Which balance to submit to the tax office? How can a budgetary institution submit its accounting reports to the tax office via the Internet? We prepare an annual report with Consultant Plus

Currently, the state requires that a balance be submitted only once a year: on any suitable day from March 1 to March 31. Such deadlines for submitting the balance sheet are specified in both accounting (clause 2, article 18 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ) and tax legislation (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

NOTE! The balance sheet for owners and other interested parties can be submitted at any other frequency (Clause 4, Article 13 of Law No. 402-FZ). Tax authorities and statistics do not need to submit such reports.

The balance sheet can be submitted to the Federal Tax Service both electronically and on paper. But with reporting for 2019, the rules change.

And from June 1, 2019, the forms of the balance sheet and other accounting records changed (Order of the Ministry of Finance dated April 19, 2019 No. 61n). The key changes are:

• now reporting can only be prepared in thousand rubles, millions can no longer be used as a unit of measurement;
• OKVED in the header has been replaced by OKVED 2;
• The balance sheet must contain information about the audit organization (auditor).

The auditor mark should only be given to those companies that are subject to mandatory audit. Tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they can request information on the organization in accordance with Art. 93 Tax Code of the Russian Federation.

More significant changes have occurred in Form 2. For more details, see.

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.

If the balance is not received by the statistical authorities, then the amount of punishment will be 10,000-20,000 rubles in case of a violation committed for the first time. 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). If the offense is repeated, the fines will increase 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).

Typically the reporting period is one year. During this time, you need to draw up a balance sheet and submit it to all authorities within the established time frame.

But you can register and start working from any date within the calendar year, and then the reporting period will be shorter than traditional. At the same time, the deadline for preparing the balance sheet is usual: within 3 months after the end of the reporting period.

Another case is the liquidation of a company. For such a company, the reporting period ends with the date of entry into the Unified State Register of Legal Entities on liquidation (Article 17 of Law No. 402-FZ), and the same 3-month period applies for the preparation and submission of reports.

For more information about where the liquidation balance is submitted, read the material “Where to submit the liquidation balance sheet” .

An extended reporting period occurs when the decision to start a business is made at the end of the year and registration occurs after September 30 (for example, in October 2019). Then, according to paragraph 3 of Art. 15 of Law No. 402-FZ, the reporting period increases and lasts from October 1, 2019 to December 31, 2020. Such an increase does not affect the deadline established by law for submitting the balance sheet.

Results

Reports must be submitted no later than the deadlines established by law. Failure to submit a balance or delay in submitting it will result in penalties.

For violating the deadlines for submitting reports, the manager or chief accountant will be fined, and failure to comply with the deadlines for submitting tax returns will entail fines imposed on the organization.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by tax officials
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Accounting statements in 2017 to the Federal Tax Service and Rosstat

**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 using Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.

Budget reporting to the tax authorities for 2018-2019 is provided according to slightly different rules than the reporting of a commercial organization or entrepreneur. Below in the article you can familiarize yourself with the features of tax reporting of budgetary institutions and the deadlines for its submission.

What forms of financial statements do budgetary institutions submit to the tax authorities?

The obligation to maintain accounting records is assigned to all economic entities of the country (clause 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). The provisions of this law also apply to budgetary organizations (clause 2 of article 2 of law dated December 6, 2011 No. 402-FZ).

Accounting for government agencies differs from accounting for commercial companies: the principles and fundamental postulates of accounting are unchanged, but the methods and tools have their own characteristics.

Read more about the organization of accounting in budgetary organizations in the material "Accounting in budgetary institutions" .

The final product of accounting for an economic entity, including a government agency, is financial statements. According to paragraph 4 of Art. 14 of Law No. 402-FZ of December 6, 2011, the composition of the reporting of a budgetary institution must be determined in accordance with budget legislation.

Before 2013, budgetary institutions submitted reports in accordance with industry regulations to higher authorities. The obligation to submit accounting reports to the tax office appeared for state employees in 2013 (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation).

The main regulations that determine the procedure for drawing up and submitting financial statements of a budgetary institution to the tax inspectorate and other government agencies are as follows:

• Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation - approved by Order of the Ministry of Finance dated December 28, 2010 No. 191n.
• Instructions on the procedure for compiling and submitting annual, quarterly and monthly financial statements of state (municipal) budgetary and autonomous institutions - approved by Order of the Ministry of Finance dated March 25, 2011 No. 33n.

These documents contain a list of forms that are included in the reporting of budgetary organizations. But the list of financial statements submitted by budgetary institutions to the Federal Tax Service is given in the letter of the Ministry of Finance of the Russian Federation dated March 28, 2013 No. 02-06-07/9937. Recipients of budget funds must submit the balance sheet to the manager (administrator) of budget funds in form 0503130.

For budgetary and autonomous institutions, the list of reports that must be submitted to the tax authorities is wider:

• balance sheet of the institution (form 0503730);
• report on the implementation of the financial and economic activity plan - in form 0503737;
• report on the financial results of the institution - according to form 0503721;
• information on accounts receivable and payable (form 0503769);
• information about the institution’s cash balances (form 0503779).

NOTE! Reports for 2018 must be prepared on new forms.

Read about which chart of accounts is used by budgetary institutions In this article .

Government institutions do not submit consolidated reports to the tax office.

If a state institution is liquidated, then it must provide the liquidation balance sheet of the state institution in form 0503830. During reorganization, a separation balance sheet is drawn up in the same form.

A government agency can submit reports to the tax office on paper or electronically (order of the Federal Tax Service of the Russian Federation dated July 12, 2011 No. ED-4-3/11207). Formats for submission of accounting reports by public sector employees in electronic form were approved by order of the Federal Tax Service of the Russian Federation dated March 20, 2017 No. ММВ-7-6/228@.

In addition, government agencies are required to report on property taxes in the same manner as commercial companies: if a budget institution has transport, movable or immovable property, or a plot of land, then it is necessary to submit the appropriate declarations and pay the tax within the deadlines established for payers of these taxes .

Deadlines for submitting financial statements to the Federal Tax Service by budgetary institutions

The annual accounting records of a budgetary organization are compiled as of the reporting date, January 1 of the next year after the reporting year, on an accrual basis, in rubles, accurate to hundredths.

The reporting is signed by the manager and chief accountant; if it contains planned and analytical indicators, then the signature of the head of the financial and analytical service (if there is one in the organization) or the person responsible for these indicators is also required.

Reporting is prepared on the basis of data from the general ledger and other accounting registers after preliminary reconciliation of analytical and synthetic accounting indicators and verification of reporting indicators against control ratios published on the Federal Treasury website. Reporting must include data on the activities of all branches and divisions, regardless of where they are located.

As a general rule, the company's annual financial statements must be submitted to the tax office no later than 3 months after the end of the calendar year. That is, for 2018, public sector employees must submit accounting reports to the tax office by 04/01/2019 (postponed from Sunday, March 31). At the same time, public sector organizations are exempt from the need to submit reports to statistical authorities (Part 1, Article 18 of Law No. 402-FZ dated December 6, 2011).

The fine for failure to submit accounting reports to the tax office is 200 rubles. for each form (Article 126 of the Tax Code of the Russian Federation). An administrative fine for officials of 300-500 rubles is also possible. For information about the Ministry of Finance’s plans to increase fines, see the material “Will they be fined 700 thousand rubles for failure to submit reports?”

State employees submit tax returns on a general basis. You can see the delivery schedule.

Results

Like other economic entities of the country, budgetary institutions must submit financial statements to the tax authorities. The procedure for submitting accounting reports for public sector employees differs from other organizations in the specific list of reporting forms approved by order of the Ministry of Finance, and the nuances for submission formats established by letters of the Federal Tax Service.

Deadlines for submitting reports to the Pension Fund in 2016

Deadlines for submitting reports to the Social Insurance Fund in 2016

Deadlines for filing financial statements in 2016

Accounting statements for 2015 must be submitted to the Federal Tax Service and the statistical authorities for organizations regardless of the taxation regime

Deadlines for submitting other reports to the Federal Tax Service and Funds in 2016

You will find deadlines for submitting other tax reporting (for example, VAT returns for imports from EAEU countries, mineral extraction tax or water tax returns), as well as reporting to extra-budgetary funds (for example, a report on the use of contributions for injuries).

Reporting to the Federal Tax Service for the year consists of 4 main sets: annual tax returns, calculations of contributions, accounting reports and other documents submitted to the tax authorities. Let's look at each set separately. And most importantly, we’ll tell you what taxes you need to report on the new forms. There are several of these, make no mistake!

Annual tax returns: when, in what form and in what way to submit

From January to April 2019, 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;

Current tax return forms are available on our website:

• “3-NDFL for 2018: new form” ;
• “The land tax declaration form has been updated” ;
• “A new form of declaration for UTII has been approved.”
• 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 of 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.

In the next section, you will learn about the deadlines for filing your 2018 tax returns.

The first tax reports at the end of 2018 must reach the inspectorates no later than January 21 (postponed from January 20 due to the weekend) - these are quarterly declarations for UTII and water tax.

Subsequent reporting dates are distributed as follows:

• no later than January 25, we submit the VAT return for the 4th quarter;
• January 31 is the last day for submitting the mineral extraction tax declaration;
• no later than February 1, you need to report on transport and land taxes.

Then, for almost 2 months, you can scrupulously verify the final data for the preparation of subsequent tax reporting - this is possible until the end of March. The following are the final tax reporting dates:

• on profit (03/28/2019);
• for property (04/01/2019, postponed from March 30).

The beginning and end of April are again filled with reporting worries:

• no later than 04/01/2019, all reports must be submitted with a reference reporting date of 03/31/2019 (it falls on a day off) - according to the Unified Agricultural Tax, the simplified tax system (for companies);
• until 04/30/2019 inclusive, controllers are waiting for 3-NDFL and simplified tax declarations from entrepreneurs.

The deadlines established by the Tax Code of the Russian Federation (without taking into account “exit” transfers), see the diagram. In 2019, there are two such transfers: from March 30 and 31 to April 1.

Find out all the nuances of registering 3-NDFL in a special section.

Insurance premiums: how we report for 2018

The unified calculation of insurance premiums (ERSV) is submitted to the Federal Tax Service on a quarterly basis - 30 days are allotted for its preparation and transmission to controllers after the end of the reporting quarter (clause 7 of Article 431 of the Tax Code of the Russian Federation). Based on the results of 2018, the ERSV must be submitted no later than January 30, 2019.

If you do not have time to send the calculation to the tax authorities, you may be fined and your account blocked.

How to pay the fine, see the material .

Even if you met the deadline, tax authorities may consider your ERSV unsubmitted, in particular if:

• the total amount of insurance premiums does not correspond to the amount of calculated contributions for each insured person; and/or
• In the calculation, inaccurate personal data about the insured persons was found.

More errors that lead to controllers not accepting the calculation.

The tax authorities themselves will inform you about this in a notification no later than:

• the next day after receiving the payment in electronic form;
• 10 days after receiving a paper copy of the ERSV.

From the date of receipt of the notification, you have 5 days to submit a calculation in which the specified discrepancies are eliminated. In this case, the date of sending the updated calculation will be considered the date of submission of the primary ERSV.

Find out how to correct incorrect data in ERSV from the publication.

Accounting statements: what, how and when we hand over

The annual accounting reports must be submitted to the Federal Tax Service no later than 04/01/2019 (postponed from Sunday, March 31). The standard set of accounting reports includes:

• reports:
  • about financial results;
  • about changes in capital;
  • about cash flow;
  • on the intended use of the funds received;

You can submit your accounting reports to the tax authorities both on paper and using the TKS (letter of the Federal Tax Service dated 04/19/2017 No. PA-3-6/2661@).

If you are a small business, an NGO, or operate within the framework of the Skolkovo project and are not subject to mandatory audit, traditional reporting can be replaced with simplified reporting.

We tell you how to do this in the article. .

The audit report is not required to be submitted to the Federal Tax Service, since it is not included in the reporting (letter of the Ministry of Finance dated January 30, 2013 No. 03-02-07/1/1724).

What else should you remember to send to the tax authorities?

In addition to declarations, ERSV and accounting, do not forget about other tax reports - information, certificates, calculations:

• submit information on the average number of employees no later than January 21, 2019 (postponement from January 20);

Find out how to compile them and what may happen if the tax authorities do not receive this information on time.

• submit 2-NDFL certificates and 6-NDFL calculations - no later than 04/01/2019.

NOTE! You need to submit 2-NDFL using a new form! Moreover, there are now two forms.

You should also not forget that it is not only the Federal Tax Service that expects annual reporting from you - you also need to report to Rosstat and the funds on time so as not to be punished later.

Results

Reports to the Federal Tax Service at the end of the year must be submitted starting from January 21, 2019 - during this period, controllers expect information from taxpayers about the average number of employees, declarations on UTII and water tax.

The bulk of reports fall on March-April (2-NDFL, 3-NDFL, 6-NDFL, income tax returns, property tax returns, accounting, etc.).