Today we will be interested in the deadline for submitting a declarationon income tax. In general, this question is extremely simple. Only the process has a variety of features and alternatives that you need to know. For example, how to fill out the reporting. Or, who should and how often to report to the state for the profits and accrued losses. If you thoroughly understand all this, no tax report will not be terrible to you. Let's start as soon as possible.
But first we find out what we should report to? It has already been revealed that we will be interested in the deadline for submitting a declaration on income tax. What kind of payment is this?
It is not hard to guess that we are talking about theincome. The tax is levied on individuals, legal entities and organizations. That is, with everyone who only has some official income. There are exceptions to the rules, but not always. Most often they are simply exempt from paying taxes, and not from reporting. In any case, you need to report on your profits. And it does not matter whether it is taxed or not.
The profit tax is a contribution thatcalculated regularly. Reporting in different cases is diverse. It all depends on how exactly the income was received, and also what taxation system takes place in this or that case.
For example, a fairly common case isquarterly report. Applies to certain organizations. At the same time, you will have to constantly make reports. Once a quarter, half a year, and also in 9 months. And, of course, by the end of the tax reporting period - by April 30 of each year.
In this case, there is one restriction. The tax return (income tax) in these or other cases must be submitted to the relevant service no later than 28 days after the end of the tax period. In practice, they try to make all manipulations with reports much faster.
There is also one very interesting rule. It is distributed, as in the past case, to legal entities, as well as organizations. As we have already found out, the deadline for submitting the income tax declaration varies. It can be a quarter, nine months, six months. And you need to provide a report no later than 28 days after the end of the period. There is nothing difficult in this.
But the obligatory (and, as many consider, the mostimportant) the report is annual. It is not difficult to guess, it is compiled once a year. The quarterly report is valid at one time or another, but the annual report for the previous year. That is, in 2016 you report for 2015 and so on.
He, too, has his own specific deadlines. You must fill in the declaration (income tax) and submit it to the tax authorities before March 28 of each year. At the same time, as already mentioned, information is reported for the previous period. There is nothing difficult or special in this. Such rules are established in Russia.
Forms of accounting statements include notonly standard cases, but also special taxation regimes. The thing is that some companies (and individuals) choose some special forms of reporting to the state. For example, by "simplified". This is the most common case in relation to individuals.
If you have an LLC, then the deadline for the declarationthe profit tax with STS will be annual. Once a year you must report to the state about your income. At the same time for the LLC the deadline is set until March 31.
Nevertheless, most often this form is usedactivities, such as IP. This is especially true not for companies and organizations, but for individuals. For them, too, the annual report. No quarterly, semi-annual and so on. Once a year it will be necessary to provide the tax authorities with information about their incomes and expenses (in some cases). At the same time, the SPE can report to the USN by April 30 of each year. It is this period that is considered a tax reporting period for all.
Also special forms of financial statementsinclude the UTII system. It is still called "tiny". Not the most common phenomenon, but it does occur. At the same time, keep in mind that you will often have to report your incomes. Once a quarter.
Quarterly report in this case will beTo be submitted no later than the 20th day of the month following the end of the reporting period. Otherwise, if you do not "meet" within the deadline, problems may begin. So please consider this fact.
In principle, these are all the basic rules thatonly can touch our today's topic. The deadline for submitting the income tax return was found. What's next? What features does this have?
But do not hurry. Individuals, as we have already explained, also have to pay income tax. Even if they are not registered as individual entrepreneurs. For example, the income tax is levied on you when you rent out a property. Or when selling it. For all this, it is necessary to report to the state.
But in what terms it is necessary to keep within? Momentarily escape and try to fill in the declaration (income tax) is not necessary. The thing is that individuals have every right to report on their profits once a year. Moreover, this option is used by taxpayers.
At the same time, the term is set fairly humane. It is exactly the same as for IP. That is, you must account for the income received in the previous year before April 30. But with the payment of taxes everything is much easier. But about this a little later. The main thing, remember: individuals are accountable for their profits once a year, until April 30. It is important.
Payment of taxes
But to what number do you need to pay taxes in this or that case? Suppose, for the profit of the reporting compiled and filed with the tax service. What's next? Should I pay right away or not?
No. Both organizations and individuals have their own rules in this matter. In general, it all depends on the form of your reporting. And the period in which you file documents to the tax authorities.
So, for organizations payment of taxes is not possiblemore than 28 days after the declaration of profit (quarterly). And at the same time, if an annual report is used, you will have to pay until March 28 of each year. Not later. Earlier it is possible, it will be a down payment. Very convenient and common among companies.
But for individuals and IP (LLC) with USN, not allso severely limited. Taxes on profits they have the right to pay, as a rule, until July 15 of each year. A down payment is set April 30. By the way, the advance is chosen most often. Practice shows that to account for the profits and immediately deal with debts - that's what will save IP and individuals from unnecessary problems in the future. They paid and forgot.
We need to report on the income tax. The declaration, the filling of which many consider difficult, as we have already found out, is submitted to the tax authorities at different periods. But nevertheless the principle of drawing up the report does not change. Now you can fill out the relevant documents both manually and electronically using special applications. It is the second option that is in great demand among citizens.
What do you need for reporting? Of course, information about the taxpayer. Which ones, depends on who is the payer. If an individual or a private entrepreneur - enough passport data and TIN. But organizations should have their own requisites. And they will be indicated in the special fields in the reports.
Information on sources of income also does not interfere. They are compulsory. And about the expenses, if they are available, do not forget about this either. So all the information will not only be documented, but also recorded in the declaration.
In principle, nothing more is required. It is enough to open a special program, choose there a form of 3-NDFL and fill in all the relevant fields. If there are documents listed above, there will be no problem with this. After all, all the areas are very simple to understand. At the end of the process, click on "Generate" - get the completed declaration. It remains to sign it and file it with the tax authorities.
Interest on taxes
And now the most important thing: how much do you need to pay in this or that case for profit? What is the tax in Russia for the funds received? Reporting on time is just half the battle. An important point is the direct payment of income tax.
It all depends on who is the payertaxes. And under what taxation system does it work. Organizations in the Russian Federation pay 20% of the profits, foreign companies - 30%, individuals - 13%, and "simplified" should be given or 6%, or 15.
Nothing difficult in the calculations will not. The tax base (income-expenses) is multiplied by the interest received - the amount is paid. Further reporting (if you have not done it before) is filed with the tax authorities and then payment is made.