later than the 20th day of the month following the month of registration

**Confirmation of the main type of activity in the Social Insurance Fund is submitted by individual employers only if they have changed the type of main activity from which the greatest income was received in the past year.

The deadlines for submission to Rosstat are specific. Once every five years, this body conducts continuous monitoring of the activities of small businesses (the last time was carried out in 2015). And in the intervals between observations, reporting is submitted selectively, at the request of statistical authorities. But it’s better to find out in advance on the Rosstat website whether and when you need to report.

Other taxes for individual entrepreneurs and LLCs

The payment of some taxes depends on the availability of the object of taxation, so not all organizations and entrepreneurs pay them.

Land tax

Taxpayers for this tax are organizations, individual entrepreneurs and ordinary individuals who have land plots on the basis of ownership, perpetual use or lifelong possession.A number of benefits apply to land tax:

• reduction of the tax base (Article 391 of the Tax Code of the Russian Federation);
• preferential tax rate (Article 394 of the Tax Code of the Russian Federation);
• exemption from payment (Article 395 of the Tax Code of the Russian Federation).

Municipalities can establish additional benefits on their territory.

Tax returns for land tax are submitted by organizations, as well as individual entrepreneurs, if they use land owned by them in business activities. If an individual who is an individual entrepreneur does not use the land plot in his activities, then he does not submit a declaration, and pays land tax as an ordinary individual. The deadline for submitting a land tax return is no later than February 1 following the reporting year.

Land tax is paid at the location of the land plots; the deadlines for payment of land tax and advance payments for it are established by the laws of municipalities.

Transport tax

The vehicles specified in clause 2 of Article 358 of the Tax Code of the Russian Federation, for example, transport of agricultural producers, as well as passenger and cargo watercraft and aircraft that are the property of legal entities or individual entrepreneurs whose main activity is transportation, are not subject to taxation under this tax.

Tax returns for transport tax are submitted only by taxpayers - organizations. The deadline for submitting the declaration is no later than February 1 following the reporting year. In relation to transport tax, individual entrepreneurs are recognized as individuals, they do not submit a tax return on it, the tax is paid on the basis of a notification from the tax office. The deadlines for payment of transport tax are established by regional laws.

Water tax

Taxpayers for this tax are organizations and individuals engaged in special water use, in the form of water withdrawal from water bodies or the use of their water area. Organizations and individuals using water bodies under water use agreements or decisions on the provision of water bodies for use, concluded or adopted after the entry into force of the Water Code of the Russian Federation, are not recognized as taxpayers.

The extensive list of situations of water intake or use of water areas specified in Article 333.9 of the Tax Code of the Russian Federation, such as water intake for irrigation of agricultural land, use of water areas for fishing and hunting, for the placement and construction of hydraulic structures, etc., is not subject to taxation under the water tax. The deadlines for filing a tax return and paying the water tax are the same - no later than the 20th day of the month following the reporting quarter.

Excise taxes

Excise tax is an indirect tax that is included in the price of a product and is actually paid by the consumer. Excise taxes are paid by organizations and individual entrepreneurs who are producers, processors and importers of excisable goods. Excise goods are specified in Art. 181 of the Tax Code of the Russian Federation, these include:

• alcohol-containing products, with the exception of medicines, cosmetics and perfumes;
• alcoholic products, including beer;
• tobacco products;
• cars;
• motorcycles with power over 150 hp. strength;
• motor and straight-run gasoline;
• diesel fuel and motor oils.

The tax period for excise taxes is a calendar month, the declaration is submitted at the end of each month, no later than the 25th day of the next month. Excise taxes must also be paid within the same period. An exception is for excise tax payers on transactions with denatured alcohol and straight-run gasoline: the deadline for submitting a declaration and paying excise taxes for them is no later than the 25th day of the third month following the reporting period.

MET - mineral extraction tax

This tax is paid by organizations and individual entrepreneurs who have licenses for the use of subsoil, extracting minerals, with the exception of commonly used ones. The tax period for mineral extraction tax is a calendar month. The tax return must be submitted no later than the last day of the month following the reporting month, and the tax must be paid no later than the 25th day of the month following the reporting month.

Tax period is the time interval over which the amount with which tax is paid during the reporting period is calculated. The duration of the tax period is regulated by Art. 163 of the Tax Code of the Russian Federation and is three months, that is, one quarter. Thus, taxpayers must file a return 4 times during the year. But in addition to the tax period, there is also a reporting period.

Depending on the date on which the receipt occurred, the tax period begins.

For example, if a commercial organization became a taxpayer after January 1 of the current year, then the opening of the tax period will be the day on which official registration was carried out with the tax authority. The procedure for opening the tax period is stated in the Tax Code in paragraph 2 of Article 55.

The last day of the period is the date on which the commercial company undergoes reorganization or liquidation. The deregistration of a company occurs on the day when the corresponding entry is made in the Unified Register. This is regulated by the Tax Code of the Russian Federation, paragraph 3 of Article 55.

It is worth mentioning reporting. Accountants often have difficulties with filing reports during the liquidation of an enterprise. The problem is that after a decision to terminate operations, all management’s previously existing rights to own the company are automatically transferred to the liquidation commission.

This problem can be solved by dividing the VAT reporting for the quarter into two parts. One of them will carry information about the liquidation period, the second - after drawing up the protocol. But it is worth considering one nuance; such actions are not stipulated in the Tax Code. In addition, liquidators may not have the right to create a declaration. Therefore, before filling out the reports, you should definitely consult with a specialist from the Federal Tax Service.

VAT tax period codes in the declaration

4 period codes are used:

• " " - first quarter
• "22" - second quarter
• " " - third quarter
• "24" - fourth quarter

The second digit means the quarter number, and the first is a constant, always “2”.

Penalties

There are several situations that can provoke a violation of VAT payment standards, entailing financial penalties:

• One of the most common is incorrect calculation of the tax base. The reason for the error lies in the failure to take into account all the data from the past tax period.
• Inattentive completion of reports. Here, any incorrectly entered information can act as an error. For example, when filling out the taxpayer's details, incorrect data was entered.
• The reason may also be tax arrears, accrued on added value. Such nuances are usually identified by tax authorities during a desk audit.
• Deadlines for submitting the declaration. Even documentation submitted a day later becomes a serious reason for the tax authority to issue a penalty.

If one or more types of violations are identified, the tax authorities draw up a report indicating the amount of the fine that must be paid within the specified time frame. If penalties are not paid on time, penalties will begin to accrue for each day overdue.

Differences between tax and reporting periods

Many taxpayers confuse the tax period with the reporting period.

The reporting period is a short time period allocated so that the taxpayer can report on his activities carried out during the past quarter, that is, the tax period. The reporting period may coincide with the tax period or be part of it.

After all, the reporting period is almost equal in duration to the tax period, that is, a whole quarter. Taxpayers must prepare reports every quarter. After the VAT tax period, you must submit a completed declaration to the tax authorities by the first month after the end of the quarter.

VAT reporting is completed electronically. A paper declaration will not be accepted.

Revenue calculation

When establishing the tax period, entrepreneurs must take into account one nuance - the composition of revenue. At the moment, Russian legislation does not have a clear answer regarding the amount that can be attributed to profit from the sale of property rights, services or work.

When determining the base, entrepreneurs are not required to contribute to the proceeds the amount received in the course of commercial activities that are subject to taxable UTII. This also applies to amounts accrued by the taxpayer in the process of gratuitous transfer of goods or work.

Despite the fact that the tax and reporting periods are completely different, they always run closely together, and when filling out a declaration for the past quarterly period, you should also remember the end date of the reporting period. Otherwise, it will not be possible to avoid penalties.