Procedure and deadline for filing a tax return

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

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

For everyone

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

So, all taxpayers who have this or that income should think about filing a declaration with the tax authorities. Plus all adult citizens. But children and the unemployed, who have no income at all, are exempted from thisreport. In principle, it can be said that all adult taxpayers are accountable. What are the deadlines for each case? And how to file a declaration with the relevant authorities?

From the system

Unambiguous answer will not work. After all, a lot depends on a variety of factors that affect the deadline for filing a single tax return (and not only it). For example, as you might guess, it is worth first deciding who the taxpayer is - an individual, an organization, or an individual entrepreneur in general.

The second step, which will help to understand our today's question, is the accounting of the taxation system. A lot depends on her. Thus, the deadline for filing a tax return changes along with the system by which taxes due are calculated. Some reports should be annual, some once a quarter or even half a year. More on all this below.

General system

What is the deadline for filing a personal income tax return (and also VAT)? By the way, we are talking about the general system of taxation. It is this principle that is most often chosen by organizations, in some cases by entrepreneurs. As a rule, individuals do not experience it.

So, according to modern rules, you will have to submit a VAT report once a quarter, and personal income tax - once a year. Moreover, in the current year, reports are prepared for the previous period. By what date should this problem be de alt with?

Here the timing is prettyflexible. Therefore, you will either have to use a special accounting calendar of reports to remember (it can be seen online, for example, on the website of the Federal Tax Service), or independently remember all the dates that are relevant for the general taxation system.

VAT

Well, for starters, you should pay attention to VAT. As we have already found out, the deadline for filing a tax return, or rather, the frequency of reporting, is once a quarter. But the exact dates after which you will start having problems with the tax authorities are still unknown. But this is easily fixed.

When you need to report for the 4th quarter of last year, it must be done before January 25 of the current year, the 1st quarter of this year - before April 25th. If this day falls on a weekend or non-working holiday, you will have to report by the next working day (usually they give a delay). For the 2nd quarter of each year, reports must be submitted by July 25, for the 3rd - by October 25. These are the deadlines for filing a VAT return set by the state.

USN

It is worth talking about personal income tax a little later. After all, this form of reporting is most common. So for now, it is worth studying all other types of taxation systems, as well as the deadlines that will have to be met for a report to the state.

The next option, which is very common, is a simplified taxation system. It is also called "simplified". Most often used by individual entrepreneurs. Deadlines for filing a tax return for individual entrepreneurs and organizationswith USN are different. Not much, but there are differences.

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

But the terms in this case are quite flexible. There is time to prepare. Organizations must report to the state before March 31. Again, if the day falls on a non-working or holiday, a small "delay" is given. But the deadline for filing a simplified tax return for individual entrepreneurs is April 30. You must make a full report no later than this date. We can say that individual entrepreneurs have the opportunity to "pull" until the end of the tax reporting period. But organizations will have to "meet" the deadline a month before.

UTII

There is also a taxation system called UTII. You will have to report to the state once a quarter. That is 4 times a year. In principle, there is nothing difficult in this. The main thing is to know what deadlines you have to meet.

In order not to deal with the numbers for a long time, it can be put simply: UTII reports are submitted according to the same principle as VAT. That is, until January 25, April, July and October, respectively, for each quarter. Please note that until 25.01 the declaration is submitted for the previous year. There is nothing difficult to remember about this.

Individuals

But in the case ofindividuals will have to try hard not to get confused. After all, in addition to the cases already listed, you will have to pay attention to the type of tax that must be declared. This factor plays an important role when a tax return is due. The filing deadlines for individuals are set, but vary from case to case.

For example, if we are talking about transport tax, you will have to report once a year. The deadline has been set to February 1st. In addition, this rule applies to the land report. So it's clearly not worth delaying this process.

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

NDFL

Perhaps the most important and common option that can only be encountered is the submission of a 3-personal income tax return to the tax office. The deadlines for it are set quite flexible. Moreover, they are the same for all taxation systems, where only this option is available. The rules are very easy to remember. You won't have multiple time frames. By the way, it is necessary to report on personal income tax once a year. It's not as common as you might notice.

Thus, the submission of a 3-personal income tax return to the tax office, the deadlines for which are uniform for all taxation systems, as well as for all types of taxpayers, takes place before April 30 of each year. That is, in other words, until the end of the tax reporting period. Remembering this is easy and simple.

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

What you need

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

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

• taxpayer details (passport for individual entrepreneurs and individuals, details for organizations);
• certificates confirming income (contracts of sale and so on);
• payer TIN;
• detailssources of income (usually for income tax);
• expense statements;
• vehicle data (transport tax, car sales);
• certificates of ownership.

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