When to submit reports for the 1st quarter. Accountants, lawyers, managers of individual entrepreneurs, LLC. Place of provision code

Starting from the new year, entrepreneurs will have to submit amended reports to the relevant authorities. It’s no wonder that many businessmen are already trying to find out the current deadlines and approved forms. reporting for the 1st quarter of 2017 to avoid exposing your firm to unnecessary penalties. It is also worth noting that starting from 2017, all payments for insurance premiums will be supervised by the tax service.

Innovations that relate to the reporting of large enterprises and individual entrepreneurs will come into force in 2017. Entrepreneurs will have to use new reporting forms, in particular for insurance premiums.

Back in October 2016, representatives of the Federal Tax Service finally approved the form of the document for reporting. Let's say more, from now on all payments for insurance premiums are transferred to the tax authorities.

The exception is payments for injuries, which remain in . This decision was made so that the collection of necessary payments was better and more seriously controlled.

In September 2016, the 4-FSS reporting form was optimized; it will be used already in the 1st quarter of 2017. Please note that such a report can be filled out manually (if the number of employees does not exceed 25 people) and electronically (if the number of employees is more than 25 people). However, the deadlines for submitting these documents will be different.

In addition, in February-March 2017, all entrepreneurs must submit a report to the Pension Fund. Let us remind you that from April 1 of this year, reporting within the framework of SZV-M was introduced, which will be used in the future 2017. By the way, these forms must be submitted to the relevant authorities on a monthly basis.

Do not forget that based on the results of last year, businessmen must provide a report on the RSV-1 form. If representatives of the Pension Fund make a request, you will also have to fill out the SZV-K form. In the case when an employee retires, the organization must fill out the SPV-2 form and send it to the necessary authority.

No errors: deadlines for submitting reports for the 1st quarter of 2017

The tables you will find below show the current deadlines for submitting reports on the company’s activities for the 1st quarter of 2017.

In January, all large and small enterprises must submit the following forms: SSC, SZV-M (for December), UTII, VAT (October-December), water tax report, 4-FSS calculations, simplified declaration.

Deadline in January	Reporting type	Who provides
10.01.2017	SZV-M (for December)	Policyholders
20.01.2017	SSC	Enterprises and individual entrepreneurs that have hired new employees
20.01.2017	Calculation of 4-FSS (on paper)	Organizations with fewer than 25 employees
20.01.2017	Information on water tax (for October-December)	Companies using such facilities
20.01.2017	Simplified annual declaration	Legal entities that did not operate in the reporting period
20.01.2017	Declaration on UTII (for October-December)	Organizations that use UTII
25.01.2017	Calculation 4-FSS (electronic version)	Organizations with more than 25 employees
25.01.2017	VAT declaration (for October-December)	Tax agents and VAT payers

With the arrival of February, all companies must submit the following package of reports: RSV-1, income tax data, personalized accounting information, SZV-M for January. In addition, you will have to submit reports on land tax and transport tax.

Deadline in February	Reporting type	Who provides
01.02.2017	Land tax data	Legal entities that own land plots
01.02.2017	Transport tax declaration	Legal entities that own vehicles.
15.02.2017	SZV-M (for January)	Policyholders
15.02.2017	Information within the framework of RSV-1 Pension Fund (paper form); annual report in case of individual accounting (paper form)	Policyholders with less than 25 employees
20.02.2017	Information within the framework of RSV-1 Pension Fund (electronic version); individual accounting information (electronic form)	Insurers with more than 25 employees
28.02.2017	Income tax data (for January)	Legal entities with a total income for January of more than 15 million rubles.

In March 2017, reporting for the 1st quarter ends and entrepreneurs must provide the following reports: SZV-M (February), calculation of income tax, annual reporting as part of accounting, data on the impossibility of withholding personal income tax.

Deadline in March	Reporting type	Who provides
01.03.2017	Information about the impossibility of withholding personal income tax	All organizations that are tax agents
15.03.2017	SZV-M (for February)	Policyholders
28.03.2017	Calculation of income tax (previous year return)	Legal entities with quarterly income less than 15 million rubles
28.03.2017	Income tax calculation	Legal entities with a quarterly income of more than 15 million rubles
30.03.2017	Annual declaration with property tax data.	Firms that own various assets
31.03.2017	Annual financial statements	Those organizations that, under current legislation, must maintain accounting records.

Please note that entrepreneurs who use the simplified taxation system must also submit for the 1st quarter of 2017. The main documents for companies are:

• annual declaration under the simplified tax system (for organizations until March 31, for individual entrepreneurs - until May 3);
• payment of tax for 2016 (until March 31).

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Filing reports for the 4th quarter will go smoothly if you know exactly what report, on what form, by what time and to which authority to submit. In our article you will find a convenient table of reporting deadlines for the 4th quarter and for the year, links to current reporting forms, as well as tips from our experts on this reporting campaign.

Deadlines for submitting reports for the 4th quarter of 2018 and for 2018 in the table

Deadlines for submitting reports are established by the Tax Code and regional authorities. Our experts have grouped the main reporting forms and deadlines for their submission for the 4th quarter of 2018 and for 2018 to various departments into a convenient table.

No.	Form	Where to take it	Deadline	Where to download the form
	Certificate of average number of employees
	Single simplified declaration
	Water tax declaration
	Gambling tax return
	Logbook of received and issued invoices
	Declaration of indirect taxes when importing from EAEU countries
	Excise tax declaration			There are several forms. Look for them in the “Excise taxes” section
				On the website of the Federal Tax Service or any legal system. The form was approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197@
	Transport tax declaration
	Land tax declaration
	Income tax return
	Property tax declaration
			04/01/2019 organizations;
				The declaration form is given in the order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384@. Download it
	Financial statements			All forms of accounting are given in the section “Annual financial statements for 2018 (composition)”
	Form 2-NDFL with data on the impossibility of withholding income tax			For 2018 it is submitted using a new form.
	Certificates 2-NDFL
	Calculation of 6-NDFL
	Declaration 3-NDFL
	Unified calculation of insurance premiums
				The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. You can download it
	SZV-STAZH and ODV-1
	Certificate confirmation OKVED
	Form 4-FSS		01/21/2019 - on paper; 01/25/2019 - electronically

Find out when to pay taxes for 2018

Let's look at the nuances of filling out declarations that raise the most questions among accountants.

What to consider when filing a VAT return for the 4th quarter?

Let us recall the basic rules for preparing and submitting a VAT return for the 4th quarter—for 2018, these rules remained unchanged:

• Use a current VAT return form.

To study a sample of how to fill it out, go to link .

• On the title page of the declaration for the 4th quarter, enter the tax period code “24”.

Get acquainted with other tax period codes for VAT ;

• Check that the transaction codes are reflected correctly in the declaration.

• Pay attention to the correctness of the reflection of data on sections of the declaration.

For details of filling out, see our publications, for example, section 3 and section 8 and etc.

• Before sending the declaration to the Federal Tax Service, eliminate all discrepancies, inconsistencies and errors in the information reflected in it.

Use tips from material .

• The deadline for submitting the 4th quarter VAT report is no later than January 25, 2019.

Find out below what changes to expect in the procedure for submitting VAT reports for the 4th quarter.

How will the VAT return change in the near future?

Amendments to the VAT return are related to recent changes in legislation, such as:

• increasing the tax rate from 18 to 20%;
• imposing on the tax agent the responsibility for calculating VAT on the sale of scrap and animal skins from 01.01.2018;
• cancellation from 01/01/2019 of the obligation to calculate VAT by a tax agent purchasing electronic services from foreign entities;
• introduction of Tax Free and some others.

Thus, when preparing 6-NDFL based on the results of October-December 2018, this report cannot be unambiguously called a quarterly report for the 4th quarter, since only part of it is of a quarterly nature, the remaining data is presented in the form inherent in an annual report - on an accrual basis.

What to consider when filing 6-personal income tax at the end of the 4th quarter - we will tell you in the next section.

Nuances of registration and submission of 6-NDFL at the end of the 4th quarter

When filing 6-NDFL for 2018 (under section 2 - for the 4th quarter):

• take the form (and learn how to fill it out);
• you can issue 6-NDFL on paper if during the reporting period you paid income to less than 25 individuals, if the number of income recipients is 25 or more, the report must be in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• issue several 6-NDFL according to the number of separate divisions (include checkpoints and OKTMO divisions in them - letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900@) and one 6-NDFL according to the income of employees of the parent company (paragraph 4 p 2 Article 230 of the Tax Code of the Russian Federation);
• check reference ratios.

As the provisions of Art. 55 of the Tax Code of the Russian Federation affect the obligation of taxpayers to submit quarterly declarations?

Regarding quarterly reports, the standards established in paragraphs apply. 3.1, 3.2 art. 55 of the Tax Code of the Russian Federation, namely:

• if less than 10 days have passed before the end of the quarter from the moment of registration of the company or individual entrepreneur, the first time you need to report on the results of the quarter following the quarter in which the company was created (the individual entrepreneur was registered);
• if registration with the tax authorities occurred at least 10 days before the end of the quarter (according to state registers), the first quarterly declarations for this quarter are required to be submitted.

How tax authorities increase the reliability of information reflected in the Unified State Register of Legal Entities, see publications .

Let us clarify that in this case we are talking about working days, not calendar days (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).

We will tell you in the next section how companies and individual entrepreneurs can correctly assess their chances of being legally exempt from filing their first quarterly returns.

Do I need to submit tax reports for the 4th quarter if a company or individual entrepreneur was registered in December 2018?

Let us explain with an example when companies and individual entrepreneurs do not have the obligation to submit reports to the Federal Tax Service for the 4th quarter.

Example

LLC "Motosport" and IP Kozhevnikov N.G. registered with the tax office in December 2018 and began working. Wherein:

• information in the Unified State Register of Individual Entrepreneurs about IP Kozhevnikov N.G. appeared on December 18, 2018;
• Motosport LLC has a creation date according to the Unified State Register of Legal Entities - December 19, 2018.

Both the company and the individual entrepreneur apply a special regime from the beginning of their activities - UTII (the tax period for this tax is a quarter).

Based on the results of the 4th quarter, tax return for UTII:

• Motosport LLC is not required to submit to the Federal Tax Service, since 9 working days have passed from the moment of its registration until the end of the quarter (from December 19 to 22 and from December 25 to 29);
• Individual entrepreneur N.G. Kozhevnikov is required to report - the period from the moment of his registration as an individual entrepreneur until the end of the quarter is 10 days (the reporting deadlines for the 4th quarter for him are the same as for all other UTII payers).

Thus, for taxes for which the tax period is a quarter, a newly created company or individual entrepreneur:

• are required to report for the 4th quarter of 2018 if the company or individual entrepreneur was registered in October-November or December (from 12/01/2018 to 12/18/2018);
• do not have to file quarterly tax returns if the registration date falls between December 19 and December 31, 2018.

In the latter case, data for days worked in December 2018 will still be included in the declaration, but not for the 4th quarter of 2018, but for the 1st quarter of 2019.

Results

When submitting reports for the 4th quarter, it is necessary to take into account changes that have occurred in legislation, track updated formats for submitting declarations and possible adjustments in the rules for their execution and presentation.

The deadlines for submitting reports for the 4th quarter of 2018 for the main taxes (VAT, income tax, UTII, etc.) remained unchanged compared to last year.

*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.

Tax reporting for 2017 to the Federal Tax Service and funds

Reporting	Where to take it	Frequency of reporting and deadlines
VAT declaration	To the Federal Tax Service	Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments within 3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period. New VAT return.
Income tax return	To the Federal Tax Service	The income tax return is submitted quarterly. Organizations that make monthly advance payments of income tax are required to submit monthly declarations no later than the 28th day of the month following the reporting month. New income tax return.
Property tax declaration	To the Federal Tax Service	The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the 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 a year and nine months of the calendar year. Property tax return for 2017 must be submitted until March 30, 2018. New property tax return. The reporting deadlines, the procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation.
Transport tax declaration	To the Federal Tax Service	The transport tax return for 2017 must be submitted to the New transport tax return.
Land tax declaration	To the Federal Tax Service	The land tax return for 2017 must be submitted no later than February 1, 2018.
Form 6-NDFL	To the Federal Tax Service	The tax period for personal income tax is a calendar year. Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly.
Unified calculation of insurance premiums	To the Federal Tax Service

You will find the 2018 reporting calendar at.

Missing the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts (clause 1, clause 3, article 76, clause 1, article 119 of the Tax Code of the Russian Federation).

Our calendar will help you not to miss the deadline for submitting certain reports to the Federal Tax Service and extra-budgetary funds.

Deadlines for submitting basic tax reporting in 2017

Reporting type		Deadline for submission to the Federal Tax Service
Income tax return (for quarterly reporting)	For 2016	No later than March 28, 2017
	For the first quarter of 2017	No later than 04/28/2017
	For the first half of 2017	No later than July 28, 2017
	For 9 months of 2017	No later than October 30, 2017
Income tax return (for monthly reporting)	For 2016	No later than March 28, 2017
	For January 2017	No later than 02/28/2017
	For February 2017	No later than March 28, 2017
	For March 2017	No later than 04/28/2017
	For April 2017	No later than May 29, 2017
	For May 2017	No later than June 28, 2017
	For June 2017	No later than July 28, 2017
	For July 2017	No later than 08/28/2017
	For August 2017	No later than September 28, 2017
	For September 2017	No later than October 30, 2017
	For October 2017	No later than November 28, 2017
	For November 2017	No later than December 28, 2017
VAT declaration	For the fourth quarter of 2016	No later than 01/25/2017
	For the first quarter of 2017	No later than 04/25/2017
	For the second quarter of 2017	No later than July 25, 2017
	For the third quarter of 2017	No later than October 25, 2017
Journal of received and issued invoices	For the fourth quarter of 2016	No later than 01/20/2017
	For the first quarter of 2017	No later than 04/20/2017
	For the second quarter of 2017	No later than July 20, 2017
	For the third quarter of 2017	No later than October 20, 2017
	For 2016 (if it is impossible to withhold personal income tax from income)	No later than 03/01/2017
	For 2016 (for all paid income)	No later than 04/03/2017
	For 2016	No later than 04/03/2017
	For the first quarter of 2017	No later than 05/02/2017
	For the first half of 2017	No later than 07/31/2017
	For 9 months of 2017	No later than October 31, 2017
Declaration on property tax of organizations	For 2016	No later than March 30, 2017
Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods)	For the first quarter of 2017	No later than 05/02/2017
	For the first half of 2017	No later than 07/31/2017
	For 9 months of 2017	No later than October 30, 2017
Tax declaration under the simplified tax system	For 2016 (represented by organizations)	No later than March 31, 2017
	For 2016 (represented by individual entrepreneurs)	No later than 05/02/2017
Declaration on UTII	For the fourth quarter of 2016	No later than 01/20/2017
	For the first quarter of 2017	No later than 04/20/2017
	For the second quarter of 2017	No later than July 20, 2017
	For the third quarter of 2017	No later than October 20, 2017
Declaration on Unified Agricultural Tax	For 2016	No later than March 31, 2017
Transport tax declaration (submitted only by organizations)	For 2016	No later than 02/01/2017
Land tax declaration (submitted only by organizations)	For 2016	No later than 02/01/2017
Single simplified declaration	For 2016	No later than 01/20/2017
	For the first quarter of 2017	No later than 04/20/2017
	For the first half of 2017	No later than July 20, 2017
	For 9 months of 2017	No later than October 20, 2017
Declaration in form 3-NDFL (submit only individual entrepreneurs)	For 2016	No later than 05/02/2017

Deadlines for submitting reports on insurance premiums to the Federal Tax Service in 2017

Since 2017, insurance premiums (except for contributions for injuries) come under the control of the Federal Tax Service. Accordingly, for periods starting from 2017, it must be submitted to the Federal Tax Service (clauses 7, 10, Article 431 of the Tax Code of the Russian Federation).

Deadlines for submitting reports to the Pension Fund in 2017

Despite the fact that since 2017, insurance premiums have been administered by the Federal Tax Service, the calculation of RSV-1 based on the results of 2016 must be submitted to the Funds.

Reporting type	For what period is it represented?	Deadline for submission to the Pension Fund
Calculation of RSV-1 Pension Fund on paper	For 2016	No later than 02/15/2017
Calculation of RSV-1 Pension Fund in electronic form	For 2016	No later than 02/20/2017
Information about insured persons in the Pension Fund ()	For December 2016	No later than January 16, 2017
	For January 2017	No later than 02/15/2017
	For February 2017	No later than March 15, 2017
	For March 2017	No later than 04/17/2017
	For April 2017	No later than May 15, 1017
	For May 2017	No later than June 15, 2017
	For June 2017	No later than July 17, 2017
	For July 2017	No later than 08/15/2017
	For August 2017	No later than September 15, 2017
	For September 2017	No later than October 16, 2017
	For October 2017	No later than November 15, 2017
	For November 2017	No later than December 15, 2017

Deadlines for submitting reports to the Social Insurance Fund in 2017

In 2017, you need to submit to the FSS:

• 4-FSS based on the results of 2016 in the context of all contributions paid to this Fund (contributions in case of temporary disability and in connection with maternity, as well as contributions “for injuries”)
• 4-FSS (there will be a new form) for periods starting from 2017, in terms of contributions “for injuries”.

Reporting type	For what period is it represented?	Deadline for submission to the FSS
Calculation of 4-FSS (in terms of all contributions paid to the FSS) on paper	For 2016	No later than 01/20/2017
Calculation of 4-FSS (in terms of all contributions paid to the FSS) in electronic form	For 2016	No later than 01/25/2017
Calculation of 4-FSS (in terms of contributions “for injuries”) on paper	For the first quarter of 2017	No later than 04/20/2017
	For the first half of 2017	No later than July 20, 2017
	For 9 months of 2017	No later than October 20, 2017
Calculation of 4-FSS (in terms of contributions “for injuries”) in electronic form	For the first quarter of 2017	No later than 04/25/2017
	For the first half of 2017	No later than July 25, 2017
	For 9 months of 2017	No later than October 25, 2017
Confirmation of the main type of activity in the Social Insurance Fund	For 2016	No later than 04/17/2017

Deadlines for filing financial statements in 2017

Organizations (regardless of the applied taxation regime) must submit financial statements for 2016 to the Federal Tax Service and statistical authorities

Deadlines for submitting other reports to the Federal Tax Service in 2017

Deadlines for submitting declarations for taxes such as water tax, mineral extraction tax, etc. you will find in our.

The main innovation of 2017 is undoubtedly the transfer of the control function of administering insurance premiums to the tax authorities. In this regard, for the first quarter of this year, an accountant will have to submit a calculation of insurance premiums to the tax office for the first time. It replaced the 4th reports, and not surprisingly, it is extremely rich in nuances of completion and presentation. The introduction of a unified calculation of contributions does not relieve companies from the obligation to submit reports to social insurance. In this case, this must be done using the new form 4-FSS.

Our material will help the accountant get through the reporting campaign for contributions in the first quarter of 2017 without any problems.

What is a single calculation of insurance premiums?

The form developed by the Federal Tax Service will replace RSV-1, RSV-2, RV-3 and 4-FSS (in terms of disability and maternity insurance).

The calculation consists of a title page, information about the individual (not an individual entrepreneur) and three sections.

The cover page of the calculation (unlike existing forms) will not contain information about the reason for submitting the corrective calculation, the number of insured persons for whom data is submitted and the average number.

Section 1 contains “Summary of the obligations of the insurance premium payer.” This included generalized information on the calculation of contributions for three types of compulsory insurance (pension, medical and social) broken down by the last three months of the reporting period.

To decipher the summary data for the first section, ten appendices are provided, including:

• to calculate the amounts of contributions for various types of compulsory insurance, indicating the number of insured persons and individuals from whose payments contributions are calculated (including in an amount exceeding the maximum base);
• to confirm the conditions for the application of reduced tariffs on various grounds, including the social insurance rate of 1.8 for temporarily staying foreigners (Appendix 9);
• on calculations of contributions for additional tariffs;
• on expenses for disability and maternity benefits;
• on deciphering payments made from federal funds, etc.

Unlike the current forms 4-FSS and RSV-1, the calculation does not provide data on the payer’s debt at the beginning and end of the period and on paid contributions. In addition, the calculation does not contain information about “traumatic” contributions, since the calculation for them will still be submitted to the Social Insurance Fund.

Section 2 of the calculation (with one attachment) is filled out by the heads of peasant farms.

Section 3 is filled out according to personalized accounting data. It contains two subsections: information about the individual who is the recipient of the income, as well as information about the amount of payments in his favor and accrued insurance contributions to the Pension Fund.

The new form is applied starting with reporting for the first quarter of 2017.

The procedure for filling out the calculation, as well as the format for submitting it in electronic form, have also been approved.

As appendices to the filling out procedure, there are tables with codes for the categories of the insured person, constituent entities of the Russian Federation and other territories, types of documents for identification, the payer's tariff, and the place of submission of the calculation to the tax authority.

Came into force on 01/01/2017

Editor's note:

The control ratios of the indicators, which are given in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@, will help you check the correctness of filling out the calculation.

The calculation must be submitted no later than the 30th day of the month following the billing (reporting) period (quarterly) to the tax authority. Payments for the 1st quarter of 2017 must be submitted no later than May 2.

The territorial bodies of the Social Insurance Fund will check the accuracy of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of illness and in connection with maternity. To do this, tax officials will send information to the fund.

Please note: updated calculations, including for previous periods, must be submitted by payers of insurance premiums to the relevant bodies of the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation in the manner established by Federal Law No. 212-FZ of July 24, 2009.

The Federal Tax Service of the Russian Federation explained in which case a single calculation of insurance premiums will be considered not submitted

Calculations for insurance premiums are submitted, starting with the calculation for the 1st quarter of 2017, to your Federal Tax Service. The deadline for submitting calculations of contributions is the 30th day of the month following the reporting period. For payers - employers, the billing period is the calendar year, and the reporting periods are the 1st quarter, half-year, 9 months of the calendar year.

The calculation is considered not submitted in the following cases:

• information on the total amount of insurance premiums for compulsory health insurance does not correspond to information on the amount of calculated contributions for each insured person for the specified period. Line 061 in columns 3, 4, 5 of Appendix 1 of Section 1 of the calculation must coincide with the amounts of lines 240 of Section 3 for each month, respectively.
• Inaccurate personal data identifying insured individuals is indicated: Full name - SNILS - Taxpayer Identification Number (if available).

Editor's note:

Please note: a fine for these errors in the calculation can be avoided by eliminating the discrepancy within 5 business days from the date of notification from the tax office.

The Federal Tax Service of the Russian Federation answered four questions on filling out and submitting calculations for insurance premiums

1. How to submit a calculation electronically

The calculation in electronic form is submitted in accordance with the format approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The format describes the requirements for XML files for transmitting reports in electronic form to the inspectorate, which does not contain instructions for forming into batches. In this regard, the calculation is sent in a single file.

2.How to fill out the contribution calculation

Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ provides a machine-readable calculation form recommended for submission on paper, in which 4 characters are indicated in field 040 of Section 3. The format for transmitting reporting data in electronic form contains the maximum permissible lengths of indicators. The number of characters in the “number” line corresponds to 7, which allows you to present information with a large number of company personnel.

3. How to fill out the contribution clarification

When clarifying section 3 “Personalized information about insured persons,” it includes information about those insured persons in respect of whom changes (additions) are made, indicating the serial number of the individual from the primary calculation.

Companies have the right to independently determine the serial number of information without specifying an index. The information is numbered in ascending order throughout the organization. It is not an error if the taxpayer uses a unique accounting number assigned by his accounting system, for example a personnel number.

From 01/01/2017, companies must pay fees and submit reports on them at their location and at the address of separate divisions that issue payments and other remuneration in favor of individuals.

The company must independently decide whether to vest its separate divisions (including a branch, representative office) with the authority to accrue payments and remunerations in favor of individuals or not. There are no exceptions for divisions of the largest taxpayers.

The Federal Tax Service must be notified if, since 2017, a separate unit has lost the authority to make payments or received them

The Federal Tax Service cites a letter from the Ministry of Finance as an explanation of the algorithm of actions of companies that have given their separate divisions (SB) the authority to make payments to employees or have deprived them of such authority. The financiers in it indicated that the organization:

• submits calculations for contributions and pays them exclusively at its location if it independently calculates payments and other remunerations in favor of all employees, including in favor of employees of the OP;
• having an OP vested with the specified powers, is obliged to pay insurance premiums and report to the location of the organization and to the location of the OP, while:

1) if the company has OPs who had such powers before 01/01/2017 and did not lose them after that date, then there is no need to notify the inspectorate about the presence of OPs authorized to make payments to employees (it is necessary to continue to maintain a separate procedure for paying contributions and submitting calculations) ;

2) if from 01/01/2017 the company vested the OP with such powers or deprived them of the right to make payments, then by 02/01/2017 it had to report this to the inspectorate at its location.

Editor's note:

Editor's note:

the position of the Federal Tax Service of the Russian Federation differs from the conclusions of the Ministry of Finance of the Russian Federation, which were voiced in letter dated January 12, 2017 No. 03-02-07/1/556. The financial department explained that it is impossible to block the accounts of a legal entity due to failure to submit calculations for insurance premiums.

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 states that the basis for suspending operations on a company account is a delay of more than 10 days in the submission of tax returns. A tax return and a calculation of insurance premiums are different documents; this rule cannot be applied if the calculation of contributions is not submitted on time.

Tax officials told how they will fine you for being late in submitting a new calculation of insurance premiums

From January 1, 2017, the calculation period for insurance premiums is a calendar year; reporting - 1st quarter, half year, 9 months.

Payers of contributions must submit to the Federal Tax Service a calculation of insurance premiums no later than the 30th day of the month following the billing or reporting period.

Violation of deadlines for submitting reports will be punishable under Art. 119 of the Tax Code of the Russian Federation. The fine will be 5 percent of the amount of contributions not paid on time, subject to payment (additional payment) based on the calculation, for each full or partial month of delay, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

The CEO may be fined for late submission of reports on insurance premiums within 1 year

The head of the district office of the Pension Fund of Russia drew up a protocol regarding the director of the LLC under Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation for the fact that he did not submit the RSV-1 calculation for 2015 within the period established by law, namely: before February 15 or 20, 2016 (on paper or electronically).

The magistrate hearing this case came to the conclusion that there was no corpus delicti in the director’s actions and terminated the proceedings.

The district court judge came to the conclusion that at the time of consideration of the UPFR complaint, the statute of limitations for bringing the director to administrative liability had expired, since by virtue of Part 1 of Art. 4.5 of the Code of Administrative Offenses 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 of the Code of Administrative Offenses of the Russian Federation for violations of the insurance legislation of the Russian Federation, a person can be brought to administrative responsibility no later than 1 year from the date of the offense, and in case of a continuing violation - 1 year from the date of its discovery.

This period applies, inter alia, to Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.

Consequently, in this case, the deadline for holding the general director of the company accountable, taking into account the deadline for submitting the RSV-1 form (February 20, 2016), expired only on February 21, 2017. That is, it has not expired during the period of consideration by the district court judge.

DECISION of the Supreme Court of the Russian Federation dated February 13, 2017 No. 80-AD16-7

Editor's note:

The Supreme Court of the Russian Federation did not make a decision to hold the director accountable and did not send the case for a new trial, since by virtue of clause 2 of part 2 of art. 30.17 of the Code of Administrative Offenses of the Russian Federation, based on the results of consideration of a complaint against a resolution that has entered into legal force, a decision cannot be made that increases the administrative punishment or otherwise does not worsen the position of the person in respect of whom such a resolution was made.

This resolution can be considered a precedent, since previously not only lower courts believed that the statute of limitations under Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation is 3 months (resolution of the Irkutsk Regional Court dated August 13, 2014 No. 4a-490/2014, Samara Regional Court dated March 25, 2014 No. 4a-156/2014, Decision of the Sevastopol City Court dated March 2, 2016 No. 12-153/2016 ), but also the Supreme Court of the Russian Federation itself (Resolution dated May 11, 2012 N 41-AD12-5).