New income tax return for 2022 - make no mistake

The Federal Tax Service of Russia, by its order dated September 11, 2020 No. ED-7-3/ [email protected] , made changes to the income tax return form. The current form was approved by order of the Federal Tax Service dated September 23, 2019 No. ММВ-7-3/ [email protected] and is used for reporting for 2022.

Most of the amendments made to the 2022 income tax return are technical in nature.

Indeed, the important change in the income tax return does not affect a large group of companies. Those who are included in the register of agreements on the protection and promotion of investments in accordance with Federal Law No. 69-FZ dated 04/01/2020.

List of changed pages in the income tax return for 2022

• sheet 02 “Tax calculation”
• Appendix No. 4 to Sheet 02 “Calculation of the amount of loss or part of a loss that reduces the tax base”

Previously on the topic:

What changes in 2022 and 2022 affected the income tax return?

• Appendix No. 5 to Sheet 02 “Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions”
• Section A “Calculation of investment tax deduction from advance payments and taxes subject to credit to the budget of a constituent entity of the Russian Federation” of Appendix No. 7 to Sheet 02 “Calculation of investment tax deduction”
• Section D “Calculation of the reduction in the amount of advance payments and corporate income tax subject to credit to the federal budget when the taxpayer applies an investment tax deduction” of Appendix No. 7 to Sheet 02 “Calculation of the investment tax deduction”
• Sheet 04 “Calculation of corporate income tax on income calculated at rates different from the rate specified in paragraph 1 of Article 284 of the Tax Code of the Russian Federation”
• page with barcode “00214339” in sheet 08 “Income and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment”
• Appendix No. 2 to the declaration.

Deadlines for submitting reports in 2021 to the Pension Fund of Russia

The following reports must be submitted to the Pension Fund:

Appendix 2 of the income tax return for companies for 2020

Companies that have entered into an agreement on the protection and encouragement of investments and are included in the register of agreements on the protection and encouragement of investments under Law No. 69-FZ in Appendix 2 to the income tax return will indicate information on income (expenses) received (incurred) during the execution of the said agreement.

On this topic:

Current income tax 2022: how will we reflect it in the annual report?

Appendix 2 in the old income tax return form for 2019

Previously, in Appendix 2 of the income tax return, for example, for 2022, it was necessary to reflect information about the income of an individual paid to him by the organization from transactions with securities, financial instruments, etc.

Then, Federal Law No. 321-FZ of September 29, 2019 introduced amendments to the Tax Code of the Russian Federation, which, in particular, abolished paragraph 4 of Article 230 of the Tax Code of the Russian Federation, obliging the income tax return to reflect information on the income of individuals from transactions with securities and payments on them.

Postponement of tax reporting deadlines

At the same time, the Government of the Russian Federation received the right to extend the deadlines for submitting tax returns/calculations, financial statements and other documents submitted by organizations and individual entrepreneurs to the tax authorities (clause 6, clause 1, article 1 of Federal Law No. 102-FZ dated 01.04.2020). New deadlines for submitting tax reports are established by government decree No. 409 dated April 2, 2020.

The submission deadline has been postponed by 3 months:

• tax returns and calculations for advance payments (except for VAT returns and calculations for insurance premiums), the submission deadline for which is March-May 2022;
• accounting statements.

The submission deadline has been postponed until May 15, 2022:

• tax returns for VAT and calculations for insurance premiums for the first quarter of 2022.

The deadline for submission has been extended by 20 working days:

• documents, explanations and other information at the request of the tax authorities, received from March 1 to June 1, 2022.

The deadline for submission has been extended by 10 working days:

• documents, explanations and other information on requirements relating to VAT.

In addition, the law revises Article 6.1 of the Tax Code of the Russian Federation (clause 4 of Article 1 of Federal Law No. 102-FZ dated 01.04.2020), establishing the procedure for calculating the deadlines established by the legislation on taxes and fees.

In accordance with the changes, if the deadline for submitting reports or paying taxes falls on a weekend, non-working holiday or non-working day established by presidential decree, this deadline is postponed to the first working day.

Let us remind you that according to the current rules, the deadline is postponed only in cases where it falls on a weekend or a non-working holiday.

Sheet 2 and Appendices 4 and 5 to sheet 2 of the income tax return for 2022

For a number of organizations, codes have been set for the line “Taxpayer Attribute”.

• Code 15 – organizations that hold licenses to use subsoil plots and apply a reduced rate of income tax paid to the budget of a constituent entity of the Russian Federation.
• Code 16 – organizations that carry out activities in the production of liquefied natural gas and/or processing of hydrocarbons into goods.
• Code 17 – organizations that work in the field of information technology.
• Code 18 – organizations – residents of the Arctic zone of the Russian Federation.
• Code 19 – organizations carrying out activities in the design and development of electronic components and electronic (radio-electronic) products.

Deadline for submitting reports in 2021 to the Social Insurance Fund

The deadline for submitting 4-FSS depends on the method of submitting the calculation:

Reporting to funds

Despite the reform in insurance coverage, the procedure for submitting reports to extra-budgetary funds has been partially preserved. You will have to submit information to the Social Insurance Fund about calculated contributions for injuries on employee salaries. Report to the Pension Fund about the length of service and the number of insured persons.

Calculation 4-FSS

The form is fixed by FSS Order No. 381 dated September 26, 2016. They plan to update it.

Order of the Ministry of Labor No. 182n dated April 30, 2013 explains who submits data to the Social Insurance Fund on the average monthly salary for 2 years; such information is not provided to the Social Insurance Fund. A certificate of average salary of 182n is issued to the employee on the day of termination of work.

IMPORTANT!

The deadline for submitting a calculation to the Social Insurance Fund directly depends on the method of submitting data.

The table shows the deadlines for submitting paper and electronic 4-FSS:

The method of provision is determined by the average number of employees:

• up to 25 people - allowed on paper or electronically;
• 25 or more employees - only in electronic format.

Read more: “Sample for filling out form 4-FSS in 2022”

Fines: 5% of the amount of insurance coverage payable for each full or partial month of delay. No more than 30%, but not less than 1000 rubles. Officials - a fine under Art. 15.33 Code of Administrative Offenses of the Russian Federation - from 300 to 500 rubles.

SZV-M

The new monthly report form is enshrined in Resolution of the Board of the Pension Fund of the Russian Federation No. 103p dated April 15, 2021.

Report by the 15th day of the month following the reporting month. The table shows the deadlines for salary reports in 2022 (information about insured persons) to the Pension Fund of the Russian Federation:

It is allowed to submit reports earlier than the deadline, but only if verified information is available.

If the reporting form includes information about 25 employees or more, then report only electronically. Other policyholders have the right to report on paper.

Read more: “Reporting SZV-M: step-by-step instructions for filling out”

SZV-TD

A report in the SZV-TD form is information about the work activity of a registered person. In essence, this is an electronic work book. Not all policyholders report, but only those whose staff has undergone personnel changes. The grounds for filling out and submitting the SZV-TD include:

• conclusion of a new employment contract;
• termination of an employment contract or agreement with an employee;
• assignment of qualifications, transfer to another job, other personnel changes that require reflection in the work book;
• submission by an employee of an application to choose the method of maintaining a work record in 2022 and subsequent years.

Read more: “How to fill out a new monthly report SZV-TD”

They submit reports to the Pension Fund on a monthly basis (but only during personnel movements). In the event of a transfer to another permanent job, an employee submitting an application to continue maintaining a paper work record book or providing information about work activity, submit information for the formation of electronic work records by the 15th day of the month following the reporting month. If an employee was fired or hired, report in the SZV-TD form no later than the working day following the day the order was issued. From July 1, 2021, fill out the information using the updated form from Resolution of the Board of the Pension Fund of the Russian Federation No. 730p dated December 25, 2019.

SZV-STAZH

The report form is fixed by Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2018.

The report is submitted annually, before March 1 of the year following the reporting year:

• for 2022 - 03/01/2022;
• 2022 - 03/01/2023.

Read more: “Fill out and submit the SZV-STAZH form to the Pension Fund of Russia”

Responsibility for failure to submit SZV-M, SZV-TD and SZV-STAZH is 500 rubles for each employee. The fine for officials is similar - from 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

If the due date falls on a holiday or weekend, then reports are submitted on the first working day.

Reporting for the 2nd quarter into statistics

The responsibilities of any company and individual entrepreneur include submitting information to statistical authorities. The composition of such reporting must be clarified in the territorial offices of Rosstat.

Even if you are sure what such a set includes, it would not be amiss to once again clarify the list of reports for the 2nd quarter of 2022 - perhaps you are included in the sample, and you need to submit some of the statistical reports in the near future.

Each report has its own reporting period. For example, for only one deadline, 06/04/2021, the following are submitted:

• Information on the volume of paid services to the population by type (form No. P (services));
• Information on the production and shipment of goods and services (form No. P-1);
• Information on the production of products by a small enterprise (form No. PM-prom);
• Information on the trade turnover of a small enterprise (form No. PM-torg);
• other statistical reports.

You can find out which reports your company is required to submit and within what time frame on the Rosstat website.

How to use this service, see here.

You can view the full calendar for submitting statistical reports for 2022 in ConsultantPlus by receiving free trial access to the system.

Reporting for the 2nd quarter to the Pension Fund and the Social Insurance Fund

The Pension Fund and the Social Insurance Fund are expecting their portion of reports for the 2nd quarter of 2022. For the necessary information on submitting reports for the 2nd quarter of 2022, see the table below:

We remind you that a report on the use of contributions “for injuries” is a mandatory companion to the calculation in Form 4-FSS for a certain group of policyholders ─ details here .

For the lack of social insurance reporting and for being late with it, financial punishment is provided.

We will tell you about its size using the link .

Do not forget that thanks to the Decree of the Government of the Russian Federation “On interaction between the MFC and government bodies” dated September 27, 2011 No. 797, policyholders now have another way to submit social insurance reports - through the MFC. However, this method has one significant drawback - reporting is accepted without an input check using control ratios. Therefore, submitting reports in this way will require subsequent clarification in the Social Insurance Fund of the absence of errors and confirmation of the fund’s acceptance of the report.

Find out what other documents and information can be sent to the FSS through the MFC from this article.

In addition to SZV-M, the SZV-TD form is also submitted to the Pension Fund. Read about the timing of its submission here.

You will find a line-by-line algorithm for filling out this report in K+. Get trial access and proceed to the HR Guide.