Deadlines for paying taxes and fees: is it possible to postpone

Types of taxes and fees paid by legal entities

Organizations using OSNO are tax payers:

• at a profit;
• property;
• water;
• land;
• transport;
• gambling business;
• use of animal objects.

In addition, they pay VAT, personal income tax, excise taxes, mineral extraction tax, trade tax, state duties and insurance premiums, payments for negative impact on the environment, and environmental tax.

The use of special regimes (STS, Unified Agricultural Tax, production sharing agreement) either exempts the organization from paying basic taxes (profit, VAT, property), replacing them with a single corresponding tax (STS, Unified Agricultural Tax), or allows the use of a system of benefits that applies to almost everything paid by the organization taxes (production sharing agreement). The special PSN regime can only be used by individual entrepreneurs.

When applying the simplified tax system, a legal entity must (if there are grounds) pay all taxes, except those that are replaced by a single tax. According to the Unified Agricultural Tax, the situation is somewhat different. Under it, no trade tax is paid (clause 2 of Article 411 of the Tax Code of the Russian Federation), and excise taxes, mineral extraction tax, gambling tax and fees for the use of wildlife are incompatible with this regime by definition.

The deadlines for paying taxes are established either by the Tax Code of the Russian Federation (federal level taxes, taxes under special regimes, trade tax, gambling tax, and from 2022 - transport and land taxes), or by regional laws (property tax). However, in any case, they are subject to the rule of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: if the established payment deadline falls on a weekend, then it is postponed to the next working day closest to it. In accordance with this rule, the last days of tax payment deadlines in 2022 are reflected in our tables.

In our article we will not consider payments that are quite rare among ordinary organizations: gambling tax, tax on income on state and municipal securities, fees for the use of wildlife and the tax system when implementing a production sharing agreement.

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Normative base

• Order of the Federal Tax Service of the Russian Federation dated September 23, 2019 N ММВ-7-3/ [email protected] “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form”
• Tax Code of the Russian Federation (Part Two), Chapter 25. INCOME TAX OF ORGANIZATIONS
• Letter of the Federal Tax Service of Russia dated January 09, 2017 No. SD-4-3/ [email protected] “On changing the procedure for accounting for losses of past tax periods”
• Federal Law of September 29, 2019 N 325-FZ (as amended on March 26, 2020) “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”

Features of paying regional and local taxes

The deadlines for paying property tax, as well as the obligation (or optionality) of accrual and payment of advance payments on it, are established by regional laws. Organizations that are obligated to pay property taxes need to familiarize themselves with the relevant laws of the constituent entities of the Russian Federation, since the deadlines for paying these taxes by region can vary significantly. For this reason, we do not present them in our tables, which are of a general nature.

As for transport and land taxes, from 01/01/2021 the deadlines for their payment are the same for all territories and are fixed at the federal level. Regional and local authorities no longer have the authority to determine payment dates. Taxes for the year must be paid no later than March 1 of the following year, and advances must be paid no later than the last day of the month following the reporting period. The new procedure applies starting with annual payments based on the results of 2020.

The procedure for filling out the income tax return for the first half of 2022

It is mandatory to fill out:

• title page,
• subsection 1.1 and 1.2,
• Sheet 02 and appendices to it: N 1 and N 2.

The remaining sheets, sections and appendices are needed only if you had operations reflected in them. On the title page in the line “Tax (reporting) period” you need to indicate code 31.

In Appendix No. 1 to Sheet 02, it is necessary to reflect revenue and non-operating income for the six months. Appendix No. 2 contains direct, indirect and non-operating expenses and losses.

The total amounts of all income, expenses and losses from the applications should be transferred to Sheet 02. In line 180, calculate the profit tax for the six months, and in line 210, the total amount of advance payments that had to be paid since the beginning of the year. A positive difference between them means an additional payment, a negative difference means a reduction.

The total amount of monthly payments for the 3rd quarter must be reflected in line 290, it is equal to the difference between line 180 of the declaration for the half-year and line 180 of the declaration for the 1st quarter. Line 320 of Sheet 02 does not need to be filled out.

In subsection 1.2, it is necessary to calculate monthly payments for the 3rd quarter according to payment terms. Each payment to the federal budget is equal to 1/3 of line 300 of Sheet 02, to the regional budget - 1/3 of line 310. If the indicators of these lines are not divisible by 3, the balance must be added to the payment for the third term.

In subsection 1.1 you need to indicate the amount to be paid additionally or reduced based on the results of the six months to the federal and regional budgets.

Tax payment table for the 1st quarter of 2021

Tax payment table for the 2nd quarter of 2021

Tax payment table for the 3rd quarter of 2021

Tax payment table for the 4th quarter of 2022

Description of quarterly calculation of monthly advances

The procedure for calculating quarterly advances payable monthly is more complicated. The main step in their calculation is the same as for advances accrued and paid quarterly. That is, at the end of the next quarter, the entire payment amount corresponding to the profit actually received for the reporting period is formed in relation to it.

But in addition, one more action is performed: for the quarter following the completed reporting period, another amount is accrued for payment as advances, which is equal to the additional tax accrued for the last of the quarters of the just completed reporting period.

It is not necessary to take into account the amounts of payments made during the same period. That is, the calculation of advances on profit for the 4th quarter actually comes down to establishing the amount of tax accrued additionally for the 3rd quarter. Moreover, in order to show the income tax advance for the 4th quarter in the reporting, both the total volume of this amount and its division by budget are important.

Amounts related to budgets will have to be divided into 3 equal parts, each of which will correspond to the amount of the monthly advance payment on profit to the corresponding budget paid in the 4th quarter (clause 2 of Article 286 of the Tax Code of the Russian Federation). Amounts must be expressed in whole rubles, and if the total value is not divided into equal parts, then the one that will be paid last is subject to adjustment.

The calculation will become even more complicated if the taxpayer has separate divisions, due to which all divisions (including the head office) will have to divide not only the tax payable at the end of the reporting period, but also the advances accrued for the coming quarter intended for the regional budget.