The procedure and deadline for filing a tax return

Today we will be interested in the deadline for filing a tax return. This issue is of interest to all taxpayers, especially individuals and start-ups. In general, do not worry too much: in the modern world, filing a declaration for a report on revenues and expenses to the state, as a rule, occurs without any problems. The main thing is to know who, when and in what order should report. So let's study this question with you as soon as possible.

For all

First you need to understand whether everyone should report to the state. Maybe someone has the right not to think about what is the deadline for filing a tax return? In general, there is such a category of citizens. But it does not occur very often. Yes, and in certain circumstances, the citizen will have to report anyway.

So, all taxpayers who have this or that income should think about submitting a tax return to the tax authorities. Plus all the adult citizens. But the children and the unemployed, who have no profit at all, are exempt from this report. In principle, we can say that all adult taxpayers are accountable. In what terms do you need to meet this or that situation? And how to submit the declaration to the relevant authorities?

From the system

It is impossible to answer unequivocally. After all, very much depends on a variety of factors that affect the filing of a single tax return (and not only it). For example, it is not difficult to guess, it is necessary to determine first who is a taxpayer - an individual, an organization or even an individual entrepreneur.

The second step, which will help to understand our today's issue, is the accounting of the taxation system. A lot depends on it. So, the deadline for filing a tax return varies with the system for calculating taxes payable. Some reports should be annual, some time in a quarter or even six months. More about all this further.

Common system

What is the deadline for filing a personal income tax return (as well as VAT)? By the way, we are talking about a common system of taxation. It is this principle that is most often chosen by organizations, in some cases by entrepreneurs. Individuals, as a rule, do not face it.

So, according to the current rules, you will have to submit VAT report once a quarter, and personal income tax - once a year. And in the current year the reporting is made for the previous period. To what date should this problem be addressed?

Here the terms are quite flexible. Therefore, you will either have to use a special accounting calendar for your memorization (you can see it online, for example, on the FTS website), or remember all dates that are relevant for the general taxation system.

VAT

Well, first, pay attention to the VAT. As we have already explained, the deadline for filing a tax return, or rather, the frequency of reporting, is quarterly. But the exact dates, after which you will have problems with the tax authorities, are still unknown. But this is easily corrected.

When it is necessary to report for the 4th quarter of last year, it is necessary to do this until January 25 of the current year, and the 1st quarter of this year until April 25. If this day falls on a weekend or non-working holiday, you will have to report to the nearest working day (usually give a respite). For the 2nd quarter of each year it is necessary to submit reports by July 25, for 3 - until October 25. It is such a timeframe for filing a tax return on VAT set by the state.

USN

It is worth talking about personal income tax a little later. After all, this form of reporting is most often encountered. So while it is worthwhile to study all other types of taxation systems, as well as the time frame in which you will have to meet for reporting to the state.

The next option, which is very common, is a simplified taxation system. It is also called "simplified". Most often it is used by individual entrepreneurs. The deadline for filing a tax return for IPs and organizations with STS is different. Not much, but there are differences.

The first thing to note is that reports are conducted with such a system once a year. And for the previous period. That is, in 2014, the declaration is given for 2013, in 2015 - for 2014 and so on. Nothing difficult.

But the timing in this case is quite flexible. There is time to prepare. Organizations must necessarily report to the state before March 31. Again, if the day falls on a non-working or a holiday, a small "postponement" is given. But the deadline for filing a simplified tax return for individual entrepreneurs is April 30. Not later than this date, you must fully produce a report. We can say that IP have the ability to "pull" until the end of the tax reporting period. But the organizations will have to "meet" within a month's time.

UTII

There is also a taxation system called UTII. Report to the state will have once a quarter. That is, four times a year. In principle, there is nothing difficult in this. The main thing is to know in what terms you must meet.

To long not understand the figures, we can say more simply: reports on UTII are submitted on the same principle as VAT. That is, until January 25, April, July and October, respectively, for each quarter. Please note that before 25.01 the declaration is filed for the previous year. There is nothing difficult to remember in this.

Individuals

But in the case of individuals, you will have to try hard not to get confused. After all, in addition to the cases already mentioned, it is necessary to pay attention to the type of tax that must be declared. This factor plays an important role when a tax return must be drawn up. Terms of filing for individuals are established, but differ from each other in this or that case.

For example, if it is a transport tax, you will have to report once a year. The deadline is set until February 1. In addition, this rule applies to the land report. So it's obviously not worthwhile to delay this process.

There is also a so-called profit tax. Reporting here is served once a quarter, and you need to meet no more than 20 days after the end of the period. And better to the very end. This is the rule that is currently in force in Russia. When it comes to annual reporting for profit, the deadline for filing a declaration is March 28. As you can see, most reports must be submitted either by the end of the month, or closer to the end of the reporting period. In principle, there is nothing difficult or supernatural to understand in this. By the way, organizations for profit must report monthly.

Personal Income Tax

Perhaps the most important and widespread option that only can meet is the submission of a 3-NDFL tax return. Terms for it are set quite flexible. And they are the same for all tax systems, where only this option is available. Remember the rules very easily. You will not have many time frames. By the way, it is necessary to report on personal income tax once a year. It's not as often as you can notice.

So, the submission of the 3-NDFL tax declaration to the tax, the terms of which set the uniform for all taxation systems, as well as for all types of taxpayers, occurs until April 30 of each year. That is, in other words, until the end of the tax reporting period. Remembering it is easy and simple.

If you have a quarterly report (6-NDFL), you will have to file a declaration for each quarter until May 4, August 1 and October 31, respectively. These are the deadlines set in 2016.

What do you need

And how to submit a declaration for the report to the state? This process is not really as difficult as it might seem at first glance. The main problem here is filling the declaration itself. You just need to prepare the documents that will help you in this, so that there are no unnecessary questions.

What can come in handy? Everything depends on the taxation system, on taxpayers, and on the tax that will be paid (or could be paid for - not all declarations require payments, there are exceptions). Here is a complete list of everything that may be required in any given case, regardless of the nuances:

• Requisites of the taxpayer (passport for individual entrepreneurs and individuals, requisites for organizations);
• Certificates confirming incomes (contracts of sale and so on);
• Taxpayer's INN;
• Requisites of sources of income (usually for income tax);
• Information on expenses;
• Data on the vehicle (transport tax, car sales);
• Certificates of ownership.

In principle, that's all. Now it remains to just enter all the data in the appropriate fields in the declaration, and then submit it to the tax. It is best to use a computer for this. There all the points are signed very clearly, even the newcomer will cope with the comparison of data from the documents with the fields assigned to them on electronic reporting.