Third quarter of 2022 - what to do as an accountant

What part of the year is 1st quarter?

October, November, December. 1 year: 1 quarter = 12 months: 3 months = 4 - this means that the fourth part of the year is one quarter.

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What is a quarter

Quarters are periods of time that consist of three months, starting in January. Most often this term is used in the accounting department of any organization. It also means tax season. The first quarter consists of January, February and March, the second quarter - of April, May and June, the 3rd - July, August and September, the 4th - October, November, December.

Each of these periods means submitting reports to certain organizations, paying payments or losing the use of a certain special tax regime if the enterprise exceeds the legally established indicators. But let's deal with everything in order.

What to take

This year, the volume of reporting has not decreased, and the accountant’s work plan for the 1st quarter of 2022 includes:

• tax returns for VAT, excise duty and income tax (for the general taxation system);
• declarations under the simplified tax system and unified agricultural tax;
• personal income tax reporting;
• calculations of insurance premiums;
• form 4-FSS;
• set of financial statements (balance sheet, form-2 and others).

The first three months of the year are the busiest period of the year for an accountant, and the reporting calendar for the 1st quarter of 2022 will help not only not to miss reporting deadlines, but also to learn about updated forms, new requirements and changes.

Use the reporting calendar from ConsultantPlus for free for the entire year 2022. In it you will find deadlines for submitting all reports, current forms and instructions for filling out.

For some forms, the due date for the first quarter of 2022 depends on the format: they are submitted electronically (via telecommunications channels) or on paper.

Different deadlines apply to legal entities and individual entrepreneurs, therefore the quarterly calendar of the Federal Tax Service differs depending on the taxpayer. We tried to include all the important points, including the deadlines for transferring taxes, insurance premiums and fees to the budget.

Features of the simplified tax system

The procedure for calculating tax is regulated by Article 26.2 of the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs using the simplified tax system are required to submit the appropriate declaration within the established time limits, as well as pay the tax itself and advance payments for it within a year.

The simplified tax system replaces several taxes. Entrepreneurs are relieved of the obligation to pay VAT, personal income tax and some other mandatory payments. There are some exceptions, which are detailed in the Tax Code.

The balance of debt for 2022 must be repaid in 2022. For individual entrepreneurs, the deadline is 04/30/2022, for organizations – 03/31/2022. When paying the annual tax, advances made for the first quarter, first half of the year and 9 months of 2022 are taken into account. Payment of the tax is carried out only by bank transfer. Confirmation is a payment order.

Simplification implies choosing a more convenient and profitable taxation option.

1. STS “Income” - the tax rate of 6% remains until the enterprise receives income in excess of 150 million rubles and/or with a number of employees of up to 100 people. As soon as the income in the current year becomes higher (no more than 200 million) or the number of employees exceeds 101 people, the USP tax rate increases to 8%. The minimum rate under the simplified tax system “Income” is 1% in some constituent entities of the Russian Federation. When transferring insurance premiums in the current quarter, advance payments are reduced by the amount of contributions.
2. STS “Income minus expenses” - the tax rate of 15% will be until the organization’s income does not exceed 150 million rubles and/or the number of employees does not exceed 100 people. As soon as during a calendar year the amount begins to exceed (up to 200 million) or there are more employees (up to 130 people), a tax rate of 20% is applied.

The choice remains with the entrepreneur, and at the end of the calendar year the taxation option for the new period can be changed.

To calculate the tax for the 4th quarter, we multiply the tax base for the 12 calendar months of 2022 by the % rate according to the simplified tax system. From the resulting amount, you need to remove advance payments for previous periods of this year. The balance of the amount is due.

The tax base for a year, half a year or the past 3 quarters is calculated on an accrual basis.

The tax code includes the income of users of the simplified system:

• income from sales;
• non-operating income.

The list of expenses taken into account for taxation is listed in Article 346 of the Tax Code of the Russian Federation. The list of expenses is strictly limited, and everything that is not listed in the Tax Code, but included in the documents, will be crossed out by the tax inspector. The entrepreneur's tax calculation will be incorrect.

Interesting Facts

In the word "quarter" the stress falls on the second syllable. However, many people pronounce this word incorrectly, emphasizing the first syllable. You need to remember how to pronounce it correctly so as not to look illiterate.

Previously, in Soviet times, the quarterly year began in October. This fact caused confusion in the documentation, so this practice was soon abandoned.

Since at the end of each quarter, as a rule, employees of accounting, statistics and other organizations have to make a report, this period of time is also called the reporting period, as well as the tax period.

The word "block" can refer not only to a period of time, but also to a row of houses between two intersections on a street.

In this article, we found out what a quarter is, how many months are in each quarter, etc. This knowledge will be useful primarily to employees of those organizations where quarterly reporting is prepared. It would also do well for people not involved in reporting periods to know this information to broaden their horizons. Division into quarters is a worldwide practice. It allows you to intelligently plan time for performing various tasks in order to achieve your goals. Only those who schedule their time minute by minute, set specific tasks for themselves and control their implementation are able to achieve something. Dividing the year into quarters is very convenient, as it allows you to track overall results in a timely manner, and if something happens, timely adjust your activities.

An example of calculating the simplified tax system “Income minus expenses”

Let's see what amounts IP Ivanov would have paid if he had used the simplified tax system “Income minus expenses.”

We calculate 1st quarter: (600,000 – 195,000) × 15% = 60,750.

We calculate the half-year: first we look for the tax base

(600 000 + 640 000) – (195 000 + 230 000) = 815 000

Multiply the rate by % 815,000 × 15% = 122,250

We subtract the advance for the 1st quarter: 122,250 – 60,750 = 61,500 – tax for the six months.

We calculate in 9 months. The tax base is equal to:

(600 000 + 640 000 + 590 000) – (195 000 + 230 000 + 200 000) = 1 830 000 – 625 000 = 1 205 000

1 205 000 × 15 % =180 750

We reduce the amount by the advance payments already paid:

180 750 – 60 750 – 61 500 = 58 500

For a year it is calculated in the same way:

2,480,000 – 875,000 = 1,605,000 – we find the tax base on an accrual basis.

1,605,000 × 15% = 240,750 – tax amount before deduction of advance payments.

240,750 – 60,750 – 61,500 – 58,500 = 60,000 – the balance for the 4th quarter, payable in 2022.

For what period will you have to report?

In January, February and March - this is a list of which months in the 1st tax quarter of 2022, mandatory monthly reporting, quarterly data, and in some cases year-end declarations are submitted. But if the taxpayer has just started activities during these three months, then he is obliged to submit all quarterly reports when the 1st quarter ends, so that the regulatory authorities receive operational information.

In such a situation, the accountant needs the 2nd quarter calendar because it contains the necessary instructions and updated forms that become effective when the 1st quarter of 2022 closes. Take into account possible changes and double-check the relevance of the forms, since submitting information on invalid forms is equivalent to failure to submit information.

Reporting for the 3rd quarter of 2021: forms, deadlines

Tax laws are constantly changing.
Following this, officials adjust the forms of tax returns and calculations. This, unfortunately, is not uncommon, and it is very easy to get confused in the forms. What is the reporting package for the third quarter of 2022? Are there any changes in its composition? Have new forms been released? Below we will tell you where to find answers to these and other questions. You can find our convenient table with all the deadlines for submitting reports for the 3rd quarter of 2022 in the article “Reporting for the 3rd quarter of 2022 - when and what reports need to be submitted.”

You also need to keep in mind that in October a number of reporting deadlines fall on weekends, and therefore are shifted.

Our Accountant Calendar knows everything about the deadlines for submitting reports and payments.

The 3rd quarter calendar, which we provide in this article, will help you clearly see the postponements of the October deadlines.

From it you will find out who submits accounting reports in the 3rd quarter.

We tell you who submits advance payment calculations for the 3rd quarter here.

And of course, we have prepared separate tips for preparing reports for the 3rd quarter for our dear entrepreneurs:

• “What declarations do individual entrepreneurs need to submit in the 3rd quarter”;
• “What reports should individual entrepreneurs submit to OSNO for the 3rd quarter?”;
• “Calculation and payment of insurance premiums for the 3rd quarter for individual entrepreneurs.”

And then we will tell you where to find comments from our experts on types of reporting:

• for general regime residents;
• for special regime workers;
• salary, which does not depend on the taxation system;
• specific.

Do you know how many working days there are in the 3rd quarter of 2022? There are 66 of them. Our production calendar will give you detailed information about working days and weekends, as well as working hours.

What is a quarter? How many months are there in each quarter? :

Time is a very important resource that is always in short supply. There's never enough of it. You always want there to be more of it.

People who know how to properly distribute this resource achieve a lot in their lives. Those who do not value time and waste it rarely achieve serious success. In order to complete any task on time, you need to assign a certain period of time during which it can actually be completed, and adhere to the established deadlines. Only by setting specific goals for yourself can you achieve your goals. What could be the time period? It can be different: a week, a month, a half-year, a year, etc. In this article we will talk about such a period as a quarter.

Example of tax calculation for the simplified tax system “Income”

In 2022, IP Ivanov received the following income from his professional activities:

The individual entrepreneur has no employees.

• We calculate the advance payment for the 1st quarter: 600,000 × 6% = 36,000.
• We calculate the advance payment for the half-year: (600,000 + 640,000) × 6% = 74,400. From this amount you need to subtract the advance payment for the first quarter: 74,400 – 36,000 = 38,400. This is the tax amount for the half-year.
• We calculate the tax for 9 months: (600,000 + 640,000 + 590,000) × 6% = 109,800. Subtract previously paid advance payments: 109,800 – 36,000 – 38,400 = 35,400. The result is the tax amount for 9 months.
• For the year we calculate (600,000 + 640,000 + 590,000 + 650,000) × 6% = 148,800 rubles.
• From the tax amount received for the year, we subtract previously made advance payments:

148,800 – 36,000 – 38,400 – 35,400 = 39,000. In the 4th quarter, IP Ivanov paid fixed contributions in a single payment of 40,874 rubles. Therefore, there will be no tax due for the 4th quarter.