How much do you need to pay taxes? Terms of payment

The system for administering the collection of tax payments in Russia in the current conditions of a deficit in tax revenues in terms of federal budget revenue is very effective.

The purpose of such a system is to control the collection of payments from taxpayers on time. Moreover, in case of violation of such terms for the taxpayer sanctions are provided in the form of fines and penalties. If the amount of such fines for individuals is a certain percentage of the tax amount, then for legal entities these figures increase significantly. Additional fines and penalties increase the tax burden on the company, reducing its profits and funds for investing in the business. Therefore, tracking and controlling the payment of tax fees within the deadlines established by law is a priority for modern companies.

In this connection, the relevance of the question of how much tax should be paid is growing in Russia.

Taxation options for companies in Russia

The Tax Code is the main document in our legislation, which clearly spells out the timing of payment of various types of taxes, as well as penalties for late payment.

All persons fall under the category of payers: both physical and legal, but each group may have its own payment deadlines. For individual entrepreneurs, there are also a number of features.

The question of how much tax should be paid on time is regulated by law at different levels. Several basic systems of taxation of enterprises in Russia have been established: OSNO, special modes: UTII, USN, USHN. Each system has its own answers to the question of how much tax should be paid.

Depending on the system used, various payment deadlines have been established for the enterprise.

The main types of taxes

The following types of fees are provided for a taxpayer company under the standard taxation tax, for which it is necessary to separately consider the question of how much tax should be paid:

• at a profit;
• on property;
• to water;
• to the ground;
• to transport;
• value added;
• on income of individuals;
• excise taxes;
• MET

When using special modes, an enterprise is exempted from paying part of taxes (for example, income tax, VAT, property tax), replacing them with another. The patent regime is applied only by individual entrepreneurs.

The question of how much tax should be paid is settled legally in the Tax Code (for example, federal fees, or special regimes, or at the local level of the regions (for example, property, land, transport), in case the tax payment date falls on a day off, then it is transferred to the nearest working day.

Features of income tax

Income tax represents a significant share in the structure of tax revenues to the state budget. And since this is a fairly significant source of budget revenues, compliance with the deadlines for its payment is a very important point in tax administration.

Income tax is paid by enterprises on income received in the form of revenue, profit of the previous period, exchange rate differences , etc. The rate of this tax is 20% of the total income of the company.

This tax is paid in the form of advance payments during the year, and at the end of the year the required amount is paid.

The tax return itself must be submitted no later than March 28 of the following year. Amounts are also transferred no later than March 28.

There are several options for advance payments for this tax:

• the organization does not make payments, but pays the tax lump-sum quarterly;
• the organization pays monthly advance payments according to last quarter.

How is personal income tax paid?

Personal income tax is a direct tax that is calculated at a rate in the form of interest on the amount of the income of an individual (legal entity). PIT is paid on all types of taxpayer income that he received during the year both in cash and in kind. The basic rate of this tax in our country is set at 13%.

The deadline for paying this tax is related to the deadline for paying income to employees. Therefore, the period is not set in the table, however, it will indicate the period for payment of this tax on vacation and sick leave.

How are local taxes paid?

Local taxes include payments by legal entities and individuals that go to the budget of municipalities.

The dates for payment of property taxes, transport tax and land tax are set by law at the regional level. The table also does not indicate the dates for these types of taxes, since in different regions they are completely different.

How to pay amounts on the simplified tax system and the unified social tax?

The existing dates for these taxes under the Tax Code of the Russian Federation have one reservation. If the company has lost the right to use these regimes or voluntarily abandoned them, then it must pay this tax in the month following the month of termination of the special regime before the 25th day.

When to pay the transport tax?

To the question of how much you need to pay the transport tax, the answer is presented below:

• for individuals - November 30, 2018;
• for legal entities: each region of Russia has its own dates.

Payment of land tax

The answer to the question of how much to pay the land tax is presented below:

• for legal entities - after February 1 of the following year;
• for individuals - until December 1 (inclusive).
  

When to pay water tax?

Water tax must be paid to the budget of the district where the water resource is located. There are no benefits for this tax. The date of payment of water tax is the 20th day of the following month.

Payment of property tax

The answer to the question of how much to pay property tax is presented below:

• for legal entities, advance payments are calculated as ¼ from the base multiplied by the size of the tax rate according to the results of the quarter no later than the 1st day of the next 30 days;
• for individuals - until December 1 (inclusive).

When to pay taxes in the 1st quarter of 2018?

For a clearer picture of the timing of tax payments in the 1st quarter of 2018, we present a table that reflects the list of taxes payable, as well as the timing of payment and options for tax systems.

When to pay taxes in the 2nd quarter of 2018?

The table below more clearly reflects the main dates for payment of the largest taxes by date.

When to pay taxes in the 3rd quarter of 2018?

The table clearly shows the list of main taxes and the dates of their payment in the 3rd quarter of 2018.

When to pay taxes in the 4th quarter of 2018?

The terms for paying taxes in the 4th quarter of 2018 are clearly displayed in the table below.

Features of paying taxes in Kazakhstan

The question of how much tax should be paid in Kazakhstan is discussed below. Dates are given in the table.

The question of how much to pay taxes on the due dates in Kazakhstan is also regulated by law.

The deadline for the payment of property fees in the country for individuals is until September 30, 2018.

When to pay to individual entrepreneurs?

The question of how much to pay taxes for individual entrepreneurs is discussed below.

The contribution table for an individual entrepreneur in 2018 contains all the necessary dates.

Sanctions for tax evasion

Untimely payment of taxes entails certain sanctions against the debtor.

Each tax provides for a specific date of payment. It is during this period that the taxpayer needs to meet the deadline in order to make the necessary amount. Previously, a notification document is sent from the tax office, which indicates not only the amounts and calculations, but also the date of payment. Currently, tax dates can also be easily informed from the State Services portal.

The options for punishment for a taxpayer in case of late payment are as follows:

• the penalty is calculated in accordance with the size of the tax itself;
• the fine is set as a percentage of the amount unpaid on time;
• court amounts.

Finally

The timing of tax payments in our country is strictly regulated and established by law at the federal and regional levels. Both individuals and legal entities must comply with them.