The end of the second quarter of 2018 is approaching - the period for submitting quarterly reports. In the article, we will consider whether it is necessary to submit a declaration on the simplified tax system for the 2nd quarter of 2018. Reporting deadlines. When to submit a zero tax return. Sample fill. Penalties for late reporting.
When to submit a tax return
Simplified taxation system is a special regime, as the name suggests, that involves simplified taxation and reporting. We will talk about taxation another time, but today we will discuss the issue of reporting.
All tax reporting of the simplified taxpayer consists of a Declaration on the simplified tax system. The Germany WhatsApp Number List current form , approved by Order of the Federal Tax Service of the Russian Federation.
This declaration is submitted once at the end of the reporting year by entrepreneurs until April 30 of the next year, by organizations until March 31 (April 1, 2019 for 2018).
Thus, it turns out that the tax period for the simplified tax system is a calendar year. However, it must be remembered that the reporting period will be 1 quarter, half a year, 9 months.
This means that advance payments under the simplified tax system must be made within a year, and not once after the submission of the declaration, but they are not reporting, they do not need to be documented as declarations. It is only necessary to make payment at the end of the quarter, half year, 9 months:
no later than April 25 for the first quarter;
no later than July 25 for the half year;
no later than October 25 for nine months.
For violation of these deadlines for each day of delay, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for LLC and April 30 for individual entrepreneurs. A penalty of 20% of the unpaid tax amount will be imposed if the funds are not received in full by the dates indicated.
There is no need to submit any documents confirming the correctness of advance calculations to the IFTS, these data are reflected in the KUDiR. Documents confirming payment must be kept. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.