Annual tax returns. Annual reporting: forms and terms. As for the kudir for ooo, then there are features

01Jan

Hello dear readers! We have already noted that a whole series of articles has accumulated on the site in the section, which is a little problematic for beginners to navigate. Especially if at the same time the essence of the articles needs to be synchronized with the reporting forms - you can find them in the section.

Earlier, we made a general article about . Today we will talk about the reporting of the LLC and the deadlines for its submission.. And, of course, we will try to provide links in the text to all useful articles and forms that are available on the site.

For more convenient and faster reporting of LLC, everyone uses THIS service.

As always, we first divide the LLC's reporting into groups. Here, unlike IP, there will be five groups, not four. Why so - I will tell further. So groups:

Now let's take a closer look at each group.

LLC reporting on the taxation system used

Here the standard rule applies: what tax we pay - such a declaration must be submitted to the IFTS. We present the main information in the form of a table:

tax regime	Declaration (form)	Deadlines
BASIC (common mode)		If you pay quarterly advance payments: compiled for the quarter, half year, 9 months before the 28th day of the month following the specified period, and for the year before March 28 of the next year If you pay monthly advance payments: compiled per month, 2 months, 3 months, etc. up to 11 months before the 28th of the month following the specified period, and for the year before March 28 of the next year
		Compiled based on the results of the quarter before the 25th day of the month following this quarter
Single tax on imputed income (UTII)		Compiled for the quarter, due by the 20th day of the month following that quarter
		Compiled for the year, must be submitted by March 31 of the following year
		Compiled based on the results of the quarter, before the 25th day of the month following the quarter

As always, I'll add: LLC under the general regime is a VAT payer, so the table shows two declarations: for income tax and VAT. Special regimes are exempt from VAT, except for the Unified Agricultural Tax (for which the obligation to pay VAT and submit a declaration was introduced from 01/01/2019), we only submit a declaration corresponding to the special regime used for the simplified tax system, UTII. The obligation to submit a report and pay VAT for these entrepreneurs arises only in special cases, for example, renting premises from the municipality. When combining regimes, for example, simplified and imputed, you will have to submit 2 declarations, that is, for each regime its own.

We already wrote about how to fill out declarations earlier (all examples for individual entrepreneurs also apply to LLCs, the essence of entering data in the form is the same):

As for KUDIR for LLC, there are some peculiarities.

Firstly, LLC will fill in KUDIR only on a simplified special regime. . LLCs on the general regime and ESHN are not kept by KUDIRs, they take all the necessary information for calculating the tax from accounting. On UTII, no one keeps a book of income / expenses at all: it simply does not exist. But no one canceled the accounting of physical indicators, so it will still have to be organized.

The following articles may help you fill out the KUDIR:

• (for combining modes).

Submission of reports on additional taxes

Depending on the characteristics of the activities of the LLC, other taxes may also be paid. These include:

• Land tax - ;
• Transport tax - ;

Both declarations are drawn up at the end of the calendar year and are submitted before February 1 of the next year.

• Water tax - compiled on the basis of the results of each quarter, must be submitted before the 20th day of the month following this quarter;
• Gambling business tax - if you work in this area, then at the end of each month you will need, the deadline is the 20th of the next month;

For legal entities working in the field of mining, or legal entities whose activities are related to the use of wildlife / WBR (aquatic biological resources), the following taxes / fees should be paid and submitted documents:

• Mineral extraction tax (abbreviated MET) - is compiled for each month, must be submitted before the end of the next month;
• Fees for the use of wildlife objects - are handed over to the tax office, the deadline for delivery is within 10 days from the date of receipt of such permission;
• Fees for the use of UBR facilities - here two types of reporting must be submitted to the tax office:
  • – shall also be submitted within 10 days from the date of receipt of such permission;
  • - shall be submitted before the 20th day of the month following the last month of validity of the permit received.
• Regular payments for the use of subsoil - submitted to the tax office, compiled for the quarter, due date - no later than the last day of the month following this quarter.

Company reporting on employees

As for contributions for employees, then everything is the same with reporting as with. In 2019, we report to the tax office (average headcount, 2-personal income tax, 6-personal income tax and calculation of insurance premiums), to the Pension Fund of the Russian Federation (SZV-M and information on the insurance period of insured persons) and to the FSS (we hand over 4-FSS on contributions for injuries) .

Reporting of the organization on cash transactions

We also wrote about cash transactions more than once. So, organizations are required to observe cash discipline, including setting a cash limit - the maximum amount of cash possible for storage at the cash desk (everything in excess of it must be deposited with the bank). For small organizations there is an indulgence: a cash limit can not be set, but this decision must be formalized by an appropriate order. You can find out what kind of business you belong to: small, medium or large - according to the established criteria.

The end of the calendar year is associated with the need to prepare and submit an annual report to the IFTS. Depending on the taxation system used by organizations and individual entrepreneurs, as well as on the form of ownership, both the deadlines for submitting annual reports and the set of documents differ. At the same time, there are common points in this procedure.

Yes, no later January 20 following the reporting period, all LLCs and individual entrepreneurs (which attracted employees in the reporting period), regardless of the taxation regime, submit information about the average number of employees to the tax office at the place of registration.

It should be noted that self-employed individuals without employees do not need to submit this form. In other words, if during the year the individual entrepreneur had no employees at all, then information is not required to be submitted.

When creating (reorganizing) an LLC, it is necessary to submit information on the average headcount no later than the 20th day of the month, which follows the month of registration (at the same time, according to the results of the year of creation (reorganization), information is also submitted - within the general period). For the first time registered individual entrepreneurs (who attracted employees in the reporting period) submit information on the average number of employees in the general period - only at the end of the year ( no later than January 20).

In addition, employers must prepare annual income tax returns for individuals – their employees. A report in the form 2-NDFL must be submitted no later than April 1 of the year following the reporting one; calculation in the form 6-NDFL (submitted quarterly) for the year also no later than April 1 year over the previous year.

Annual report on USN Organizations and individual entrepreneurs on a simplified taxation system submit a declaration once a year. The total deadline for submitting the declaration: for individual entrepreneurs - until April 30 inclusive of the year following the reporting one; for organizations - until March 31 inclusive.

If the last day of filing falls on a weekend, it will be moved to the next business day.

At present, it is not required to certify the Book of Accounting for Income and Expenses (KUDiR) in the Federal Tax Service Inspectorate. It is necessary to submit KUDiR only at the request of the tax authority.

The deadlines for submitting annual reports, quarterly declarations and other reporting forms are always known to you in advance if you use Internet accounting in your work.

Your Personal Account is equipped with a personal tax calendar that will notify you in advance of all upcoming reporting dates and tax payment deadlines. In other words, you will not face fines and penalties for violation of the payment schedule and submission of documents.

Formation of any reporting forms occurs in the system within a few minutes. You can print the finished documents or immediately send them electronically to the IFTS, PFR, FSS, FSGS.

Start working in a modern format right now! register in the online accounting "My business" and evaluate all the features of the system for free!

You will receive legislative news, advice on how to reduce
taxes and cases of entrepreneurs

For tour operator organizations, there are no specific deadlines for submitting copies of financial statements to the Federal Tourism Agency specifically. However, paragraph 4 of the Procedure approved by the order of Rostourism dated August 4, 2009 No. 175 states that these documents must be submitted along with information on financial security for a new period. And such papers are submitted no later than three months before the expiration of the current financial security (paragraph 4 of article 17.3 of the Law of November 24, 1996 No. 132-FZ). This means that financial statements must be submitted at the same time.

What happens if the report is not submitted on time?

If the financial statements are not submitted to the Federal Tax Service of Russia on time, the inspection may fine the organization under Article 126 of the Tax Code of the Russian Federation. The amount of the fine is 200 rubles. for each document in the reporting that tax inspectors received late.

When determining the amount of the fine, the inspectors are guided by the full list of documents that a particular organization must submit (letters of the Federal Tax Service of Russia dated November 16, 2012 No. AS-4-2 / ​​19309, the Ministry of Finance of Russia dated May 23, 2013 No. 03-02-07 / 2 /18285). For example, as part of the financial statements for 2015, the organization must submit the following forms: Balance sheet (see. ), Statement of financial results, Statement of changes in equity, Statement of cash flows (see ), explanations in tabular and textual forms. If the organization has not submitted financial statements on time, then the amount of the fine will be 1000 rubles. (200 rubles × 5).

In addition, for late submission of financial statements at the request of the tax inspectorate, the court may recover from the responsible employee (for example, the head of the organization) a fine in the amount of 300 to 500 rubles. (part 1 of article 23.1, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

In each case, the perpetrator of the offense is determined individually. At the same time, the courts proceed from the fact that the head is responsible for organizing accounting, and the chief accountant for its correct maintenance and timely reporting (paragraph 24 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18). Therefore, the chief accountant (accountant with the rights of the chief) is usually recognized as the violator. And the head of the organization can be found guilty in the following cases:

• the organization did not have a chief accountant at all (decree of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);

• accounting was conducted by a specialized organization, and it also prepared reports (clause 26 of the decision of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18);

• the reason for the violation was the written order of the head, with which the chief accountant did not agree (clause 25 of the decision of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18).

Composition of reporting

Attention: The current legislation does not provide for liability for the fact that the annual financial statements are not approved. But a fine is possible for failure to submit such reports to shareholders for approval.

Administrative responsibility in this case is established by part 2 of article 15.23.1 of the Code of Administrative Offenses of the Russian Federation. This rule provides for punishment, in particular, for failure to provide or violation of the deadline for providing mandatory information (materials) in preparation for the General Meeting of Shareholders. Such materials also include the annual financial statements of the organization (part 3 of article 52 of the Law of December 26, 1995 No. 208-FZ).

The penalty will be:

• for an organization - from 500,000 to 700,000 rubles;

• for officials - from 20,000 to 30,000 rubles. or disqualification for up to one year.

Situation: is it possible to submit to the tax office the annual financial statements that have not been approved at the general meeting of participants (shareholders)? The deadline for filing reports expires before the deadline for which the general meeting is scheduled to be held.

Yes, you can.

As a general rule, accounting (financial) statements are considered drawn up after their hard copy is signed by the head of the organization (part 8 of article 13 of the Law of December 6, 2011 No. 402-FZ).

But in fact, the period during which the annual financial statements must be submitted to the tax office does not coincide with the period during which it must be approved by the general meeting of the organization's founders. So, the annual reporting of an LLC is required to be approved no earlier than two, but no later than four months after the end of the reporting year (paragraph 2 of article 34 of the Law of February 8, 1998 No. 14-FZ). And in a joint-stock company - not earlier than two, but not later than six months after the end of the reporting year (paragraph 3, clause 1, article 47 of the Law of December 26, 1995 No. 208-FZ).

The annual financial statements must be submitted to the tax inspectorate no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). It is impossible to shift this period - the law does not provide for this. And for late submission of reports, the organization, its head and (or) chief accountant may be fined.

So it turns out that the annual financial statements must be submitted to the tax inspectorate, even if they did not have time to approve it at the general meeting.

Publication of statements

The organization must publish reports in cases provided for by law (clause 9, article 13 of the Law of December 6, 2011 No. 402-FZ). Thus, public joint-stock companies are required to publish their annual financial statements. This follows from paragraph 1 of Article 66.3 and paragraph 6 of Article 97 of the Civil Code of the Russian Federation, as well as paragraph 1.1 of Article 1 and Article 92 of the Law of December 26, 1995 No. 208-FZ. Moreover, they must publish statements together with an audit report (clause 10, article 13 of the Law of December 6, 2011 No. 402-FZ).

Joint-stock companies publish the text of the annual financial statements on the Internet page. The term is three days from the date of drawing up the auditor's report on the reliability of the financial statements. In any case, the accounting statements should be published no later than three calendar days from the date when the deadline for their submission to Rosstat expired (clause 71.4 of the Regulation of the Bank of Russia dated December 30, 2014 No. 454-P).

For 2015, you need to report to the statistics by March 31, 2016 inclusive. The deadline for publication of the financial statements together with the auditor's report falls on 4 April. If you are late with the publication, there will be a fine. The Bank of Russia warns about this in its information letter dated March 30, 2016 No. IN-06-52/17.

LLCs are required to do this only if they openly place bonds or other issue-grade securities (clause 2, article 49 of the Law of February 8, 1998 No. 14-FZ).

The requirements for mandatory publication of financial statements also apply to organizations using simplified taxation (letter of the Ministry of Finance of Russia dated June 18, 2008 No. 07-05-06 / 137).

Attention: for violation of the requirements of the legislation on the disclosure of information by the issuer, administrative liability is provided (part 2 of article 15.19 of the Code of Administrative Offenses of the Russian Federation).

The measure of responsibility is a fine. In this case, the amount of the fine is:

• from 700,000 to 1,000,000 rubles. - for the organization;

• from 30,000 to 50,000 rubles. – for officials (or disqualification for a period of one to two years).

The costs associated with the publication of financial statements are management costs (clause 7 PBU 10/99). Therefore, in accounting, reflect them on account 26 or account 44 (for trade organizations). When calculating income tax, consider the costs of publishing annual reports as other expenses (subclause 20, clause 1, article 264 of the Tax Code of the Russian Federation). When calculating a single tax with simplification from the difference between income and expenses, these costs can also be taken into account in reducing the taxable base (subclause 16, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Tax reporting

includes a set of documents reflecting information on the calculation and payment of taxes by individuals, individual entrepreneurs and organizations.

Tax reporting includes a tax return and a tax calculation of an advance payment.

Tax return

This is an official statement of the taxpayer, which contains information about the objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax benefits, on the amount of tax payable and on other data that serve as the basis for calculating the tax. (Article 80 of the Tax Code of the Russian Federation).

Tax calculation of advance payment

This is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits, the amount of the advance payment payable and other data that serve as the basis for calculating the advance payment. (Article 80 of the Tax Code of the Russian Federation).

Calculation of the amounts of personal income tax calculated and withheld by a tax agent (form 6-NDFL)

This is a document containing generalized information by a tax agent on all individuals who received income from a tax agent (a separate division of a tax agent), on the amounts of income accrued and paid to them, tax deductions provided, on calculated and withheld amounts of tax, as well as other data serving as the basis for calculating the tax.

Financial statements

This is information about the property and financial position of the organization and the final results of its economic activities in a certain period.

Reporting is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent). The procedure for submitting tax reports by taxpayers to the tax authorities is regulated by Article 80 of the Tax Code of the Russian Federation.

Presentation methods

There are two options for submitting tax and accounting reports:

• On paper;
• In electronic form.

Submission on paper

The tax declaration (calculation) can be submitted in accordance with the established form on paper.

You can submit reports to the IFTS personally or through an authorized representative.
Both the head of the organization (entrepreneur) or an accountant, as well as an authorized representative of the organization (entrepreneur) can file a tax return.
The date of submission of tax returns and financial statements by the legal or authorized representative of the organization is the date of their actual submission to the tax authority on paper.

In accordance with the requirements, the maximum waiting time in the queue should not exceed 15 minutes! If you have been waiting in line for more than 15 minutes, please let us know.

• if the average number of employees for the previous calendar year exceeds 100 people;
• if an organization has been established (including reorganized) with more than 100 employees;
• if such an obligation is provided for in relation to a particular tax. From 01.01.2014, this rule will apply to value added tax.

Information on the average number of employees for the previous calendar year shall be submitted by an organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the event of the creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

We receive an electronic signature

A qualified electronic signature can be obtained from a certification center accredited by the Ministry of Communications and Mass Media of the Russian Federation. The list of certification centers is available on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation in the section "Accreditation of certification centers". At the same time, for correct authorization in the service, it is recommended to use a qualified certificate of the electronic signature verification key, issued in accordance with the requirements of the order of the Federal Tax Service of Russia dated 08.04.2013 No. ММВ-7-4/ [email protected]“On approval of the Procedure for the use of qualified certificates of electronic signature verification keys in information systems of the Federal Tax Service of Russia.

When reporting on the TCS, it must be transmitted using an enhanced qualified electronic signature (Article 80 of the Tax Code of the Russian Federation).

The concept of an enhanced qualified electronic signature was introduced by Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signature” (Article 5 of the Law).

A document in electronic form, signed with an electronic signature, acquires a legal status, i.e. has the same legal force as a paper document with a handwritten signature and seal.

A document signed with an EDS during the validity period of the verification key certificate issued in accordance with the Federal Law of 01/10/2002 No. 1-FZ "On electronic digital signature", but no later than December 31, 2013, is equated to an electronic document that is signed with an enhanced qualified electronic signature.

We purchase software

compatible with the software installed in your tax office and install it on a computer with Internet access. The necessary software can be provided by the telecom operator.

When transferring a tax declaration (calculation) via telecommunication channels, the day of its submission is the date of its dispatch.

How long does it take to submit tax returns to the IFTS?

When submitting a tax return (calculation) in person, documents are accepted immediately at the time of its submission. At the same time, the maximum time for accepting one tax return at the tax office is ten minutes.

I don’t have time to go to the tax office, can my spouse file a tax return for me?

The tax declaration can be submitted to the IFTS both personally and through an authorized representative. A prerequisite for this is that the representative of the taxpayer has a notarized power of attorney. That is, only if there is a notarized power of attorney, the spouse can represent the interests of the spouse in relations with the tax authorities and, in particular, submit a tax return for her.

How is the confidentiality of information transmitted via telecommunication channels ensured?

Each organization, regardless of whether it works under the general taxation system (OSN) or under the simplified one (STS), is required to submit annual accounting and tax reporting (hereinafter, reporting documentation - OD). Annual reporting is the most capacious in terms of information on the operation of the enterprise included in it, therefore it is considered very important. Compilation of OD has many goals. The accounting OD of the company is of interest not only to the authorities, but also to the enterprise itself.

The meaning of compiling OD

Any OD, whether quarterly or annual, contains information about the current financial position of the company. This information is necessary for state bodies (hereinafter referred to as GO) to present the situation about the real state of affairs of the enterprise. On the basis of reports from firms, the authorities compile general statistics, which are the basis for the analysis and adoption of various decisions at the state level. Also, GOs, using the information provided, monitor the conduct of the company's activities, and in case of any shortcomings, omissions or violations, they impose various fines on the company.

In addition to civil defense, OA is also necessary for enterprises themselves. Obtaining regular information about the financial situation of the organization helps its leaders to make various management decisions. OD is very important for the stable operation of the entire enterprise and the realization of its development prospects.

Users of accounting information

Quarterly and annual reports are a summary form of accounting information about the enterprise. Accounting information always has users, that is, those who use this information for various purposes, which were announced above. All users of accounting information are divided into internal and external. The internal ones include heads of firms, higher organizations (if any), management units (if the enterprise is large). External users include the Federal State Statistics Service (Rosstat), the Federal Tax Service (FTS), the Pension Fund (PFR), the Social Insurance Fund (FSS). External users also include any individuals and legal entities, since the accounting OD of any company must comply with the principles of transparency and accessibility to any user.

The above external users of accounting information, with the exception of individuals and not specified legal entities, impose liability on the firm if it does not submit the OD on time. In case of delay, the GO has the right to impose a fine not on the company.

Types of OD

OD is divided into types: statistical, operational, accounting, tax. Statistical OD is intended to be submitted to the statistical authorities. The purpose of operational OD is operational accounting at the enterprise. This type of OD includes those things that are not reflected in the accounting OD, but are also necessary for the normal operation of the company. These things include employee turnouts, production capacity, and the like. A characteristic feature of operational OD is the time of its provision, which, as a rule, is equal to one working day. Accounting OD reflects the financial state of affairs of the enterprise. Tax OD is formed for the purposes of tax accounting at the enterprise.

Accounting OA, in turn, is subdivided according to frequency and volume. According to the frequency, OD is quarterly (intra-annual) and annual. In accordance with the law, accounting OD must be incremental, that is, documentation for the first quarter must include information only from the first quarter of the year, OD for the second quarter must contain information from the first and second quarters, and so on. The annual report includes information for all four quarters.

In terms of volume, the organization's quarterly and annual reporting can be primary and consolidated (consolidated). If the enterprise has subsidiaries, then the accounting OD within a single subsidiary or within itself will be primary. Consolidated OD is made up of all primary securities of subsidiaries and the parent organization, inclusive.

OD requirements

The main requirements for the preparation of OD are relevance, integrity, reliability, comparability, timeliness.

1. The relevance of the data characterizes the OD as a set of information about the position of the enterprise on a specific date. You cannot provide OD, for example, for the third quarter, in which information for the second will be given.
2. Integrity means providing information in the report on the operation of the enterprise, covering all areas of its activity and the financial position of subsidiaries (if any).
3. The reliability of OD enables any user of this information to be sure that it reflects the real state of affairs of the enterprise.
4. For the purpose of comparing the work of the company in different periods of time, the OD must comply with the principle of comparability, that is, have units of measurement common to all periods of its work.
5. The timeliness of quarterly or annual financial statements obliges the enterprise to provide ML in periods strictly defined by law.

In addition to the above requirements, the OD must also meet such principles as mandatory, unity of forms and methods, simplicity, public accessibility, brevity, clarity, publicity.

The procedure for compiling the OD

The order of compilation can be conditionally divided into two stages: preparation and formation. At the preparation stage, all the necessary information is collected to form the OD. Also at this stage, it is very important to detect and correct (if detected) various errors in accounting, since their presence in quarterly or annual tax reporting can cause fines from the tax authorities for distorting the true state of affairs of the organization. At the stage of formation, the process of compiling the OD takes place. After completion of both stages, the documentation must be signed by the head, the chief accountant of the company and have seals.

Errors in OD

All errors identified at the stage of preparation of the OD, the organization is obliged to correct. Errors are divided into significant and insignificant. An error that affects the management accounting of internal users of this accounting information is recognized as significant. That is, if it is able to greatly change the strategy of the economic activity of the enterprise. Similarly, a significant error is defined for external users. In other cases, the error is regarded as insignificant, but it needs to be corrected.

Any errors can be freely corrected before the annual reporting is submitted and approved by the GO or other internal or external users. If the OD has already been handed over to users, but has not yet been approved by them, then it is necessary to send the corrected OD to them with a note that the old version has been replaced.

There are two options for correcting significant errors. By reflecting the identified results of errors on account 84 "Retained earnings" or retrospective recalculation.

Main forms of annual reporting

Forms of OD, which are required to provide to the civil defense all enterprises: both large and small, are completed forms of accounting. balance sheet (No. 1) and a form (No. 2, otherwise called a profit and loss statement). In addition, attachments must be attached to the balance sheet: change report form. capital (No. 3) and the form of the report on the movement. den. funds (No. 4). An explanatory note should also be attached to the balance sheet, highlighting those things in the activities of the company that cannot be represented by numbers. Enterprises operating under the simplified tax system may not provide forms 3 and 4. These reports must be submitted to the Federal Tax Service and Rosstat at the end of the year or at the beginning of the next (for the previous one). At the same time, an individual entrepreneur, regardless of his taxation system (DOS or STS), may not provide an annual balance sheet and investments to the Federal Tax Service, but must also submit them to Rosstat once a year.

The above composition of the annual reporting is basic, but not exhaustive.

List of annual OD for firms on DOS

Below is a list and deadlines for annual reporting for organizations working on DOS:

• VAT declaration - until the end of January (FTS).
• Form 3-NDFL (for individual entrepreneurs) - until the beginning of May (FTS).
• Form 1-IP (for individual entrepreneurs) - until the beginning of March (Rosstat).
• employees - until the end of January (FTS).
• Three types of tax declarations (property tax, transport tax, land tax) - until the end of January (FSS).

List of annual OD for firms on the simplified tax system

Below is a list and deadlines for annual reporting for organizations operating under the simplified tax system:

• Form 4-FSS - until the end of January (FSS).
• Form RSV-1 - until mid-February (PFR).
• The average number of employees - until the end of January (FTS).
• Two types of tax declarations (transport tax, land tax) - until the end of January (FSS).
• Declaration of the USN - until the end of March (FTS).
• Forms 6-NDFL, 2-NDFL - until the beginning of April (FTS).
• Confirmation of the main type of activity (not for individual entrepreneurs) - until mid-April (FSS).
• Form PM (for small businesses) - until the end of January (Rosstat).
• Balance sheet and investments - until the end of March (FTS, Rosstat).