Until what date do you have to pay taxes? Payment terms

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

The system of administration of tax collection in Russia in the current conditions of a deficit in tax revenues in terms of federal budget income is very effective.

The purpose of such a system is to control the collection of payments from taxpayers on time. Moreover, if such deadlines are violated, the taxpayer is subject to sanctions in the form of fines and pen alties. If the amounts of such fines for individuals amount to a certain percentage of the tax amount, then for legal entities these figures increase significantly. Additional fines and pen alties increase the tax burden on the company, reducing its profits and funds to invest in the business. Therefore, tracking and controlling the payment of tax fees within the timeframes precisely established by law is a paramount task for modern companies.

In connection with this, the relevance of the question of until what date taxes must be paid is increasing in Russia.

Corporate taxation options in Russia

The Tax Code is the main document in our legislation, which clearly sets out the deadlines for paying various types of taxes, andalso pen alties for late payment.

All persons fall under the category of payers: both individuals and legal entities, but each group may have its own payment terms. For individual entrepreneurs, there are also a number of features.

The question of how many taxes must be paid within the specified time frame is regulated by law at different levels. Several basic systems of taxation of enterprises in Russia have been established: OSNO, special regimes: UTII, USN, ESHN. Each system has its own answers to the question of how many taxes must be paid.

Depending on the system used, the company has different payment deadlines.

Main types of taxes

The following types of fees are provided for the taxpaying enterprise under the OSNO, for which it is necessary to separately consider the question of the date by which taxes must be paid:

• profit;
• on property;
• on the water;
• to the ground;
• for transport;
• value added;
• on personal income;
• excises;
• MET.

When using special regimes, an enterprise is exempted from paying part of taxes (for example, income tax, VAT, property tax), replacing them with others. The patent regime is used only by individual entrepreneurs.

The question of how many taxes must be paid is regulated by law in the Tax Code (for example, federal fees, or special regimes, or at the localregional level (for example, property, land, transport). If the date of tax payment falls on a day off, then it is transferred to the next business day.

Features of income tax

Income tax represents a significant share in the structure of tax revenues to the state budget. And since we are talking about a fairly significant source of budget revenues, meeting the deadlines for its payment is a very important point of tax administration.

Income tax is paid by enterprises on income received in the form of revenue, profit of the previous period, exchange rate differences, etc. The rate of this tax is 20% of the company's income.

This tax is paid in advance payments throughout the year, and the required amount is paid at the end of the year.

The tax return itself must be submitted no later than March 28 of the next year. The transfer of amounts is also made no later than March 28.

There are several options for advance payments for this tax:

• organization does not make payments, but pays tax lump sum quarterly;
• the organization pays monthly advance payments based on last quarter data.

How is personal income tax paid?

Individual income tax is a direct tax, which is calculated at a rate as a percentage of the amount of income received by an individual (legal) person. Personal income tax is paid on all types of incometaxpayer, which he received during the year both in cash and in kind. The basic rate of this tax in our country is set at 13%.

The term of payment of this tax is connected with the term of payment of income to employees of the enterprise. Therefore, the table does not set a deadline, but it will indicate the deadline for paying this tax on vacation and sick leave.

How are local taxes paid?

Local taxes include payments by legal entities and individuals that go to the budget of municipalities.

The dates of payment of property taxes, transport tax and land tax are set by law at the regional level. The table also does not indicate the terms for these types of taxes, since they are completely different in different regions.

How to pay amounts under the simplified tax system and unified agricultural tax?

The existing dates for these taxes according to the Tax Code of the Russian Federation have one reservation. If an enterprise has lost the right to apply these regimes or has voluntarily abandoned them, then it must pay this tax in the month following the month of termination of the special regime by the 25th date.

When to pay transport tax?

When asked until what date the transport tax must be paid, the answer is given below:

• for individuals - November 30, 2018;
• for legal entities: each region of Russia has its own dates.

Paymentland tax

The answer to the question of until what date the land tax must be paid is given below:

• for legal entities - after February 1 next year;
• for individuals - until December 1 (inclusive).

When to pay water tax?

Water tax must be paid to the budget of the district where the water resource is located. There are no exemptions for this tax. The due date for payment of water tax is the 20th of the following month.

Paying property tax

The answer to the question of until what date you need to pay property tax is given below:

• for legal entities, advance payments are calculated as ¼ of the base multiplied by the tax rate, at the end of the quarter no later than the 1st day of the next 30 days;
• for individuals - until December 1 (inclusive).

When to pay taxes in Q1 2018?

For a clearer idea of the timing of tax payment in the 1st quarter of 2018, here is a table that reflects the list of taxes payable, as well as the timing of payment and options for taxation systems.

Date	Tax	Payment	BASIC	USN	UTII
2018-09-01	NDFL	sick leave for December2017	+	+	+
16.01.2018	Insurance premiums	December 2017	+	+	+
	Excises	Advance payment for January 2018	+	+	+
20.01.2018	Water	IV quarter 2017	+	+	+
25.01.2018	VAT	IV quarter 2017	+	-	-
	UTII	IV quarter 2017	-	-	+
	Excises	For December 2017	+	+	+
		Tax (alcohol) for October 2017	+	+	+
		Tax (gasoline) for July 2017	+	+	+
	MET	For December 2017	+	+	+
	Trading fee	Q4 2017	+	+	-
30.01.2018	Profit	Q1 2018 (advance payment)	+	-	-
31.01.2018	NDFL	sick leave for January 2018	+	+	+
	Subsoil exploitation	IV quarter 2017	+	+	+
15.02.2018	Insurance premiums	January 2018	+	+	+
	Excises	February 2018	+	+	+
27.02.2018	VAT	IV quarter 2017	+	-	-
	Excises	For January 2018	+	+	+
		Tax (alcohol) for October 2017	+	+	+
		Tax (gasoline) for July 2017	+	+	+
	MET	For January 2018	+	+	+
28.02.2018	NDFL	Sick leave for February 2018	+	+	+
	Profit	I quarter 2018 (Advance)	+	-	-
		Advance payment for January 2018	+	-	-
01.03.2018	Paying for negative impact	For 2017	+	+	+
15.03.2018	Insurance premiums	for 02.2018	+	+	+
	Excises	March 2018 (advance payment)	+	+	+
27.03.2018	VAT	IV quarter 2017	+	-	-
	Excises	For February 2018	+	+	+
		Tax (alcohol) for October 2017	+	+	+
		Tax (gasoline) for July 2017	+	+	+
	MET	For 02.2018	+	+	+
28.03.2018	Profit	IV quarter 2017	+	-	-
		Advance payment for 1 sq. 2018	+	-	-
		Advance payment for February 2018	+	-	-
31.03.2018	NDFL	Sick leave for February 2018	+	+	+
	USN	IV quarter 2017	-	+	-

When to pay taxes in Q2 2018?

The table below more clearly reflects the main due dates for the largest taxes, broken down bydates.

Date	Tax	Payment	BASIC	USN	UTII
17.04.2018	Insurance contributions	For 03.2018	+	+	+
	Excises	April 2018	+	+	+
20.04.2018	Water	I quarter 2018	+	+	+
	Negative impact	I quarter 2018	+	+	+
25.04.2018	VAT	I quarter 2018	+	-	-
	UTII	I quarter 2018	-	-	+
	USN	I quarter 2018	-	+	-
	Excises	For March 2018	+	+	+
		Tax (alcohol)January 2017	+	+	+
		Tax (gasoline) for October 2017	+	+	+
	MET	For March 2018	+	+	+
	Trading fee	I quarter 2018	+	+	-
28.04.2018	Profit	I quarter 2018	+	-	-
		Q2 2018 (advance)	+	-	-
		Advance payment for March 2018	+	-	-
	Subsoil exploitation	I quarter 2018	+	+	+
02.05.2018	NDFL	Sick leave for January 2018	+	+	+
15.05.2018	Insurance premiums	For 04.2018	+	+	+
	Excises	For 05.2018	+	+	+
25.05.2018	VAT	Q1 2018	+	-	-
	Excises	April 2018	+	+	+
		Tax (alcohol) for February 2018	+	+	+
		Tax (gasoline) for November 2017	+	+	+
	MET	April 2018	+	+	+
29.05.2018	Profit	Q2 2018 (down payment)	+	-	-
		Advance payment for April 2018	+	-	-
31.05.2018	NDFL	Sick leave for May 2018	+	+	+
15.06.2018	Insurance premiums	For 05.2018	+	+	+
	Excises	For June 2018 (advance payment)	+	+	+
26.06.2018	VAT	I quarter 2018	+	-	-
	Excises	For May 2018	+	+	+
		Tax (alcohol) for 03.2018	+	+	+
		Tax (gasoline) for December 2017	+	+	+
	MET	For 05.2018	+	+	+
28.06.2018	Profit	Q2 2018 (advance)	+	-	-
		Advance payment for May 2018	+	-	-
30.06.2018	NDFL	Sick leave for June 2018	+	+	+

When to pay taxes in Q3 2018?

The table clearly shows the list of main taxes and the dates of their payment in the 3rd quarter of 2018.

Date	Tax	Payment	BASIC	USN	UTII
15.07.2018	Insurance payments	06.2018	+	+	+
	Excises	July 2018	+	+	+
20.07.2018	Water	Q2 2018	+	+	+
	Negative impact	Q2 2018	+	+	+
25.07.2018	VAT	Q2 2018	+	-	-
	UTII	Q2 2018	-	-	+
	USN	Q2 2018 (advance)	-	+	-
	Excises	June 2018	+	+	+
		Tax (alcohol) for April 2018	+	+	+
		Tax (gasoline) for January 2018	+	+	+
	MET	June 2018	+	+	+
	Trading fee	Q2 2018	+	+	-
28.07.2018	Profit	Q2 2018	+	-	-
		QIII 2018 (down payment)	+	-	-
		Advance payment for June 2018	+	-	-
31.07.2018	Subsoil exploitation	Q2 2018	+	+	+
	NDFL	Sick leave for July 2018	+	+	+
15.08.2018	Insurance premiums	04.2018	+	+	+
	Excises	05.2018	+	+	+
15.08.2018	Insurance premiums	07.2018	+	+	+
	Excises	09.2018 (down payment)	+	+	+
25.08.2018	VAT	Q2 2018	+	-	-
	Excises	July 2018	+	+	+
		Tax (alcohol) for May 2018	+	+	+
		Tax (gasoline) for February 2018	+	+	+
	MET	July 2018	+	+	+
28.08.2018	Profit	QIII 2018(advance payment)	+	-	-
		Advance payment for July 2018	+	-	-
31.08.2018	NDFL	Sick leave for August 2018	+	+	+
15.09.2018	Insurance premiums	08.2018	+	+	+
	Excises	09.2018 (down payment)	+	+	+
25.09.2018	VAT	Q2 2018	+	-	-
	Excises	For August 2018	+	+	+
		Tax (alcohol) for June 2018	+	+	+
		Tax (gasoline) for March 2018	+	+	+
	MET	For August 2018	+	+	+
28.09.2018	Profit	QIII 2018 (advance)	+	-	-
		Advance payment for August 2018	+	-	-

When to pay taxes in Q4 2018?

The deadlines for paying taxes in the 4th quarter of 2018 are clearly displayed in the table below.

Date	Tax	Payment	BASIC	USN	UTII
02.10.2018	NDFL	Sick leave for August 2018	+	+	+
2018-16-10	Insurance payments	09.2018	+	+	+
	Excises	For October 2018	+	+	+
20.10.2018	Water	QIII 2018	+	+	+
	Negative impact	Q3 2018	+	+	+
25.10.2018	VAT	QIII 2018	+	-	-
	UTII	Q3 2018	-	-	+
	USN	QIII 2018 (advance)	-	+	-
	Excises	For September 2018	+	+	+
		Tax (alcohol) for July 2018	+	+	+
		Tax (gasoline) for April 2018	+	+	+
	MET	For September 2018	+	+	+
	Trading fee	Q3 2018	+	+	-
2018-30-10	Profit	QIII 2018	+	-	-
		Q4 2018 (advance)	+	-	-
		Advance payment for September 2018	+	-	-
31.10.2018	Subsoil exploitation	QIII 2018	+	+	+
	NDFL	Sick leave for October 2018	+	+	+
2018-15-11	Insurance premiums	10.2018	+	+	+
	Excises	11.2018 (down payment)	+	+	+
27.11.2018	VAT	QIII 2018	+	-	-
	Excises	For October 2018	+	+	+
		Tax (alcohol) for August 2018	+	+	+
		Tax (gasoline) for May 2018	+	+	+
	MET	For October 2018	+	+	+
28.11.2018	Profit	IV quarter 2018 (advance)	+	-	-
		Advance payment for October 2018	+	-	-
2018-30-11	NDFL	Sick leave 2018	+	+	+
2018-15-12	Insurance premiums	11.2018	+	+	+
	Excises	12.2018 (Advance)	+	+	+
25.12.2018	VAT	QIII 2018	+	-	-
	Excises	For November 2018	+	+	+
		Tax (alcohol) for September 2018	+	+	+
		Tax (gasoline) for June 2018	+	+	+
	MET	11.2018	+	+	+
28.09.2018	Profit	Advance payment for Q4 2018	+	-	-
		Advance payment for November 2018	+	-	-

Features of paying taxes in Kazakhstan

The question of until what date you need to pay taxes in Kazakhstan is discussed below. Terms are given in the table.

Commitment	Deadline
Payment: PIT from employee income, pension contributions, social contributions	January - February 25
	February - March 25th
	March to April 25
	April – May 25th
	May - until June 25
	June to July 25
	July - until August 25
	August - September 25th
	September - October 25th
	October - November 25th
	November - December 25th
	December - January 25th

The question of how many taxes must be paid by the due date in Kazakhstan is also regulated by law.

The deadline for paying property fees in the country for individuals is until 2018-30-09.

When should sole proprietors pay?

The question of until what date you need to pay taxes for individual entrepreneurs is discussed below.

The 2018 self-employed contribution table contains all required dates.

Contribution	Amount, rub.	Date
Pension insurance of the Federal Tax Service	26545	31.12.2018
He alth insurance FTS	5840	31.12.2018
PFR pension insurance from income over 300,000 rubles. per year	1% of income exceeding RUB 300,000	2019-01-04
FSS Contributions	0, 2% of minimum wage	15 of the following month

Tax sanctions

Outdated payment of taxes entails certain sanctions against the debtor.

Each tax has a specific due date. It is within this period that the taxpayer must meet in order to deposit the amount he needs. Previously sent from the tax officea notification document, which indicates not only the amounts and calculations, but also the date of payment. Currently, you can also easily be informed about the dates of tax payment from the State Services portal.

The options for punishment for the taxpayer in case of late payment are as follows:

• pen alty is calculated in accordance with the amount of the tax itself;
• pen alty is set as a percentage of the amount not paid on time;
• judicial sums.

In closing

The deadlines for paying taxes in our country are strictly regulated and established by law at the federal and regional levels. Both individuals and legal entities must comply with them.