You will find the 2018 reporting calendar at.

Missing the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts (clause 1, clause 3, article 76, clause 1, article 119 of the Tax Code of the Russian Federation).

Our calendar will help you not to miss the deadline for submitting certain reports to the Federal Tax Service and extra-budgetary funds.

Deadlines for submitting basic tax reporting in 2017

Deadlines for submitting reports on insurance premiums to the Federal Tax Service in 2017

Since 2017, insurance premiums (except for contributions for injuries) come under the control of the Federal Tax Service. Accordingly, for periods starting from 2017, it must be submitted to the Federal Tax Service (clauses 7, 10, Article 431 of the Tax Code of the Russian Federation).

Deadlines for submitting reports to the Pension Fund in 2017

Despite the fact that since 2017, insurance premiums have been administered by the Federal Tax Service, the calculation of RSV-1 based on the results of 2016 must be submitted to the Funds.

Deadlines for submitting reports to the Social Insurance Fund in 2017

In 2017, you need to submit to the FSS:

• 4-FSS based on the results of 2016 in the context of all contributions paid to this Fund (contributions in case of temporary disability and in connection with maternity, as well as contributions “for injuries”)
• 4-FSS (there will be a new form) for periods starting from 2017, in terms of contributions “for injuries”.

Deadlines for filing financial statements in 2017

Organizations (regardless of the applied taxation regime) must submit financial statements for 2016 to the Federal Tax Service and statistical authorities

Deadlines for submitting other reports to the Federal Tax Service in 2017

Deadlines for submitting declarations for taxes such as water tax, mineral extraction tax, etc. you will find in our.

With regard to income tax, the deadlines for filing returns in 2017 are determined by the Tax Code of the Russian Federation. However, let us say right away that legislators have not determined new deadlines for 2017. Therefore, the deadlines have not changed. Next, we provide a table with the deadlines for submitting the income tax return in 2017 and remind you on what form to submit the declaration.

Deadlines for filing income tax returns: general rule

Organizations are required to report their profits at the end of the year. The income tax return for the year (tax period) must be submitted no later than March 28 of the year following the reporting year (clause 4 of Article 289 of the Tax Code of the Russian Federation). But this does not mean that you only need to send a declaration to the inspectorate once a year. According to Articles 285 and 289 of the Tax Code of the Russian Federation, all companies must also summarize interim results.

The reporting periods for income tax are the first quarter, half a year and nine months. (Clause 2 of Article 285 of the Tax Code of the Russian Federation).
The declaration for each reporting period must be submitted to the Federal Tax Service no later than the 28th day of the month following this period. The specific deadlines for submitting the declaration depend on how the organization pays advance payments (clause 2 of Article 285, clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation):

• or the organization pays quarterly advance payments in 2017;
• or the organization pays monthly advance payments in 2017 based on actual profits.

The organization pays quarterly advance payments

If in 2017 the company transfers quarterly advance payments, then the declaration of profit received must be submitted to the Federal Tax Service no later than the 28th day of the month following the end of the quarter (if it falls on a weekend or holiday, the deadline is postponed to the next working day). Below in the table we show the deadlines for submitting the income tax return in 2017 when submitted quarterly.

This new declaration form came into force on December 28, 2016. This means that starting with reporting for 2016, organizations must submit a declaration using a new form. That is, for all the periods of 2017, which you can see in the tables above, you need to use exactly this (new) income tax return form.

Reporting for the 3rd quarter of 2017, its composition and timing depend on the tax regime applied by the taxpayer and the characteristics of the activity. In this material, we consider the main modes and what and when will definitely need to be passed within the framework of each of them, and what may need to be passed additionally under certain circumstances of economic life.

General taxation system: submission of reports for the third quarter of 2017

The OSN can submit monthly, quarterly reports (for example, quarterly VAT) and reports for which the reporting period is a quarter and the tax year is a year. That is, the last of the listed types of reports will be characterized by the fact that, in fact, these are not reports for the 3rd quarter, but reports for 9 months.

For convenience, we have collected the main reporting and deadlines for submission in a table for 2017, 3rd quarter:

PLEASE NOTE! Individual entrepreneurs submit approximately the same package of reports for the 3rd quarter of 2017 to the OSN as a legal entity, but with the exception of the profit declaration and property settlements.

In addition to the reports that have always been submitted to the Federal Tax Service, since 2017 a new consolidated calculation of contributions to salary funds has also been provided there. A single calculation of contributions is submitted quarterly, with a deadline of the 30th day of the month following the quarter for which they are reporting. That is, the declaration for the 3rd quarter on salary contributions must be submitted by October 30, 2017 inclusive to all taxpayers who paid income to employees during this period.

How to fill out the ERSV for 9 months of 2017 , find out .

Special tax regimes - submission of reports for enterprises and individual entrepreneurs

If a taxpayer works under a special tax regime, the composition of his reporting for the 3rd quarter has nuances. We also presented the main ones in a convenient tabular form:

The tables above list the main taxes that must be reported by payers applying one or another tax regime. In addition to the main ones, there are also specific taxes and fees, reports on which are provided if an enterprise or individual entrepreneur is a payer of this type of tax (fee).

Special taxes

For most special taxes, the reporting period is a year, so only for the results of the 3rd quarter of 2017 there is no need to submit reports. What kind of calculations these can be and how often they should be reported, see the table:

For those taxes for which there was no object of taxation in the reporting period, subject to certain conditions, the standard submission of reports for the 3rd quarter of 2017 can be replaced by the submission of a single simplified declaration (SUD). The quarterly EUD is submitted no later than the 20th day of the month following the quarter for which we are reporting (that is, for the 3rd quarter - before October 20, 2017).

Read about the nuances associated with EUD .

What codes to indicate in the declaration in the tax period 3rd quarter

Which code to indicate in a particular declaration depends on the tax for which the declaration is submitted and on the period. For different declarations, codes can be set by different orders of the Federal Tax Service. We have collected codes used in general cases in a cheat sheet (in it you will also find codes for the period 3rd quarter / 9 months)

PLEASE NOTE! For those taxpayers who:

• ceases its activities,
• is being reorganized,
• reports as a consolidated group,

There are separate special codes that must be indicated in the relevant declarations. You can clarify them in the orders of the Federal Tax Service, according to which the “regular” codes are given in our table.

If your company is subject to liquidation or reorganization, find out useful information on drawing up 6-NDFL.

What financial statements are submitted for the 3rd quarter?

In 2017, there is no requirement to submit quarterly accounting forms to the Federal Tax Service. The legislation, both accounting and tax, establishes the obligation to submit a set of accounting reporting forms for the entire year.

There are several exceptions to this rule:

• State employees still report quarterly. At the same time, we remember that budgetary institutions report to the founder, and not to the Federal Tax Service.
• Taxpayers who cease their activities during the year generate reports on the date of entry into the registration register about the termination of activities (liquidation) and submit them within 3 months after this date.
• Taxpayers who began their activities during the reporting year (later than January 1) generate and submit a report for the period from the registration date to December 31. However, the deadline for submitting such a report does not differ from the standard deadline for submitting annual accounting reports.

More information about the deadlines and procedure for submitting accounting reports can be found in the article .

Accounting reports are submitted to the State Statistics Committee in a similar manner.

IMPORTANT! In addition to the traditional balance sheet and financial results, enterprises that are not classified as small businesses or included in the sample from the small business category submit other reports to the statistical authorities. These other reports may be monthly or quarterly. The timing and procedure for submission should be clarified with the State Statistics Committee.

As for reporting for founders and other interested users, it can be generated and submitted at any frequency. But there is no need to send such reports to the tax authorities.

Results

The composition of tax reporting for the 3rd quarter depends on which regime the taxpayer applies. The majority of tax returns for the 3rd quarter of 2017 are submitted by those working on the OSN. For special regime employees, annual reports are often provided, with the exception of UTII. According to UTII you need to report quarterly, that is, a declaration for the 3rd quarter. 2017 must be filed in October 2017. In addition to declarations related to the application of the tax regime, all taxpayers paying income to individuals must report 6-NDFL and the Unified Calculation of Insurance Contributions at the end of 9 months. Please note that the procedure and deadlines for paying taxes for the 3rd quarter. may not coincide with the procedure for the formation and deadlines for filing reports on these taxes. For example, tax under the simplified tax system must be paid in advance quarterly, despite the fact that the declaration under the simplified tax system is submitted once a year.

For more information on when to submit and when to pay taxes for the 3rd quarter of 2017, see.