Each manager and accountant is aware that the provision of reporting documents to certain bodies is a prerequisite for ensuring the life of the enterprise and the implementation of laws and decrees of the state. Reporting deadlines and types of reports depend on the taxation system of an enterprise.
If the organization is taxed on the basis of the general taxation system, the preparation and submission of personal income tax reporting is the responsibility of the company's accountant . Every quarter it is necessary to submit reports to the inspection of the Federal Tax Service, the social insurance fund, and the pension fund. In addition, once a year it is necessary to submit reports to the statistical authorities. You can hand it over until March 30.
Companies that pay taxes according to a simplified scheme submit quarterly reports to a social insurance fund, a pension fund. Reporting for statistical authorities and the Federal Tax Service must be provided once a year until March 30.
If you are an individual entrepreneur, you will also need to hand over the relevant documents. For those entrepreneurs whose documents do not charge wages and who pay taxes according to the general taxation system, the report is submitted every quarter only to the Federal Tax Service Inspectorate. Those entrepreneurs who do not pay wages, but pay taxes on the simplified taxation system, do not need to submit such documents quarterly, but they are required to submit appropriate reports once a year to the Federal Tax Service Inspectorate and additionally to the statistical authorities by the end of March.
It is worth noting that it is necessary to submit mandatory reports, regardless of whether the activities of the enterprise were profitable or not. If a company has just been created, it takes time to reach the profitability level. Therefore, its reports are zero and are submitted to the relevant control authorities. The reporting deadlines in this case coincide with the general rules adopted for organizations of the corresponding type of taxation. Zero reporting is submitted if the organization has not conducted financial transactions and cash transactions.
To simplify the filing and not to delay the deadlines for reporting, you can submit documents in electronic form, which is called 2-personal income tax. Reporting 2-personal income tax fill out for each individual and tax rate. The electronic system has a fairly simple interface, in addition, saves the time accountant of the enterprise. In the electronic report form, it is necessary to fill in the fields with the name of the organization for which the accounting documentation is compiled, and the tax office where it will be provided. You can also specify the OKATO code if it differs from that indicated on the organization card. Particular attention to indicating the code must be given to individual entrepreneurs whose code of OKATO of the place of registration of the IP differs from the code assigned at the place of business of the organization. The report also indicates the size of the tax rate and the residence of the company employee or private entrepreneur. The document for all employees for whom the organization pays taxes should be drawn up in alphabetical order. After the report has been fully generated, it must be transferred for signature to the management or the person responsible for accounting. 2-personal income reporting deadlines are set by the highest authorities. It must be passed before March 31.
If the deadline for submission of reports is overdue, state bodies can come with a check to the enterprise. In addition, the late submission of documentation may entail administrative and criminal liability.
Individual entrepreneurs often issue simplified electronic reports such as 3-personal income tax and 4-personal income tax.