Today we will be interested in the deadline for filing a tax return. This issue is of interest to all taxpayers, especially individuals and start-ups. In general, do not worry too much: in the modern world, the submission of a declaration for reporting income and expenses to the state, as a rule, occurs without any problems. The main thing is to know who, when and in what order should report. So let's study this issue with you as soon as possible.
For all
First you need to understand whether everyone should report to the state. Maybe someone has the right not to think about what is the deadline for filing a tax return? In general, there is such a category of citizens. But she does not meet too often. And under certain circumstances, a citizen will have to report anyway.
So, all taxpayers who have this or that income should think about filing a declaration with the tax authorities. Plus all adult citizens. But the children and the unemployed, who have no profit at all, are exempted from this report. In principle, we can say that all adult taxpayers report. What is the deadline for meeting this or that case? And how to file a declaration with the appropriate authorities?
From system
It’s impossible to answer unequivocally. Indeed, a lot depends on a variety of factors that affect the deadline for filing a single tax return (and not only it). For example, as you might guess, it’s worth starting to decide who the taxpayer is — an individual, an organization, or an individual entrepreneur in general.
The second step, which will help to understand our current issue, is to take into account the tax system. A lot depends on her. So, the deadline for filing a tax return is changed along with the system by which taxes payable are calculated. Some reports should be annual, once a quarter or even six months. More on all of this below.
General system
What is the deadline for filing a personal income tax return (as well as VAT)? By the way, this is a general taxation system. It is this principle that is most often chosen by organizations, in some cases, by entrepreneurs. Individuals, as a rule, do not encounter it.
So, according to modern rules, you will have to submit a VAT report once a quarter, and personal income tax - once a year. Moreover, in the current year, reporting is compiled for the previous period. To what date should this problem be dealt with?
Here the terms are quite flexible. Therefore, you will either have to use a special accounting calendar of reports to memorize (it can be seen online, for example, on the website of the Federal Tax Service), or independently remember all the dates that are relevant for the general taxation system.
VAT
Well, for starters, you should pay attention to VAT. As we have already found out, the deadline for filing a tax return, or rather, the frequency of reporting, is once a quarter. But the exact dates after which you will have problems with the tax authorities are still unknown. But this is easily fixed.
When you need to report for the 4th quarter of last year, you need to do this before January 25 of the current, 1st quarter of the current - until April 25. If this day falls on a weekend or a non-working holiday, you will have to report to the next working day (usually they give a delay). For the 2nd quarter of each year, it is necessary to submit reports by July 25, and for the 3rd by October 25. These are the deadlines for filing a VAT tax return.
STS
About personal income tax should talk a little later. After all, this form of reporting is most common. So for now, it’s worthwhile to study all the other types of taxation systems, as well as the time frame in which you have to meet the deadline for reporting to the state.
The next option, which is very common, is a simplified tax system. It is also called "simplified." Most often used by individual entrepreneurs. The deadlines for filing a tax return for individual entrepreneurs and organizations under the simplified tax system are different. Not much, but differences do occur.
The first thing to note is that reports are conducted under such a system once a year. And for the previous period. That is, in 2014, the declaration is submitted for 2013, in 2015 - for 2014 and so on. Nothing difficult.
But the timing in this case is quite flexible. There is time to prepare. Organizations must report to the state by March 31. Again, if the day falls on a non-working day or holiday, a small “delay” is given. But the deadline for submitting a simplified tax return for individual entrepreneurs is April 30. No later than this date you must fully report. We can say that entrepreneurs have the opportunity to “pull” until the end of the tax reporting period. But organizations will have to "meet" the deadline a month before.
UTII
There is also a tax system called UTII. It will be necessary to report to the state once a quarter. That is, 4 times a year. In principle, there is nothing difficult in this. The main thing is to know in what time frame you should meet.
In order not to deal with the numbers for a long time, we can say simpler: reports on UTII are submitted on the same principle as VAT. That is, until January 25, April, July and October, respectively, for each quarter. Please note that before January 25, the declaration is submitted for the previous year. There is nothing difficult to remember in this.
Individuals
But in the case of individuals will have to try pretty hard so as not to get confused. After all, in addition to the cases already listed, you will have to pay attention to the type of tax that must be declared. This factor plays an important role when a tax return is due. The deadlines for individuals are set, but differ from each other in this or that case.
For example, if it is a transport tax, you will have to report once a year. The deadline is set to February 1. In addition, this rule applies to land reporting. So to delay with this process is clearly not worth it.
There is a so-called income tax. Reporting here is submitted once a quarter, and you need to keep within no more than 20 days after the end of the period. And better to its very end. This is the rule that is currently in force in Russia. When it comes to annual reporting for profit, the deadline for submitting a declaration is until March 28. As you can see, most reports must be presented either by the end of the month, or closer to the end of the reporting period. In principle, there is nothing difficult or supernatural to understand. By the way, organizations for profit must produce monthly reports.
Personal income tax
Perhaps the most important and common option that can only be found is the filing of a 3-personal income tax return in the tax. Dates for her are quite flexible. Moreover, they are the same for all taxation systems, where this option is available. Remembering the rules is very easy. You will not have any numerous time frames. By the way, it is necessary to report on personal income tax once a year. This is not as common as you can see.
So, the filing of a 3-NDFL tax return, the terms of which are set uniform for all taxation systems, as well as for all types of taxpayers, occurs before April 30 of each year. That is, in other words, until the end of the tax reporting period. Remembering this is easy and simple.
If you have a quarterly report (6-personal income tax), then you have to submit a declaration for each quarter, respectively, until May 4, August 1 and October 31. These are the dates set in 2016.
What do you need
And how to file a declaration for a report to the state? This process is actually not as difficult as it might seem at first glance. The main problem here is filling out the declaration itself. You just need to prepare documents that will help you with this so that there are no unnecessary questions.
What might come in handy? It all depends on the tax system, and on taxpayers, and on the tax that will be paid (or could be paid - not all declarations require payments, there are exceptions). Here is a complete list of everything that may be required in a particular case, regardless of the nuances:
- details of the taxpayer (passport for individual entrepreneurs and individuals, details for organizations);
- certificates confirming income (sales contracts and so on);
- Payer's TIN;
- details of the sources of income (usually for income tax);
- statements of expenses;
- vehicle data (vehicle tax, car sale);
- certificate of ownership.
In principle, that’s all. Now it remains just to enter all the data in the appropriate fields in the declaration, and then submit it to the tax. It is best to use a computer for this. There, all points are signed very clearly, even a beginner will cope with comparing the data from the documents with the fields reserved for them on electronic reporting.