The work of any company is accompanied by the implementation of many business transactions, information about which at the end of each year is used in the preparation of annual reports. According to the law, all economic entities are required to prepare accounting reports, regardless of the direction of their activity. The only difference may lie only in the composition of the documentation, which varies according to the legal form of the enterprise and the taxation system it uses.
Tax reporting
Taxpayers can submit a single simplified declaration (SUD) if in 2022 there was no movement of cash and (or) non-cash funds, there were no income, expenses, wages and taxes (Letter of the Ministry of Finance dated June 28, 2018 N 03-11-11/ 44580). The EUD replaces two zero declarations - for income tax and VAT. The deadline for submitting the EUD for 2022 is January 20, 2022.
VAT reporting For the 4th quarter of 2022, the VAT return must be submitted in an updated form (Order of the Federal Tax Service of Russia dated August 19, 2020 N ED-7-3 / [email protected] “On amendments to the annexes to the order of the Federal Tax Service dated October 29, 2014 year N ММВ-7-3/ [email protected] ). The changes will be relevant for taxpayers having the following transactions: - gratuitous transfer of real estate to the treasury of the Russian Federation, - gratuitous transfer of property intended for the treatment of COVID-19,
— implementation of services for the management of municipal solid waste, — transfer of exclusive rights to Russian computer programs and databases and rights to use them (Federal Laws of 04/15/2019 N 63-FZ, of 06/08/2020 N 172-FZ, of 07/26 .2019 N 211-FZ, dated July 31, 2020 N 265-FZ), - sales of services provided at airports during international air transportation, as well as for domestic air transportation on routes outside Moscow and the Moscow region (Federal Laws dated December 25, 2018 N 493-FZ, dated 06.06.2019 N 123-FZ). Transaction codes are specified in Section IV of Appendix No. 1 to the Procedure for filling out a VAT return (clause 37.8 of the Procedure for filling out a VAT return). Based on the results of the 4th quarter and 2022 as a whole, it is advisable to check the procedure for offsetting the previously transferred prepayment against the supply of goods, performance of work, provision of services and restoration of VAT, if there was previously a deduction.
The Ministry of Finance in its explanations draws attention to the conclusion of the Constitutional Court on the period for the restoration of VAT in this situation. According to the court and financiers, it is impossible to postpone the period for restoring the tax accepted for deduction in relation to advance payments to the tax period following the period of shipment. That is, if the shipment occurred in the 4th quarter of 2022, but the buyer received the documents in the 1st quarter of 2022, VAT on the advance payment, previously accepted for deduction, must be restored in the 4th quarter of 2022 (Letters of the Ministry of Finance of Russia dated November 3, 2020 N 03 -07-11/95915, dated 11/17/2020 N 03-07-11/99951).
If an organization restored VAT on real estate, which it began to use in non-taxable activities, it is necessary to fill out Appendix 1 to Section 3 (Article 171.1 of the Tax Code of the Russian Federation, clauses 38.8, 39.17 of the Procedure for filling out a VAT return). Taxpayers prepare the application once a year (simultaneously with the declaration for the last tax period) for 10 years, starting from the year in which depreciation on these objects began. The Appendix for the 4th quarter of 2021 reflects data for the current and previous calendar years (Article 171.1 of the Tax Code of the Russian Federation, clause 39 of the Procedure for filling out the VAT return).
The deadline for submitting the VAT return for the 4th quarter of 2022 is January 25, 2022.
VAT evaders - intermediaries who act on their own behalf and are not tax agents must submit an electronic invoice journal. The deadline for submitting the journal for the fourth quarter of 2021 is no later than January 20, 2022.
Income tax reporting
No later than March 28, 20221, you must submit an income tax return for 2022 using a new form (Order of the Federal Tax Service of Russia dated September 11, 2020 N ED-7-3 / [email protected] “On amendments to the annexes to the order of the Federal Tax Service dated 09/23/2019 N ММВ-7-3/ [email protected] (hereinafter referred to as Order N 655).
Separate subsections, sheets and appendices need to be included in the annual declaration only if there is information that should be reflected in them (clause 1.1 of the Procedure for filling out the income tax return).
Changes in income tax reporting are relevant, in particular, for organizations paying dividends to individuals.
According to Order No. 655 in para. 6 clause 1.16 of the Procedure for filling out the income tax return, the words “individuals - shareholders and (or)” are excluded and clause 1.17 of the Procedure is declared invalid. Thus, if an organization pays dividends only to individual participants, it does not have the obligation to submit Sheet 03 as part of the income tax return for 2022 (Letter of the Federal Tax Service of Russia for Moscow dated December 17, 2020 N 24-23/4 / [email protected] ). The annual declaration does not include subsection 1.2 of section. 1 (clause 1.1, 4.8 of the Procedure for filling out the income tax return). For reporting periods, this section is completed by taxpayers who pay monthly and quarterly advance payments. With regard to advance payments for income tax, the specifics of 2022 should be taken into account. Federal Law No. 121-FZ dated April 22, 2020 amended the procedure for paying advance payments in 2022. The income limit, under which it was possible to pay only quarterly advances on income tax, was increased from 15 million rubles. up to 25 million rubles (clause 2 of article 2 of the Federal Law of April 22, 2020 N 121-FZ).
From January 1, 2022, the limit for paying only quarterly advance payments for income tax is again 15 million rubles. on average for the quarter. Therefore, if this limit is exceeded in 2021, monthly advances within the quarter must be additionally calculated and paid.
There is no need to notify the tax office about this (Letter of the Ministry of Finance of Russia dated 03/06/2020 N 03-03-07/16839). This means that taxpayers whose sales income exceeded an average of 15 million rubles in the first, second, third, and fourth quarters of 2022. for each quarter, switch to paying monthly advance payments from the 1st quarter of 2022 (Letter of the Federal Tax Service of Russia dated May 13, 2020 N SD-4-3 / [email protected] ).
The procedure for paying advance payments may change for IT organizations. This is due to the possibility for some companies to apply a reduced income tax rate from January 1, 2022 (3% to the federal budget and 0% to the regional budget). The Ministry of Finance explained that the Tax Code of the Russian Federation does not provide for the specifics of the calculation of advance payments for income tax by such taxpayers. The amount of payment in the first quarter of 2022 is equal to the amount of the monthly payment in the fourth quarter of the previous year. In 2022, when calculating advance payments, the reduced rate was not used and the amount payable for January-March 2022 may be greater than accrued based on the results of the first quarter of 2022.
The resulting overpayment should be offset or returned in the future (Letter of the Ministry of Finance of Russia dated November 17, 2020 N 03-03-06/1/99926).
What happens if you don’t submit your reports on time?
If financial statements are not submitted to the Federal Tax Service of Russia on time, the inspectorate may fine the organization under Article 126 of the Tax Code of the Russian Federation. The fine is 200 rubles. for each document included in the reporting that tax inspectors received late.
When determining the amount of the fine, inspectors are guided by the full list of documents that a specific organization must submit (letter of the Federal Tax Service of Russia dated November 16, 2012 No. AS-4-2/19309, Ministry of Finance of Russia dated May 23, 2013 No. 03-02-07/2 /18285). For example, as part of the financial statements for 2015, the organization must submit the following forms: Balance sheet (see filling out the balance sheet), Statement of financial results, Statement of changes in capital, Statement of cash flows (see ODDS for the procedure for filling out), explanations in tabular and text forms. If an organization fails to submit its financial statements on time, the fine will be 1,000 rubles. (200 rub. × 5).
In addition, for late submission of financial statements at the request of the tax inspectorate, the court may impose a fine in the amount of 300 to 500 rubles from the responsible employee (for example, the head of an organization). (Part 1 of Article 23.1, Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
In each specific case, the perpetrator of the offense is identified individually. In this case, the courts proceed from the fact that the manager is responsible for organizing accounting, and the chief accountant is responsible for its correct maintenance and timely preparation of reports (clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18). Therefore, the chief accountant (an accountant with the rights of the chief) is usually recognized as a violator. And the head of an organization may be found guilty in the following cases:
- the organization did not have a chief accountant at all (resolution of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);
- accounting was carried out by a specialized organization, and it also compiled reporting (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18);
- the reason for the violation was a written order from the manager, with which the chief accountant did not agree (clause 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18).
If you fail to submit financial statements to Rosstat on time or submit them incompletely, an administrative fine will be charged.
An official of an organization faces a fine of 300 to 500 rubles. (to the manager). The organization itself can be fined from 3,000 to 5,000 rubles.
Such sanctions are provided for in Article 19.7 of the Code of the Russian Federation on Administrative Offenses (letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI).
Similar separate fines will apply for late submission of an audit report to Rosstat.
Property tax reporting
The property tax declaration for 2022 must be submitted using the new form no later than March 1, 2022 (Orders of the Federal Tax Service of Russia dated July 28, 2020 N ED-7-21/ [email protected] and dated December 9, 2020 N KCH-7-21 / [email protected] “On amendments to the appendices to the order of the Federal Tax Service dated August 14, 2019 N SA-7-21 / [email protected] ). Order of the Federal Tax Service dated December 9, 2020 N KCh-7-21/ [email protected] will come into force on March 14, 2022. If you submit a declaration taking into account the latest changes, you should ask the tax office about the possibility of accepting it.
In 2022, only real estate assets were subject to property tax. But the declaration for 2022 must include information on the average annual cost of movable property items recorded on the organization’s balance sheet as fixed assets according to accounting rules (paragraph 4, paragraph 1, article 386 of the Tax Code of the Russian Federation, Federal Law dated November 23, 2020 N 374- Federal Law). For this information, the updated declaration provides section 4.
Taxpayers who own only movable property do not have to submit property tax reports (Clause 20, Article 1 of Federal Law No. 63-FZ of April 15, 2019), because Only payers of this tax must submit a declaration on the property tax of organizations (Article 386 of the Tax Code of the Russian Federation).
However, organizations whose property is exempt from taxation on the basis of benefits are taxpayers, since in fact they have an object of taxation. Therefore, they remain obligated to file a tax return. For example, organizations exempt from paying property tax as a support measure during the spread of coronavirus, in sections 2 and 3 of the declaration show the amount written off as a benefit (clauses 5.3, 7.2 of the Procedure for filling out the declaration, Letter of the Federal Tax Service of Russia dated June 10, 2020 N BS-4-21/ [email protected] ).
In addition, tax returns must be submitted by taxpayers whose real estate assets subject to taxation at the average annual value are fully depreciated (clause 1 of Article 374 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated 02/08/2010 N 3-3-05/128). The amount of property tax payable will be zero, information about the value of movable property will be included in the declaration.
The average annual value of movable property related to fixed assets must be indicated for each region, including for separate divisions that have a separate balance sheet. For the future, the legislator is exploring the possibility of making movable property an object of taxation again, but at the same time reducing property tax rates.
Where to take it
Annual financial statements must be submitted:
- to the tax office;
- founders (participants, shareholders);
- to the territorial statistical office.
This procedure follows from part 2 of article 18 of the Law of December 6, 2011 No. 402-FZ and subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation.
In addition, tour operator organizations that do not publish their reports as required by law must submit a copy of their annual financial statements to the Federal Tourism Agency. This obligation is established for them by paragraph 2 of the Procedure approved by order of the Federal Tourism Agency dated August 4, 2009 No. 175. This must be done after submitting the financial statements to the tax office (clause 4 of the Procedure approved by the order of the Federal Tourism Agency dated August 4, 2009 No. 175).
Submit interim (monthly, quarterly) reporting to the owners (founders, shareholders) upon their request (Part 4 of Article 13 of the Law of December 6, 2011 No. 402-FZ). There is no need to submit such reports to either the tax office or statistical authorities.
Situation: is it necessary to submit financial statements to the tax office at the location of a separate division of the organization?
No no need.
According to general rules, financial statements need to be submitted only at the location of the organization’s head office. That is, to the tax office in which it is registered. At the same time, reporting is generated for the entire organization as a whole, taking into account the performance indicators of all its divisions (branches, representative offices, etc.). This is provided for in paragraph 4 of PBU 4/99 and subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation.
An organization has the right, but is not obligated, to submit its financial statements to the inspectorate at the place of registration of its separate division. A similar opinion was expressed by representatives of the Russian Ministry of Finance in letters dated July 7, 2009 No. 03-02-07/1-345, dated March 8, 2008 No. 03-02-07/1-132.
Situation: do you need to submit your financial statements to other organizations or citizens upon their request?
Yes, it is necessary if it is expressly provided for by law.
Accounting data is not classified information. Therefore, the organization is obliged to ensure access to them for all interested users. These could be investors, creditors, banks, suppliers, buyers, etc. This is stated in paragraph 42 of PBU 4/99. But there are no strict deadlines and procedures within which reporting for this category of users must be provided in the legislation. The parties can agree on this themselves. By the way, such conditions are often specified in loan agreements with banks.
In addition, in cases provided for by law, the organization is obliged to publish annual financial statements in the media. For example, if an organization openly places bonds or other equity securities (clause 2 of Article 92 of the Law of December 26, 1995 No. 208-FZ, clause 2 of Article 49 of the Law of February 8, 1998 No. 14-FZ).
Situation: is it necessary to submit annual financial statements to the tax office if the organization did not conduct business during the reporting period?
Yes need.
The organization is obliged to submit financial statements at the end of each reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). The legislation does not provide exceptions for periods in which there was no activity.
Situation: is it necessary to submit financial statements on the activities of a simple partnership to the tax office? The organization is a participant in a simple partnership and conducts its general affairs.
No no need.
After all, the obligation to submit financial statements is provided only for economic entities (Part 2 of Article 13 of the Law of December 6, 2011 No. 402-FZ). And among these are commercial and non-profit organizations (Part 1 of Article 2 of the Law of December 6, 2011 No. 402-FZ). Participants in a simple partnership agreement do not form a new organization (clause 1 of Article 1041 of the Civil Code of the Russian Federation). That is, this association is not an economic entity. Therefore, there is no requirement to submit reports on the activities of a simple partnership to the inspectorate.
How do the indicators of joint activities get to the tax office? Participants in a simple partnership can entrust accounting of the common property of the partners to one of the participating organizations (clause 2 of Article 1043 of the Civil Code of the Russian Federation, clause 12 of PBU 20/03). Such an organization reflects data on joint activities in a separate balance sheet (clauses 17, 18, 19 PBU 20/03). This balance, as well as other information about general affairs necessary for the generation of reporting, tax and other documentation, is communicated to all users, primarily to comrades. The procedure and deadlines for this are initially established in the joint activity agreement. In this case, the period cannot be later than 30 days after the end of the quarter and 90 days after the end of the year (clause 20 of PBU 20/03).
In turn, each of the participants, based on information received from a partner conducting common business, reflects the necessary information about joint activities in its financial statements. The list of such information and the procedure for their reflection is given in paragraph 16 of PBU 20/03. In addition, in the Explanations to the Balance Sheet and the Statement of Financial Results, each of the partners must reflect information about participation in joint activities. In particular, information about the share of participation (contribution) in joint activities, the share in jointly incurred expenses (income received), etc. This is stated in paragraph 2 of paragraph 16, paragraphs 22 and 23 of PBU 20/03.
When the agreement on joint activity ceases to be valid, the partner conducting common affairs draws up a liquidation balance sheet. In this case, the property due to each partner as a result of the division is taken into account as repayment of his contribution to the joint activity. This is stated in paragraph 21 of PBU 20/03 and paragraph 2 of Article 1050 of the Civil Code of the Russian Federation. Such a report, as well as a separate balance sheet, does not need to be submitted to the inspection (Clause 1, Article 48 of the Civil Code of the Russian Federation).
There is no requirement to draw up an interim liquidation balance sheet when terminating the activities of a simple partnership. This report should be prepared only by legal entities (organizations) (Article 17 of the Law of December 6, 2011 No. 402-FZ).
There is no need to inform the tax inspectorate about the liquidation of a simple partnership, again for the reason that such an association is not recognized as a participant in tax legal relations (Article 9 of the Tax Code of the Russian Federation, paragraph 1 of Article 1041 of the Civil Code of the Russian Federation). Each participant will reflect information about the closure of a simple partnership in his Explanations to the Balance Sheet and the Statement of Financial Results. Data will appear in reports for the period in which the joint venture agreement expired. This conclusion follows from the provisions of paragraphs 27 PBU 4/99, 22 PBU 20/03.
An example of how to reflect the liquidation of a simple partnership in accounting
Alpha LLC and Proizvodstvennaya LLC entered into an agreement on joint activities. “Alpha” was appointed as a comrade in charge of general affairs. Cash deposits in the total amount of RUB 3,000,000. The partnership participants contributed equally.
Due to the expiration of the contract, the joint activity is terminated, while the remaining property and funds are distributed in proportion to the value of the partners’ contributions to the common cause.
The following balances are listed on a separate balance sheet of the joint activity:
- 600,000 rub. (according to the debit of account 10 “Materials”, line “Inventories” of the Balance Sheet);
- RUB 2,400,000 (according to the debit of account 51 “Current accounts”, line “Cash” of the Balance Sheet);
- 3,000,000 rub. (according to the credit of account 80 “Deposits of partners”, line “Authorized capital (share capital, authorized capital, contributions of partners)” of the Balance Sheet).
In accounting (on a separate balance sheet), Alfa reflected property distribution operations as follows:
Debit 80 Credit 51 – 1,200,000 rub. – part of the unused funds was returned to Alpha;
Debit 80 Credit 10 – 300,000 rub. – some of the unused materials were returned to Alpha;
Debit 80 Credit 51 – 1,200,000 rub. – part of the unused funds was returned to the “Master”;
Debit 80 Credit 10 – 300,000 rub. – some of the unused materials were returned to the “Master”.
After carrying out these operations on all accounts, zero balances are formed on the balance sheet of the joint activity. Thus, all settlements under the simple partnership agreement are completed.
In the liquidation balance sheet of a simple partnership at the end of the reporting period, the lines “Inventories”, “Cash” and “Authorized capital (share capital, authorized capital, contributions of partners)” reflect zeros.
Reporting on transport and land tax
There is no need to submit transport and land tax returns for reporting for 2022 (Federal Laws dated 04/15/2019 N 63-FZ and 09/29/2019 N 325-FZ, Orders of the Federal Tax Service of Russia dated 07/05/2019 N ММВ-7-21/ [email protected] , dated 09/04/2019 N ММВ-7-21/ [email protected] and dated 02/25/2020 N ED-7-21/ [email protected] , Letters of the Federal Tax Service of Russia dated 04/17/2019 N BS-4-21 / [email protected] , dated 10/31/2019 N BS-4-21/ [email protected] and dated 01/16/2020 N BS-4-21/ [email protected] ).
You must independently calculate and pay taxes by March 1, 2022. Then the tax inspectorate will send the taxpayer a message with its calculation (Information of the Federal Tax Service of Russia “. From 2022, the obligation to submit declarations on transport and land taxes is canceled for organizations”). If the data does not match, explanations should be sent to the Federal Tax Service (Letters of the Federal Tax Service of Russia dated September 10, 2020 N BS-4-21/ [email protected] , dated July 17, 2020 N BS-4-21/ [email protected] , Letter of the Ministry of Finance of Russia dated June 19. 2019 N 03-05-05-02/44672).
Reporting for 2022 will differ from previous periods in many respects. Perhaps, only taxpayers using the simplified tax system will not be affected by serious changes in legislation at the end of 2022; the rules for recognizing income and expenses remain the same, the declaration has not changed (Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3 / [email protected] ).
