The expert “What to do Consult” talks about filling out accounting and tax reporting for 2022, as well as the main deadlines for submitting reports and changes in forms.
For convenience, the information is presented in the form of a table on the main deadlines and forms for submitting reports for 2022.
| P/n | Tax reporting, balance sheet | Reporting deadlines | Reporting forms | What to consider when submitting reports |
| 1. | Balance sheet | for 2022 - no later than 03/31/2022 | In 2022, the accounting reporting forms approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n are used (as amended on April 19, 2019) | Small businesses can submit simplified reporting |
| 2. | Income tax return | for 2022 - no later than March 28, 2022 | The income tax return form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] (as amended on October 5, 2021) | Tax officials have updated the profit declaration form and adjusted the procedure for filling it out. Innovations will be applied from 2022, that is, you will need to report on this form for 2022. |
| 3. | Declaration according to the simplified tax system IP on the simplified tax system | for 2022 - no later than 03/31/2022 for 2022 - no later than 05/04/2022 | The form of the tax declaration paid in connection with the application of the simplified tax system and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated December 25, 2020 No. ED-7-3/ [email protected] | Submit your declaration under the simplified tax system for 2022 using the new form. The main change is that lines for the tax rate indicator have appeared |
| 4. | VAT declaration | for the fourth quarter 2022 - no later than 01/25/2022 for the first quarter 2022 - no later than 04/25/2022 | The VAT declaration form and the procedure for filling it out are given in Appendices 1, 2 to the Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] (as amended on March 26, 2021) | The Federal Tax Service has prepared changes to the VAT return, the procedure for filling it out and its format. It is expected that the changes will be applied starting from the declaration for the first quarter of 2022 |
| 5. | Property tax declaration | for 2022 - no later than March 30, 2022 | The declaration must be submitted in the form given in Appendix 1 to the Order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21 / [email protected] (as amended on June 18, 2021) | The property tax return for 2022 is submitted using a new form |
| 6. | Declaration on Unified Agricultural Tax | for 2022 - no later than 03/31/2022 | The declaration form for the unified agricultural tax was approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/ [email protected] (as amended on December 18, 2020) | |
| 7. | Declarations for 6-NDFL | for 2022 - no later than 03/01/2022 | Form 6-NDFL and the Procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] (as amended on September 28, 2021) | 6-NDFL for 2022 is submitted using a new form; it includes a certificate of income of individuals instead of the canceled 2-NDFL. |
| 8. | Single simplified declaration | for 2022 - no later than 01/20/2022 | The EUD form and the procedure for filling it out were approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n | A EUD can be submitted if during the reporting period there was no movement of money in the cash register and bank accounts, as well as no object of taxation with VAT and income tax |
| 9. | Declaration in form 3-NDFL (submit only individual entrepreneurs) | for 2022 – no later than 05/04/2022 | Fill out the 3-NDFL declaration in the form approved by Order of the Federal Tax Service of Russia dated October 15, 2021 No. ED-7-11/ [email protected] | Under the general taxation system, individual entrepreneurs pay personal income tax quarterly |
Unique analytical materials of SPS ConsultantPlus will help you when difficult situations arise.
Financial statements
In 2022, the accounting reporting forms approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n are used.
Composition of financial statements: balance sheet, financial performance statement and appendices (Article 14 Federal Law No. 402-FZ dated December 6, 2011 (as amended on December 30, 2021)). The appendices to the balance sheet include a statement of cash flows, a statement of changes in equity and explanatory notes.
The deadline for submitting financial statements to the tax authority for the purpose of creating a state information resource is no later than three months after the end of the reporting year.
Procedure and examples of filling out basic reporting forms and applications:
- balance sheet
- income statement
- statement of changes in equity
- cash flow statement
- explanations
All small enterprises, except those listed in Part 5 of Art., can submit simplified financial statements. 6 of the Accounting Law.
The financial statements of small enterprises include only two abbreviated forms - the balance sheet and the income statement. Explanations and other appendices to reporting do not need to be submitted.
Ordinary organizations do not submit accounting reports to statistics. Reports must be submitted only to the Federal Tax Service. The Tax Service creates GIRBO - a resource containing the reporting of all organizations (Article 18 of the Accounting Law).
Annual accounting (financial) statements are submitted to the statistics body (Part 7, Article 18 of the Accounting Law):
- organizations whose reports contain information classified as state secrets;
- organizations in cases established by the Government of the Russian Federation.
Financial statements must be submitted electronically. This rule also applies to the auditor’s report (Part 5 of Article 18 of the Accounting Law).
After the tax authority receives the reporting and (or) the audit report, you will be sent a receipt of acceptance, as well as a notice of entry or a notice of clarification. The date indicated in the acceptance receipt is considered the date of receipt of the documents (clause 11, Procedure, Letter of the Federal Tax Service of Russia dated February 18, 2020 No. VD-4-1/ [email protected] ).
New FSBUs, mandatory from 2022: FSBU 6/2020, FSBU 26/2020, FSBU 25/2018 and FSBU 27/2021.
See more information:
How to approve the annual reports of an LLC
Audit report: where and when to submit it
Is it necessary to submit an explanatory note with the financial statements?
Control ratios of financial statements
SPS ConsultantPlus will help you correctly fill out tax calculations, determine deadlines and avoid penalties.
Responsibility for violation of deadlines for submitting annual reports
Administrative liability is provided for failure to comply with the deadlines for submitting annual reports.
According to Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, tax authorities have the right to hold taxpayer officials accountable for gross violation of accounting requirements, incl. and to accounting (financial) reporting. The fine in this case is 5,000 - 10,000 rubles. In case of repeated violation, the liability becomes stricter, and the fine is 10,000 - 20,000 rubles, and there may also be disqualification for a period of 1-2 years.
A gross violation of accounting and accounting requirements involves:
- underestimation of taxes and fees by no less than 10% due to misrepresentation of information;
- distortion of any accounting indicator by at least 10%;
- registration in accounting of a fact of economic activity that did not exist, as well as an imaginary or feigned object of accounting;
- generation of reporting not based on information from accounting registers;
- lack of primary accounting documents or accounting registers;
- absence of an audit report (if it is mandatory for the company) during the regulated periods of its storage.
In addition, liability is provided for failure to submit, depending on whether accounting is included in the GIR BO or not.
If accounting is not included in the GIR BO, then liability is applied on the basis of Art. 126 of the Tax Code of the Russian Federation. The fine is 200 rubles. for each unsubmitted document as part of the accounting (financial) statements.
When determining the amount of the fine, tax authorities are guided by the list of reports that the company must submit. If she is required to submit a balance sheet, statements of financial results, changes in capital, cash flows and explanations, then the fine for 5 documents will be 1,000 rubles.
If accounting is included in the GIR BO, then liability on the basis of Art. 126 of the Tax Code of the Russian Federation, tax authorities have no right to apply. This point is based on the fact that under this article responsibility for failure to submit reports established by the Tax Code applies. And the obligation to submit accounting reports to the State Inspectorate of Economic Development is established on the basis of Law No. 402-FZ.
At the moment, the Code of Administrative Offenses does not have a specific article that establishes liability for failure to submit reports to the State Inspectorate of BO. There is such an article in the new edition of the code, but it has not yet been adopted.
In such a situation, tax authorities issue a fine based on Art. 19.7 Code of Administrative Offenses of the Russian Federation. Its size is 3,000 - 5,000 rubles.
Income tax return
Russian organizations file an income tax return in the form approved by Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3 / [email protected] (as amended on October 5, 2021).
We will report for 2022 using a new form. The order of the Federal Tax Service of Russia comes into force on January 1, 2022. The new form of profit declaration takes into account the amendments made to the Tax Code of the Russian Federation by federal laws dated November 9, 2020 No. 368-FZ, dated November 23, 2020 No. 374-FZ, dated February 17, 2021 No. 8-FZ and dated July 2, 2021 No. 305-FZ .
In the tax return it will now be possible to indicate: a reduced tax rate established by regional authorities; application of investment deduction to R&D expenses; the type of target revenue and the amount of tax calculated using the new formula, withheld by the tax agent when paying dividends.
The declaration must be submitted at the end of the year, as well as at the end of each reporting period (Clause 1, Article 289 of the Tax Code of the Russian Federation). The deadline for submitting the annual declaration is the same for all organizations - no later than March 28 of the year following the current one.
As a tax agent for income tax, you need to submit a tax calculation based on the results of each reporting period in which income was paid. This must be done no later than 28 calendar days from the end of the reporting period in which it was paid (Article 285, paragraphs 1, 4, Article 289 of the Tax Code of the Russian Federation).
From January 1, 2022, expenses can include vouchers for sanatorium and resort treatment for employees and members of their families, paid directly to the sanatorium, and compensation for employee expenses for such vouchers (Article 255 of the Tax Code of the Russian Federation).
From January 1, 2022, when leasing, regardless of the terms of the contract, depreciation is charged by the lessor, and the lessee fully takes into account lease payments as expenses. For contracts concluded before January 1, 2022, accounting is kept according to the previous rules (Articles 259.3, 264 of the Tax Code of the Russian Federation).
See more information:
How to fill out your 2022 income tax return.
Sample of filling out a corporate income tax return for 2022.
How to fill out an income tax return for 2022 and subsequent periods when making advance payments based on actual profit
How to fill out an income tax return when paying quarterly advance payments
How to check your income tax return using control ratios
Tax reporting simplified
At the end of 2022, organizations and individual entrepreneurs must submit a declaration using a new form. To fill out a declaration under the simplified tax system, use the form approved by Order of the Federal Tax Service of Russia dated December 25, 2020 No. ED-7-3 / [email protected]
Compared to the previous form, the following innovations can be distinguished:
- changed barcodes;
— the OKVED code was removed from the title page;
— entered the tax rate attribute code. He is brought to Sect. 2.1.1 and 2.2. If the taxpayer applies general rates, then the field reflects code “1”, if increased rates - “2”. Let us remind you that if you slightly exceed the income or employee limit from 2022, you can remain on the simplified tax system, but the rates are higher;
- in section 2.1.1 and 2.2 a new line has appeared to justify the rate according to the law of the subject of the Russian Federation.
The composition of the declaration depends on the object of taxation - the simplified tax system “Income” or the simplified tax system “Income minus expenses”.
Organizations submit declarations under the simplified tax system at different times.
Organizations submit a declaration for the year no later than March 31 of the following year (clause 1 of Article 346.19, subclause 1 of clause 1 of Article 346.23 of the Tax Code of the Russian Federation).
At the end of the year, individual entrepreneurs submit a declaration no later than April 30 of the following year (clause 1 of Article 346.19, subclause 2 of clause 1 of Article 346.23 of the Tax Code of the Russian Federation).
Organizations always submit a declaration to the inspectorate at their location (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).
If there are separate divisions, the declaration is still submitted to the inspectorate, where the parent organization is registered. There is no need to submit it at the location of the units.
Entrepreneurs submit reports at their place of residence (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).
The income limit for maintaining the right to the simplified tax system in 2022 is 219.2 million rubles, increased rates apply for incomes above 164.4 million rubles. (deflator coefficient - 1.096).
The Federal Tax Service did not provide control ratios for checking the current declaration form under the simplified tax system as of November 1, 2022. But, given the nature of the changes made to the declaration, to analyze its indicators (and independently search for errors in them), simplifiers can obviously use the ratios that were given in the Letter of the Federal Tax Service of Russia dated May 30, 2016 No. SD-4-3 / [email protected ] in relation to the previous report form.
From July 1, 2022, in Moscow, the Moscow and Kaluga regions and Tatarstan they plan to introduce a new tax regime, “STS-online”. Advantages:
- no need to submit a declaration, 6-NDFL, RSV and pay fees;
- Personal income tax for employees is calculated and transferred by the bank;
- The tax is considered by the Federal Tax Service according to the bank or cash register.
However, the rate for the income simplified tax system is 8%, and for the income-expenditure system 20%. Limitations: income ‒ 60 million rubles. per year, number 5 people. Existing organizations will be able to switch to the simplified tax system online from 2023 (Project No. 20281-8).
See more information:
How to fill out a declaration under the simplified tax system “Income” for 2022.
How to fill out a declaration under the simplified tax system “Income minus expenses” for 2021.
Sample of filling out a declaration under the simplified tax system with the taxable object “Income” for 2022.
Sample of filling out a declaration under the simplified tax system with the taxable object “Income minus expenses” for 2022.
VAT declaration
The form of the VAT declaration and the procedure for filling it out are given in Appendices 1, 2 to the Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]
In general, the deadline for submitting a VAT return to the inspectorate is no later than the 25th day of the month following the expired quarter. If the 25th falls on a weekend or another non-working day, then the last day for submitting the declaration is the next working day (Clause 7, Article 6.1, Article 163, Clause 5, Article 174, Clause 4, Article 174.1, Clause 8 Article 174.2 of the Tax Code of the Russian Federation).
The VAT return is submitted in electronic form via TKS through an electronic document management operator (clause 5 of Article 174 of the Tax Code of the Russian Federation).
The exception to this rule is some tax agents, as well as foreign organizations that pay tax on Google.
A tax agent can submit a VAT return on paper only if the following conditions are simultaneously met (clause 3, 12, article 80, clause 5, article 174 of the Tax Code of the Russian Federation):
- non-payer of VAT or exempt from paying tax. For example, you are on the simplified tax system (Letter of the Federal Tax Service of Russia dated 10/05/2021 No. KV-4-3/ [email protected] );
- is not the largest taxpayer;
- raw animal skins, scrap metal, recycled aluminum and its alloys and waste paper were not purchased;
- the average number of employees for the previous calendar year (for a newly created organization the number of employees) does not exceed 100 people;
- is not an intermediary who issues invoices on its own behalf.
From January 1, 2022, catering organizations with income for the last year of no more than 2 billion rubles. and shares of income from public catering of at least 70% are exempt from VAT (Article 149 of the Tax Code of the Russian Federation).
See more information:
How to fill out the VAT return for 2022
Sample of filling out a VAT return for the fourth quarter of 2021.
How to check a VAT return using control ratios
With the help of SPS ConsultantPlus, you will easily navigate the legislation and track all changes in a timely manner.
Annual tax returns: when, in what form and in what way to submit
For 2022, companies, individual entrepreneurs and individuals will have to submit to the Federal Tax Service information about objects of taxation, income received, expenses incurred and other information necessary for calculating taxes. To transmit this information to tax authorities:
- special declaration forms are provided;
- a time frame has been established within which completed declarations must reach the controllers, and taxes must be transferred to the budget;
For a table of tax payment deadlines, see the link.
- regulated methods for submitting tax reporting (on paper and electronically) and transmitting it to tax authorities (personally by the taxpayer or his representative, by mail, via TKS).
Find out about the most modern way of submitting reports here.
Read the next section to learn about the deadlines for filing your 2022 taxes.
Property tax declaration
The declaration must be submitted in the form given in Appendix 1 to the Order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [email protected]
Property tax for the year must be paid no later than March 1 of the year following the expired tax period (clause 1 of Article 383 of the Tax Code of the Russian Federation).
General payment deadlines for all regions have been established: tax for 2021 - March 1, 2022, advance payments - May 4, 2022, August 1, 2022, October 31, 2022 (Article 383 of the Tax Code of the Russian Federation).
Starting with reporting for 2022, there is no need to include in the declaration data on real estate taxed at cadastral value. If there are benefits for it, an application is submitted to the inspectorate in 2022 (Article 382 of the Tax Code of the Russian Federation, Article 2 of Law No. 305-FZ).
Starting from 2022, the tax for leased property recorded on the tenant’s balance sheet according to the rules of FAS 25/2018 is paid by the lessor (Article 378 of the Tax Code of the Russian Federation).
See more information:
How to fill out your 2022 property tax return.
Property tax: payment and reporting
Sample of filling out a declaration on property tax of organizations (form according to KND 1152026) for the tax period 2022.
The procedure for filling out a declaration on the property tax of organizations (form according to KND 1152026) for 2022 and subsequent periods (from January 1, 2023)
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
| date | Where do we rent? | What kind of report are we submitting? |
| January 15 | Pension Fund | SZV-M for December 2022 |
| SZV-TD for December 2022 | ||
| January 20th | Inspectorate of the Federal Tax Service | Unified simplified tax return for 2022 |
| Water tax declaration for the 4th quarter of 2022 | ||
| Declaration on UTII for the 4th quarter of 2022 | ||
| FSS | 4-FSS for 2022 is submitted on paper to companies with up to 25 employees | |
| The 25th of January | Inspectorate of the Federal Tax Service | VAT return for the 4th quarter of 2022 |
| FSS | 4-FSS for 2022 in electronic format For rent to companies with more than 25 employees | |
| 1st of February | Inspectorate of the Federal Tax Service | RSV for 2022 |
| February, 15 | Pension Fund | SZV-M for January 2022 |
| SZV-TD for January 2022, if there were personnel movements | ||
| March 1 | Inspectorate of the Federal Tax Service | Income tax return for January 2022 |
| Tax calculation for income tax for January 2022 | ||
| 2-NDFL for 2022 | ||
| 6-NDFL for 2022 | ||
| Pension Fund | SZV-STAZH | |
| March 15th | Pension Fund | SZV-M for February |
| SZV-TD for February, if there were personnel movements | ||
| March 29 | Inspectorate of the Federal Tax Service | Income tax return for 2022 |
| Income tax return for February Submitted by those who pay monthly advance payments | ||
| Tax calculation for income tax for February Submitted by those who pay monthly advance payments | ||
| 30th of March | Inspectorate of the Federal Tax Service | Declaration of corporate property tax on March 30, 2020 |
| March 31 | Inspectorate of the Federal Tax Service | Accounting statements for 2022 |
| Declaration under the simplified tax system for 2022 |
More on the topic:
Reporting to the Pension Fund in 2022: the most important
Q2 2022: reporting deadlines
| date | Where do we rent? | What kind of report are we submitting? |
| April 15 | FSS | Confirmation of the type of activity for 2022 |
| Pension Fund | SZV-M for March | |
| SZV-TD for March, if there were personnel movements | ||
| 20 April | Inspectorate of the Federal Tax Service | Water tax declaration for the 1st quarter of 2022 |
| Unified simplified tax return for the 1st quarter of 2021 | ||
| FSS | 4-FSS for the first quarter of 2022 on paper Rented by companies with up to 25 employees that have not switched to electronic format | |
| 26 April | Inspectorate of the Federal Tax Service | VAT return for the 1st quarter of 2022 |
| FSS | 4-FSS for the first quarter of 2022 in electronic format For rent to companies with more than 25 employees | |
| April 28 | Inspectorate of the Federal Tax Service | Income tax return for the 1st quarter of 2022 |
| Income tax return for March 2022 Submitted by those who report monthly | ||
| Tax calculation for income tax for March or 1st quarter | ||
| April 30 | Inspectorate of the Federal Tax Service | 6-NDFL for the 1st quarter of 2022 |
| DAM for the 1st quarter of 2022 | ||
| Declaration under the simplified tax system for 2022. Submitting individual entrepreneurs on a simplified basis. | ||
| May 17 | Pension Fund | SZV-M for April |
| SZV-TD for April, if there were personnel movements | ||
| May 28 | Inspectorate of the Federal Tax Service | Income tax return for April 2022 Submitted by those who report monthly. |
| Tax calculation for income tax for April 2022 Rented by those who pay monthly advance payments. | ||
| June 15 | Pension Fund | SZV-M for May |
| SZV-TD for May, if there were personnel movements | ||
| June 28 | Inspectorate of the Federal Tax Service | Income tax return for May 2022 Submitted by those who report monthly |
| Tax calculation for income tax for May Rented by those who pay monthly advance payments |
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
| date | Where do we rent? | What kind of report are we submitting? |
| July 15 | Pension Fund | SZV-M for June |
| SZV-TD for June, if there were personnel movements | ||
| July 20 | FSS | 4-FSS for the first half of 2022 on paper Rented by companies with up to 25 people and who have not switched to electronic format |
| Inspectorate of the Federal Tax Service | Water tax declaration for the 2nd quarter of 2022 | |
| Unified simplified tax return for the 2nd quarter of 2021 | ||
| 26 July | FSS | 4-FSS for the first half of 2022 in electronic format Rented by companies with more than 25 employees and all of them have switched to electronic format |
| Inspectorate of the Federal Tax Service | VAT return for the 2nd quarter | |
| July 28th | Inspectorate of the Federal Tax Service | Income tax return for the first half of 2022 |
| Income tax return for June 2022 Submitted by companies that report monthly | ||
| Tax calculation for income tax for June or Q2 | ||
| July 30 | Inspectorate of the Federal Tax Service | DAM for the first half of the year |
| August 2 | Inspectorate of the Federal Tax Service | 6-NDFL for the first half of the year |
| August 16 | Pension Fund | SZV-M for July |
| SZV-TD for July, if there were personnel movements | ||
| August 30 | Inspectorate of the Federal Tax Service | Income tax return for July For those who report monthly |
| Tax calculation for income tax for July For those who pay monthly advance payments on income. | ||
| September 15th | Pension Fund | SZV-M for August |
| SZV-TD for August, if there were personnel movements | ||
| September 28 | Inspectorate of the Federal Tax Service | Income tax return for August For those who report monthly |
| Tax calculation for income tax for August For those who pay monthly advance payments on profits. |
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
| date | Where do we rent? | What kind of report are we submitting? |
| October 15 | Pension Fund | SZV-M for September |
| SZV-T for September, if there were personnel movements | ||
| The 20th of October | Inspectorate of the Federal Tax Service | Unified simplified tax return for the third quarter |
| Water tax declaration for the third quarter | ||
| FSS | 4-FSS for 9 months of 2022 on paper | |
| the 25th of October | Inspectorate of the Federal Tax Service | VAT return for the third quarter |
| FSS | 4-FSS for 9 months of 2022 in electronic format | |
| 28 of October | Inspectorate of the Federal Tax Service | Income tax return for September or 9 months |
| Nov. 1 | Inspectorate of the Federal Tax Service | RSV for 9 months |
| 6-NDFL for 9 months | ||
| 15th of November | Pension Fund | SZV-M for October |
| SZV-TD for October, if there were personnel movements | ||
| 29th of November | Inspectorate of the Federal Tax Service | Income tax return for October |
| Tax calculation for income tax for October | ||
| December 15 | Pension Fund | SZV-M for November |
| SZV-TD for November, if there were personnel movements | ||
| December 28th | Inspectorate of the Federal Tax Service | Income tax return for November |
| Tax calculation for income tax for November |
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Declaration on Unified Agricultural Tax
The declaration form for the Unified Agricultural Tax was approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/ [email protected]
The procedure for filling out a tax return for the unified agricultural tax was approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/ [email protected] (as amended on December 18, 2020).
Taxpayers submit a declaration under the Unified Agricultural Tax for the tax period “year” (clause 1 of Article 346.7, subclause 1 of clause 2 of Article 346.10 of the Tax Code of the Russian Federation).
The deadline for filing the declaration is no later than March 31 of the following year.
See more information:
The procedure for filling out a tax return under the Unified Agricultural Tax
Form: Tax return for the unified agricultural tax. Reduced rate Republic of Crimea (fragment) (form according to KND 1151059) (filling sample) (Prepared for the ConsultantPlus system, 2022) {ConsultantPlus}
What does the company face if the deadline is missed?
If you fail to submit your report on time, punishment will inevitably come. Fortunately, its value does not depend on the balance sheet, as happens in the case of a late tax return.
If you do not send the balance to the tax authorities or do it with a delay, you will be fined 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation). Administrative punishment is also possible for officials under paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation in the amount of 300–500 rubles.
For balances not submitted to the statistical authorities (until 2022), the amount of punishment in the case of a violation committed for the first time was 10,000–20,000 rubles. for officials and 20,000–70,000 rubles. for legal entities (clause 1 of article 13.19 of the Code of Administrative Offenses of the Russian Federation). For repeated offenses, fines increased respectively to 30,000–50,000 and 100,000–150,000 rubles. (clause 2 of article 13.19 of the Code of Administrative Offenses of the Russian Federation).
You can find out about fines for other accounting violations in the Guide from ConsultantPlus. Trial access to the legal system is provided free of charge.
Declarations for 6-NDFL
Form 6-NDFL was approved by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]
The 6-NDFL calculation is filled out in accordance with the Procedure approved by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] When filling out the 6-NDFL calculation, data must be taken from the tax registers for personal income tax.
Calculation of 6-NDFL must be submitted for the year, no later than March 1 of the next year (clause 2 of Article 230 of the Tax Code of the Russian Federation).
It is filled out electronically. Only those tax agents whose number of individuals who received income in the tax period are up to 10 people inclusive (clause 2 of Article 230 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated November 15, 2019 No. BS-4) can fill out and submit the calculation on paper. -11/ [email protected] ).
For each OKTMO, you need to fill out a separate 6-NDFL calculation. For example, if an organization has a separate division in another city, it will fill out a separate calculation for the parent organization and a calculation for the separate division (Letter of the Federal Tax Service of Russia dated June 11, 2021 No. BS-4-11 / [email protected] ).
Section 1 reflects the tax withheld in the last three months of the reporting period and the timing of its transfer. In the same section you need to reflect the amount of tax returned for the last three months and the dates of its return.
Section 2 shows information on accrued income, amounts of deductions and personal income tax for the entire period from the beginning of the year.
If different personal income tax rates were applied during the period, section 2 is filled out separately for each of them. Section 1 should be completed separately for the income of an individual taxed at a progressive rate.
A certificate of income and personal income tax amounts is filled out when preparing the calculation for the year. It provides information about the income of individuals for this year, about calculated, withheld and transferred taxes, about the impossibility of withholding tax, about the amount of income from which tax was not withheld and the amount of this tax.
From January 1, 2022, the procedure for providing property and social deductions by the employer will change. The organization must receive notification of the right to deduction from the Federal Tax Service, and not from the employee (Articles 219, 220 of the Tax Code of the Russian Federation).
Starting with income in 2022, you can receive a new social deduction for fitness. The employer provides it, like other social deductions, upon notification of the Federal Tax Service (Article 219 of the Tax Code of the Russian Federation, Article 2 of Law No. 88-FZ).
New income and deduction codes have appeared for the income certificate: 2015 - excess daily allowance; 1401 – payment for rental housing; 1402 – rent for the remaining real estate; 329 - deduction for fitness.
From January 1, 2022, vouchers paid for by the employer and taken into account in expenses for employees and members of their families for sanatorium and resort treatment in Russia are not subject to personal income tax - one voucher per year per person (Article 217 of the Tax Code of the Russian Federation).
See more information:
How to fill out 6-NDFL for 2022
Sample of filling out the 6-NDFL calculation for 2022.
6-NDFL for 2022: examples of filling
How to check 6-NDFL using control ratios
Who is responsible for preparing accounting reports?
Drawing up financial statements and submitting them to regulatory authorities is an indispensable condition for those economic entities that, in accordance with the Law “On Accounting” dated December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ) must keep accounting records.
You can read more about the rules and regulations specified in the above law in this section.
And almost all organizations are required to maintain it, regardless of the scale of activity, organizational and legal form of ownership and the chosen taxation regime.
NOTE! Individual entrepreneurs and structural divisions of foreign companies are exempt from the obligation to submit accounting reports if they keep correct tax records of income, expenses and other taxable items.
Failure or late submission of any reports is fraught with dire consequences. So, if an enterprise forgets to submit its accounting reporting forms to the inspectorate, then a fine of 200 rubles will be imposed on the organization itself. for each form, and for officials - from 300 to 500 rubles.
Find out what other liability is possible for late submission of financial statements and violation of accounting rules in the Guide from ConsultantPlus. You can watch K+ materials for free by signing up for a trial access to the legal system.
Filing a mineral extraction tax declaration
The mineral extraction tax declaration form was approved by Order of the Federal Tax Service of Russia dated December 8, 2020 No. KCh-7-3/ [email protected]
Taxpayers-organizations and individuals (including individual entrepreneurs) submit a mineral extraction tax declaration for each tax period “calendar month” (Article 341 of the Tax Code of the Russian Federation).
The deadline for submitting the declaration is no later than the last day of the month following the expired tax period (clause 2 of Article 345 of the Tax Code of the Russian Federation).
Filing a tax return on additional income from hydrocarbon production
The declaration form for the tax on additional income from the production of hydrocarbons was approved by Order of the Federal Tax Service of Russia dated March 30, 2021 No. KV-7-3/ [email protected]
Taxpayers submit a tax return for each reporting period (1st quarter, half-year and 9 months) and for the year.
Deadline for filing a declaration (Article 333.53, clauses 2, 3 of Article 333.56 of the Tax Code of the Russian Federation):
- for reporting periods - no later than the 28th day of the month following the reporting period;
- for the year - no later than March 28 of the following year.
Deadline for submitting financial statements
Accounting statements for 2022 must be submitted no later than 03/31/2021, and for 2022 - no later than 03/31/2022.
New reporting forms will appear this month, so in order to fill out reporting forms correctly, you will need to update 1C. You can check the availability of a valid ITS agreement by calling our specialists.
To send reports to the Federal Tax Service and the Pension Fund of Russia, connect the electronic reporting service 1C: Reporting.
When checking the current ITS agreement, you can ask the manager to connect additional services such as verification of counterparties (may be needed to confirm the reliability of counterparties and the purity of transactions) 1SPARK risks and 1C: Counterparty for the correct entry of data on counterparties.
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Filing a water tax return
Fill out the water tax declaration in the form approved by Order of the Federal Tax Service of Russia dated November 9, 2015 No. ММВ-7-3/ [email protected]
Pay the water tax for each quarter, no later than the 20th day of the month following this quarter (Article 333.11, paragraph 2 of Article 333.14 of the Tax Code of the Russian Federation).
See more information:
How to fill out and submit a water tax return in 2022.
Typical situations in SPS ConsultantPlus will allow an accountant to quickly resolve issues that he encounters on a daily basis.
Filing an excise tax return
Select the form of the excise tax declaration depending on the type of excisable goods:
- for excise taxes on ethyl alcohol, alcoholic and (or) excisable alcohol-containing products, as well as on grapes, fill out the form that is approved by Order of the Federal Tax Service of Russia dated August 27, 2020 No. ED-7-3/ [email protected] ;
- for excise taxes on tobacco (tobacco products), tobacco products, electronic nicotine delivery systems and liquids for electronic nicotine delivery systems, fill out the form that is approved by Order of the Federal Tax Service of Russia dated February 15, 2018 No. ММВ-7-3/ [email protected] ;
- for excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles, fill out the form that is approved By Order of the Federal Tax Service of Russia dated October 13, 2020 No. ED-7-3/ [email protected]
There are other forms of reporting on excise taxes.
There are different declaration forms for different types of excisable goods. There are general submission deadlines for them. General deadlines for submitting excise tax declarations: taxpayers submit excise tax declarations at the end of each tax period “month” (Article 192, paragraph 5 of Article 204 of the Tax Code of the Russian Federation). As a general rule, the deadline for submitting declarations is no later than the 25th day of the month following the previous one.
And for taxpayers who pay excise taxes on a deferred basis, special deadlines for submitting declarations have been established:
- for ethyl alcohol, alcoholic and (or) excisable alcohol-containing products, as well as for grapes;
- for refined oil and gas products, cars and motorcycles.
In addition, if you import excisable goods from the EAEU, then reflect import excise taxes and VAT in the declaration of indirect taxes when importing from the EAEU. Submit the declaration no later than the 20th day of the month following the month in which the imported goods were registered.
Ready-made solutions from SPS ConsultantPlus will tell you how to act in a specific situation: step-by-step instructions, sample documents, links to legal acts.
Single simplified declaration
The EUD form and the procedure for filling it out were approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n.
Organizations and individual entrepreneurs fill out only the first page of the form. The procedure for filling it out is common for all taxes, with the exception of filling out line 010. Payers of the simplified tax system will fill it out in a special order.
Organizations and individual entrepreneurs can submit a unified (simplified) tax return (hereinafter referred to as the EUD) if the following conditions are simultaneously met during the reporting (tax) period (clause 2 of Article 80 of the Tax Code of the Russian Federation):
- there are no objects of taxation for the taxes for which they are payers;
- there was no movement of money through bank and cash accounts.
That is, you had no income, expenses, wages and taxes, you did not issue or receive advances (Letter of the Ministry of Finance of Russia dated June 28, 2018 No. 03-11-11/44580).
There is an exception to this rule for personal income tax returns.
Filing an EUD is a right, not an obligation. That is, instead of the EUD, you can submit to the inspectorate zero tax returns for which you are the payer.
The EUD replaces two zero declarations - for income tax and VAT.
The EUD is submitted to the tax office quarterly: no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year. If the 20th falls on a weekend or another non-working day, then the last day will be the next working day (clause 7, article 6.1, clause 2, article 80 of the Tax Code of the Russian Federation).
See more information:
How to fill out the single (simplified) declaration form
Unified (simplified) declaration on the simplified tax system
Declaration in form 3-NDFL (represented by individual entrepreneurs)
Fill out the 3-NDFL declaration in the form approved by Order of the Federal Tax Service of Russia dated October 15, 2021 No. ED-7-11/ [email protected]
An individual entrepreneur submits a 3-NDFL declaration if he:
- applies the general taxation system (subclause 1, clause 1, clause 5, article 227 of the Tax Code of the Russian Federation);
- applied a special regime, but due to violations he must pay taxes according to the general system (subclause 1, clause 1, clause 5, article 227 of the Tax Code of the Russian Federation). For example, an individual entrepreneur was on the simplified tax system and lost the right to use it because he began to produce excisable goods that did not fall under the exceptions specified in subparagraph. 8 clause 3 art. 346.12 of the Tax Code of the Russian Federation (clause 4 of Article 346.13 of the Tax Code of the Russian Federation);
- does not apply the general taxation system, but received income on which individuals themselves pay personal income tax, for example, income from the sale of an apartment (clauses 1, 3 of Article 228 of the Tax Code of the Russian Federation).
As a general rule, the individual entrepreneur submits the declaration no later than April 30 of the year following the expired one (clause 5 of Article 227, clause 1 of Article 229 of the Tax Code of the Russian Federation). If the corresponding date falls on a weekend, a non-working holiday or a non-working day, then it must be submitted no later than the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
When an individual entrepreneur is closed (termination of business activity) before the end of the year, a declaration in form 3-NDFL must be submitted within five working days from the date of entry into the Unified State Register of Entrepreneurs about the termination of activities (clause 6 of article 6.1, article 216, clause 3 of art. 229 of the Tax Code of the Russian Federation, clause 9 of article 22.3 of the Law on state registration of legal entities and individual entrepreneurs). In this case, the declaration must reflect information for the period before the day the individual entrepreneur was excluded from the Unified State Register of Individual Entrepreneurs (Letter of the Federal Tax Service of Russia dated January 13, 2016 No. BS-4-11 / [email protected] ).
The place of filing the 3-NDFL declaration is the tax authority at the place of residence of the individual entrepreneur (clause 1 of article 83, clause 5 of article 227 of the Tax Code of the Russian Federation).
See more information:
How to fill out and submit a declaration in form 3-NDFL for an individual entrepreneur
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