Deadlines for reporting personal income tax

Every manager and an accountant knows that the reporting documents to authorities is a prerequisite to ensure viability of the Company and the implementation of laws and decrees of the state.Deadlines for reporting and report types depend on the tax system of an enterprise.

If the organization is taxed on the basis of a common system of taxation, preparation and submission of statements of personal income tax is the duty of the accountant of the company.It is necessary to provide quarterly reports to the inspectorate, the social security fund, a pension fund.In addition, once a year to submit reports to the statistical authorities.It is possible to rent until 30 March.

Companies that pay taxes under the simplified scheme, pass quarterly reports to the social security fund, a pension fund.Reporting to the Federal Tax Service of statistics and should be given once a year by 30 March.

If you are a sole proprietor, you will also need to hand over the relevant documents.For those businesses, according

to the documents which are not subject to wage and pay taxes on the common system of taxation, renting a report produced every quarter just inspectorate.Those businesses that do not charge a salary, but pay taxes under the simplified system of taxation, is not no need to submit the following documents on a quarterly basis, but they are required to provide annual reports to the relevant inspectorate and further to the statistical authorities before the end of March.

worth noting that you must take the mandatory reports regardless of whether the activity of the enterprise profitable or not.If the company just created it, to reach the level of profitability, it takes time.Therefore, it reports zero and are available at the relevant control bodies.Deadlines for reporting in this case coincides with the general rules adopted by the organization for the appropriate type of taxation.Zero reporting For if the organization does not conduct financial transactions and cash transactions.

To simplify the filing and that has not expired deadlines for reporting, you can submit documents in electronic form, which is called 2-PIT.Reporting 2-PIT fill each natural person and the tax rate.The electronic system has a fairly simple interface, besides saving time accountants businesses.The electronic form of the report need to fill in the field with the name of the organization, which is made on the reporting documentation, and the tax inspectorate, where it will be provided.You can also specify OKATO code if it is different from the one specified on the organization.Special attention to the instructions of the code should be given to individual entrepreneurs, whose code OKATO place of registration is different from the SP code assigned to the place of business of the organization.The report also indicates the size of tax rates and residency employee or a private entrepreneur.Document all employees for which the company paid taxes, should be drawn up in alphabetical order.After the report will be fully formed, it must be transferred to the signature of the management responsible for the accounting department or person.Terms of delivery of 2-PIT statements are set higher authorities.It needs to deliver before 31 March.

If the reporting deadline is expired, the authorities can come to check on the company.In addition, the untimely submission of documentation may entail administrative and criminal liability.

Individual entrepreneurs often make out a simplified electronic records such as 3 and 4-PIT-PIT.