An accountant is a person who must know for sure what date, month and year is today. He does not have the right to be the lucky one who "does not watch the clock." The fact is that this is not allowed to him by the deadlines for submitting financial statements. If you want to become a good accountant, whom your colleagues will respect and praise your bosses, you should become a kind of watchmaker for the whole company: to know what, where, when and at what time. With this , an accountant's calendar will help you , which, by the way, is very useful to draw up. The fact is that with its help the terms of financial statements will be clearly visible. After all, you need to make so many calculations in a timely manner! And how many digits to hit to calculate the balance! What are the deadlines for submitting financial statements?
Documents for taxation must be submitted no later than the middle of each month. And this is information about profit, expenses, etc. Taxes are not the only item. As a rule, at the beginning of the year, the middle and the end of the year, superiors ask the accountant and economist to conduct a functional analysis. All figures at this point should also be knocked out. In addition, separate reports for each item of the organization’s activities are provided weekly.
Why do I need to know the deadlines for submitting financial statements? The fact is that by the work of the accountant and by his reports one can easily understand the state of affairs of the enterprise. As they say, a good accountant is 90% of the success of the entire enterprise. And a calendar with deadlines helps you to plan your work day correctly, and not to sit as a student then at night for a report that you had to submit yesterday. So you can always take everything on time, which will well affect your salary and bonuses.
In addition, ignorance of the timing of the financial statements can lead to serious problems, especially when it comes to the company's report to the tax service. The fact is that such negligence can result in serious fines, which will greatly affect the financial situation of the enterprise. For example, if within 180 days the company does not provide an accounting report to one of the services, then the penalty will be more than 5% of the amount of profit. If the term is more than 180 days, then the penalty will be 30%, if the report is not submitted after 200 days, the penalty will be 50%. Just think how much money it is! Do you want to be responsible for such serious financial losses? Moreover, after such an event, you are unlikely to be able to save your job, and also not get a record of dismissal under the article in your work book .
Deadlines for financial statements are not always flexible. Each item is registered in the documents. It is useful for all accountants to write out specialized journals in which all dates and changes are indicated. It is especially important to comply with the deadlines for submitting reports to the tax office. They are prescribed in the articles of the Tax Code of the Russian Federation. For example, Article 213 states that the annual tax report for 2011 must be submitted on April 1, 2012. Not later than this date. Otherwise, penalties will be imposed on the organization . And you need to make a report for the 1st quarter of 2012 to the insurance organization by May 15th. Then, on August 15, a report on insurance premiums for the first six months — that is, for 2 quarters — should already be submitted. Particularly carefully observe the deadlines for submitting financial statements should individual entrepreneurs and private organizations.
Remember that in fact, it is the accountant who is one of the main persons in the enterprise. From the first day of the existence of the company, a report must be submitted to the tax service, which you must draw up. If the activity was not actually conducted, this type of reporting is called zero, but without an accountant no one can do it.