What are the deadlines for paying taxes in 2018 by legal entities? By what date does the transfer allow tax to be considered paid? We have prepared a table with deadlines for paying basic taxes in 2018 for legal entities. This article is a kind of calendar for an accountant with the deadlines for basic payments (VAT, income tax, personal income tax, UTII and Unified Agricultural Tax). Keep in mind that if the deadline for paying taxes is violated, the payer will be assessed penalties (Article 75 of the Tax Code of the Russian Federation).
Once a quarter, advance payments for income tax are transferred to organizations whose sales income over the previous four quarters did not exceed an average of 15,000,000 rubles. for each quarter (clause 3 of Article 286 of the Tax Code of the Russian Federation). When calculating your average income, take into account the last quarter of the period for which you file your tax return.
The deadline for transferring the advance payment for income tax is no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation).
However, it is also possible to pay income tax on a monthly basis. The organization is obliged to transfer monthly advance payments based on the profit received in the previous quarter if two conditions are simultaneously met:
Deadline for paying income tax in 2018
| Income tax | For what period is it paid? | Payment deadline |
| Income tax (if only quarterly advance payments are made) | For 2017 | No later than March 28, 2018 |
| For the first quarter of 2018 | No later than 04/28/2018 | |
| For the first half of 2018 | No later than July 30, 2018 | |
| For 9 months of 2018 | No later than October 29, 2018 | |
| Income tax (when paying monthly advance payments with additional payment at the end of the quarter) | For 2017 | No later than March 28, 2018 |
| For January 2018 | No later than 01/29/2018 | |
| For February 2018 | No later than 02/28/2018 | |
| For March 2018 | No later than March 28, 2018 | |
| Additional payment for the first quarter of 2018 | No later than 04/28/2018 | |
| For April 2018 | No later than 04/28/2018 | |
| For May 2018 | No later than 05/28/2018 | |
| For June 2018 | No later than June 28, 2018 | |
| Additional payment for the first half of 2018 | No later than July 30, 2018 | |
| For July 2018 | No later than July 30, 2018 | |
| For August 2018 | No later than 08/28/2018 | |
| For September 2018 | No later than September 28, 2018 | |
| Additional payment for 9 months of 2018 | No later than October 29, 2018 | |
| For October 2018 | No later than October 29, 2018 | |
| For November 2018 | No later than November 28, 2018 | |
| For December 2018 | No later than December 28, 2018 | |
| Income tax declaration (for monthly payment of advances based on actual profit) | For 2017 | No later than March 28, 2018 |
| For January 2018 | No later than 02/28/2018 | |
| For February 2018 | No later than March 28, 2018 | |
| For March 2018 | No later than 04/28/2018 | |
| For April 2018 | No later than 05/28/2018 | |
| For May 2018 | No later than June 28, 2018 | |
| For June 2018 | No later than July 30, 2018 | |
| For July 2018 | No later than 08/28/2018 | |
| For August 2018 | No later than September 28, 2018 | |
| For September 2018 | No later than October 29, 2018 | |
| For October 2018 | No later than November 28, 2018 | |
| For November 2018 | No later than December 28, 2018 |
Read also KBK for transport tax in 2019: table for legal entities
Transfer the VAT amount calculated based on the quarterly results in 2018 evenly over the next three months. Payment deadlines are no later than the 25th of each of these months. For example, the amount of VAT payable to the budget for the first quarter of 2018 must be transferred in equal installments no later than April 25, May 25 and June 25.
If the 25th falls on a non-working day, then VAT must be paid no later than the first working day following the non-working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). For example, November 25, 2018 falls on a Sunday, so the last day to pay the first part (share) of VAT for the third quarter is November 26, 2017. This procedure follows from the provisions of Article 163 and paragraph 1 of Article 174 of the Tax Code of the Russian Federation. We present the deadlines for paying VAT in 2018 in the table (for legal entities).
VAT payment deadlines in 2018
| 1st payment for the fourth quarter of 2017 | No later than 01/25/2018 |
| 2nd payment for the fourth quarter of 2017 | No later than 02/26/2018 |
| 3rd payment for the fourth quarter of 2017 | No later than March 26, 2018 |
| 1st payment for the first quarter of 2018 | No later than 04/25/2018 |
| 2nd payment for the first quarter of 2018 | No later than 05/25/2018 |
| 3rd payment for the first quarter of 2018 | No later than June 25, 2018 |
| 1st payment for the second quarter of 2018 | No later than July 25, 2018 |
| 2nd payment for the second quarter of 2018 | No later than 08/27/2018 |
| 3rd payment for the second quarter of 2018 | No later than September 25, 2018 |
| 1st payment for the third quarter of 2018 | No later than October 25, 2018 |
| 2nd payment for the third quarter of 2018 | No later than November 26, 2018 |
| 3rd payment for the third quarter of 2018 | No later than December 25, 2018 |
Transfer advance payments for the single tax no later than the 25th day of the first month following the reporting period (quarter, half-year and nine months). That is, no later than April 25, July 25 and October 25. This procedure is established by Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.
There are different deadlines for paying the single (minimum) tax at the end of the year. As a general rule, organizations must remit tax no later than March 31 of the following year, and entrepreneurs no later than April 30 of the next year. This follows from the provisions of paragraph 7 of Article 346.21 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation. We present the deadlines for paying the simplified tax system in 2018 in the table.
Read also Personal income tax and bonuses for paying with cards for goods and services
Deadlines for payment of the simplified tax system in 2018
In general, personal income tax must be transferred from wages no later than the day following the date of payment. For example, the employer paid the salary for January 2018 on February 6, 2018. In this case, income was received on January 31. The tax must be withheld on February 6th. And the last date when personal income tax needs to be transferred to the budget is February 7, 2018.
However, personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from January 25 to February 15, 2018. Vacation pay was paid to him on January 20. In this case, consider the income received on the date of issuance of vacation pay - January 20. Tax must be withheld from the payment on the same day. And personal income tax must be transferred to the budget no later than January 31, 2018. Below is a table with the deadlines for paying personal income tax on vacation and sick leave benefits in 2018.
Deadlines for paying personal income tax on vacation and sick pay in 2018
Transfer the calculated UTII amount no later than the 25th day of the first month following the expired tax period (quarter). That is, no later than April 25, July 25, October 25 and January 25 of the year. This is stated in paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation. Payment of advance contributions to the budget for UTII is not provided.
The deadline for paying UTII may fall on a non-working day. In this case, the tax must be transferred to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
Deadline for payment of UTII in 2018
The deadline for paying the unified agricultural tax in 2018 (UST) is no later than March 31 of the year following the expired tax period. This follows from the provisions of paragraphs 3 and 5 of Article 346.9, paragraph 2 of Article 346.10 of the Tax Code of the Russian Federation.
The last day for tax payment (advance payment) may be a non-working day. In this case, transfer the amount of the unified agricultural tax (advance payment) to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).
The trading fee must be determined and paid every quarter. There are no reporting periods for the trade fee. Transfer the calculated amount of the trading fee to the budget no later than the 25th day of the month following the taxable period (quarter).
The deadline for paying the property tax of organizations in 2018 and the deadlines for paying advances on this tax are established by the laws of the constituent entities of the Russian Federation. Regional authorities also set deadlines for payment of transport tax/advance payments.
As for the deadlines for paying land tax and advance payments thereon, they are established by local regulations.
Accordingly, if there are objects of taxation for corporate property tax, transport tax and/or land tax, the payer needs to familiarize himself with the relevant law in order to avoid untimely transfer of tax/advance payment.
We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for the 3rd quarter of 2017.
Violation of the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts.
Our article will help you not to miss the deadline for submitting certain reports to regulatory authorities.
Deadlines for submitting VAT returns and deadlines for paying VAT for the 3rd quarter of 2017.
Tax VAT declaration must be submitted no later than October 25, 2017.
VAT payment deadline for the 3rd quarter of 2017: October 25, 2017, November 27, 2017, December 25, 2017 (1/3 of the tax amount accrued for the 3rd quarter).
Deadlines for submitting reports and paying income taxes for the 3rd quarter of 2017.
Tax income tax return for the 3rd quarter of 2017 is submitted no later than October 30, 2017.
The deadline for paying income tax for the 3rd quarter of 2017 is no later than October 30, 2017.
Deadlines for submitting calculations for insurance premiums for the 3rd quarter of 2017
Calculation of insurance premiums for the 3rd quarter of 2017 is submitted to the Federal Tax Service no later than October 30, 2017.
Deadlines for submitting reports and paying taxes when applying the simplified tax system for the 3rd quarter of 2017.
Organizations and individual entrepreneurs using the simplified tax system must pay an advance tax payment no later than October 25, 2017. Submission of quarterly tax reports under the simplified tax system is not provided.
Deadlines for submitting reports and paying taxes when applying UTII for the 3rd quarter of 2017.
Send UTII declaration for the 3rd quarter of 2017 is required no later than October 20, 2017.
You must pay the UTII tax for the 3rd quarter of 2017 no later than October 25, 2017.
Deadlines for submitting 6-NDFL reports for the 3rd quarter of 2017.
Send calculation by form 6-NDFL for the 3rd quarter of 2017 it is necessary no later than October 31, 2017.
Deadlines for submitting reports and paying property taxes for the 3rd quarter of 2017.
Tax property tax declaration for the 3rd quarter of 2017 is submitted no later than October 30, 2017.
Payers of property tax are companies that have property on their balance sheet; the tax payment deadline is no later than October 30, 2017.
Deadlines for submitting a single simplified declaration for the 3rd quarter of 2017.
The unified simplified tax return for the 3rd quarter of 2017 is submitted no later than October 20, 2017
This declaration is submitted only if at the same time:
- there was no movement of funds in current accounts and in the cash register;
- there were no objects of taxation for the taxes for which they are recognized as payers.
Individual entrepreneurs who have employees, as well as all organizations must pay insurance premiums monthly and submit reports to regulatory authorities quarterly (monthly). If insurance premiums and wages were not calculated in the reporting quarter, then you will need to submit a zero declaration.
Deadline for submitting reports to the Social Insurance Fund for the 3rd quarter of 2017.
Since 2017, contributions for occupational diseases and injuries remain under the jurisdiction of the Social Insurance Fund. Reporting to the Social Insurance Fund since the 1st quarter of 2017 has been submitted in an abbreviated form.
On paper due no later than October 20, 2017
Electronic due no later than October 25, 2017
Deadline for submitting reports to the Pension Fund for the 3rd quarter of 2017.
The Pension Fund must submit information about the insured persons (form SZV-M) and information about the insurance period.
Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting month. Deadlines for the 3rd quarter of 2017:
For July 2017 – no later than August 15, 2017
For August 2017 – no later than September 15, 2017
For September 2017 – no later than October 16, 2017
Deadlines for payment of insurance contributions to funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums monthly until the 15th of the month, following the month of assessment of contributions. If the 15th is a non-working day, then the deadline is considered to be the next working day.
Deadlines for payment of contributions to the funds for the 3rd quarter of 2017 are until July 17 (for June), until August 15 (for July), until September 15 (for August), until October 16 (for September).
The structure of tax reporting of companies is usually grouped depending on the taxation system. Let us not change this principle. The main thing you need to pay attention to is the time frame indicated in the topic. Don't want to read the intricacies of tax regulations? Then the summary table at the end of the article is for you.
For the busiest! You can prepare and submit reports quickly and easily using the online service link.
General taxation system (hereinafter referred to as OSNO), or as it is sometimes called “traditional”, combines: income tax and VAT. Organizational property tax is calculated and paid only by those companies that have objects of taxation. If there is no such property, the organization is not recognized as a payer and is not required to file zero declarations for the organization’s property tax.
An income tax return must be submitted at the end of each reporting and tax period. Depending on the method of payment of income tax, the following reporting periods are recognized:
The tax period is a calendar year.
If a company pays tax every quarter or month, based on the profit of the previous quarter, then it must report at the end of the third quarter (for nine months) no later than October 28, 2017. The same deadline is also set for those who pay tax in fact on a monthly basis for the period January-September.
By the way, if the day of reporting falls on a weekend (October 28, 2017 - Saturday), then the deadline for submitting the declaration is postponed to the next working day (October 30, 2017).
Taxpayers of indirect tax are traditionally considered to be those who apply OSNO. But not only these organizations are required to report VAT. There are a number of features for submitting VAT reports for certain types of activities, as well as for those who are not payers, but issue invoices with the allocated tax amount. But first things first.
As a general rule, the VAT return should be submitted no later than the 25th day of the month following the expired quarter. That is, the declaration for the tax period - III quarter is submitted no later than October 25, 2017. Foreign organizations that provide electronic services to individuals (not entrepreneurs) are required to submit VAT returns within the same time frame (clause 8 of Article 174.2 of the Tax Code of the Russian Federation).
Sometimes “special regime officers” issue, at the request of their counterparties, invoices with an allocated tax amount. This amount will have to be declared and transferred to the budget.
Moreover, it does not matter what kind of invoice it is: advance or for delivery. Thus, organizations that a priori are not VAT payers, when allocating indirect tax on an invoice, are required to submit a declaration no later than the 25th day of the month following the quarter.
What if organizations apply a special regime for activities in the performance of intermediary, forwarding operations or perform the function of a developer? In this situation, they provide invoice logs electronically no later than the 20th day of the month following the reporting quarter. For our case on the topic - October 20, 2017. But in this case there is no need to submit declarations to the tax authority.
Reporting on property tax of organizations
Depending on the formation of the tax base for property tax, the following reporting periods are distinguished:
The main tax document establishes that calculations of advance payments for property tax are submitted at the end of each reporting period no later than 30 calendar days from the date of its end. This means that in 2017, you must report for nine months (Q3) no later than October 30, 2017.
Enterprises using the simplified tax system submit a tax return for the year no later than March 31 of the following year. This means that companies do not have to report for the third quarter. There is no need to provide KUDiR (book of income and expenses).
By the way, single tax payers are not exempt from paying corporate property tax on objects for which the tax base is calculated based on the cadastral value. If the organization has such objects, then the accounting department must prepare and submit a calculation for the advance payment of property tax for the third quarter. This must be done before October 30, 2017.
The tax period for UTII is a quarter. The declaration is submitted by UTII payers no later than the 20th day of the month following the tax period. This means that you must report for the third quarter by October 20, 2017. This is Friday according to this year’s calendar.
Unified income tax payers were also exempted from paying property tax, with the exception of those objects for which the tax base is calculated based on the cadastral value. If the organization has such objects, then the accounting department must prepare and submit a calculation for the advance payment of property tax for the third quarter. This must be done before October 30, 2017.
As with the simplification, the declaration under the Unified Agricultural Tax must be submitted only after the end of the calendar year. The calendar year is the tax period according to the Unified Agricultural Tax. The declaration is submitted no later than March 31 of the year following the reporting year. Under such conditions, there is no need to submit reports on the Unified Agricultural Tax based on the results of the third quarter.
By the way, organizations that calculate agricultural tax are generally exempt from paying tax on the organization’s property.
Any organization that makes payments to its employees or citizens under civil contracts is recognized as a tax agent for personal income tax and is obliged to calculate insurance premiums. Moreover, the taxation system does not affect these responsibilities in any way.
Certificate 2-NDFL is submitted to the tax authority before April 1 of the year following the reporting year. Within the framework of our topic, we could put an end to it. But the author will take the liberty of recalling exceptional cases of submitting 2-NDFL certificates. These are cases of reorganization or liquidation. In case of such events, certificates are provided no later than the deadline for making an entry in the Unified State Register of Legal Entities on reorganization/liquidation. In this case, certificates are drawn up for the period from the beginning of the year to the day of the relevant event.
Thus, the organization may have an obligation to submit the 2-NDFL certificate earlier than the generally established deadline. But this deadline may not fall in the third quarter.
Calculations using Form 6-NDFL came as a surprise to many organizations in 2016. Since last year, the amounts of tax withheld from the income of citizens must be reported quarterly. 9 months of 2017 are no exception. You must report on Form 6-NDFL no later than October 31, 2017.
Insurance premiums and contributions from NS and PP
It is no longer a secret that it is necessary to report insurance premiums to the tax authority. In this case, the deadlines are established by the Tax Code of the Russian Federation. In 2017, calculations for 9 months must be provided no later than October 30.
By the way, organizations that have temporarily ceased operations without deregistration and sent employees on vacation without pay must also report to the tax authority.
The only employee in the organization is the founding director without an employment contract? No exceptions apply in this case either.
Data for insurance premiums against accidents and occupational diseases should be reflected in. It must be submitted at the end of nine months no later than October 20, 2017. Do you report electronically? Your deadline is no later than October 25th. As before, this report is submitted at the location of the organization to its FSS branch.
An exception worth mentioning is liquidation. In this case, 4-FSS is submitted the day before filing an application for liquidation of the organization.
In addition to these two forms, the organization is obliged to provide the following to the Russian Pension Fund:
It should be noted that if an employee of an organization applies for a pension, then the SZV-STAGE for him must be submitted to the Pension Fund of the Russian Federation within 3 days after receiving an application from the employee to submit information about him to the Pension Fund of the Russian Federation.
MET. The tax return is submitted no later than the last day of the month following the expired tax period. For mineral extraction tax, the tax period is a month. That is, based on the results of the third quarter, from a calendar point of view, payers must report for September by October 31, 2017.
But there is one peculiarity regarding the mineral extraction tax. It consists in submitting a tax return to the inspectorate at the location of the organization. But the tax itself is paid to the budget of the constituent entity of the Russian Federation on whose territory the subsoil plot for which the organization received a production license is located.
Excise tax Excise tax reporting varies depending on what excisable goods the taxpayer produces.
So, separately report on:
In general, the tax period for excise taxes is a calendar month. This means, as in the case of the mineral extraction tax, we will take as the reporting point not the end of the third quarter according to the calendar, but the tax period for September. The deadline for submitting the excise tax declaration on tobacco products is no later than October 25, 2017. For the second group of taxpayers, the deadlines are the same with only one exception. For those who have received a certificate of registration of an organization carrying out transactions with denatured ethyl alcohol, the deadline for submission is no later than the 25th day of the third month following the reporting month. That is, such organizations will need to report for September by December 25.
Water tax. Payers are organizations that use water bodies. The tax period for taxes is quarterly.
Taxpayers submit a declaration no later than the 20th day of the month following the reporting quarter. That is, you must report for the third quarter no later than October 20, 2017.
Transport tax. Only organizations and companies to which vehicles are registered must report taxes. The tax system is not important.
Land tax. As in transport tax, it does not matter what taxation system the organization uses. It is important to have a land plot - an object of taxation.
The tax period for land tax is a calendar year. The declaration is submitted at the location of the land plot no later than February 1 of the year following the reporting year. Based on the results of the third quarter, there is no need to prepare and submit a declaration.
Gambling tax. Have you heard of this? This tax is regional. And gambling establishments pay it. These are opening in the territories of the Republic of Crimea, Altai, Primorsky and Krasnodar Territories and in the Kaliningrad Region.
The tax period for taxes is a month. The declaration is submitted no later than the 20th day of the month following the end of the tax period. That is, after the end of the third quarter according to the calendar for September, you must report by October 20, 2017.
Accounting reports are submitted only by organizations. For example, merchants and divisions of foreign organizations are not required to report to the tax authority at all.
Annual reports must be submitted to:
This must be done no later than three months after the end of the financial year.
There is no need to submit financial statements to the tax office during the year.
Tour operators, due to their specific nature, must submit financial statements to the FA for Tourism no later than three months before the expiration of the financial support period provided for by the Law on Tourism and Tourism Activities.
Such a document is not submitted based on the results of the third quarter. This is an annual report - until January 20 of the year following the reporting year. The exception is cases of reorganization. In this case, the document is provided no later than the 20th day of the month following the month of creation or reorganization of the organization (inclusive) (paragraph 3, paragraph 3, article 80 of the Tax Code of the Russian Federation).
Reporting in statistics is very specific, as evidenced by the variety of forms. It is not for nothing that the author of the article paid a lot of attention to this reporting. The fact is that statistical reporting forms and instructions for filling them out set the deadlines and frequency of submission. There are also quarterly forms. The organization just needs to decide on the forms depending on:
Let us remind you! You can easily prepare and submit reports using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by
In order for a company to have the opportunity to work with the simplified tax system, when registering an organization or within a month thereafter, it must be reported to the Federal Tax Service.
If within the allotted time the organization did not manage to notify about its decision to use this system, then it pays according to the general system. However, even if an organization works with a general taxation system, then from the beginning of October until the end of the year the company has the opportunity to switch to the simplified taxation system. To do this, you need to draw up a notification in two copies and send it to the Federal Tax Service.
Unfortunately, not all entrepreneurs can switch to the simplified tax system. To do this you need to comply a number of the following criteria:
A company may be removed from the simplified tax system if:
However, it should be remembered that the above amounts are indexed, so in order to correctly calculate the tax, you should use the appropriate deflator coefficient.
Who benefits from using the simplified tax system? First of all, it is beneficial for those enterprises that have small annual income. Among other things, this category is also exempt from paying the minimum tax, for example, if no business activity was carried out in the current year.
Currently available two bets, which are used for two different objects. They may be as follows:
However, it should be borne in mind that the rate can be reduced to a certain limit:
There are cases when the rate may be completely zero.
An organization can decide on its own which of the objects it should choose for a simplified taxation system. But it will be possible to switch from a rate of 6% to 15% only from next year, which must be notified to the Federal Tax Service by the end of the year.
So, when should you make down payments?
Advance payments must be made in the following order:
In some cases, a deferred payment may be possible. To do this, you must submit a corresponding application to the tax office. The following documents should also be submitted along with the application:
Regarding the number of workers, the declaration is submitted only once a year. If, in addition, the taxpayer carries out operations subject to VAT, then the corresponding tax return is also submitted. This also includes reporting regarding land tax.
An additional report is also submitted to Rosstat. This is where you should submit a book on expenses and income and.
In the event that vehicles are also listed on the company’s account, then every year a declaration must be submitted, which covers. This declaration must be submitted by February 1.
If the declaration is zero, then it is submitted on a general basis. However, here it should be understood that it does not matter whether the company had income or not. The report must be submitted in any case.
The document can be prepared not only on paper, but also in electronic form. For the second case, you can use various special programs.
This documentation must be submitted annually. If the requirement to submit a declaration was ignored, the declarant may be punished, including being held financially liable. You can submit your report at your place of registration. If the person submitting the report has had no income for the entire period, then dashes are placed in the corresponding fields.
So, when should you submit a report under the simplified tax system? This should be done before March 31, if we are talking about an enterprise, and until April 30, if it concerns an individual entrepreneur. As for zero reporting, the same deadlines apply.
However, if an organization loses the right to use the simplified tax system, then it should report this to the fiscal authority by the 25th.
If the declared person does not pay the fine, he faces liability regulated in Article 122. A violator who fails to pay the tax on time will have to pay a fine in the amount of 2 to 40% of the amount owed. In addition, under Article 75, penalties will be charged on the unpaid amount.
The deadlines for paying the simplified tax system and filing a declaration are presented in this video.
