Until what date to pay taxes? Tax codes and payment terms

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

According to the law, all individuals and legal entities are required to pay taxes. Moreover, not only do they just need to be paid, each tax has its own date by which it must be paid. In this article, we will consider until what date to pay taxes.

CBC taxes

In addition to the fact that taxes are classified according to the areas of tax activity, there is their budgetary classification, which provides for the introduction of tax codes.

This classification is carried out to facilitate the study and determination of the type and category of tax. Each code includes a twenty-digit number.

The code encodes what type of income the tax is paid on, what type of budget it is payable to. In addition, the code for payment of pen alties and fines is indicated.

The 20 digits of the code are divided into 4 parts. The first 3 digits indicate the code of the state body to which the tax is due, the next digit indicates the code of the income group, the next two digits indicate the code of the tax or other payment, after that there are 5 digits indicating the income item and sub-item, the next two digits determine the budget code,the penultimate four digits indicate the purpose of the payment, the last 3 digits of the tax code indicate the tax type classifier.

Taxes in 2017

This year, many changes have been made to the Tax Code of the Russian Federation, mainly relating to individual entrepreneurs and legal entities. Since the beginning of the year, insurance premiums have been included in tax payments.

Since the beginning of the year, VAT has changed for foreign legal entities providing services via the Internet. It provides for the payment of this tax on the sale of media content, electronic readers, applications for various operating systems. Accounting for such enterprises is carried out in a special regime. The personal account of the taxpayer on the website of the Federal Tax Service became available to them. It also became possible for them to conduct a desk tax audit.

This year it is planned to increase excises by an average of 4%. To the greatest extent, this increase concerns tobacco, cigarettes, including electronic ones, alcohol, including low-alcohol drinks (excluding non-alcoholic beer), diesel fuel and gasoline were also affected.

In terms of personal income tax, the coding and reporting procedures have changed. It became possible to pay this tax in advance, while overpayments in previous periods are taken into account.

On corporate income tax the tax rate has been changed, the tax base due to losses of previous periods can be reduced to 50%. This tax can be significantly reduced by regional authorities.

Tax rates have changed for MET.

With the simplified tax system, the income rate can be up to 5% in 2017. Organizations using the simplified taxation system, starting this year, can write off the exam fees for their employees in the "Expenses" column. Income can be reduced by the amount of contributions that an individual entrepreneur pays for himself under the simplified tax system.

Basically, the list of taxes in 2017 remained the same.

Until what date do I have to pay property tax?

Since 2016, the date of payment of personal property tax has been moved from October 1 to December 1 of the current year. This type of tax must be paid by all owners of any property in the territory of our state, regardless of whether they are residents or not. As soon as the right of ownership comes to the property, the obligation to pay this tax immediately arises.

Personal property tax must be paid by any owner, even if the ownership of a minor child is re-registered.

There are benefits for paying property tax for certain categories of individuals: disabled people up to group 3, people exposed to radioactive radiation, heroes of the Soviet Union, holders of the Order of Glory, pensioners and some others who can choose one object of property, according to who will not be taxed.

Organizations also pay property taxes. The tax is paid on the property that is on the balance sheet on account 01. Organizations operating under UTII and STS pay tax only on real estate.

At the same time, a legal entity may withdraw frompayment of tax, if it refers to a legal or lawyer's consultation (the "poorest"), if it operates in the religious sphere or in the field of penitentiary proceedings, if the enterprise is registered in a free economic zone, if it produces prostheses and orthopedic preparations. Skolkovo property is also not subject to taxation, as well as movable property accepted for accounting after 2013-01-01.

Legal entities submit a declaration on payment of this tax until March 30 following the reporting year. Therefore, the question of until what date to pay property tax can be determined by the region independently.

Paying VAT

One of the main taxes paid by organizations, with the exception of those who do not accept this type of tax in taxation, is value added tax (VAT). This tax is paid monthly until the 25th.

When the first quarter of the year ends, the amount of tax is calculated, which is reflected in the declaration. The amount received is divided into three equal parts, which are paid monthly.

If the 25th falls on a weekend, the payment can be moved to the next business day.

Payment of VAT on imports is carried out no later than the 20th day of the next month after payment for the goods under the contract or registration of imported goods.

In case of non-payment of VAT within the required time, pen alties are charged - until 01.10.2017 at the rate of 1/300 of the refinancing rate, and then - at the rate of 1/150 of this rate. Plus, in addition to the tax, you will have topay a fine of 20% of the tax amount.

Paying personal income tax

One of the main taxes of the organization is personal income tax.

In the case of receiving wages or income in kind, the tax is paid either on the day these types of payment are issued, or the day after they are received.

In the case of paid sick leaves, vacations and benefits, payment must be made no later than the last day of the month during which these payments were made.

Thus, for legal entities, the question of until what date to pay taxes is quite relevant. You need to be careful not to miss the payment deadline, otherwise you can pay even more.

Corporate income taxes

This type of tax can be paid every quarter in the form of advance payments, or maybe every month and at the end of the quarter. The tax for the previous year is paid before March 28 of the year following the taxable period. When making advance payments every quarter, payment of this tax is made before the 28th day of the month following the end of the quarter. When paying advance payments every month, monthly payments are added to the previous payment terms until the 28th day of the current tax month.

Other taxes on legal entities

Payment of taxes by legal entities is carried out in the following order:

• organizations operating under the simplified tax system pay tax for the last year until March 31 of the current year, for quarters - until the 25th day of the month followingpaid quarter;
• IPs working under the simplified tax system make quarterly payments in the same way as organizations, and for the last year they pay tax before May 1 (in the case of UTII, payment is made before the 25th day of the month following the paid quarter);
• in case of payment of the unified agricultural tax, the full amount is paid for two periods: the first time - before March 31 for the previous year, the second time - before July 25 - for the I quarter of the current year;
• mineral extraction tax is paid every month until the 25th day of the month following the paid one;
• water tax is paid every quarter by the 20th day of the month following the paid quarter.

Peculiarities of paying taxes by individuals

Unlike legal entities that have to calculate the amount of taxes themselves with the help of relevant individuals, individuals are spared from such work. All payments are made as a result of their receipt of a tax notice for the payment of taxes. Previously, they were sent to taxpayers - individuals by mail. Since 2017, if an individual is registered on the website of the Federal Tax Service and has his own personal account there, then the notification for payment is displayed in it.

This notice specifies the tax rate, taxable base, how much to pay, and until what date to pay taxes.

There are situations when the Federal Tax Service does not have information about any objectreal estate of an individual or a vehicle owned by him. In this case, the individual himself must notify the IFTS about this, otherwise you can then run into fines on the same principle as for legal entities.

Deadlines for paying taxes by individuals

Transport tax for the last year individuals must pay before 01.10 (while legal - before 01.02 simultaneously with the filing of the declaration). In addition, this type of tax is regulated by local authorities, which may establish different deadlines for its payment, as well as subdivide it into advance payments for legal entities.

Terms for payment of land tax basically coincide with those for transport tax. If this section has been implemented, and tax notices continue to arrive, you must visit the Federal Tax Service to notify them and recalculate them.

In closing

Until what date to pay taxes? This question is not trivial, since late payment leads to pen alties that increase the amount that you will transfer to the state in any case. Individuals receive ready-made calculations for the payment of taxes, and legal entities must independently calculate the amounts that are subject to deduction in favor of the state. This does not depend on whether the organization has an accounting department or one person performs both the duties of a director and an accountant.