| Reporting type | Deadline for submission to the IFTS | |
|---|---|---|
| Income tax declaration (with quarterly reporting) | For 2015 | Not later than 28.03.2016 |
| For the I quarter of 2016 | Not later than 28.04.2016 | |
| For the first half of 2016 | Not later than July 28, 2016 | |
| For 9 months 2016 | Not later than 28.10.2016 | |
| Income tax declaration (with monthly reporting) | For 2015 | Not later than 28.03.2016 |
| January 2016 | Not later than 29.02.2016 | |
| February 2016 | Not later than 28.03.2016 | |
| March 2016 | Not later than 28.04.2016 | |
| April 2016 | Not later than May 30, 2016 | |
| May 2016 | Not later than 28.06.2016 | |
| June 2016 | Not later than July 28, 2016 | |
| July 2016 | Not later than 29.08.2016 | |
| August 2016 | Not later than September 28, 2016 | |
| September 2016 | Not later than 28.10.2016 | |
| October 2016 | Not later than 28.11.2016 | |
| November 2016 | Not later than 28.12.2016 | |
| For the IV quarter of 2015 | Not later than 25.01.2016 | |
| For the I quarter of 2016 | Not later than 25.04.2016 | |
| For the II quarter of 2016 | Not later than July 25, 2016 | |
| For the III quarter of 2016 | Not later than 25.10.2016 | |
| Log book of received and issued invoices | For the IV quarter of 2015 | Not later than January 20, 2016 |
| For the I quarter of 2016 | Not later than 20.04.2016 | |
| For the II quarter of 2016 | No later than July 20, 2016 | |
| For the III quarter of 2016 | Not later than 20.10.2016 | |
| For 2015 (if it is impossible to withhold personal income tax from income) | Not later than 01.03.2016 | |
| For 2015 (for all paid income) | Not later than 01.04.2016 | |
| — a new type of reporting !!! | For the I quarter of 2016 | Not later than 04.05.2016 |
| For the first half of 2016 | Not later than 01.08.2016 | |
| For 9 months 2016 | Not later than 31.10.2016 | |
| Corporate property tax declaration | For 2015 | Not later than 30.03.2016 |
| Calculation of advances on property tax of organizations (surrendered if reporting periods are established by the law of a constituent entity of the Russian Federation) | For the I quarter of 2016 | Not later than 04.05.2016 |
| For the first half of 2016 | Not later than 01.08.2016 | |
| For 9 months 2016 | Not later than 31.10.2016 | |
| Tax declaration under the simplified tax system | 2015 (represented by organizations) | Not later than 31.03.2016 |
| For 2015 (presented by individual entrepreneurs) | Not later than 04.05.2016 | |
| Declaration on UTII | For the IV quarter of 2015 | Not later than January 20, 2016 |
| For the I quarter of 2016 | Not later than 20.04.2016 | |
| For the II quarter of 2016 | No later than July 20, 2016 | |
| For the III quarter of 2016 | Not later than 20.10.2016 | |
| Declaration on the Unified Agricultural Tax | For 2015 | Not later than 31.03.2016 |
| Transport tax declaration (submitted only by organizations) | For 2015 | Not later than 01.02.2016 |
| Land tax declaration (submitted only by organizations) | For 2015 | Not later than 01.02.2016 |
| Single simplified declaration | For 2015 | Not later than January 20, 2016 |
| For the I quarter of 2016 | Not later than 20.04.2016 | |
| For the first half of 2016 | No later than July 20, 2016 | |
| For 9 months 2016 | Not later than 20.10.2016 | |
| Declaration in the form of 3-NDFL (submit only individual entrepreneurs) | For 2015 | Not later than 04.05.2016 |
Deadlines for submitting reports to the FIU in 2016
| Reporting type | For what period is it presented | Deadline for submission to the FIU |
|---|---|---|
| Calculation of RSV-1 PFR on paper | For 2015 | Not later than 15.02.2016 |
| For the I quarter of 2016 | Not later than May 16, 2016 | |
| For the first half of 2016 | Not later than 15.08.2016 | |
| For 9 months 2016 | Not later than November 15, 2016 | |
| Calculation of RSV-1 PFR in electronic form | For 2015 | Not later than 20.02.2016 |
| For the I quarter of 2016 | Not later than 20.05.2016 | |
| For the first half of 2016 | Not later than 22.08.2016 | |
| For 9 months 2016 | Not later than November 21, 2016 | |
| Information about the insured persons in the FIU - a new type of reporting !!! | April 2016 | Not later than May 10, 2016 |
| May 2016 | Not later than 10.06.2016 | |
| June 2016 | Not later than July 11, 2016 | |
| July 2016 | Not later than 10.08.2016 | |
| August 2016 | Not later than 09/12/2016 | |
| September 2016 | Not later than 10.10.2016 | |
| October 2016 | Not later than November 10, 2016 | |
| November 2016 | Not later than 12.12.2016 |
Deadlines for submitting reports to the FSS in 2016
| Reporting type | For what period is it presented | Deadline for submission to the FSS |
|---|---|---|
| Calculation of 4-FSS RF on paper | For 2015 | Not later than January 20, 2016 |
| For the I quarter of 2016 | Not later than 20.04.2016 | |
| For the first half of 2016 | No later than July 20, 2016 | |
| For 9 months 2016 | Not later than 20.10.2016 | |
| Calculation of 4-FSS RF in electronic form | For 2015 | Not later than 25.01.2016 |
| For the I quarter of 2016 | Not later than 25.04.2016 | |
| For the first half of 2016 | Not later than July 25, 2016 | |
| For 9 months 2016 | Not later than 25.10.2016 | |
| Confirmation of the main activity in the FSS | For 2015 | Not later than 15.04.2016 |
Deadlines for submitting financial statements in 2016
Financial statements for 2015 must be submitted to the Federal Tax Service Inspectorate and the statistical authorities to organizations, regardless of the tax regime
Deadlines for submitting other reports to the IFTS and Funds in 2016
The deadlines for submitting other tax reports (for example, VAT returns for imports from the EAEU countries, MET or water tax returns), as well as reporting to extra-budgetary funds (for example, a report on the use of contributions "for injuries") can be found in our.
Location: Saint Petersburg,
pl. Chernyshevsky, house 11. Hotel "Russia"
LECTURER: Karandashova Irina Igorevna
Candidate of Economic Sciences, Lecturer, Certified Auditor. Conducts seminars for chief accountants and managers since 1995 in St. Petersburg and other regions of Russia, traveling foreign seminars. He is one of the most experienced lecturers in accounting and taxation in St. Petersburg.
LECTURER: Petrova Yulia Viktorovna
Certified auditor. One of the best lecturers conducting seminars for accountants in St. Petersburg and the regions of Russia. Consultant in the field of accounting and taxation, audit. She worked as the director of the department of consulting and methodology in the audit firm "Consult" (St. Petersburg). Author of numerous books and publications on taxation and accounting.
Registration of participants: 09:00 - 10:00
Speech Part 1 Karandashova Irina Igorevna: 10:00 - 11:15
Coffee break 11:15 - 11:30
Lunch break: 13:10-14:00
Speech Part 2 Petrova Yulia Viktorovna: 14:00 - 17:00
Answers to participants' questions
The seminar program
Accounting and reporting. Changes in the current PBU from the statements for 2016. Accounting Regulatory Reform Program.
New classifier for fixed assets. Transition from the old OKOF to the new one (order of the Federal Agency for Metrology). Requirements for primary paper documents: decision of the RF Armed Forces dated 08.07.16. Replacement of the first administrative fine with a warning for the subjects of the NSR. Maintaining the register of small businesses of the Federal Tax Service of the Russian Federation. On the removal of the tax secret regime from the most important indicators of organizations, new services of the Federal Tax Service. Rules for the application of professional standards. New package of laws on independent assessment of qualifications. Transition to the use of cash register with fiscal accumulators: main stages, requirements for the organization of settlements, new administrative responsibility. New in the legislation on the regulation of trade activities in the Russian Federation, reduction of the deadline for payment for goods.
New limits for the application of the simplified tax system, the extension of the application period for UTII until 2021
Income tax. New legislation. New expenses recognized from 1.01.17.
Application of the new OKOF for tax purposes. Changes in the Civil Code of the Russian Federation in terms of Article 317.1 (legal interest) from 1.08.2016, tax consequences. The position of the Supreme Court on legal interest. The procedure for recognizing fines, penalties, sanctions. Separate clarifications of the Ministry of Finance on the recognition of income and expenses for tax purposes. Calculation methods for the formation of the tax base, including for continuing contracts. Principles of justifying expenses in taxation. Clarifications of the Ministry of Finance on recognition certain types expenses.
VAT. New legislation.
The procedure for applying new codes of transactions in tax reporting. A new procedure for applying tax deductions when applying a 0 percent rate, a list of exceptions to the general rule, invoices for shipment to the EAEU states. Intermediary invoices: new clarifications. Separate accounting, taxable and non-taxable transactions. Consequences of invoicing for non-taxable transactions. The ban on "paper" explanations from 1.01.2017. Clarifications and controversial issues on the procedure for calculating VAT, deductions and the use of invoices. Calculation by the supplier of the tax base when granting a discount that reduces the price of the goods.
Insurance premiums and reporting on personalized accounting.
Transfer of functions for the administration of insurance premiums to the tax authorities. Features of administration of contributions for injuries. Fundamental changes in reporting from 1.01.2017. Consequences of not confirming the main activity for insurance premiums. Daily allowance in excess of norms: a new approach from 1.01.17. Specifics of determining the base for calculating contributions: compensation, spa stays, partial payment for fitness and other issues.
Changes in the Labor Code.
Changes in the Labor Code: establishing time limits for the payment of wages, increasing administrative fines for non-payment of wages, increasing compensation for delayed payment of wages.
New in accounting and business regulation.
Changes for small businesses. The most important changes in business regulation: civil and labor legislation, application of CCP.
Personal income tax. New in legislation from 01.01.2017, new deductions and non-taxable income.
Responsibility of tax agents, updated certificates 2-NDFL. Features of filling out individual lines for calculating 6-NDFL: rolling wages, leave with dismissal, early wages, vacation pay, material assistance, temporary disability benefits. Income in the form of material gain. Clarifications on the application of standard, social and property deductions. Arbitrage practice and clarifications on the procedure for paying insurance premiums. Transfer of administration of contributions to the Federal Tax Service, payments and reporting during the transition period.
And again reporting for nine months. And again, our legislators and others like them, striving to relax without problems, gave out to the mountain the fruits of their labors. Let's start as usual with accounting.
Accounting
In the III quarter of 2003, the Ministry of Finance of Russia issued an order dated July 22, 2003 No. 67n "On the forms of financial statements". In addition to the submission of new samples of the recommended forms of financial statements, the following instructions were approved:- on the volume of accounting forms;
- on the procedure for drawing up and submitting financial statements (hereinafter referred to as instructions on the procedure).
As is known, the reporting for 9 months is interim. Interim reporting consists of a balance sheet and a profit and loss statement (clause 49 of the Accounting Regulations "Financial statements of organizations" PBU 4/99, approved by order of the Ministry of Finance of Russia dated 06.07.99 No. 43n). Let's dwell on the new recommended forms of the balance sheet and profit and loss statement.
The organization has the right to decide on the presentation of financial statements according to the forms of financial statements recommended in the order, if the indicators given in them make it possible to comply with the requirements for financial statements set out in PBU 4/99 and other accounting provisions.
V Balance sheet(Form No. 1) excluded most of the transcripts of groups of articles with the exception of the following:
- in the assets of the balance sheet, the breakdown under the item "Inventories" (line 210) was left in the same volume. From the receivables, both long-term (line 230) and short-term (line 240), it is necessary to single out only the debts of buyers and customers;
- in the liabilities side, a breakdown was left in the same volume under the item "Reserve capital" (line 430). The requirements for decoding accounts payable have been somewhat reduced due to the abolition of the articles: "Bills of exchange payable", "Debts to subsidiaries and dependent companies", "Advances received".
Note that when developing and adopting the form of the balance sheet by organizations, the Ministry of Finance of Russia strongly recommends using the codes for the lines of sections and groups of articles, as well as the codes for the final lines of the recommended form No. 1 (clause 8 of the instructions on the procedure).
Introduced from January 1, 2003, PBU 18/02 "Accounting for calculations of income tax" and PBU 19/02 "Accounting for financial investments" (approved, respectively, by orders of the Ministry of Finance of Russia dated 19.11.02 No. 114n and 10.12.03 No. 126n) contributed to the introduction of additional lines in the balance sheet.
So, the mandatory attributes of the balance sheet for most organizations are the reflection of deferred tax assets (hereinafter - SHE) (line 145 of section I "Non-current assets") and deferred tax liabilities (hereinafter - IT) (line 515 of section IV "Long-term liabilities"). This requirement is not new to many accountants. Following the requirements of PBU 18/02, when submitting reports for the 1st quarter and 1st half of the year, they entered data on deferred tax assets and deferred tax liabilities. But since there were no special lines in the old form, we had to use the articles "Other non-current assets" (line code 150) and "Other long-term liabilities" (line code 520).
Small business entities may not enter these lines, since they have the right not to apply PBU 18/02 (clause 2 of the specified PBU).
In the liabilities of the balance sheet in section III “Capital and reserves”, the item “Own shares repurchased from shareholders” was introduced (indicator without number). This value is reflected in brackets. Since negative values, as well as indicators that, in accordance with regulatory documents on accounting, must be deducted from the corresponding data when calculating the corresponding values (intermediate, total, etc.), in the financial statements are indicated in parentheses (clause 12 of the instructions on the procedure ). If you receive an uncovered loss, you will also need to resort to parentheses.
By the way, in the new form of the balance sheet retained earnings and uncovered loss are shown on one line 470. At the same time, the added value, unlike the previously used form, is not subdivided into current and previous years.
Excluding the decoding of groups of articles from the balance sheet, the Ministry of Finance of Russia had in mind that they would have to be given in the explanations to the balance sheet. For the most part, all the seized transcripts are given in form No. 5 of the Appendix to the balance sheet. If the organization considers that the transcripts still provide the interested parties with the necessary information and enable them to analyze the given data more deeply, then they can be directly cited in the balance sheet.
Recommended form Profit and loss statement(form No. 2) also decreased in volume. This is due to the removal of lines to reflect extraordinary income and expenses, decryptions of the proceeds received from the sale of goods, products, works, services and the added cost. Both the breakdown of indicators into sections and line codes are missing in the form. Coding in the forms of financial statements (with the exception of the balance sheet - see above) is left at the mercy of organizations (clause 8 of the instructions on the procedure).
The cost of goods sold (products, works, services), commercial and administrative expenses, loss from sales, interest payable, operating and non-operating expenses, as well as the current income tax in the form No. 2 are indicated in brackets. Recall that the current income tax (hereinafter - TNP) and current tax loss (hereinafter - TNU) are income tax for tax purposes (clause 21 PBU 18/02).
Additionally, the entered lines in the form are again associated with the adopted BSP 18/02. As in the balance sheet, lines are entered to reflect deferred tax assets and deferred tax liabilities. However, only their presence will not allow determining the current income tax. The amount of a permanent tax liability (asset) is also needed, which the Ministry of Finance of Russia deemed necessary to provide for reference.
If the calculated part of the form had indicated the conditional expense (or income) for income tax (hereinafter, respectively, URNP or UDNP) (the product of accounting profit generated in the reporting period by the income tax rate established by the legislation of the Russian Federation) and the amount of a permanent tax liability (hereinafter - PNO) (or asset - PNA), then there would be a logical transition to the current income tax established by paragraph 21 of PBU 18/02:
TNP (TNU) = + URNP (- UDNP) + PNO - PNA + SHE - IT.
If organizations deem it necessary to bring this ratio, then they may well change the recommended form of the income statement by adding the necessary lines.
Note that the Ministry of Finance of Russia in the order states the possibility of the existence of a permanent tax asset, which is not in PBU 18/02. It only mentions a permanent tax liability.
An example of a permanent tax asset arising is the accounting for a loss incurred prior to 1 January 2003. As you know, taxpayers have the right to reduce the tax base of the current tax period by the entire amount of the resulting loss or a part of this amount. In this case, the taxpayer is given ten years to carry forward the loss following the tax period in which it was received. The aggregate amount of the transferred loss in any reporting (tax) period cannot exceed 30 percent of the tax base (Article 283 of the Tax Code of the Russian Federation).
The amount of the loss received before January 1, 2002 (recall that at that time the norms of PBU 18/02 were not yet applied), will only participate in the calculations of the taxable base of the current year (and possibly subsequent years) and will not form accounting profit until maturity. Therefore, it must be considered as a permanent difference (letter of the Ministry of Finance of Russia dated July 14, 2003 No. 16-00-14 / 219 for a detailed commentary on it, see PBU 9/2003 "720 hours"). Moreover, in each period in which losses are carried forward, the current income tax will be less than the notional income tax expense. In accounting, this will require the following entry:
- reflected a permanent tax asset.
Example 1 In 2002, when calculating profit tax, the organization received a loss in the amount of 14,675 rubles. Deferred taxes for 2002 were not generated in the inter-reporting period and were not reflected in the balance sheet as of January 1, 2003.But the above applies only to carry-over losses received before the beginning of the current year, when the norms of PBU 18/02 were not applied. If losses received at the end of 2003 are transferred to the future, they will be reflected in accounting in a slightly different way.For 9 months of 2003 the taxable base for income tax amounted to 38,500 rubles. This amount is also the generated accounting profit
The value of the deemed income tax expense will be RUR 9,240. (38,500 rubles x 24%).
Based on the results of 9 months, the taxpayer has the right to reduce the taxable profit by only a part of the amount of the 2002 loss. Its size is 11 550 rubles. (38,500 rubles x 30%). This amount is recognized as a permanent difference, which gives rise to a permanent tax asset. To reflect it in the accounting records, an entry is made:
Debit 68 subaccount "Calculations for income tax" Credit 99
- 2772 rubles. (RUB 11,550 x 24%) - reflected a permanent tax asset caused by the transfer of the 2002 loss.
The amount of the current income tax is 6,468 rubles. ((38,500 rubles - 11,550 rubles) x 24%).
Let's check the accuracy of the calculations: 6468 = 9248 - 2772
In the income statement, the amount of the permanent tax asset is shown in brackets.
______
End of Example 1.
Example 2... Let's use the data of example 1, but let's move in time. For 9 months of 2003, the difference between income and expenses accounted for for tax purposes with income tax in accordance with Chapter 25 of the Tax Code amounted to a negative amount of 14,675 rubles. On accounting, a loss was received in the same amount. At the end of the year, these values increase to 16,500 rubles.On changes in the remaining recommended forms of appendices to the balance sheet and profit and loss statement of financial statements: Statement of changes in equity (form No. 3), Statement of movement Money(form No. 4), Appendix to the balance sheet (form No. 5), Report on the targeted use of funds received (form No. 6), we will talk in detail when drawing up the annual report.In the first quarter of 2004, the taxable base for calculating income tax amounted to 38,500 rubles. Accounting profit was formed in the same amount
Since, according to the results of 9 months of 2003, when calculating income tax, a loss of 14,675 rubles was obtained, the tax base for this period is recognized as zero (clause 8 of article 274 of the Tax Code of the Russian Federation). Therefore, the amount of the current income tax will also be zero.
In accounting for 9 months, the resulting loss will contribute to the formation of a conditional income in the amount of 3,522 rubles. (14 675 rubles x 24%).
The data for calculating income tax in accounting and tax accounting for 9 months differ. Therefore, there are temporary differences in the amount of RUB 14,675. - deductible. Since the loss of the reporting period, carried forward for tax purposes, in the future will lead to a decrease in income tax calculated in subsequent reporting periods.
Deductible temporary differences will give rise to a deferred tax asset in the amount of the same RUB 3,522. (14 675 rubles x 24%). In accounting, to reflect it, the following record will be made:
- 3522 rubles. - the accrual of a deferred tax asset in connection with the formation of a loss is reflected.
This amount must be entered on line 145 of the balance sheet.
In this case, the norm of clause 21 of PBU 18/02 will also be fulfilled: 0 = -3522 + 3522.
Since at the end of 2003 the loss increases to 16,500 rubles, the amount of deductible temporary differences for the IV quarter will increase by another 1,825 rubles. (16,500 - 14,675). And this will contribute to the increase in the value of the deferred tax asset to 3960 rubles. (16 500 rubles x 24%). Therefore, at the end of the year, it will be necessary to make an entry in accounting:
Debit 09 Credit 68 subaccount "Calculation of income tax"
- 438 rubles. (3960 - 3522) - reflected an increase in the deferred tax asset due to an increase in the loss inIV quarter.
When drawing up reports for the 1st quarter of 2004, the organization is entitled to reduce the taxable profit only by a part of the amount of the 2003 loss. Its size is 11 550 rubles. (38,500 rubles x 30%). Based on this, the current income tax will be 6,468 rubles. ((38,500 rubles - 11,550 rubles) x 24%).
In accounting, the value of the conditional income tax expense is the same 9240 rubles. (38,500 rubles x 24%). According to the results of the first quarter, there is a decrease in deductible temporary differences by the amount of the carry-forward loss, which contributes to a decrease in the previously calculated amount of the deferred tax asset. In this case, the following entry is made:
Debit 68 subaccount "Calculations of income tax" Credit 09
- 2772 rubles. (RUB 11,550 x 24%) - the amount of the deferred tax asset has been reduced due to the transfer of the 2003 loss to the future.
The remaining amount of the deferred tax asset is RUB 1,188. (3960 - 2772) will decrease as the requirements of the Tax Code of the Russian Federation are met.
_______________________________
End of Example 2.
When submitting a report for 9 months, organizations can use both the old forms of the balance sheet and profit and loss statement, and the new recommended ones. At the same time, the compiled financial statements must give a reliable and complete picture of the financial position of the organization, financial results its activities and changes in its financial position.
Taxation
Changes in taxation are associated with the adoption of a number of federal laws and the issuance of decrees of the Government of the Russian Federation. The Ministry of Taxes and Tax Collection of Russia also contributes, fulfilling its direct responsibility in terms of explanatory work on the application of legislation on taxes and fees (subparagraph 4 of paragraph 1 of article 32 of the Tax Code of the Russian Federation). Moreover, often explanations change and supplement legislation.The use of cash registers
As you know, on June 28, 2003, Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers for cash settlements and (or) settlements using payment cards” came into force. It obliges organizations and individual entrepreneurs to use without fail cash registers included in the State Register when they carry out cash settlements and (or) settlements using payment cards in cases of selling goods, performing work or providing services, as with citizens, and with legal entities. Based on this, when receiving cash from a legal entity, an organization, in addition to a cash register receipt, draws up an incoming cash order, and when the goods are shipped (work performed, services are rendered), an invoice is also drawn up.Organizations and individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, provided that they issue the appropriate forms of strict reporting in accordance with the procedure determined by the Government of the Russian Federation.
Until the relevant government decree is issued, the use of strict accountability documents by organizations and individual entrepreneurs in the forms approved by the Ministry of Finance of Russia in agreement with the State Interdepartmental Commission on cash registers is not a basis for making them responsible for the non-use of cash registers (clause 4 of the resolution of the Plenum of the Supreme Arbitration Court Russia dated July 31, 2003 No. 16). At the same time, the decree emphasizes that strict reporting forms can be used only when providing services to the population, that is, to citizens, whose cohort also includes individual entrepreneurs.
A little earlier, and then again, similar information was issued by the Ministry of Finance of Russia, stating the possibility of using strict reporting documents previously approved by it in agreement with GMEC on KKM - receipts, vouchers, tickets, coupons, etc. (letters dated 07.14.03 No. 16 -00-12 / 24 and 05.08.03 No. 16-00-12 / 29).
In addition to the strict reporting forms previously approved by the Ministry of Finance of Russia, you can also use strict reporting documents approved by the GMEC decision on KKM dated June 24, 2003. Since the employees of the Ministry of Taxes and Duties of Russia were instructed not to apply penalties for their use (letter from the Ministry of Taxes and Duties of Russia dated 04.07.03 No. ШС-6-22 / 738).
Note that the resolution of the Plenum of the Supreme Arbitration Court of Russia clarified the concept of non-use of cash registers. For arbitration courts, this concept means:
- actual non-use of KKM (including due to its absence);
- use of cash register, not registered with the tax authorities);
- use of KKM not included in the State Register;
- use of cash register without fiscal (control) memory, with fiscal memory in non-fiscal mode or with a failed fiscal memory block;
- the use of a cash register machine, which does not have a seal or has its damage, indicating the possibility of access to the fiscal memory;
- Penetration of the cash register check with an indication of the amount less paid by the buyer (client).
Once again for 6 months - until January 1, 2004, the introduction of electronic control protective tapes (EKLZ) KKM was suspended (clause 1, Section I, GMEC protocol on KKM dated June 24, 2003 No. 2 / 74-2003). EKLZ is a software and hardware module as part of the KKM, providing control over the functioning of the KKM by:
- uncorrected (protected from correction) registration in it of information about all payment documents issued on the cash register and reports of the closing of the shift carried out in a single cycle with their registration;
- generation of cryptographic verification codes for the specified documents and shift closing reports;
- long-term storage of registered information for the purpose of further identification, processing and obtaining the necessary information by the tax authorities.
Let us remind that GMEC for KKM does not extend the period of stay in the State Register of KKM for models of those devices in which the possibility of EKLZ functioning is not realized. If KKM is excluded from the State Register, then their further operation is carried out by the owners until the expiration of the standard depreciation period (clause 5 of article 3 of Law 54-FZ).
Currency operations
On July 9, 2003, the Federal Law of 07.07.03 No. 116-FZ "On Amendments to Article 6 of the Law Russian Federation"On currency regulation and currency control." It established the upper limit of the standard for the mandatory sale of residents' foreign currency earnings from the export of goods (works, services, results of intellectual activity) at a rate of 30 percent. The specific amount of interest is set by the Bank of Russia, which promptly fulfilled the order. From July 10, 25 percent of foreign exchange earnings are subject to mandatory sale (by the instruction of the Bank of Russia dated 09.07.03 No. 1304-U).As before, the mandatory sale of foreign exchange earnings must be made no later than seven calendar days from the date of its receipt on the exporter's foreign exchange transit account. The sale is carried out through authorized banks at the market rate of foreign currencies against the Russian ruble on the domestic foreign exchange market of the Russian Federation.
Example 3. On August 19, 2003, the organization's transit account received foreign currency earnings from the sale of goods in the amount of USD 12,000. On August 25, the bank received an order for the obligatory sale of 25 percent of foreign exchange earnings. On the same day, the currency was debited from the transit currency account and credited to the current account.Organizations engaged in foreign economic activity should pay attention to the orders of the State Customs Committee of Russia dated 16.05.03 No. 532 dated 02.06.03 No. 600 that came into effect in the third quarter. They approved:The rate of the Bank of Russia at 19.08 is 30.3246 rubles / dollar. USA, as of 25.08 - 30.3100 rubles / USD USA. The currency was sold on the interbank currency exchange at the rate of 30.3165 rubles / dollar. USA. The bank's commission for the obligatory sale of currency is 0.8% of the amount of sold currency.
In accounting, the transaction for the mandatory sale of foreign exchange earnings will be reflected as follows.
Debit 52-1-2 "Transit foreign currency account" Credit 62
- 363,895.20 rubles. (12,000 US dollars x 30.3246 rubles / US dollars) - foreign exchange earnings were transferred to the transit account.
Debit 57 Credit 52-1-2 "Transit currency account"
- 90 930 rubles. (12,000 US dollars x 25% x 30.3100 rubles / US dollars) - an order was sent to the bank for the obligatory sale of 25 percent of the foreign exchange earnings;
Debit 91-2 Credit 57
- 90 930 rubles. - the sold currency was written off at the rate of the Bank of Russia;
Debit 51 Credit 91-1
- 90,949.50 rubles. (3000 USD x 30.3165 rubles / USD) - the ruble equivalent of the sold currency was credited to the settlement account of the organization at the rate of the interbank exchange;
Debit 52-1-1 "Current foreign currency account" Credit 52-1-2 "Transit foreign currency account"
- 272,790 rubles. (9000 USD x 30.3100 rubles / USD) - the remaining 75 percent of foreign exchange earnings are credited to the organization's current foreign exchange account;
Debit 91-2 Credit 51
- 727.60 rubles. (3000 USD x 30.3165 rubles / USD x 0.8%) - the amount of the bank's commission has been written off;
Debit 91-2 Credit 52-1-2 "Transit currency account"
- 175.20 rubles. (USD 12,000 х (RUB 30.3246 / USD - RUB 30.31,000 / USD)) - the exchange rate difference has been taken into account
_______________________________
End of Example 3.
The procedure for the classification of individual goods by the customs authorities in accordance with the commodity nomenclature of foreign economic activity of the Russian Federation, imported into the customs territory of the Russian Federation;
The procedure for confirmation by the customs authorities of the country of origin of certain goods imported into the customs territory of the Russian Federation;
Provision on the determination of the country of origin.
Pollution charges
Published on June 21, 2003, the Government of the Russian Federation of June 12, 2003 No. 344 "On the standards of payment for emissions of pollutants into the air from stationary and mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption waste" completed a one and a half year saga with this payment (for more details, see PBU 8/2003 "720 hours").The Ministry of Taxes and Duties of Russia considered that the decree came into force on June 30, 2003 (letter from the Ministry of Taxes and Duties of Russia dated July 25, 2003 No. NA-6-21 / 826 "On Payment for Environmental Pollution"). If you follow clause 6 of the Decree of the President of the Russian Federation of May 23, 1996 No. 763 "On the procedure for publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive bodies", which establishes that government acts affecting rights, freedoms and obligations of citizens and legal entities, come into force simultaneously throughout the territory of the Russian Federation after 7 days after the day of their first official publication, then this should have been expected at least a day earlier. Perhaps the department considered that on Sunday the "fuming" enterprises of organizations and individual entrepreneurs do not function.
Thus, based on the results of the third quarter of 2003, it is necessary to calculate and pay the amount of the payment by October 20, as well as submit reports. Although, according to the determination of the Constitutional Court of the Russian Federation dated December 10, 2002, No. 284-O, the payment is of a non-tax nature, the tax department continues to monitor it, since these receipts are provided for by the approved budget. For the second quarter, the calculation had to be made based on the data of one day - June 30.
Recall that the calculation of pollution charges is made in accordance with the procedure approved by the RF Government Decree of 28.08.92 No. 632.
In this case, the calculated amount of the payment within the permissible limits is included in other expenses when calculating the profit tax (clause 49 of article 264 of the Tax Code of the Russian Federation), while the amounts of payments for excess emissions of pollutants into the environment are not taken into account for tax purposes (clause 4 Art.270 of the Tax Code of the Russian Federation). In accounting, payments for environmental pollution, including those in excess of the norm, are recognized as expenses for ordinary activities associated with the manufacture and sale of products (clause 5 of the Accounting Regulations "Organization Expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.99 No. 33n).
The difference in accounting for excess payments in accounting and tax accounting obliges organizations to apply the norms of PBU 18/02. Since in the future, the calculated excess payments are excluded from the tax base for income tax both in the reporting and subsequent reporting (tax) periods, a permanent difference arises. Its derivative will be a permanent tax liability.
Since we stopped at the decrees of the Government of the Russian Federation, we would like to draw your attention to two more, issued in the third quarter of 2003:
Dated 09.07.03 No. 415 "On amendments and additions to the Classification of fixed assets included in depreciation groups";
Dated July 16, 2003 No. 432 "On Amendments to the Decree of the Government of the Russian Federation No. 602 dated August 21, 2001 and the Extension of the Effect of Its Certain Provisions."
The very title of the first decree speaks of its purpose. The resolution affected about 70 items of the Classification of Fixed Assets. Moreover, the changes for the most part transfer fixed assets to depreciation groups with a shorter useful life. For some fixed assets, ambiguities that arose when reading the original edition were resolved (for more details, see PBU 8/2003 "720 hours").
The second decree affects the interests of VAT taxpayers performing operations taxed at a tax rate of 0 percent, the duration of the production cycle of which is more than six months. As you know, upon receipt of advance payments for the supply of goods, performance of work, provision of services, in this case, VAT is not charged (subparagraph 1 of paragraph 1 of article 262 of the Tax Code of the Russian Federation). The list of such goods was approved by Resolution No. 602. The issued resolution expanded the previously approved list of goods by more than 50 items. In addition, the approved list of works and services performed and provided directly in outer space, as well as works and services related to the implementation of space flights, but carried out on the ground. Moreover, this list is retroactive - it has been in effect since January 1, 2002.
It was also clarified that a document confirming the duration of the production cycle for the manufacture of goods sold for export (indicating their goods) can be issued not only by the Ministry of Economic Development of Russia, but also by other federal executive bodies. The document must be signed by deputy ministers (leaders) and certified by the round seal of these ministries (bodies).
Income tax individuals
As in the second quarter of 2003, the legislator adopted two federal laws amending Chapter 23 of the Tax Code of the Russian Federation:07.07.03 No. 105-FZ "On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation";
07.07.03 No. 110-FZ "On Amendments to Articles 219 and 220 of Part Two of the Tax Code of the Russian Federation."
The first law extended the possibility of granting standard tax deductions when calculating personal income tax to any tax agent making the payment. The second law increased the amount of social deductions for education and treatment to 38,000 rubles. (for more details see PBU 8/2003 "720 hours").
Let us remind that taxpayers have the right to reduce their income by the amounts transferred for their education in educational institutions or for the education of their children under the age of 24 in the amount of actually incurred expenses for education, but not more than 38,000 rubles.
The specified social tax deduction provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution.
The Ministry of Education of Russia, by order No. 3177 of July 28, 2003, approved an approximate form of an agreement for the provision of paid educational services in the field of vocational education. Moreover, in an approximate form, the contractor providing the services (with the listing of the license details), the customer (they are one of the parents or guardian at the conclusion of the contract for the education of children) and the consumer (student) are indicated. The presence of such an agreement, as well as documents confirming the actual payment of tuition, are necessary elements for the provision of a deduction. Note that the documents confirming the payment must contain the data of the taxpayer, who will subsequently apply to the Inspectorate of the Ministry of Taxes and Tax Collection of Russia for a deduction (in the case of a contract for the education of children - the name of the parent or guardian).
Having mentioned this department, it is impossible not to draw the attention of accountants of organizations whose employees are trained in higher educational institutions, to another order of the Ministry of Education of Russia dated May 13, 2003 No. 2057. They approved two forms of information - a call.
When an employee who is a student of evening and correspondence departments of universities provides a Certificate - a call, which gives the right to provide additional leave at the place of work associated with studying at a higher educational institution that has state accreditation, the employer must provide him with paid educational leave for passing intermediate sessions, and also preparation and defense of the final qualifying work and passing the final state exams.
A certificate is a challenge that gives the right to provide benefits at the place of work related to training in a higher education institution that has state accreditation, is the basis for granting an employee unpaid leave. The employer must provide the employee with such leave:
- upon admission to a university;
- who is a student of the preparatory department of the university - to pass final exams, if an employee;
- for a full-time student at a university - for passing a session, for preparing and defending a thesis and passing state exams for an employee.
Simplified
Introduced on January 1, 2003, Chapter 26.2 of the Tax Code of the Russian Federation contributed to the creation of a new class of taxpayers. Well, as always, a new case does not go without questions. The Ministry of Taxes and Duties of Russia, as far as possible, strive to provide explanations on them. However, some of them raise new questions.In a letter dated 11.06.03 No. SA-6-22 / 657, the employees of the ministry explained how it is necessary to take into account some costs, as well as the advances received.
Considering material costs, the tax authorities state that the costs of taxpayers are recognized as costs after their actual payment. This really corresponds to paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. In the future, they directly transfer the norms of Chapter 25 of the Tax Code of the Russian Federation when applying the cash method to Chapter 26.2 of the Code.
Chapter 25 of the Tax Code of the Russian Federation allows the taxpayer to take into account the costs of acquiring raw materials and materials in expenses that reduce the income received when calculating income tax if two conditions are met: the debt is repaid and as raw materials and materials are written off into production (subparagraph 1, clause 3 of Art. 273 of the Tax Code of the Russian Federation). This is what the uproads are offered to adhere to.
However, if the first condition, as mentioned above, is provided for by Chapter 26.2 of the Tax Code of the Russian Federation, then the second does not exist in it, and there is no reference to Article 273 of the Tax Code of the Russian Federation in Chapter 26.2. In other words, the proposed MNS of Russia somewhat expands the norms of the Tax Code of the Russian Federation.
The tax authorities propose to include the cost of the purchased goods in the expenses of the reporting (tax) period in which the income from the sale of such goods was actually received. Based on this, expenses on goods purchased for the future and not sold in the reporting (tax) period are taken into account when receiving income from the sale of such goods in subsequent reporting (tax) periods. However, as in the previous case, there is some "distortion" of the facts: both in subparagraph 23, paragraph 1 of article 346.16, and paragraph 2 of article 346.17 of the Tax Code of the Russian Federation, when taking into account the cost of goods purchased for further resale in expenses, the condition of the need to obtain income from their sale.
Referring to the norm of clause 1 of Article 346.17 of the Tax Code of the Russian Federation, the Ministry of Taxes and Duties of Russia considers that the received advance payment (advances) on account of the shipment of goods (performance of work, provision of services) from taxpayers applying the simplified taxation system are subject to taxation in their reporting (tax) period. receiving. But this requirement is in some conflict with Article 346.15. Clause 1 of the article obliges to take into account income fromimplementation goods (works, services), determined in accordance with article 249 of the Tax Code of the Russian Federation. Article 249, paragraph 1 sales proceeds admits sales proceeds goods (works, services). These two articles mention the fact implementation... The sale of goods, works or services of the Tax Code of the Russian Federation recognizes, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) ownership for goods, the results of work performed by one person for another person, the provision of paid services by one person to another person (Article 39 of the Tax Code of the Russian Federation). For the most part, the receipt of the advance payment is carried out before the transfer of ownership of the goods (work, services). Therefore, the requirement of the employees of the department is not entirely logical. The received advance should be taken into account in income at the time of sale of goods (works of services).
Let us draw the attention of the simplifiedists to two more letters of the Ministry of Taxes and Duties of Russia dated 05/26/03 No. 22-1-14 / 1255-U107 and 22-2-15 / 1265-U188. Although they are dated to the month of May, they were made public only at the end of August.
In the first letter, employees of the department gave an explanation on the issue of paying VAT. Many taxpayers applying the simplification were VAT payers last year. Some of them sold goods (works, services) at the end of the year. The tax calculated in this case was not paid, since, according to the VAT accounting policy, they used the “on payment” method. Upon receipt of funds in the current year, such taxpayers must pay tax in accordance with the general procedure, although they are not recognized as VAT taxpayers.
In the second letter, the Ministry of Taxes and Duties of Russia drew attention to the determination of the residual value of fixed assets of simplified persons, who, even before the new simplified simplification, used a simplified system of taxation, accounting and reporting for small businesses, in accordance with Federal Law No. 222-ФЗ dated December 29, 1995.
Such taxpayers, as you know, kept a book of income and expenses in a simplified form (the form of the book was approved by order of the Ministry of Finance of Russia dated 02.22.96 No. 18) and prepared the primary accounting documents (clause 4 of article 1 of Law 222-FZ). Among the closed list of expenses that reduce gross proceeds, the cost of fixed assets and the accrual of depreciation on them was not mentioned (clause 2 of article 3 of Law No. 222-FZ). Therefore, many of them did not accrue depreciation on objects.
In the new simplification, the costs of acquiring fixed assets are accepted. A special rule has been established for properties purchased before the transition. Moreover, the costs are determined based on the residual value at the time of the transition.
The Ministry of Taxes and Duties of Russia considered that the aforementioned taxpayers still had to charge depreciation on fixed assets in accordance with the generally established procedure. The rationale for them was the presence in the book of income and expenses of a special column 7, according to which it was required to indicate expenses that are not accepted when calculating the tax. Therefore, at the time of the transition to the new simplified system, the residual value of fixed assets is determined as the difference between the initial cost and the accrued depreciation amount, determined according to the book data.
However, the procedure for filling out the book of income and expenses instructed the taxpayer not to show some costs in column 7, including depreciation deductions for fixed assets (clause 3 of the Procedure for reflecting income and expenses of business operations in the book of accounting by small businesses applying the simplified taxation system, accounting and reporting). And since the accrued depreciation was not required to be shown in the book, it is not entirely clear how, according to its data (data from several books, if the object was acquired before January 1, 2002) it is possible to determine residual value object on January 1, 2003. Perhaps the tax authorities thought that a typo had crept in, and instead of: "Column 7 does not show costs ...", should read "Column 7 shows costs ..."?
Pioneer of the Ministry of Transport
Let us draw the attention of accountants to two documents that came from the pen of the Ministry of Transport of Russia. The epic ended with the approval of new standards for the consumption of fuels and lubricants in road transport. Guidance document Р3112194-0366-03 was approved on April 29, 2003 (the document was made public at the beginning of August), entered into force from the moment of its signing and will be in effect for about four and a half years until January 01, 2008.For most organizations, this document is a reference material, since both in accounting and in tax (clause 1 of article 254, subparagraph 11 of clause 1 of article 264 of the Tax Code of the Russian Federation), the need to account for the costs of maintaining official transport within the norms is not discussed ... The values given in it can be used by organizations as reference data for the approval of their rates of consumption of fuels and lubricants.
And only road transport organizations must adhere to accounting standards. This obliges them to do the Instruction on accounting for income and expenses for ordinary activities in road transport (approved by order of the Ministry of Transport of Russia dated June 24, 2003 No. 153). The Ministry of Transport of the Russian Federation was a pioneer in the development of such industry-specific instructions for recording income and expenses. Although the sectoral instruction was developed on the basis of the current accounting regulations, on some issues it "has" its own, somewhat different from the PBU, views.
So the cost of fuel and tire repairs are included in the material costs within the limits approved by the department (paragraphs 40, 43 of the Instruction), the excess costs must be taken into account in non-operating expenses (paragraph 97 of the Instruction). Non-operating expenses should also include all excess amounts determined in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation.
The ministry has got a kind of symbiosis of accounting and tax accounting. Only the accountants of the industry are not particularly enviable. Now, in addition to accounting and tax accounting, they have a third - industry.
October is a difficult month for an accountant: in addition to monthly activities for sending documents and transferring funds to the budget and funds, regulatory authorities are awaiting reports for nine months or the third quarter of the year. For delay, you can get a fine or blocking of the current account. In order for you to complete all the necessary actions on time, we will tell you about the important October dates for the submission of reports and payments to the budget.
Financial statements
If an entrepreneur runs a business without employees or an organization exists with a single founder-director with whom there is no signed contract (labor or contract), then in October they only need to submit accounting reports to the tax office. Forms of documents depend on the tax regime and the frequency of tax payments.
Declaration on UTII for the 3rd quarter of 2017
The tax period for imputation is a quarter, so payers in October report tax data for the previous three months. The declaration is submitted to the tax authorities at the actual place of business. If the actual place of business cannot be determined, for example, during cargo transportation or trade with the delivery of goods, then we hand over the document: individual entrepreneur - at our place of residence, firms - by legal address. Imputed income is a convenient mode for companies whose real income exceeds imputed income (check it on the website of your tax office). In this article, we talked about how to evaluate the profitability of using UTII in comparison with a simplified one.
VAT return for the 3rd quarter of 2017
OSNO payers submit a quarterly VAT return. Also, this document must be provided by tax agents and firms or entrepreneurs who issued or received an invoice with a dedicated value added tax. The document is submitted only via the Internet, regardless of the number of staff. A paper declaration will be accepted from you only in exceptional cases, they are given in clause 5 of article 174 of the Tax Code of Russia.
Income tax declaration
The declaration is submitted by all OSNO payers. Most often, the document is provided on a quarterly basis, and then in October we send the declaration nine months in advance. Companies with a high level of profit, which make advances on a monthly basis, submit a declaration at the end of the month. And then the September declaration is sent in October. The document is filled out on an accrual basis for any frequency of submission. Companies often incorrectly reflect advances in this report, as well as contributions and taxes, please enter the data carefully. Conveniently, in the current declaration, you can correct the error of the previous declaration, so as not to send an update.
Reporting by employees in October 2017
If an individual entrepreneur or organization has employees on labor or contractual contracts, then the number of regular reports immediately increases. Reports are added to funds and tax in connection with contributions, the number of staff and the size of employee income. Some reports are submitted every month, some - based on the results of a quarter or year.
SZV-M Report for September 2017
This is a monthly report for policyholders, its purpose is to identify working pensioners. Only organizations with a single founder-director who do not have an employment or contract agreement concluded with their own company do not submit a report. We send the report to the FIU.
4-FSS report for 9 months of 2017
This is the only document that employers submit to Social Insurance. It is formed four times during the year. The report includes the amounts of paid contributions for injuries and occupational diseases, payments in case of accidents, funds for medical examination of personnel and a special assessment of workplaces. With the number of employees no more than 25, the report can be sent to Social Insurance in printed form, with a larger number of employees - only via the Internet. Individual entrepreneurs surrender the document at the place of residence, organizations - by legal address, and salary departments - at their place of registration.
Calculation of insurance premiums for 9 months of 2017
We hand over this calculation to the Federal Tax Service, which controls the procedure for the delivery of insurance premiums from the beginning of the current year. The document provides the amount of contributions paid for pension, social and medical insurance. The tax office accepts calculations based on the results of the quarter. The printed version of the calculation can be handed over to policyholders with a staff of up to 25 employees, the rest surrender the document only via the Internet. We hand over both calculation options at the same time.
6-NDFL report for 9 months of 2017
This report is submitted by employers and tax agents on a quarterly basis. It reflects income, personal income tax and deductions of employees with whom labor or contract contracts are signed. Information on the entire enterprise is entered into the form. With its help, officials check the correctness of the actions of tax agents that employers become: they must withhold income tax from employees and transfer it to the state.
Payments in October
In October, companies pay taxes for the previous quarter or month, and pay staff fees. Timely transfers are important if you don't want to pay fines or lose access to your account.
Insurance premiums for September 2017
In addition to sending reports, you need to transfer contributions to the tax and FSS for employees. This is done by employers in all tax systems in the same manner.
Advance payment for the simplified tax system for 9 months of 2017
In October, simplified taxpayers make the third flat tax advance of the year. It is calculated on an accrual basis and transferred to the details of the Federal Tax Service. We told you how to calculate an advance and legally reduce it in this article.
Tax on UTII for the 3rd quarter of 2017
Payers of the imputed taxation system in October transfer tax on UTII for the third quarter of the year. Remember, tax is paid even if the company did not work and there was no movement of funds on the current account.
VAT for the 3rd quarter of 2017
In October, OSNO payers transfer VAT to the budget for the 3rd quarter. The payment can be divided into three equal parts and paid three months after the reporting quarter. Also, VAT for the 3rd quarter is paid by companies in special regimes, which issued or accepted an invoice with allocated VAT.
Advance payment of income tax
OSNO payers make another profit tax advance. In the case when the company's revenues during the previous four quarters were more than 60 million rubles, then tax advances can be paid monthly. Then in October you need to make the first advance for the fourth quarter. Otherwise, the company pays nine months in advance.
Property tax for 9 months of 2017
All organizations on OSNO, simplified system, patent or imputation that own property subject to taxation pay this tax based on the results of the quarter. We talked about the calculation of property tax and different categories of payers in this article.
-2ub-520x245.jpg)
