Deadlines for submitting calculations for insurance premiums in 2020: table

New reporting deadlines in 2020

The Ministry of Finance explained for whom the deadline for submitting accounting reports is June 30. Therefore, the deadline is May 6.

When to report to the tax authorities

Since 2020, employers are required to report on insurance coverage to the Federal Tax Service, and according to the updated form of a single report. Now policyholders provide the tax service with a single calculation of insurance premiums. The ERSV form was approved by order of the Federal Tax Service No. ММВ-7-11/551. We discussed how to correctly draw up reports - the work form and the details of filling it out in the article “An example of filling out the DAM form.”

Current deadline for submitting the report on insurance premiums in 2020:

IMPORTANT!

If the average headcount in a company is equal to or exceeds 10 people, you will have to report in electronic format (via secure communication channels via the Internet). If the average number of employees does not exceed 9 units, it is allowed to submit the DAM on paper (or electronically). These rules are valid from 01/01/2020.

Who is taking the RSV in 2020?

The calculation form includes data on the calculation and payment of insurance premiums for compulsory pension insurance (OPI), compulsory medical insurance (CHI) and compulsory social insurance (OSS) - except for contributions for injuries remaining under the jurisdiction of the FSS, reflected in the 4-FSS report.

The DAM is submitted by payers making payments to individuals no later than the 30th day of the month (Clause 7, Article 431, Article 423 of the Tax Code of the Russian Federation) following the end:

• reporting period (1st quarter, half year, 9 months);
• billing period (calendar year).

Accounting calendar for 2020

Deadlines for filing declarations, calculations, and reporting to the Federal Tax Service

• 2-NDFL
  . All organizations and individual entrepreneurs paying wages to employees in any form fill out 2-NDFL certificates for each employee and submit them no later than March 2, 2020 (March 1 is a day off).
• 6-NDFL
  . Quarterly calculation with a cumulative total for the year. Companies with hired employees submit a report for 2020 no later than 03/02/2020. In the new year, you must report for each quarter no later than the last day of the month following the reporting period. That is: for the 1st quarter - 04/30/2020, for the half-year - 07/31/2020, for 9 months - 11/02/2020, for the year - 03/01/2021.
• The calculation of insurance premiums
  is completed for each quarter with an accrual total. All companies are required to submit the form by the 30th day of the following month following the reporting period. Thus, the annual DAM for 2020 is until 01/30/2020. Further, next year: until 04/30/2020 - for 1 quarter, until 07/30/2020 - for half a year, until 10/30/2020 - for 9 months, until 02/01/2021 - for 2020.
• Information on the average number of employees
  is provided only once a year. For 2020, it must be submitted by January 20, 2020.
• Income tax return
  . Required to be completed by organizations using OSN. Rented quarterly or monthly. Deadlines for those who report every quarter: for 2020 - until 03/30/2020, for the 1st quarter of 2020 - until 04/28/2020, 2nd quarter - until 07/28/2020, 3rd quarter - 10/28/2020 If submitted monthly, the form is sent no later than the 28th of the next month.
• VAT declaration
  . Filled out for each quarter by VAT payers. The deadlines are as follows: 4th quarter of 2020 - until 01/27/2020, in the new year 1st quarter - until 04/27/2020, 2nd quarter - until 07/27/2020, 3rd quarter - until 10/26/2020, 4 quarter – until 01/25/2021
• Declaration under the simplified taxation system
  . Provided once a year by payers using this regime. For 2020, you must remember to report by March 31, 2020.
• Declaration on UTII
  . Companies and individual entrepreneurs subject to the imputation are required to prepare a report for each quarter. Deadline - until the 20th day of the month following the reporting period. Accordingly: IV quarter of 2019 - until 01/20/2020, I quarter of 2020 - until 04/20/2020, II quarter - until 07/20/2020, III quarter - until 10/20/2020, IV quarter – until 01/20/2021
• Declaration on Unified Agricultural Tax
  . Business entities that pay the unified agricultural tax report once per tax period. The deadline for submitting information for 2020 is 03/31/2020.
• Property tax declaration
  . Organizations with property on their balance sheet are required to report by March 30, 2020
• Transport tax declaration.
  Only for those who have registered vehicles. For 2019, the report must be submitted by February 3, 2020.
• Land tax declaration
  . Enterprises that own land provide one-time information for 2020 no later than February 3, 2020.
• Single simplified declaration.
  If the organization does not conduct business activities, it can report on this form every quarter with a cumulative total. The dates are as follows: for the fourth quarter of 2020 - until 01/20/2020, the first quarter of 2020 - until 04/20/2020, the second quarter - until 07/20/2020, the third quarter - until 20.10. 2020, IV quarter – until 01/20/2021
• Form 3-NDFL.
  Provided by individual entrepreneurs. No later than April 30, 2020, you must report for 2020.
• Annual financial statements.
  The obligation to provide this falls on all legal entities. The time allotted until March 31, 2020.

Deadlines for submitting tax reports 2020 to OSNO

Tax returns and calculations are submitted to the Federal Tax Service according to the established deadline for each type of report.

Organizations on OSNO file income tax returns, the frequency of which can be either monthly or quarterly. In any case, the income statement for 2020 must be submitted no later than March 28, 2020.

The reporting deadline is 2017 for other taxes:

• VAT – 01/25/2018,
• for the property of organizations - 03/30/2018,
• transport – 02/01/2018,
• land – 02/01/2018

The deadlines for submitting individual entrepreneurs’ reports for the year to OSNO are as follows:

• for declaration 3-NDFL - 04/30/2018,
• Entrepreneurs submit other reporting forms within the same deadlines as organizations.

Features of the PSN regime for entrepreneurs

PSN is designed only for individual entrepreneurs. The essence of this regime is that a patent is acquired to carry out entrepreneurial activities. The calculation of its cost looks like this:

The procedure for paying the cost of a patent differs depending on its validity period. If a patent is purchased for six months, the amount is transferred in full no later than 25 days after the first day of its operation.

If the period is more than six months, then the amount is divided into three parts. One third is also deposited at the latest 25 days after the patent commences. The remaining amount is paid 30 days before the end of the term or earlier.

Important: this tax regime does not provide for a reduction in the amount of tax due to insurance payments. However, for individual entrepreneurs working under the PSN, there is a reduced rate on insurance premiums.

A patent is acquired for one of the types of activities listed in Art. 346.43 Tax Code of the Russian Federation. Additional items are added to this list by local authorities.

The patent is valid in the region where it was issued. Restrictions also apply to the number of employees - it should not exceed 15 people. The annual income of the enterprise should not exceed 60 million, otherwise the company loses the right to use PSN.

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Timing and composition of submission of financial reporting forms for 2017

A set of financial statements for 2020 must be submitted to the tax inspectorate and statistical authorities no later than April 02, 2020* (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation, article 18 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter referred to as Law No. 402-FZ).

*Note.

03/31/2018 falls on a day off, and therefore companies must submit financial statements for 2020 to the Federal Tax Service and statistical authorities no later than 04/02/2018.

The Russian government has postponed the deadline for paying taxes and submitting tax reports

Date of publication: 04/06/2020 14:30

The Russian government has taken measures to support businesses operating in industries affected by the coronavirus, including small and medium-sized businesses. The corresponding resolution dated 04/02/2020 No. 409 was signed by the Chairman of the Government of the Russian Federation Mikhail Mishustin . Information on business support measures can also be found in a special section on the website of the Federal Tax Service of Russia.

In particular, small and medium-sized businesses that are included in the register of SMEs and operate in affected industries (the list is determined by the Government of the Russian Federation) have had their tax payment deadlines postponed:

1. for six months:

• income tax, unified agricultural tax and tax according to the simplified tax system for 2020;
• taxes (advance payments) for March and the first quarter of 2020 (except for VAT, NAP and taxes paid by tax agents);

• for four months:
• taxes (advance payments) for April – June, second quarter and first half of 2020;
• patent tax, due for payment in the second quarter of 2020;

• Personal income tax on the income of individual entrepreneurs for 2019.

Also, for these organizations, the deadlines for payment of advance payments for transport tax, corporate property tax and land tax have been extended (in those regions where advance payments are established):

• for the first quarter of 2020 – until October 30, 2020 inclusive;
• for the second quarter of 2020 – until December 30, 2020 inclusive.

For micro-enterprises from affected industries, the deadline for payment of insurance premiums is extended:

• for six months - for March-May 2020;
• for four months - for June-July and for insurance premiums calculated on an income of more than 300 thousand rubles.

For all organizations and individual entrepreneurs, the deadline for submitting tax reports is postponed:

1. for three months:

• declarations, calculations for advance payments (except for VAT and calculations for insurance premiums), calculations submitted by tax agents, financial statements, the deadline for which falls on March-May 2020;

The submission deadline is also extended by three months:

• financial information about clients - foreign tax residents for 2020 and previous reporting years by financial market organizations;
• applications for tax monitoring for 2021.

The resolution also refers to the suspension, until May 31, 2020 inclusive, of decisions on on-site tax audits, including repeated ones, as well as the conduct of already scheduled audits. The same applies to checks of compliance with currency legislation of the Russian Federation.

Until May 31, 2020, tax authorities will not block current bank accounts if a declaration or calculation of insurance premiums is submitted untimely.

Also, until the beginning of June, bans on opening bank or personal accounts in the presence of a decision to suspend transactions on taxpayer accounts have been lifted, as well as bans on spending funds from blocked accounts of medical organizations to purchase medical products or medicines.

Upon receipt of requests for the submission of documents and explanations from March 1 to June 1, 2020, the deadline for their submission for taxpayers is also extended:

• for 10 working days – according to VAT requirements;
• for 20 working days - in other cases.

No fines will be imposed under Article 126 of the Tax Code of the Russian Federation in case of late submission of documents or other information from March 1 to May 31, 2020 inclusive.

In addition, the deadlines for sending requests for payment of taxes and making decisions on collecting taxes have been increased by six months.

Also, organizations and individual entrepreneurs, including those that are not SMEs, operating in the affected industries will be able to receive individual deferments (installment plans). To do this, you must submit an application to the tax authority.

One of the conditions for obtaining a deferment or installment payment of taxes is a decrease in income by more than 10%. Those who suffered a loss will also be able to count on this support measure, provided that a profit was recorded in 2020. Depending on the fulfillment of the conditions specified in the resolution, the following may be provided:

• deferments - for up to a year (up to six months - without providing security);
• installments - for up to three years, and for the largest taxpayers, strategic, system-forming and city-forming organizations up to five years.

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We talked about the deadlines for paying VAT earlier. The timing of repayment of income tax obligations is reflected in the tax payment calendar for 2020:

Table 5.

Legal entities paying monthly advance payments for income tax submit declarations for reporting periods (Q1, half-year, 9 months) and a year, as well as declarations for other reporting periods (month, two, four, five, seven, eight, ten and eleven months).

Regional and local taxes are repaid within the time limits established by legal acts of the constituent entities of the Russian Federation or local authorities.