Unified reporting form per year. Interaction with FSS and FIU. The offset of different types of insurance premiums has become impossible
Reporting on insurance premiums since 2017 will change. It will be necessary to take it in the IFTS, since control over the timely payment and accrual of contributions is assigned to tax authorities.
But this does not mean that reports will become smaller, since reporting to the funds will remain the same. Those. In 2017, the insurance premiums will need to be submitted 4 reports: one - in the FTS, the second - FSS, the third and fourth - in the FIU (Federal Law of 03.07.2016 No. 243-ФЗ).
Reporting on contributions in 2017 in tax inspection
Reporting on insurance premiums The tax inspection since 2017 is a single calculation of insurance premiums. It will replace the two forms of 4-FSS and. Moreover, contributions to injury remained under the control of the FSS.
The deadlines for the delivery of this statement - quarterly no later than the 30th day of the month following the reporting period. The report is provided in both paper and electronic form.
Payment Table Insurance Contributions in 2017
1 quarter of 2017 - until May 2, 2017 (April 30 - day off)
2 quarters (half of the year) 2017 - until July 31 (July 30 - day off)
Q3 (9 months) 2017 - until October 30 inclusive.
4 quarter of 2017 - until January 30, 2018.
The form of reporting on contributions in 2017 and the procedure for its completion was approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / 551.
The new report on the insurance premiums of 2017 consists of a title leaf and three sections. Section 2 is defined for the heads of peasant farms, so fill in the first and third sections. MINTRRA proposes to make a single report on insurance premiums monthly since 2018, making appropriate changes to the head of the Tax Code of the Russian Federation on insurance premiums.
What is a new form of insurance premiums? It includes 24 sheets, where information is contained from the two united reports - RSV-1 and 4-FSS.
Reporting on insurance premiums in 2017 in the FIU.
Despite innovations in Pension Fund It will be necessary to provide two reports (and a new report on insurance experience employees).
SZV-M surrendered from April 2016. This report will hand over all organizations and entrepreneurs with employees who worked under labor contracts or gPC agreements, on the payments of which contributions to the FIU are accrued. SZV-M surrendered in 2017 no later than the 15th day of each month.
The second report is a report on the insurance facility. This report is provided by companies and IP once a year until March 1. That is, the first report on the insurance experience is surrendered until March 1, 2018. The report blank has not yet been approved officially.
Reporting on contributions in 2017 in the FSS.
The FSS surrenders a new form of calculation on injuries. The deadlines for the delivery of this report did not change. Those. The report on paper contributions for injuries in 2017 is rented until the 20th day of the month following the reporting period, electronic reporting - inclusive until the 25th day of the month following the reporting period. The report blank has not yet been approved.
Contribution reporting in 2017: Table
- an increase in the limit amount of income and limit on fixed assets for USN
The threshold of revenues for the transition to USN in 2017 increased to 90 million rubles. For 9 months of the previous year. From 80 to 150 million rubles. increased extreme Size revenue for reporting or taxable periodwhich allows the use of "Simplified".
As for the residual value of fixed assets, which give the right to switch to USN and apply "simplified", then from the next year the permissible value of fixed assets will increase to 150 million rubles.
- New form of declaration for USN
April 10, 2016 entered into force, which approved the new form of the tax declaration on the tax paid due to usn.. Consequently, companies on the USN will need to be held the declaration for 2016 by new form.
- One KBK remains for USN "income minus costs"
Previously, two CBC were operated: 182 1 05 01021 01 1000 110 - to pay advances and tax; 182 1 05 01050 01 1000 110 - for minimum tax. The second CBC on minimal tax is canceled, and from the new year only one general code will be applied - 182 1 05 01021 01 1000 110, and it will be necessary to indicate payment order USN Changes entered into force from the tax period of 2016, so minimum tax For 2016, it is necessary to pay for a single CBC.
- More expenses can be written off on USN
From January 1, 2017, the Company on WN with the object "Revenues minus expenses" were able to write off the costs of examinations on the professandards who pass workers in the qualification assessment centers.
- Possible change in the rate of USN "Revenues minus costs" in the regions
The tax rate for USN "income minus costs" varies in the amount of from 5% to 15%. At the same time in the regions it can decrease. Entrepreneurs should be checked if the rate has changed in their region from January 1, 2017. You can do it.
- IP on ENVD received the right to reduce UNVD on insurance premiums for itself
From January 1, 2017, according to new edition , IP on UTII receives the right to reduce UNVD on insurance contributions for myself. Previously, an entrepreneur who has workers read only contributions from their salary from ENVD. It is important that next year, a limit will be preserved for IP with employees - it cannot be reduced by more than 50% of ENVD.
Also, due to changes, the format changes and printed form declaration of ENVD Starting from the 1st quarter of 2017.
- The deflator coefficient for UTII will not change
It will continue on the previous damage - 1.798.
What changes are insurance premiums
- insurance premium reporting will have to be submitted to the tax and funds
From January 1, 2017, the Administration of Insurance Contributions will be engaged in the FTS. In this regard, the Tax Code of the Russian Federation was replenished with a new chapter 34 "Insurance premiums".
In the FSS since 2017 will have to hand over a new form of 4-FSS (). The changes are related to the fact that since 2017, the authority to administer contributions to the OSS in case of temporary disability and in connection with the motherhood will be implemented by the Federal Tax Service of Russia, while the insurers will retain the functions of analyzing the contributions from the production of industrial injuries and tradeballs. In this regard, in the form of 4-FSS, the section "Calculation on accrued, paid insurance premiums for compulsory social insurance In case of temporary disability and due to motherhood and produced costs. "
A new form of 4-FSS will need to be used since reporting for the first quarter of 2017.
In 2017, the FIU will continue to control the questions of the appointment and payment of pensions. Reporting in the FIU in 2017 includes the form of the SZV-M (monthly information about the insured persons); Report on the experience in the form of a SZV experience for each employee, on the remuneration of which insurance premiums are accrued.
The form of the SZV-M of the company and the IP will have to pass in the same order. Only the deadlines will be changed - until the 15th day of the month following the reporting. The report in the FIU about the experience of workers should become annual.
- deadlines for the reporting of insurance premiums will change
From January 1, a single calculation of contributions to the FNS () will appear. It will be necessary to take no later than the 30th day of the month following the reporting period. By the way, information about debts and paid amounts of contributions disappeared from the new report - there will be only accruals, therefore discrepancies are expected less.
- the procedure for payment of insurance premiums will change
The time of payment of insurance premiums will remain the same: no later than the 15th day of the month following the month for which they are accrued.
But contributions will need to pay only in the tax and FSS. In FS. still It will be necessary to pay contributions due to injuries and caregings. Contributions for pension, medical and social (in case of temporary disability) Insurance will need to be paid to the tax, therefore the rules for filling out such payments.
Debts on contributions at the end of 2016 will already be accumulated by the tax, but it will not be paid to compare on contributions - it can only be returned by contacting the appropriate fund.
For 2017, IP will pay pension contributions to a tax on one KBK. In 2016, there was a division of contributions to a fixed part and 1% from income above 300,000 rubles. in year.
Different CBK introduced to pay contributions for the periods until 2017 and from 2017, so pay special attention payment details.
- The limit value of the base for calculating insurance premiums will change
The limiting base of contributions to the PFR will grow from 796,000 rubles. up to 876,000 rubles. (73 000 rubles per month).
The limiting base of contributions to the FSS will grow to 755,000 rubles. Thus, the limit will increase by 5.2%.
- From super-luminous daily days will need to pay insurance premiums
The size of the daily business on business trips established by the Tax Code is 700 rubles. For trips in Russia and 2500 rubles. per day for foreign. If your company is more per diem size, then with the amount of exceeding you need to hold ndfl. Innovation 2017: With the amount of exceeding employers, insurance premiums will also have to pay.
Changes on VAT
- New form of VAT Declaration
Some changes affected the numbers of customs declarations. In section 8 (data of purchases book), companies will be able to write any number of GTD numbers, each in a separate line 150. Now the line 150 is one, it is written in it through a semicolon. The string is limited to 1000 characters, and this volume is not enough.
- Penalties for the hope of explanations on cameras on VAT and the delivery of explanations on paper
For failure to provide explanations on cameral checks VAT organization risks get a fine of 5,000 rubles. The re-violation will cost 20,000 rubles.
Delivery explanations on VAT on paper after January 1, 2017 also faces the fine. According to paragraph 3 of Art. 88 Tax Code of the Russian Federation, explanations to the VAT Declaration on paper will be considered unnecessary.
Changes on NDFL
- Change deflator for 2017 for a patent
Since 2017, the deflator coefficient will grow from 1.514 to 1.623 (it is multiplied by 1200 rubles). From the new year, the patent will rise in price from 1816.8 rubles. a month to 1947.6 rubles. Correction of the amount per regional coefficient is possible.
- Change in ndfl codes
In 2017, individual codes for premiums will appear:
2002 - for premiums related to production results and be a part of the wage;
2003 - For premiums and other remuneration, which the company pays at the expense of net profit.
329 - code for the new social deduction in the amount of expenses on independent assessment Qualifications.
The deductions for children to the parent, adopter and guardian, trustee, a receiving parent.
New deduction codes on disabled children have been introduced.
Profit Tax
- the form of a profit tax declaration will change
Declaration on profit tax for 2016 will need to be passed on updated form No later than March 28, 2017.
- Change income tax rates
Now organizations list 2% of tax in federal budget and 18% in regional. The Ministry of Finance plans that 3% will go to the federal budget, and in regional - 17%. Thus, the total rate is 20% will continue.
Personnel accounting
- Simplification of recruitment for microenterprises
From January 1, 2017, it enters into force, simplifying personnel records for microenterprises. It allows such companies to do without personnel local regulatory acts (rules of internal labor regulations, shift graphics, etc.). The government approved the standard form of an employment contract, in which all these conditions can now register.
If the employer has ceased to be a small business entity, which is attributed to microenterprises, and in information about him in Single Registry Subjects of small and medium-sized businesses made appropriate changes, it must notice the necessary personnel documents no later than four months.
Micro-enterprises are not obliged to conclude with their employees typical labor contracts. The use of this document is assumed at the request of the company's head.
- an increase in penalties for violations regarding wages
- determined the amount of salary of accountants
The key rule - the wages of the Glavbuch may not exceed the salary of ordinary employees more than 8 times. This limitation concerns all government agencies.
Online cashiers
- Transition to online cash offices in 2017
From July 15, 2016 entered into force, which made changes to Law No. 54-FZ "On the application of cash registers."
If from July 15, 2016, a voluntary transition to online cash registers is carried out, then from February 1, 2017, the CCC registration will occur only in a new order, and from July 1, 2017, old cash regulations will need to be replaced or upgraded in mandatory. At the same time, from July 1, 2018, the obligation to apply online cash offices will appear even in those who have previously been released from the use of the CCC (enterprises that provide services, owners of vending machines, small business on Patent and ENVD).
Peni.
- Increase in the amount of interest rates on the payment of taxes by two times
Since 2017, the size has increased interest rate By pay taxes twice. In the event that the organization did not pay tax up to 30 days, the rate will be 1/300, after - 1/150. But IP is still paying 1/300.
OKVED
- Go to the new OKVED directory
Since 2017, only a new OKVED2 - OK 029-2014 is valid (KDES Ed. 2)
In addition, since 2017 will begin to operate a changed list of household services codes. The appropriate order of the Government of the Russian Federation of 24.11.2016 N 2496-p was published. The document contains a list of species codes. economic activityrelated to domestic services (contains codes according to the OKVED2 classifier), and the list of services related to domestic services.
Earlier to determine the services to the population, which are available for entrepreneurs in special taxation modes (UNVD and Patent), it was necessary to use the All-Russian Classifier for the public services (OK 002-93).
New reporting for small enterprises
New form No. TZV-MP
Since 2017, companies from 15 to 100 people will hand over a new form No. TZV-MP to statistical authorities. The report indicates the revenue of the sale of products. For the first time, the TZV-MP form number should be passed until April 1, 2017.
The main innovation of 2017 is undoubtedly the transfer of the control function to administer insurance premiums to hand tax authorities. In this regard, for the first quarter of this year, the accountant for the first time would be to be submitted to the tax inspectorate for insurance premiums. He came to replace the 4th reports, and not surprisingly, it is extremely rich in nuances of filling and presentation. The introduction of a single calculation on contributions does not exempt companies from the obligation to pass reports in social resources. At the same time, this is necessary on a new form of 4-FSS.
Our material will help the accountant without any problems to experience the reporting campaign of contributions from the first quarter of 2017.
What is a single calculation of insurance premiums
The developed FTS form will replace RSV-1, RSV-2, RV-3 and 4-FSS (in terms of disability insurance and due to motherhood).The calculation consists of a title sheet, information about the physical (non-PI) and three sections.
In a title sheet of calculation (unlike acting forms) There will be no information about the reason for the application of the corrective calculation, the number of insured persons on which data and the average number is applied.
Section 1 contains "summary data on the obligations of the payer of insurance premiums." This includes generalized information on the calculation of contributions for three types of compulsory insurance (pension, medical and social), broken down by three last months reporting period.
To decrypt consolidated data to the first partition, ten applications are provided, including:
- to calculate the amounts of contributions to various types of mandatory insurance, indicating the number of insured persons and individuals, whose payments are charged (including in the amount exceeding the limit base);
- to confirm the conditions for the application of reduced tariffs on various reasons, including stakes in the amount of 1.8 for temporarily staying foreigners (Appendix 9);
- on calculations of contributions for additional tariffs;
- according to expenses for disability and motherhood benefits;
- to decipher payments produced at the expense of federal funds, etc.
Section 2 of the calculation (with one application) fill the heads of peasant farms.
Section 3 is filled by personalized accounting. In it, two subsections: Data on the individual - the income recipient, as well as information about the amount of payments in its favor and accrued insurance contributions in the FIU.
The new form is applied since reporting for the first quarter of 2017.
Also approved the procedure for filling the calculation, as well as the format of its presentation in electronic form.
As applications to the order of filling, there are tables with categories of the insured person, the subjects of the Russian Federation and other territories, types of documents for identity cards, the payer's tariff, the place of representation of the calculation in the tax authority.
Entered into force 01.01.2017
Editorial note:
check the correctness of the calculation will help control ratios indicators that are given in the letter of the Federal Tax Service of the Russian Federation of 03/13/2017 No. BS-4-11 / [Email Protected]
It is necessary to submit the calculation no later than the 30th day of the month following the calculated (reporting) period (quarterly), to the tax authority. Calculate the calculation for the 1st quarter of 2017 is needed no later than May 2.
Check the correctness of the stated payment costs insurance On compulsory socialization in case of illness and in connection with the maternity, the territorial bodies of the FSS will be. For this, the tax authorities will send information to the Fund.
Note: Refined calculations, including for previous periods, payers of insurance premiums must be submitted to the relevant FFS authorities, the FSS of the Russian Federation in the manner prescribed Federal law dated 07/24/2009 No. 212-FZ.
The Federal Tax Service of the Russian Federation told, in which case the unified calculation of insurance premiums will be considered non-submitted
Calculations for insurance premiums are presented, starting at the 1st quarter of 2017 in its IFTS. The term of representing the calculation of contributions is the 30th number of the month following the reporting period. For payers - employers, the settlement period is recognized as a calendar year, and the reporting periods - the 1st quarter, half of the year, 9 months of the calendar year.The calculation is considered non-submitted in the case of:
- information about the aggregate amount of insurance premiums on the OPS does not meet information on the amount of calculated contributions for each insured person for specified period. Row 061 according to the graphs 3, 4, 5 of Appendix 1 of the calculation 1 of the calculation should be coincided with the amounts of the strings 240 of section 3 for each month, respectively.
- inquisible personal data identifying the insured individuals FULL NAME - SNILS - INN (if any).
Editorial note:
please note: the fine for the specified errors in the calculation can be avoided by eliminating the inconsistency within 5 working days from the date of notification from the tax.
The Federal Tax Service of the Russian Federation responded to four questions on completing and calculating the calculation of insurance premiums
1. How to submit a calculation in electronic formThe calculation in electronic form is presented in accordance with the format, approved by order FTS of the Russian Federation of 10.10.2016 No. MMB-7-11 / [Email Protected] The format describes the requirements for XML transmission files in electronic reporting in the inspection, which does not contain instructions on the formation in packs. In this regard, the calculation is sent to a single file.
2. How to fill out the calculation of contributions
In Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation of 10.10.2016 No. MMB-7-11 / [Email Protected] A computer-readable form of calculation is given, recommended for representation on paper, in which 4 characters are specified in the section 040 of Section 3. The reporting data format in electronic format in electronic format the maximum permissible lengths of the indicators are laid. The number of row signs "Number" corresponds to 7, which allows you to present information with a large number of personnel of the company.
3. How to fill in a clarified contribution
When clarifying the section 3 "Personalized information about insured persons", information on those insured persons in respect of which changes are made (additions), indicating the sequence number of the physician from the primary calculation.
Companies have the right to independently define the sequence number of information without specifying the index. The numbering of information is carried out in order of increasing the organization as a whole. It is not an error if the taxpayer takes advantage of a unique account number assigned by its accounting system, such as a table number.
From 01/01/2017, companies must pay contributions and submit to reporting on their location and at the address of separate divisions that charge payments and other remuneration in favor of individuals.
The company independently should decide to endow his separate divisions (including a branch, representation), authority to accrual payments and remuneration in favor of individuals, or not. In relation to the divisions of the largest taxpayers of exceptions is not provided.
IFTS must be notified if from 2017. Since 2017, a separate division lost the authority to make payments or received them
FTS cites a letter of the Ministry of Finance as an explanation of the algorithm for the actions of companies that endowed their separated units (OP) to the authority to pay employees or who have deprived them of such powers. Financiers indicated that the organization:- submits the calculation of contributions and pays them exclusively at the place of its location if it independently charges payments and other remuneration in favor of all employees, including in favor of OP employees;
- the OD, endowed with these powers, is obliged to pay insurance premiums and report at the location of the organization and at the location of the OP, while:
2) If from 01/01/2017, the company ended up with such authority or deprived them of the right to make payments, then before 01.02.2017, she had to inform the inspection at the place of its location.
Editorial note:
Editorial note:
the position of the Federal Tax Service of the Russian Federation varies with the findings of the Ministry of Finance of the Russian Federation, which are announced in the letter from 01/03/13-02-07 / 1/556. The financial department clarified that the Blocking of the British accounts due to the non-division of the calculation of insurance premiums cannot be.
In fact, the opinion of the Ministry of Finance of the Russian Federation is more logical. The fact is that in Art. 76 of the Tax Code of the Russian Federation clearly spelled out that the basis for suspension of the Company's operations is the delay of more than 10 days of submission tax Declarations. Tax Declaration and Calculation of Insurance Contributions - Different Documents, Apply this rule with a late submission of calculation for contributions.
The tax authorities told how to finish for being late with the delivery of a new calculation of insurance premiums
From January 1, 2017, the calculated period of insurance premiums recognizes the calendar year; Reporting - 1 quarter, half of the year, 9 months.Paters of contributions must be submitted to the IFTS calculation of insurance premiums no later than the 30th day of the month following the calculated or reporting period.
Violation of reporting deadlines will be engaged in Art. 119 of the Tax Code of the Russian Federation. The penalty will be 5 percent of the amounts not paid within the amount of contributions payable (surcharge) on the basis of the calculation, for each full or incomplete month of delay, but not more than 30 percent of the specified amount and at least 1,000 rubles.
Director Generals may be fined for late submission of reports on insurance premiums within 1 year
The head of the regional department of the FIU amounted to the protocol under Part 2 of Art. 15.33 Administrative Code for the fact that he did not submit the calculation of the RSV-1 for 2015 in the period established by law, namely: until 15 or 20 February 2016 (on paper or electronically).The world judge, considering this case, came to the conclusion about the absence of the director of the empowerment and ceased proceedings.
Judge district Court It came to the conclusion that at the time of consideration of the UPR complaint, the period for the limitation of the director to administrative responsibility has expired, since by virtue of Part 1 of Art. 4.5 Administrative Code of the Russian Federation, it is 3 months.
The Supreme Court of the Russian Federation decided that it was impossible to agree with this conclusion of the district court.
By virtue of Part 1 of Art. 4.5 The Code of Administrative Offenses of the Russian Federation for violations of the Insurance Legislation of the Russian Federation, a person can be attracted to administrative responsibility no later than the 1st year from the date of the offense, and under the last time of the 1st year from the date of its discovery.
This period is distributed, including by Part 2 of Art. 15.33 Administrative Code.
Consequently, B. this case The term of attracting a general director of the Company to justice, taking into account the extreme date of submission of the form of RSV-1 (February 20, 2016), expired only on February 21, 2017. That is, for the period of consideration of the judge of the district court, he has not expired.
Decision Supreme Court RF dated 13.02.2017 № 80-ad16-7
Editorial note:
The Armed Forces of the Russian Federation did not decide on the attraction of the director to justice and did not send the case for a new consideration, because by virtue of paragraph 2 of Part 2 of Art. 30.17 The Administrative Code of the Russian Federation on the results of consideration of the complaint about the decree that entered into legal force cannot be made a decision that administrative penalties increase or otherwise deteriorates the position of the person in respect of which such a decision was made.
This resolution can be considered precedent, since previously not only the lower courts believed that the statute of limitations under Part 2 of Art. 15.33 of the Administrative Code of the Russian Federation is 3 months (Resolution of the Irkutsk Regional Court of 13.08.2014 No. 4A-490/2014, the Samara Regional Court of 25.03.2014 No. 4A-156/2014, the decision of the Sevastopol City Court of 02.03.2016 No. 12-153 / 2016 ), but also the History of the Russian Federation itself (decree of 11.05.2012 N 41-ad12-5).
Responsibility for this violation of the timing of the submission of tax declarations is provided for in Article 119 Tax Code RF. Moreover, regardless of the period of late with the declaration, the size of the fine is 5% of the unpaid amount of the tax, but not more than 30% of the incomplete amount of the tax on the declaration and at least 1000 rubles.
For violation of the deadlines for the submission of the Declaration of the company on the head or chief accountant, a fine is imposed in the amount of from 300 to 500 rubles (Article 15.5 of the Administrative Code of the Russian Federation). Protocols about these administrative offenses are constituted officers Tax authorities
(paragraph 5 of Part 2 of Art. 28.3 Administrative Code of the Russian Federation).
So that you are not fined to follow all the deadlines for reporting and paying taxes.
Organizations on general System Taxation is subject to reporting monthly, quarterly, according to the results of 9 months and a year.
Tax reporting in 2017 in the FTS and Funds
| Reporting | Where to pass | Frequency of reporting and deadlines |
| VAT declaration | In FNS. | Tax period for VAT - quarter. The Declaration on VAT organization is handed over for each quarter: for the 1st quarter, half of the year, 9 months and year. The payment of VAT is made by equal shares during The deadlines and procedure for filing a declaration, as well as the timing of VAT payment of the Tax Code of the Russian Federation: Article 163, Article 174. |
| Profit tax declaration | In FNS. | Profit tax declaration is rented quarterly. In 2017, a profit tax declaration should be handed over: Organizations that monthly carry out advance payments on income tax is required to provide declarations monthly no later than Terms and procedures for submitting a declaration, as well as the timing of payment of advance payments and tax established in Articles 287 and 289 of the Tax Code of the Russian Federation. |
| Property Tax Declaration | In FNS. | The tax period is set for property tax - calendar year. For property tax, which is calculated from cadastral value, reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half of the year and nine months of the calendar year. Reporting deadlines, the procedure for payment of property tax and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and payment of property tax is regulated by the Tax Code of the Russian Federation: Article 386, Article 383. |
| Transport tax Declaration | In FNS. | The procedure and timing of payment transport tax Installed by the subjects of the Russian Federation. The date of payment of the tax can not be established later on February 1. The reporting and procedure for payment of transport tax is governed by the Tax Code of the Russian Federation: Article 357, Article 363. |
| Land Tax Declaration | In FNS. | The procedure and deadlines for the payment of land tax are established by the constituent entities of the Russian Federation. The date of payment of the tax can not be established later on February 1. Reporting and procedure for payment tax payment are governed by the Tax Code of the Russian Federation: Article 388, Article 397. |
| 6-NDFL form | In FNS. | The tax period on the income tax of individuals is recognized as a calendar year. Independent income tax reporting in 2017 in form 6-NDFL is represented quarterly. The form 6-NDFL must be submitted in 2017: Annual calculation in form 6-NDFL is surrendered no later than
|
| Single Calculation of Insurance Contributions | In FNS. | A single calculation of insurance premiums is rented in the FTS quarterly, starting from the first quarter of 2017: according to the results of the first quarter, half of the year, nine months and calendar year. Reporting to rent all organizations that have workers. A single calculation of insurance premiums is rented in the FTS This calculation almost completely replaced the reporting |
| Form 2- NDFL | In FNS. | Report on the income tax on the form Help 2-NDFL for 2016 must be handed over to the FTS until 04/03/2017. * Help 2-NDFL for 2017 should be handed over to the FTS until 04/02/2018. * If the number of employees is more than 25 people, reporting is handled in electronic form. If less than 25 - in paper. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230. |
| Medium number information | In FNS. | Organizations need to submit information |
| Form 4-FSS | In FS. | In 2016, all LLC with employees in the state were reported to the FSS on the results of the quarter, half of the year, In 2017, the report on the form of 4-FSS should be passed once. Report on Form 4-FSS for 2016 Rent: Instead of a report in the form of 4-FSS, a single calculation of the insurance premiums of workers, which should be submitted to the IFTS, starting from the 1st quarter of 2017. |
| Calculation of contributions on compulsory insurance from an accident at work and tradeablas | In FS. | In 2017, the FSS need to take quarterly calculation of contributions for compulsory insurance against industrial accident and occupation. The calculation should be handed over to the FSS, starting from the 1st quarter of 2017: At the end of 2016, such a calculation is not necessary to provide, as it gives up as part of the form of 4-FSS (see above). |
| Confirmation of the main activity | In FS. | Documents are provided to confirm the main type of economic activity: Statement; Certificate confirmation; Copy explanatory notes to accounting balance for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial and occupational care. This requirement is approved by the Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55. |
| Report on the form of RSV-1 | In the FFR | In 2017, the report on the form of the RSV-1 should be passed to the FIU only 1 (one) time for 2016. The deadline for the delivery of RSV-1 for 2016: no later than 15.02.2017 in paper form; No later than 20.02.2017 in electronic form. In 2017, quarterly reports in the form of RSV-1 are not needed to pass in the FIU. Instead of RSV-1, you need to hand over a single calculation of insurance premiums in the FTS. |
| Reporting in the form of SZM-M | In the FFR | Reporting in the FIU in 2017 in the form of the SZV-M surrendered no later than the 15th day of the month following the reporting. |
* If the last day of the term falls on a day, recognized in accordance with the legislation of the Russian Federation weekends and (or) inoperative festive day, the end of the deadline is considered the closest working day next.
Accounting in 2017 in FTS and Rosstat
** If the last day of the term falls on a day, recognized in accordance with the legislation of the Russian Federation weekends and (or) inoperative festive day, the end of the deadline is considered the closest working day next.
Deadlines for the reporting of LLC LLC on USN in 2016
Companies on a simplified tax system give a VAT declaration if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the company-simplist does not learn the Declaration on VAT.
Companies on the simplified tax system are not exempt from reporting in the FIU, FSS and FTS.
The FTS needs to provide information on the average number and references for 2-NDFL forms and 6-NDFLs. The FSS should be reported for 2016 in the form of 4-FSS, and then in 2017 it is necessary to hand over a single calculation of insurance premiums in the FTS.
The reporting of simplists in forms of 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general tax system. We wrote about the reporting procedure above, see in detail in the table.
In addition, the organization on USN is obliged to report and pay transport and land taxIf she has a property on the balance sheet that falls on tax objects.
Accounting reporting The company on the simplified tax system shall draw the company as well as the company.
| Reporting | Where to pass | Dates and reporting procedures |
| Declaration on USN | In FNS. | Declaration on USN for 2016 should be presented no later than 31.03.2017 or in paper, or in electronic form. On April 2, 2018, the term of delivery was postponed, since if the last day of the term falls on the weekend and (or) non-working, festive, the end of the deadline is considered the next working day behind him. The procedure and deadline for the declaration on USN is established in Article 346.23 Tax for 2016 must be transferred to the budget until 03/31/2017. The period of payment of advance payments by the company on USN: The period of payment of advance payments is established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation. |
Statistics are dramatic. Banks I. credit organizations Licenses are deprived - one by one. Over the past 2015, the fierce central bank earned 93 stars on the fuselage, for the current 2016 - 77. But the year is not yet ended - perhaps they are going to put a new record. Bankopad, in one word. What to do business? How to protect yourself and check the bank's reliability in advance? We will understand [...]
Good to be a physicist. E will always be equal to MC² - I understood once, it means that you will always understand. About the accounting skills of this, unfortunately, you can not say. In any case, in Russia. It was one rule, it became another rule ... confused the rules - fine. But today we will protect you from errors in another area, important for accountants. Is it worth [...]
You do not want the inspectors to find in the actions of your company to buy a scheme from taxes. We will not understand now, whether it is there - this is not so important. If it is - it can be how to find it and not find. If it is not there - it can also be found and not found. Of course, your [...]
Sooner or later you will probably have to face it. After all, you do not need "attack clones" of your company? The clones, which, firstly, undoubtedly use the reputation deserved, and secondly, they spoil it steadily? No, not needed. So - a registered trademark, of course, does not destroy the possibility of such an attack completely. But at least he gives you funds to [...]
Here you go. For one hand, the Russian authorities facilitate the fate of microenterprises, the other - they have the entire small business of new reporting. For finding from which, of course, they are going to be seriously fined. Let's deal with and prepare. It is necessary to immediately make a reservation that this form should not be an annual headache for Russian business. No - in the idea of \u200b\u200bthe creators, only one will have to pass it [...]
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