Information on submission of reports by legal entities. Accounting (financial) statements of Russian companies. What additional responsibilities and innovations are there?
USNO, UTII. To submit reports you must: Account + license + installation
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License tariff Light
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Basic subscriber Additional subscriber |
3 500 |
2 800 |
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Basic license
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Basic subscriber Additional subscriber Additional delivery direction |
5 700 |
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*additional functions
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Additional subscriber
Prices general taxation system
Account + license + installation
All licenses are issued for a period of 1 year
| Account | 500 | 500 | |
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License tariff Light
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Basic subscriber Additional subscriber Additional delivery direction |
6 000 |
3 000 |
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Basic license
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Basic subscriber Additional subscriber Additional delivery direction |
12 000 |
8 200 |
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Analysis of finances, taxes and loan selection
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Note:
Additional subscriber– this is a legal entity or individual connected next (second and further) after connecting the main subscriber
When connected, subscribers receive:
- Cryptographic information protection tools (main subscriber only).
- Electronic digital signature for one or two (depending on the license) responsible employees.
- Free update of program versions and reporting forms.
- Full access to your personal account.
- Free consultations at the seller's premises or by calling 24-hour technical support.
Prices Budget organizations
(OSNO) To submit reports you must: Account + license + installation
All licenses are issued for a period of 1 year
| Account | 500 | 500 | |
|
License tariff Light
|
Basic subscriber Additional subscriber Additional delivery direction |
6 000 |
3 000 |
|
Basic license
|
Basic subscriber Additional subscriber Additional delivery direction |
12 000 |
8 200 |
|
Analysis of finances, taxes and loan selection
|
|||
Note:
Additional subscriber– this is a legal entity or individual connected next (second and further) after connecting the main subscriber
When connected, subscribers receive:
- Cryptographic information protection tools (main subscriber only).
- Electronic digital signature for one or two (depending on the license) responsible employees.
- Free update of program versions and reporting forms.
- Full access to your personal account.
- Free consultations at the seller's premises or by calling 24-hour technical support.
Urgent sending of one-time reports to any Federal Tax Service of Moscow and the Moscow region within 2 hours.
Since January 2015, all Federal Tax Service Inspectors accept reports with VAT only in electronic form .
If the report is senton paper, then this report will be considered failed .
A report not submitted on time leads to to block the organization's current account .
If you have not sent your VAT report electronically and your current account has been blocked:
To unblock it as quickly as possible, you need to send a report to the Federal Tax Service through the operator. Our Tensor Group of Companies has extensive experience in working with tax authorities and solving the most complex cases, for example, resubmitting reports for a year or two in electronic form.
To send a report, you need to save the report in XML format from 1c. Send the report by e-mail to any of our managers.
The manager will send you a template letters of authority , which you will need to certify and submit to the Federal Tax Service. After this, the report will be sent to the Federal Tax Service immediately. Our manager will contact you and send all receipts for the passage of your report through communication channels and processing to the Federal Tax Service.
The cost of this service starts from 1,000 rubles, depending on the volume of information processed. You can leave a request in the application form in the upper left corner of the page, receiving a 5% discount when filling out an order from the site; or by indicating your phone number in the pop-up window below, and we will promptly contact you.
For groups of companies and holdings
A corporate license is used for companies with unified accounting, for audit firms that provide accounting services for companies.
In this type of license, only one electronic digital signature (EDS) can be used.
All licenses are issued for a period of 1 year
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Enterprise license
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up to 5 subscribers |
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up to 10 subscribers |
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up to 25 subscribers |
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up to 50 subscribers |
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up to 100 subscribers |
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expansion package +50 subscribers (only if more than 100 subscribers) |
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Advanced Analytical Block
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Registration of one responsible employee for a corporate license (with the possibility of obtaining an electronic signature) |
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Connection to the system |
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Note:
To independently submit reports for additional subscribers (if necessary), it is necessary to purchase separate sets of digital signatures.
When connected, subscribers receive:
- Cryptographic information protection tools (main subscriber only).
- Electronic digital signature for two responsible employees.
- Free update of program versions and reporting forms.
- Full access to your personal account.
- The possibility of concluding a single contract with a guarantee of the level of service provided in all regions of the Tensor company’s service area and assigning a personal manager to connect structural divisions (the full name and telephone number of the person responsible for organizing the process is specified in the contract on an individual basis);
All LLC reporting can be divided into five categories:
Reporting depending on the taxation system
Tax returns
In accordance with the chosen taxation system, the LLC must submit the following tax returns to the Federal Tax Service:
| Tax regime | Tax return | Deadline for submitting the declaration |
|---|---|---|
| Simplified taxation system (STS) | Declaration of the simplified tax system | |
| Unified tax on imputed income (UTII) | Declaration of UTII | At the end of each quarter no later than the 20th day of the first month of the next quarter |
| Unified Agricultural Tax (USAT) | Declaration of Unified Agricultural Tax | At the end of the calendar year no later than March 31 of the following year |
| General taxation system (GTS) | Income tax return |
For 1 quarter, half a year and 9 months no later than the 28th day of the first month of the next quarter. |
| Property tax declaration + Calculations for advance payments | Based on the results of the calendar year, no later than March 30 of the following year (calculations are submitted within 30 days after the end of the reporting period: 1st quarter, half-year, 9 months) | |
| VAT declaration | At the end of each quarter no later than the 25th day of the first month of the next quarter |
note that when combining tax regimes it is necessary apart for each taxation system, keep records, submit reports and pay taxes.
Book of accounting of income and expenses (KUDIR)
All LLCs using the simplified taxation system are required to maintain a book of accounting for income received and expenses incurred (KUDIR). Since 2013, the mandatory certification of KUDIR by the Federal Tax Service has been abolished. However, the book must be bound and numbered in any case (the fine for its absence for the organization is 10,000 rubles).
Organizations on UTII KUDIR keep no need, but at the same time they need to take into account their physical indicators (number of square meters, employees, etc.).
The law does not regulate in what form this should be done, so the demands of the Federal Tax Service employees for the mandatory use of the so-called “UTII Books” are unfounded. Especially if they contain sections such as “Income”, “Expenses”, etc.
In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth purchasing it. But at the same time, it is important to remember that it is necessary to keep only records of physical indicators; all other information on income and expenses does not need to be entered there.
More details about KUDIR.
Financial statements
All organizations, regardless of the chosen taxation system and the number of employees, are required to maintain accounting records and submit financial statements annually (Law “On Accounting” No. 402-FZ of December 6, 2011).
Accounting statements for different categories of organizations vary. In general, it consists of the following documents:
- Statement of changes in capital (Form 3).
- Cash flow statement (form 4).
- Report on the intended use of funds (form 6).
- Explanations in tabular and text form.
For small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year), financial statements consist of two mandatory documents: simplified form:
- Balance sheet (form 1).
- Statement of financial results (form 2).
Accounting statements are submitted once at the end of each year to two authorities: the tax service (FTS) and the statistical authorities (Rosstat). Deadline for submitting reports – no later than March 31.
For late submission of financial statements, fine in the amount of 200 rubles. for each document not submitted. Officials of the organization may be fined in the amount of 300 to 500 rubles + from 3,000 rubles. up to 5,000 rub. for failure to submit reports to Rosstat.
Reporting for employees
All reporting for employees can be divided into three categories:
- Reporting to the Federal Tax Service (Tax Service).
- Reporting to the Pension Fund (PFR).
- Reporting to the FSS (Social Insurance Fund).
| Where to take it | What to take | When to take it |
|---|---|---|
| Federal Tax Service | Average number of employees | At the end of the calendar year no later than January 20 of the following year |
| Certificates 2-NDFL | At the end of the calendar year no later than April 1 of the following year | |
| Calculations 6-NDFL | Based on the results of each quarter no later than the last day of the 1st month of the next quarter | |
| Calculation of insurance premiums | Based on the results of each quarter, no later than the 30th day of the month following the billing (reporting) period. | |
| Pension Fund | Report on the form SZV-STAZH (contains information about the insurance experience of the insured persons) |
At the end of the year, no later than March 1 of the year following the reporting year. |
| Report according to the SZV-M form (contains information that allows you to track working pensioners) |
At the end of each month no later than the 15th day of the next month | |
| FSS | Report on form 4-FSS From January 1, 2017, this calculation includes information only on injuries and occupational diseases |
Based on the results of each quarter, no later than the 25th day (for electronic form) and the 20th day (for paper form) of the 1st month of the next quarter |
Reporting on cash transactions
Organizations carrying out operations related to receiving, issuing and storing cash(cash transactions) are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).
The need to maintain cash discipline does not depend on the chosen taxation system or the presence of a cash register. An LLC may not have a cash register, but simply issue BSO (strict reporting forms), but at the same time it is still obliged to comply with the rules of cash discipline.
Effective since June 2014 simplified procedure for maintaining cash discipline, according to which small organizations (number of employees no more than 100 people and revenue no more than 400 million rubles per year) are no longer required to set a limit on the cash balance at the cash register.
Additional tax reporting
Some organizations carry out activities that require the payment of additional taxes and reporting.
Additional taxes and reporting table
| Surcharge | Reporting type | Deadline |
|---|---|---|
| Transport tax | Transport tax declaration | |
| Land tax | Land tax declaration | At the end of the calendar year no later than February 1 of the following year |
| Water tax | Water tax declaration | Based on the results of each quarter no later than the 20th day of the 1st month of the next quarter |
| Excise tax | Excise tax declaration | Based on the results of each month, no later than the 25th day of the next month (for straight-run gasoline and denatured alcohol: no later than the 25th day of the third month following the reporting month) |
| Notice of advance payment in 4 copies (including one in electronic form) + copies of payment documents | No later than the 18th of the current month | |
| Mineral extraction tax (MET) | Declaration on mineral extraction tax | At the end of the month no later than the last day of the next month |
| Gambling tax | Gambling tax return | At the end of the month no later than the 20th day of the next month |
| Fees for the use of wildlife objects | Providing information to the Federal Tax Service on received permits for the extraction of wildlife objects | |
| Fees for the use of aquatic biological resources | Providing information to the Federal Tax Service on permits received and collection amounts payable | No later than 10 days from the date of receipt of the permit |
| Providing information to the Federal Tax Service on the number of objects subject to removal from the environment | No later than the 20th day of the month following the last month of the permit validity period | |
| Regular payments for subsoil use | Providing the Federal Tax Service with calculations of regular payments for the use of subsoil | Based on the results of each quarter, no later than the last day of the first month of the next quarter |
01Jan
Hello, dear readers! We have already noted that a whole series of articles has accumulated in the section of the site, which is a little problematic for beginners to navigate. Especially if at the same time the essence of the articles needs to be synchronized with reporting forms - you can find them in the section.
Previously, we made a general article about. Today we’ll talk about LLC reporting and deadlines for its submission.. And, of course, we will try to provide links in the text to all useful articles and forms that are available on the site.
For more convenient and faster submission of LLC reports, everyone uses THIS service.
As always, we first divide the LLC’s reporting into groups. Here, unlike individual entrepreneurs, there will be five groups, not four. I’ll tell you why this is so later. So, the groups:
Now let's take a closer look at each group.
LLC reporting according to the taxation system used
The standard rule applies here: what tax we pay - such a declaration must be submitted to the Federal Tax Service. We present the basic information in the form of a table:
| Tax regime | Declaration (form) | Due dates |
| BASIC (general mode) | If you pay quarterly advance payments: made for a quarter, half a year, 9 months before the 28th day of the month following the specified period, and for a year before March 28 of the next year If you pay monthly advance payments: made per month, 2 months, 3 months, etc. up to 11 months before the 28th day of the month following the specified period, and a year before March 28 of the following year |
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| Compiled based on the results of the quarter before the 25th day of the month following this quarter | ||
| Unified tax on imputed income (UTII) | Compiled for a quarter, must be submitted by the 20th day of the month following that quarter. | |
| Compiled for a year, must be submitted by March 31 of the following year. | ||
| Compiled based on the results of the quarter, before the 25th day of the month following the quarter |
As always I will add: LLC in the general regime is a VAT payer, therefore the table shows two declarations: for income tax and VAT. Special regimes are exempt from VAT, except for the Unified Agricultural Tax (under which the obligation to pay VAT and submit a declaration was introduced from 01/01/2019), for the simplified tax system, UTII we submit only the declaration corresponding to the special regime used. The obligation to submit a report and pay VAT for these entrepreneurs arises only in special cases, for example, renting premises from the municipality. When combining regimes, for example, simplification and imputation, you will have to submit 2 declarations, that is, one for each regime.
We have already written about how to fill out declarations (all examples for individual entrepreneurs also apply to LLCs, the essence of filling out the data on the form is the same):
As for KUDIR for LLC, there are some peculiarities.
Firstly, LLC will fill out KUDIR only in a simplified special mode. . General regime LLCs and Unified Agricultural Taxes do not maintain KUDIRs; they take all the necessary information for calculating tax from accounting. Nobody keeps a book of income/expenses on UTII: it simply doesn’t exist. But no one has canceled the recording of physical indicators, so it will still have to be organized.
The following articles may help you fill out the KUDIR:
- (for combining modes).
Filing reports on additional taxes
Depending on the specifics of the LLC’s activities, it may pay other taxes. These include:
- Land tax - ;
- Transport tax - ;
Both declarations are drawn up based on the results of the calendar year and are submitted before February 1 of the following year.
- Water tax - compiled based on the results of each quarter, must be submitted by the 20th day of the month following this quarter;
- Gambling business tax - if you work in this area, then at the end of each month you will need, the due date is the 20th of the next month;
For legal entities working in the field of mining, or legal entities whose activities are related to the use of wildlife / aquatic biological resources (aquatic biological resources), the following taxes / fees must be paid and submitted:
- Mineral extraction tax (abbreviated as severance tax) - is compiled for each month, must be submitted by the end of the next month;
- Fees for the use of wildlife objects are submitted to the tax office, the deadline for submission is within 10 days from the date of receipt of such permission;
- Fees for the use of FBR facilities - here two types of reporting must be submitted to the tax office:
- – also surrendered within 10 days from the date of receipt of such permission;
- – surrendered before the 20th day of the month following the last month of validity of the received permit.
- Regular payments for the use of subsoil - submitted to the tax office, drawn up for a quarter, due date - no later than the last day of the month following this quarter.
LLC reporting on employees
As for contributions for employees, then with reporting everything is the same as with. In 2019, we report to the tax office (average headcount, 2-NDFL, 6-NDFL and calculation of insurance premiums), to the Pension Fund of the Russian Federation (SZV-M and information about the insurance experience of insured persons) and to the Social Insurance Fund (submitting 4-FSS for contributions for injuries) .
Organizational reporting on cash transactions
We have also written about cash transactions more than once. So, organizations are required to observe cash discipline, including setting a cash limit - the maximum amount of cash that can be stored in the cash register (everything in excess of it must be deposited at the bank). There is a relaxation for small organizations: there is no need to set a cash limit, but this decision must be formalized by an appropriate order. You can find out what kind of business you belong to: small, medium or large - using established criteria. .
The legislator imposes strict requirements on legal entities registered on the territory of the Russian Federation. Business entities are required to declare income and submit reports to the tax authorities in the form approved for a specific taxation regime. There are special rules regarding the deadlines for submitting documents, and in case of violation, financial sanctions are provided.
What you need to know about legal taxes
3 delivery options from 6%Types of reporting of legal entities
The specific list of documents that the taxpayer is required to send to the territorial tax authority is determined based on the chosen tax regime, type of activity, as well as the existence of labor relations with employees. The general taxation system provides for the submission of reports:
- according to VAT;
- property fees;
- corporate income tax;
- transport tax (if there is one on the balance sheet);
- on excise taxes;
- on water tax (when carrying out certain types of activities);
- on specific taxes (subsoil use, use of wildlife resources, etc.);
- to pension and other extra-budgetary funds (average headcount, reporting on contributions);
- reference information to statistical authorities.
In addition, the accounting department of a legal entity is required to keep records using standardized forms of documents approved at the federal and regional levels.
Deadlines and methods for submitting reports
For each tax introduced on the territory of the Russian Federation, a special payment schedule has been established. Reporting is provided until strictly defined dates. Taxpayers on the common system must submit documents to the regulatory authority quarterly. Some taxes (for example, the simplified tax system) require filing declarations only once a year. A calendar indicating all dates that are significant for an accountant is published on the official website of the Federal Tax Service of the Russian Federation, as well as in several reference and legal electronic systems.
Representatives of a legal entity can use three main methods of transferring documents:
- send by mail with a list of attachments and notification of delivery (the moment of sending will be the date of fulfillment of the obligation to transmit reports);
- take advantage of the possibilities of electronic document management (you will need to conclude an agreement and obtain an electronic signature);
- provide papers through a representative authorized by a power of attorney.
Each of these methods ensures the timely fulfillment of the obligation assigned to a legal entity.
RSF Corporation takes care of absolutely all types of reporting for LLCs. This could be tax reporting, reporting to the Pension Fund, as well as zero reporting of an LLC. We are ready to offer you two options for cooperation:
- Partial service. In this case, our specialists are only involved in preparing reports based on the information you provide. You submit completed reports to regulatory authorities yourself
- Full service. In this case, we not only prepare, but also submit reports and resolve all related issues with regulatory authorities. We guarantee that the submission of zero and other reports for LLCs will be carried out strictly within the time established by law.
You can also contact us by ordering a one-time provision of this service. This may be necessary if, for example, your staff accountant gets sick, quits, or is busy with other work. Another option is service on an ongoing basis, when we completely take over this area of work, prepare and submit reports on a regular basis.
Ordering reporting outsourcing services is really profitable - try outsourcing individual functions for a while, and you will see how much easier your work has become.
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