The types and deadlines for submitting tax and accounting reports in 2017 differ from the reporting of previous periods. All enterprises are required to submit annual reporting, regardless of the type of activity. The types, composition and timing of reporting for 2017 depend on the taxation system used by the enterprise and its legal form.

We will consider the composition of reporting to government authorities for Limited Liability Companies LLC on different taxation systems.

At the beginning of the year, all organizations need to start preparing their annual report for 2016. Annual reports must be submitted between January and the end of March 2017. The types and deadlines for submitting reports depend on what taxation system the company uses.

In 2017, organizations will have to submit annual financial statements for 2016, then monthly or quarterly tax returns to the Federal Tax Service and calculations of insurance contributions to funds based on the results of each quarter, half a year and 9 months. What reports are included in the reporting for LLCs under the general taxation system and special regimes (STS and UTII).

LLC on the general taxation system (OSNO)

Organizations on OSNO take:

Accounting statements

• Balance sheet (OKUD 0710001)
• Financial results report (OKUD 0710002)
• Statement of changes in capital (OKUD 0710003)
• Cash flow statement (OKUD 0710004)
• Report on the intended use of funds (OKUD 0710006)
• Explanations to the balance sheet and income statement.

Tax reporting:

• VAT declaration
• Property tax declaration
• Transport tax declaration
• Land tax declaration
• 6-NDFL
• 2-NDFL
• Information on the average number of employees

Reporting to funds

• Calculation according to the RSV-1 form for 2016
• SZV-M
• Calculation according to Form 4-FSS for 2016
• Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017)
• Confirmation of the main type of activity in the Social Insurance Fund

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

Annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of December 6, 2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is established by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation and paragraph 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ.

The deadline for submitting annual reports for 2016 is 03/31/2017.

The deadline for submitting annual reports for 2017 is 04/02/2018*.

Tax reporting

VAT declaration

Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. The deadlines and procedure for submitting a declaration, as well as paying tax, are specified in Article 174 of the Tax Code of the Russian Federation.

In 2017, the VAT return must be submitted within the following deadlines:

• for the fourth quarter of 2016 - until January 25, 2017;
• for the first quarter of 2017 - until April 25, 2017;
• for the second quarter of 2017 - until July 25, 2017;
• for the third quarter of 2017 - until October 25, 2017;
• for the fourth quarter of 2017 - until January 25, 2018.

Electronic VAT reporting

The VAT declaration is submitted via telecommunication channels in electronic form, through an electronic document management operator. This rule applies to all taxpayers, including tax agents who pay VAT.

Only tax agents who are not VAT payers or are exempt from VAT can submit a return on paper. In addition, they should not be the largest taxpayers, and the average number of their employees should not exceed 100 people. This procedure is defined in paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

Payment of VAT

Payment of VAT is made in equal installments over three months following the reporting period - quarter. Payments must be sent by the 25th of each month. For example, tax for the first quarter of 2017 must be transferred from April to June, on the following dates:
until 04/25/2017, 05/25/2017, 06/27/2017*.

In addition, according to clause 5.2. Article 174 of the Tax Code of the Russian Federation, organizations that are not VAT payers and are not recognized as tax agents, if they issue invoices, are required to submit to the tax inspectorate a log of received and issued invoices in electronic form. Deadline – no later than the 20th day of the month following the expired tax period.

Income tax return

Income tax reporting is submitted quarterly: based on the results of the first quarter, half of the year,
9 months and a year. The deadlines for reporting income tax are established by Article 285 of the Tax Code of the Russian Federation.

In the income tax return, revenue and expenses are indicated on an accrual basis from the beginning of the year.

The reporting period for income tax is quarter or month. The tax period for income tax is one year. It is important not to be confused.

The deadlines and procedure for filing a declaration, as well as the deadlines for paying advance payments and taxes are established in Articles 287 and 289 of the Tax Code of the Russian Federation.

In 2017, the income tax return must be submitted:

• for 2016 - until March 28, 2017;
• for the first quarter of 2017 - until April 28, 2017;
• for the first half of 2017 - until July 28, 2017;
• for 9 months of 2017 - until October 30, 2017*.

Organizations that make monthly advance payments of income tax submit monthly declarations no later than the 28th day of the month following the reporting month. The deadlines for filing income tax returns are determined in paragraph 3, Article 289 and Article 287 of the Tax Code of the Russian Federation.

The income tax return must be submitted electronically via telecommunications channels through an electronic document management operator.

A paper income tax return can be submitted to an organization if the average number of employees is no more than 100 people.

Declaration on property tax of organizations

Corporate property tax is paid by companies that have property on their balance sheets. The tax period for corporate property tax is a calendar year.

Please note that starting from 2016, different tax periods apply when calculating property taxes.

If property tax is calculated based on cadastral value, the reporting periods for property tax will be: I, II and III quarters of the calendar year.

If property tax is calculated from its average annual value, the reporting periods will be the first quarter, half a year and nine months of the calendar year.

The terms and procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation. Check with your state to see if you need to submit an estimate of advance property tax payments.

Calculation of advance payments for property tax must be submitted to the tax office quarterly. Based on the results of the first quarter, half a year, nine months, it must be submitted within 30 days after the end of the corresponding reporting period.

The deadline for submitting a property tax return for the year is established by Article 386 of the Tax Code of the Russian Federation.

Calculations of advance payments for property tax are submitted quarterly:

• for the first quarter of 2017 - until May 2, 2017*;
• for the first half of 2017 - until July 31, 2017;
• for 9 months of 2017 - until October 31, 2017.

If the number of employees is more than 100 people, the declaration must be submitted electronically.

Transport tax declaration

Only organizations that have a registered vehicle submit a transport tax return and pay the tax. According to Article 357 of the Tax Code of the Russian Federation.

The procedure and terms for payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. The date for payment of transport tax at the end of the year cannot be set earlier than February 1, in accordance with paragraph 1 of Article 363 of the Tax Code of the Russian Federation.

The transport tax declaration is submitted 1 (one) time per year no later than February 1
in accordance with Article 363.1 of the Tax Code of the Russian Federation.

Land tax declaration

Organizations that own land plots recognized as objects of taxation are required to submit a Land Tax Declaration and pay this tax. Article 388 of the Tax Code of the Russian Federation.

The procedure and terms for payment of land tax and advance payments are determined and approved by the heads of municipalities. However, as a general rule, in accordance with Article 397 of the Tax Code of the Russian Federation, the tax payment date at the end of the year cannot be set earlier
1st of February.

The tax return for land tax is submitted 1 (one) time per year no later than
1st of February.

If the organization has more than 100 employees, the declaration must be submitted electronically.

Personal income tax reporting in 2017

All organizations with employees submit reporting to the tax office on personal income tax quarterly and annually.

Reporting on form 6-NDFL

Reporting to the Federal Tax Service on personal income tax in 2017 is submitted quarterly in form 6-NDFL. Clause 2 of Article 230 of the Tax Code of the Russian Federation.

Form 6-NDFL must be submitted in 2017:

• for 2016 - no later than April 3, 2017*;
• for the first quarter of 2017 - no later than May 2, 2017;
• for the first half of 2017 - no later than August 1, 2017;
• for 9 months of 2017 - no later than October 31, 2017.

Reporting according to form 2-NDFL

In addition to reporting in Form 6-NDFL, organizations are required to submit a 2-NDFL certificate to the Federal Tax Service.
This certificate is submitted 1 (one) time per year.

Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.*

Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.*

If the number of individuals for whom information is submitted is up to 25 people, the organization has the right to submit reports on paper. If there are more than 25 people, you only need to report electronically.

Information on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service only 1 (one) time per year.

In 2017, information on the average number of employees must be submitted to the tax office no later than January 20, 2017.

Unified calculation of insurance premiums

A unified calculation of insurance premiums appears in the reporting of organizations from the 1st quarter
2017.

It appeared after the transfer of control over mandatory insurance contributions to the Federal Tax Service, which in 2016 all companies paid to the funds.

All organizations that have employees submit the calculations. Reporting is submitted to the INFS quarterly: based on the results of the first quarter, half year, nine months and calendar year.
In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation. Reporting must be provided in electronic format.

So, all organizations with employees submit a Unified calculation of insurance premiums:

• for the first quarter of 2017 - no later than April 30;
• for the second quarter of 2017 - no later than July 31*;
• for the third quarter of 2017 - no later than October 30.

Reporting to funds

Form RSV-1 for 2016 in the Pension Fund of Russia

In 2017, you need to submit a report to the Pension Fund on the RSV-1 form for 2016.

Deadline: no later than 02/15/2017 in paper form; no later than 02/20/2017 in electronic form.

Reporting is submitted electronically if the average number of employees is more than 25 people. If the company has less than 25 employees, reporting can be submitted on paper.

In the future, during 2017, the RSV-1 report does not need to be submitted quarterly to the Pension Fund. This report replaced the Unified Calculation of Insurance Premiums, which has been submitted quarterly to the Federal Tax Service since 2017.

Form SZV-M in the Pension Fund of Russia

Every month, organizations are required to report to the Pension Fund of Russia in the SZV-M form.

Reporting to the Pension Fund of Russia in 2017 in the SZV-M form must be submitted no later than the 15th day of the month following the reporting month.

Form 4-FSS

All organizations that have employees submit reports. Most organizations are required to submit reports electronically. Only organizations with an average headcount of less than 25 people can submit paper reports.

In 2017, you need to submit reports in Form 4-FSS for 2016 1 (one) time.

Further in 2017, there is no need to submit calculations using Form 4-FSS to the FSS. Instead of this form, new reporting has been introduced - “Unified calculation of employee insurance contributions”, which is submitted to the Federal Tax Service starting from the 1st quarter of 2017.

Calculation of contributions for compulsory industrial accident insurance
and occupational diseases

Reporting to the Social Insurance Fund is submitted quarterly: based on the results of the first quarter, half a year, nine months and a calendar year.

Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases for 2016 is submitted as part of the reporting on Form 4-FSS to the Social Insurance Fund.

In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases is submitted to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund quarterly, starting
from the 1st quarter of 2017.

The deadlines for submitting reports are established by paragraph 1 of Article 24 of the Federal Law of July 24, 1998
No. 125-FZ.

Most organizations are required to submit reports electronically. If an organization has an average number of employees of more than 25 people, then it is necessary to submit reports electronically. If the company has less than 25 employees, reporting can be submitted on paper.

Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted in 2017:

• for the first quarter of 2017 - until April 20 (on paper), April 25 (electronically);
• for the first half of 2017 - until July 20 (on paper), July 25 (electronically);
• for 9 months of 2017 - until October 20 (on paper), October 25.

Confirmation of main activity

Every year, the organization is required to confirm its type of activity with the Social Insurance Fund. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses);
• calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017).

Deadlines for submitting reports in 2017 for LLCs using the simplified tax system

Organizations that use the simplified tax system are exempt from paying VAT, income tax and property tax. The exception is the cases expressly specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation.

Organizations using the simplified taxation system of the simplified tax system maintain accounting records and they, like everyone else, must submit annual financial statements to the Federal Tax Service and Rosstat.

All organizations that have employees are required to report to the Social Insurance Fund and the Pension Fund of the Russian Federation, regardless of the taxation system they use.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL.

The reporting procedure, timing and composition of reporting to the Social Insurance Fund and the Federal Tax Service in forms 2-NDFL and 6-NDFL are discussed in this article above. They are the same as for organizing on OSNO.

Transport and land tax must be paid if the organization has property on its balance sheet that is subject to taxation.

A declaration under the simplified tax system is submitted 1 (one) time per year.

The simplified taxation system declaration for 2016 must be submitted by March 31, 2017, either in paper or electronic form. This period is established in Article 346.23 of the Tax Code of the Russian Federation.

Tax for 2016 must be transferred to the budget by March 31, 2017.

Organizations using the simplified tax system must pay advance tax payments in accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation within the following periods:

• for the first quarter of 2017 - until April 25;
• for the first half of 2017 - until July 25;
• for 9 months of 2017 - until October 25.

Deadlines for submitting reports in 2017 for LLCs on UTII

Organizations on UTII do not pay profit tax, VAT and property tax in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation. Other taxes must be paid in the general manner.

If the number of employees in an organization exceeds 100 people, then the organization cannot apply UTII.

Organizations on UTII submit the following reports:

• UTII declaration;
• information on the average number of employees;
• calculation according to form 4-FSS;
• confirmation of the main type of activity in the Social Insurance Fund;
• calculation according to the RSV-1 form;
• transport tax declaration;
• land tax declaration;
• 2-NDFL;
• 6-NDFL;
• accounting statements.

The UTII declaration is submitted quarterly:

• for the fourth quarter of 2016 - until January 20;
• for the first quarter of 2017 - until April 20;
• for the second quarter of 2017 - until July 20;
• for the third quarter of 2017 - until October 20.

Payment of UTII is made based on the results of each quarter by the 25th day of the month following the tax period.

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.

The new form of tax return for transport tax 2017 was approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668

A transport tax declaration must be submitted by legal entities whose property includes land, water or air vehicles that are subject to this tax (Article 358 of the Tax Code of the Russian Federation). The declaration for 2017 is submitted using a new form. What kind of form this is, when and how to submit it, we will tell you in today’s article.

New form of transport tax declaration 2017

The new form of tax return for transport tax was approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668. The declaration form can be found in Appendix No. 1 to this order. The form must be used starting with the reporting campaign based on the results of 2017. However, during 2017, taxpayers could use the new form, for example, to apply benefits for heavy vehicles, for which in 2016 a fee was charged according to the PLATO system.

The new transport declaration form consists of a title page and two sections. One section is devoted to the amounts of tax payable, the second - tax calculations for each vehicle registered with a legal entity.

According to the provisions of the law, the transport tax declaration is drawn up based on the results of the tax period. For this type of tax, this is the calendar year. Instructions for filling out the form, as well as the codes that need to be used when generating the declaration, are given in Appendix No. 3 to the above order of the tax authorities.

Let's briefly talk about some of the differences in the new transport declaration for 2017. For companies that have heavy vehicles registered, the new form provides the opportunity to indicate a tax benefit or deduction due from the maximum permitted weight of a vehicle over 12 tons for vehicles registered in the registry of the PLATO system.

To take the benefit into account when calculating the tax, the amount paid should be entered on line 290 of Section 2 of the declaration. The deduction is entered in line 280 of the same section and has the code designation - 40200.

In addition, several new lines appeared in Section 2 of the new declaration. The data for them is taken from the vehicle registration documents. These are the lines:

• line 070 - vehicle registration date;
• line 080 - date of termination of vehicle registration (deregistration);
• line 130 - year of manufacture of the vehicle.

The new transport declaration form makes it possible to reflect the total tax amount for all vehicles of the company that are located and registered in one subject of the country. In this case, a condition must be met - the entire amount of transport tax is transferred to the regional budget. To obtain such a right, you must obtain approval from the regional tax authority before the start of the new tax period (calendar year).

In addition, in the updated form of the declaration for transport, it is no longer necessary to put a round seal of the organization.

The procedure for submitting a transport tax return 2017 to the Tax Office

It is worth recalling that the transport declaration is submitted at the location of the vehicle. So, if a company has branches as separate divisions, and they have transport on their balance sheet, then a declaration for the branch’s transport must be submitted to the INFS at the place of registration of the division.

The transport tax return for 2017 can be sent to the tax authorities by registered mail with a list of attachments, it can be brought in person or transferred through an authorized person, or it can be sent electronically via TKS.

The most convenient, simple and safe way to send a transport tax return to the Federal Tax Service via the Internet is to use the capabilities of Bukhsoft cloud accounting.

Companies with more than 100 employees report exclusively electronically (Clause 3, Article 80 of the Tax Code of the Russian Federation).

The date of dispatch and transfer of the declaration is the day of its submission to the Tax Inspectorate. When sending a paper form by mail, you need to take this factor into account and take care of sending the reports in advance; it is better to take 3-5 working days before the deadline for submitting information.

And the deadline for submitting a transport tax return, both in paper and electronic form, has not changed - until February 1 of the year following the previous tax period.

Thus, the transport tax return for 2017 must be submitted to the Federal Tax Service no later than February 1, 2018.

It is worth noting that there are no quarterly declarations for transport tax, however, regional authorities have the right to establish reporting periods for making advance payments for this type of tax. The dates for making advance payments are different in different regions; you can check them with the tax authority at your place of registration or on the website of the Federal Tax Service of the Russian Federation in the section “Reference information on rates and benefits for property taxes.”

Read about how to fill out a transport tax return in Bukhsoft accounting programs and cloud accounting on our forum:

Have a question about filling out the declaration?

Transport tax declaration for 2018 (filling sample)

Organizations that own vehicles must annually report transport tax to the Federal Tax Service at the place of registration of the vehicle (clause 1 of Article 363.1 of the Tax Code of the Russian Federation). An exception is provided only for car owners who are not subject to taxation and specified in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

The largest taxpayers - owners of vehicles - submit a tax return for transport tax to the Federal Tax Service at the place of registration as the largest taxpayer (clause 4 of Article 363.1 of the Tax Code of the Russian Federation).

Cancellation of transport tax declaration

The Tax Service has prepared a bill according to which legal entities will no longer have to submit a transport tax return, as well as a land tax return. Organizations, as before, will pay transport and land taxes to the budget, and inspectors, for their part, will compare the amount paid with the calculated amount.

The abolition of transport and land tax declarations will undoubtedly make life easier for accountants.

The consent of Russian President Vladimir Vladimirovich Putin to cancel these declarations has already been received. It remains to wait for the relevant amendments to be made to the Tax Code of the Russian Federation.

Deadline for submitting transport tax returns

The tax return for transport tax is submitted to the tax authority no later than February 1 of the following year (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

If the last day for submitting reports coincides with a weekend or holiday, then the deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Based on the results of 2018, a tax return for transport tax must be submitted without a fine from inspectors no later than February 1, 2019.

According to the norms of the current legislation of the Russian Federation, the declaration on advance payments for transport tax is not submitted (clause 47, article 2 of the Law of July 27, 2010 No. 229-FZ).

Transport tax declaration (form)

The tax return for transport tax (form), as well as the procedure for filling it out, have been approved No. ММВ-7-21/668@.

Procedure for calculating transport tax and payment deadline

The amount of transport tax for the year is determined as the product of the tax rate and the engine power (jet engine thrust, gross tonnage) of the vehicle (clause 2 of article 362, clause 1 of article 359 of the Tax Code of the Russian Federation).

Transport tax rates, deadlines for tax payment and advance payments on it are established in each region separately (clause 1 of Article 361, clause 6 of Article 362, clause 1 of Article 363 of the Tax Code of the Russian Federation). In this case, the deadline for paying tax for the year should not be set earlier than February 1 of the next year (clause 1 of Article 363 of the Tax Code of the Russian Federation).

For example, vehicle owners registered in Moscow pay tax only at the end of the year; advance tax payments do not need to be calculated and paid (Moscow Law No. 33 dated 07/09/2008). Thus, in Moscow, companies need to pay transport tax to the budget no later than February 5 of the next year (Clause 1, Article 3 of Moscow Law No. 33 dated 07/09/2008).

Algorithm for calculating transport tax for legal entities.

The procedure for filling out a tax return for transport tax

How to fill out a transport tax return - Cover page

The title page of the tax return indicates information about the organization (name, tax identification number, checkpoint, code of economic activity, telephone number), as well as the reporting year for which the report is submitted, and the code of the Federal Tax Service for which the declaration is submitted.

If the report is submitted for the first time in a year, the adjustment number will be “0”; when submitting an updated declaration, the adjustment number will be “1”, “2”, etc.

When submitting a return for the year, the tax period will be “34”; when submitting a return for the last period during the liquidation or reorganization of a company, the tax period will be “50”.

The tax authority code corresponds to the first four digits of the company's TIN.

When submitting a declaration at the location of a company or vehicle, code “260” is entered; if the declaration is submitted by the largest organization, then the code will be “213”; legal successors will enter code “216”.

The procedure for filling out a transport tax return - Section 1. The amount of tax to be paid to the budget

Section 1 of the tax return for transport tax indicates the budget classification code for transport tax, the territorial OKTMO code and the calculated amounts of the annual tax and advance payments, as well as the amount of tax that must be paid to the budget at the end of the year.

Filling out a transport tax return - Section 2. Calculation of the tax amount for each vehicle

In Section 2 of the tax return for transport tax, the amount of annual tax is calculated for each vehicle, indicating the territorial OKTMO code.

The vehicle type code is indicated on the basis of Appendix 5 to the Procedure by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, for a passenger car you need to enter the code “51000”.

The identification number, make, registration plate, registration date and year of manufacture of the vehicle are indicated in the state registration certificate.

The unit of measurement of the tax base is indicated in accordance with Appendix 6 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668. For example, the unit of engine power in horsepower is “251”.

The economic class and the number of years that have passed since the year of manufacture of the vehicle are filled out only by those organizations whose tax rate depends on these indicators (clause 3 of Article 361 of the Tax Code of the Russian Federation).

The number of full years of ownership of a vehicle is determined as follows: if the vehicle is registered before the 15th day of the month inclusive, then this month is equal to a full month of ownership, and also months in which the vehicle is deregistered after the 15th on the 2nd day (clause 3 of Article 362 of the Tax Code of the Russian Federation).

If there is only one owner of the vehicle, then when filling out the taxpayer’s share in the title to the vehicle, “1/1” is indicated; if there are several vehicle owners, then the share is indicated in accordance with the number of owners “1/2”, “1/3”.

To determine the ownership rate (line 160), you need to divide the number of months you own the vehicle by the total number of months in the year. For example, if you have owned a vehicle for 9 months, the ownership coefficient will be 0.75 (9: 12).

The increasing coefficient (line 180) is filled in only for expensive vehicles (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Regional authorities may establish benefits that exempt from payment of transport tax in whole or in part.

Tax return for transport tax 2018

The deadline for submitting the transport tax return for 2017 is no later than February 1, 2018. If you fail to report on time, not only the company, but also its manager will face a fine.

Companies with registered cars, buses, motorcycles or other vehicles are required to report to the transport inspectorate at the end of the year. For the exact deadline for submitting your transport tax return, see the article.

When is the deadline for filing a declaration?

Companies are required to submit a transport declaration at the end of the year - no later than February 1 of the next calendar year. This deadline for submitting the main transport tax report is established in Article 363.1 of the Tax Code of the Russian Federation.

If the reporting deadline falls on a weekend or holiday, tax authorities will accept the report on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

• How to fill out and submit reports

The deadline for submitting the transport tax return for 2017 is February 1, 2018. It is not postponed, since according to the production calendar, February 1 is Thursday, a working day.

The deadline for filing a transport tax return for 2017 is the same for all companies. It does not depend on the form of ownership of the company, the type of vehicle, or the region in which the vehicle is registered.

Deadline for filing a transport tax return: accountant’s calendar

What is the penalty for late submission of reports?

If you miss the deadline for submitting the main transport tax report for 2017, the company and its manager may be fined. The fine is 5% of the declared and unpaid tax amount for each full and partial month of delay. The maximum fine is 30% of the unpaid tax amount, the minimum is 1000 rubles. (Article 119 of the Tax Code of the Russian Federation).

If a company has not submitted transport reports, but has paid the tax, the tax authorities will issue a minimum fine of 1,000 rubles. (letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08/47033, paragraph 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

In addition to imposing a fine, tax authorities can block the current account. This will happen if the company does not submit or submits a declaration with a delay of more than 10 working days (Article 76 of the Tax Code of the Russian Federation).

The head of the company faces a warning or an administrative fine of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation)

How not to miss a deadline

In order not to miss the deadline for submitting the transport declaration, you need to bring it to the inspection, send it by mail with a list of attachments, or transfer it electronically via TKS no later than February 1, 2018.

The day of receipt of the declaration by tax authorities will be considered the day of sending the postal message, transferring the declaration via TKS.

Let us remind you that companies with more than 100 employees must submit an annual transport report only in electronic form (Article 80 of the Tax Code of the Russian Federation). Others can report on paper.

All legal entities need to remember that there is a deadline for submitting a transport tax return. If for some reason it is violated, tax authorities may apply penalties, which can significantly hit the wallet of any enterprise. In order to avoid difficulties in the future, we will consider in more detail the question of when to submit a declaration and why it is important to timely re-register a vehicle that has actually left the work process.

When to take it

For those enterprises and merchants who purchased vehicles in their own name during 2017, an obligation has been established to submit a corresponding report, which will reflect information on transport tax. At the same time, the deadline for submitting a tax return for transport tax does not depend on exactly when the unit of transport equipment was purchased.

It is worth noting that a declaration will also have to be submitted if the organization purchased a vehicle and was able to sell it within the same year, 2017.

If the vehicle was not purchased at the beginning of 2017 or was to be used for a very short period of time in 2017, then in this case the tax amount for it is automatically recalculated downward.

EXAMPLE

Guru LLC purchased a car for business purposes in August 2017 and soon sold it in October of the same year. In this case, it is still necessary to comply with the general deadlines for submitting the transport tax return for 2017. But the tax will be transferred to the treasury only for those months when the car was in operation and was registered with Guru LLC.

Every responsible manager must understand and ensure that such important documents as tax reporting are submitted by the accounting department on time, since it is determined by the legislation of the Russian Federation. Therefore, the deadline for submitting the transport tax should in no case be violated, since penalties imposed by the inspectorate of the Federal Tax Service of Russia may be applied to irresponsible management, the enterprise as a whole and its specialists.

It is important to understand that the deadline for filing a transport tax return is determined by a special federal law - the Tax Code of the Russian Federation. And it is the same for any region of our country, regardless of location:

• vehicle registration;
• place of vehicle registration.

The deadline for filing a transport declaration should not be confused with the deadline for paying the tax itself. As for the second, each subject of the Russian Federation has the right to independently decide when payment should be made to the regional budget.

So, the deadline for submitting the transport tax return for 2017 is no later than February 1 of the next year, 2018 (clause 3 of Article 363.1 of the Tax Code of the Russian Federation).

Where to take it

To understand where the report in question should be included, you need to know under which tax authority the vehicle was registered. As a rule, transport declarations are submitted exclusively to the Federal Tax Service where the vehicle was registered.

If we talk about the category of the largest payers, then the deadline for submitting a transport tax return is the same for them. However, they must send all reports for a certain period to the tax authority where they registered and received the status of the largest tax payer.

In addition, the declaration must be prepared exclusively by legal entities and individual entrepreneurs. Ordinary individuals do not have such an obligation.

If the responsible person (accountant, etc.) sent transport reports to the wrong tax authority, then in fact this is equivalent to failure to submit a declaration on time. Therefore, the organization may be subject to penalties for violating the procedure established by law.

Consequences for violating the deadline

Regardless of what reasons may affect the late submission of the transport tax report, it is important to understand that liability in this case cannot be avoided. As was said, the deadlines for submitting a transport declaration, which are determined by the Tax Code, must be observed by all legal entities. Otherwise, inspectors will apply tax and/or administrative penalties.

According to the Tax Code, if the deadline for the transport tax declaration was violated and the document was not submitted on time, the company is obliged to pay penalties. Their amount can range from 5 to 30% of the total declared tax for 2017.

You should not be happy if the total tax amount is a very small amount. According to the law, you will still have to pay at least 1,000 rubles to the treasury. Based on Article 119 of the Tax Code, this is the minimum amount of the fine.

We should not exclude the possibility that specialists of a legal entity will have to carry out an administrative penalty in the form of paying a fine. True, in this case the amounts are quite modest. They range from 300 to 500 rubles.

It is important to understand that:

1. The punishment can be either tax or administrative. That is, one should not exclude the possibility that a legal entity will have to pay 2 types of fines at the same time.
2. Each organization that owns a vehicle must understand that the transfer of tax to the treasury is absolutely not connected with payment of the penalty for late submission of reports on it.

If the tax inspectorate has recorded the fact that an organization violates the deadline for filing a declaration from year to year, this may lead to the fact that it will require blocking the current account with which the company operates. It is established that such decisions can only be made by the head of the Federal Tax Service or his deputy. However, you should not think that they make such a decision immediately a few days after the delay in submitting the declaration. It may be issued within the next 3 years.

In order to protect yourself and your own business from troubles and possible difficulties, you should never delay submitting reports to the tax office. This violation - even on one day - is fraught not only with payment of a tax and/or administrative fine, but also with blocking of the current account, which is completely unacceptable for the full functioning of the organization.

Financial losses and additional paperwork have never brought joy to any person. Therefore, it is better to take care of the success of your business in advance, so that in the future you can safely continue to conduct full-fledged activities.

Difficulties in filling out the declaration

1. For what period of time is the vehicle registered with the company? (p. 110). This period is indicated in months, and it should not exceed 12 months, because the declaration is a report for one year.
2. Since 2016, the declaration must indicate in what period of the month the vehicle was registered: before the 15th or after it (p. 130). This affects the correct calculation of the tax amount and indicates exactly when the right to transport transferred from one organization to another.