Non-working days from October 30, 2022, postponement of reporting deadlines and other measures to support businesses affected by COVID-19

Special situations when submitting reports

If an organization ceases operations in October 2022, it generates final reports for all taxes and submits a balance sheet with all attachments. Managers of new legal entities want to know when to submit financial statements if the company was created in October 2022 - this depends on the legal form. If we are talking about a commercial company, then it will report for the year, until March 30 of the next year. Budgetary and financial companies report quarterly and monthly.

IMPORTANT!

All new organizations, even those that do not have employees and do not have an employment contract with the sole founder-director, are required to report monthly to the Pension Fund in the SZV-M form. The report contains information about the director.

There are no separate reporting requirements for new organizations; they submit all reports, including accounting reports, according to a standard schedule. Therefore, the deadlines for submitting reports, if the LLC was opened in October 2022, do not differ from those provided for other legal entities under similar taxation regimes.

Some taxes (their amounts and frequency) are established by regional and local authorities; find out about such obligations in the territorial department of the Federal Tax Service of Russia or in the local administration.

Accountant calendar for October 2022

October 9, 2022

Insurance against industrial accidents and occupational diseases:

—

In the event of incomplete use of the amounts of insurance premiums for financial support of preventive measures in 2022, policyholders report this to the territorial body of the Social Insurance Fund.

October 14, 2022

Corporate income tax:

—

taxpayers pay tax on income in the form of interest on state and municipal securities for September 2020;

—

taxpayers for whom the tax reporting period is a quarter pay tax on income in the form of interest on state and municipal securities for 9 months of 2020.

October 15, 2022

Insurance contributions for compulsory social, pension, medical insurance:

—

Payers of insurance premiums pay contributions to the Federal Tax Service of the Russian Federation for September 2022.

Insurance against industrial accidents and occupational diseases:

—

policyholders pay insurance premiums to the Social Insurance Fund for September 2020.
Excise taxes:
—

taxpayers producing alcoholic beverages and (or) excisable alcohol-containing products in Russia pay an advance payment for October 2020.

Individual (personalized) accounting in the compulsory pension insurance system:

—

policyholders submit information in the SZV-M form about each insured person working for them for September 2022.

October 19, 2022

Excise taxes:

—

taxpayers who have paid an advance payment of excise duty on alcohol and (or) alcohol-containing products shall submit to the tax authority documents confirming payment of the advance payment for October 2022. For the purpose of exemption from payment of advance payment of excise tax, taxpayers submit to the tax authority a bank guarantee and a notice of exemption from payment of advance payment of excise tax

October 20, 2022

Single tax on imputed income for certain types of activities:

—

taxpayers submit a tax return for the third quarter of 2022.

Information on the average number of employees:

—

organizations created (reorganized) in September 2022 provide information for September

Indirect taxes:

—

taxpayers pay taxes on imported goods registered in September 2022 (the payment deadline stipulated by the leasing agreement (contract) occurred in September) and submit a tax return

Gambling tax:

—

taxpayers submit a tax return and pay taxes for September 2022.

Fee for the use of aquatic biological resources:

—

taxpayers pay a regular fee

Declaration of production, turnover, use of ethyl alcohol, alcoholic and alcohol-containing products, use of production facilities:

—

organizations engaged in the production, circulation and (or) use of ethyl alcohol, alcoholic and alcohol-containing products and individual entrepreneurs engaged in the retail sale of beer and beer drinks, cider, poire and mead, submit declarations for the third quarter of 2022.

Water tax:

—

taxpayers submit a tax return and pay tax for the third quarter of 2022.

Simplified tax declaration:

—

taxpayers for one or more taxes who do not carry out transactions that result in the movement of funds in their bank accounts (at the organization's cash desk), and who do not have objects of taxation for these taxes, submit a single (simplified) tax return for these taxes for 9 months of 2022.

Fee for negative impact on the environment:

—

persons obligated to pay a fee, with the exception of small and medium-sized businesses, make an advance payment for the third quarter of 2022.

Insurance against industrial accidents and occupational diseases:

—

policyholders submit calculations to 4-FSS for accrued and paid insurance premiums for 9 months of 2022 on paper

October 26, 2022

Personal income tax:

—

individual entrepreneurs and persons engaged in private practice pay an advance tax payment for 9 months of 2022 on the basis of a tax notice.

Mineral extraction tax:

—

taxpayers pay taxes for September 2022.

Single tax on imputed income for certain types of activities:

—

taxpayers pay a single tax for the third quarter of 2020.

VAT:

—

taxpayers (tax agents) submit a tax return and pay 1/3 of the tax amount for the third quarter of 2020;

—

persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, pay tax and submit a tax return for the third quarter of 2022.

Trade fee:

—

Payers pay the fee for the third quarter of 2022.

Simplified taxation system:

—

taxpayers pay an advance tax payment for 9 months of 2022.

Insurance against industrial accidents and occupational diseases:

—

policyholders submit calculations to 4-FSS for accrued and paid insurance premiums for 9 months of 2022 in the form of an electronic document

October 28, 2022

Corporate income tax:

—

taxpayers pay the 1st monthly advance tax payment for the fourth quarter of 2022 (for organizations paying only quarterly advance payments, see Article 286 of the Tax Code of the Russian Federation);

—

tax agents submit calculations based on the results of the reporting period;

—

taxpayers who calculate monthly advance payments based on actual profit received submit a tax return and pay the advance payment for September 2022;

—

taxpayers for whom the tax reporting period is a quarter submit a tax return and pay an advance payment for the third quarter of 2022.

October 30, 2022

Insurance contributions for compulsory social, pension, medical insurance:

—

Payers submit to the Federal Tax Service calculations of insurance premiums for 9 months of 2022.

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reports to all regulatory authorities is quick and convenient!
"Online Sprinter" works from a browser. It contains all the current formats for tax and other reporting. They are updated regularly. Convenient and intuitive interface can be configured by the user. Importing reports from other programs is extremely simple.

You can evaluate the ease of working with Online Sprinter by using the demo version of the service.

The 1C: Electronic Reporting service is already part of a number of 1C programs. Or common software versions can be integrated without problems. “1C: Electronic Reporting” does not require separately uploading information - the program itself generates packages for further sending to inspection institutions based on the documents available in 1C.

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Financial statements

State employees are required to submit accounting reports for the past 9 months. The composition and content of accounting records for public sector institutions is determined by:

• Instruction No. 33n - for budgetary and autonomous institutions;
• Instruction No. 191n - for government institutions and authorities.

Commercial organizations are not required to prepare interim financial statements, but many accountants prepare a balance sheet for 9 months of the year. This allows:

1. Identify counting and arithmetic errors in accounting.
2. Correct any shortcomings.
3. Find unrecorded transactions and facts of economic activity.
4. Initiate reconciliations of mutual settlements with counterparties.
5. Reduce the amount of overdue debt at the end of the year.
6. Eliminate overpayments and arrears of taxes and contributions.
7. Eliminate arrears in staff salaries.

The preliminary balance sheet is drawn up according to general rules. There is no need to approve the report or submit it to the tax authority.

Financial reporting of public sector employees

Budgetary institutions report in a special manner. There are separate rules for maintaining accounting (budget) records for them. Individual forms and accounting forms have been approved. Unlike commercial structures, public sector employees are required to submit financial reports more often. These are monthly and quarterly forms. Financial reports in October for public sector employees:

• f. 0503725 - reflects information about consolidated settlements made in the institution;
• f. 0503737 - discloses information about the implementation of the PFHD by the institution as of October 1;
• f.0503738 - shows data on all obligations of the institution assumed during the reporting period;
• f. 0503723 - deciphers information about the movement of cash assets of the organization;
• f. 0503769 - details the indicators of receivables and creditors as of the reporting date;
• f. 0503779 - reveals the value of the organization’s cash balances in the context of personal accounts as of October 1;
• f. 0503295 - analyzes information on the execution of judicial penalties aimed at fulfilling the monetary obligations of institutions;
• f. 0503760 - text explanation for the provided forms, reveals the main indicators of financial statements, details information about existing deviations.

Moreover, the deadlines for submitting accounting forms are established by higher-level managers of budget funds or founders of organizations. Specific dates for submitting reports are communicated to reporting institutions in the prescribed manner.

Mandatory payments October

In addition to the reporting deadlines, the tax calendar for October 2022 also provides for the payment of mandatory payments to the budget and extra-budgetary funds. Payment deadlines:

Tax forms in October

Reporting to the Federal Tax Service is the main category of information that almost all economic entities are required to provide. The composition and structure of the forms depend on the tax regime and type of activity. The table contains what to submit to the accountant in October 2020 at the Federal Tax Service.

Statistical reporting

In addition to tax and accounting forms, companies and entrepreneurs submit statistical reports. The list of mandatory reporting forms is determined for each respondent individually. Find out what reporting is provided for legal entities and individual entrepreneurs in October on the official website of Rosstat. To obtain information, simply enter the company's TIN. Some forms and deadlines have changed. From 2022, all statistical reporting is submitted only in electronic form (Law No. 500-FZ of December 30, 2020). For delivery, a qualified electronic digital signature of the head of the organization is required.

VAT submission by October 25

VAT payers who are not exempt from the obligation to pay it must submit a declaration for the third quarter no later than October 25, 2021 . Reporting is submitted electronically.

Please note: in October 2021, the updated VAT declaration form will be used for the first time. The changes relate to imported goods subject to traceability.

If there were no VAT accruals and deductions in the third quarter of 2021, you are required to submit zero reporting.

The first VAT payment for the third quarter must be made no later than 10/25/21 . According to paragraph 1 of Art. 174 of the Tax Code of the Russian Federation, the payment amount is equal to 1/3 of the tax paid.

For example, if the declaration for the third quarter indicates the amount of 120,000 rubles, no later than 10/25/21 you need to transfer 40,000 rubles. (RUB 120,000 ÷ 3).

Submission of income tax report by October 28

Companies obligated to pay income tax must submit a tax return (calculation) for income tax for the 3rd quarter of 2021 no later than 10/28/21 . The declaration, which is completed in October 2021, is interim. It is presented in a simplified form.

Clause 3 art. 80 of the Tax Code of the Russian Federation establishes: the method of submitting the declaration depends on the number of employees in the previous calendar year (for newly created companies - on the current number of employees).

1. If the number of employees exceeds 100 people, reporting is submitted only in electronic form.
2. If the number of employees is 100 or less , reporting is submitted in paper or electronic form at the discretion of the taxpayer.

According to Art. 287 of the Tax Code of the Russian Federation, the advance payment of income tax is paid no later than October 28, 2021 . Moreover, from 10/01/21, when repaying debts for previous periods, field 106 of the payment order “Base of payment” is filled out in a new way.

Submission of RSV by November 1

The last day on which a calculation of insurance premiums for the third quarter of 2021 can be sent to the tax service is 11/01/21 (since 10/31/21 falls on a Sunday).

According to paragraph 10 of Art. 431 of the Tax Code of the Russian Federation, the method of filing the DAM depends on the number of employees in whose favor payments were accrued:

1. If there are more than 10 , reporting is sent electronically.
2. 10 or fewer employees , reporting is sent in paper or electronic form.

Reporting calendar in 2022: quarterly

Previously, we posted on the website a calendar of deadlines for submitting tax reports and reporting to funds for the entire 2022 year. It is compiled according to the logic: “Where are we renting? - when do we hand over?

Now we post the calendar quarterly.
He will help you plan your work monthly. The logic of the calendar: “due date – what and where are we submitting?” You can also download the quarterly reporting calendar in Word format. Q1 2022: reporting deadlines

More on the topic:

Reporting to the Pension Fund in 2022: the most important
Q2 2022: reporting deadlines

More on the topic:

What are the consequences of untimely submission of the SZV-M form for a working pensioner?
III quarter of 2022: reporting deadlines

More on the topic:

Is it necessary to submit the SZV-TD form for the general director
in the fourth quarter of 2022: reporting deadlines

Blog

Submit your UTII declaration for the third quarter of 2022

Who rents: Organizations and individual entrepreneurs carrying out business activities subject to a single tax in territories where a single tax has been introduced.
More details:

Submit electronically to the tax authorities a log of received and issued invoices for the third quarter of 2019

Who rents it out: Persons who do not have VAT obligations, or are exempt from them (not tax agents), when carrying out intermediary activities on behalf of the commission agent (agent), or on the basis of transport expedition contracts, as well as when performing the functions of a developer.

More details:

Submit Form 4-FSS on paper for 9 months of 2019

Who donates: Payers of insurance premiums who make payments and other benefits to individuals.

More details:

Submit on paper “zero” reporting in Form 4-FSS for the nine months of 2022

Who rents: Legal entities of any organizational and legal form who are policyholders.

More details:

Submit a report on the use of insurance premiums to finance preventive measures in the Social Insurance Fund for the third quarter of 2019

Who rents: Insurers under compulsory social insurance against accidents at work and occupational diseases.

More details:

Submit the DSV-3 form to the Pension Fund for the third quarter of 2022

Who donates: The employer of the insured person who pays additional insurance contributions to the funded part of the labor pension.

More details:

Submit a single (simplified) tax return for 9 months of 2022

Who submits: Taxpayers who do not carry out transactions that result in the movement of funds in their bank accounts (at the organization's cash desk), and who do not have objects of taxation for these taxes.

More details:

Submit a declaration and pay indirect tax on imported goods for September 2022

Who submits it: Taxpayers when importing goods from the territory of the EAEU member states.

More details: ;

Submit a declaration and pay the water tax for the third quarter of 2019

Who rents it out: Organizations and individuals engaged in special and (or) special water use.

Read more: Tax Code of the Russian Federation Art. 333.8

Provide notice of maximum retail prices for each brand (each name) of tobacco products from November 2019

Who applies: Taxpayers who are subject to combined tax rates when determining the estimated cost of tobacco products.

More details:

Pay fees and provide information on the number of aquatic biological resources subject to removal from their habitat as permitted bycatch for September 2022

Who submits: Organizations and individual entrepreneurs engaged in the extraction (catch) of aquatic biological resources.

More details:

Submit a declaration and pay the gambling tax for September 2022

Who rents: Organizations engaged in entrepreneurial activities in the field of gambling business.

More details: