Districts - is ... 1Q.

The accounts of any organization can often hear the word "quarter".In most cases, everyone knows what that means, but I would like to say a few words also about accountability, which is both a quarterly and annual.

What

Districts quarter - a period of time, that consist of three months, starting in January.Most often this term is used in the accounting department of any organization.It also means the tax period.The first quarter includes January, February and March, the second quarter - from April, May and June 3rd - July, August, and September 4th - October, November, December.

Each of these periods is the change in reporting certain organization, paying fees or loss of use of certain special tax regime, if the company exceeds the statutory figures.But let's look at first.What

quarterly reports shall

The legislation of the Russian Federation are so many different taxes.Some of them shall be assessed and paid on a quarterly basis, while others - once a year, and others - once a month.To avoid confusion with the submission of reports, I would like to offer a table which shows the tax periods for a particular type of payment.

on the table clearly shows, for somePeriods and give up reporting forms to various organizations.

Contributions to social funds

quarters - the reporting periods for the submission of reports to the FSS and the RPF.Thus, any organization that accrue cash payments to its employees, is obliged to take the form of reporting funds.

The FIU organizations provide a form of RSV-1 FIU once a quarter.The maximum term of delivery - 15 day of the second month following the reporting period.Consequently, this form of the first quarter to be in the department of the RPF until May 15, the first six months - until August 15, for 9 months - November 15 for the year - February 15.However, if the reporting date falls on a holiday, it is extremely reporting date is transferred to the working day following the weekend.Advance payments occur at the same time as the submission of reports.

also for all the quarters of the year should be accountable to the FSS.This structure is in charge of monitoring the correct calculation of social security contributions and payment of a larger amount of sickness benefits.Reporting to the Fund appears on a quarterly basis not later than the 15th of the month following the reporting period.It turns out that the reporting dates for this type of payments are April 15, July 15, October 15 and 15 January.As well as pension contributions and the amounts transferred to the balance sheet date.Reporting Form - 4-FSS.

for failure or delay in submission of reporting forms to the company fined 1,100 rubles.Repeated abuse case goes to trial.

Value Added Tax

VAT Reporting also appears every 3 months.It also means that the blocks - is periods for VAT.VAT returns and the amount of tax paid and shall be the 20th day of the month following the reporting period.Reporting Form approved by Ministry of Finance Order № 104n and is mandatory.In case of late submission of reporting organizations also face a fine.

Property tax

Property tax applies to regional companies, so the Internal Revenue Code, you will not find the terms of its payment.But the law stipulates that the reporting period for this tax are quarters.This means that it is also quarterly.Precise data on its payment and submission of reports is necessary to look in the regulations of a particular region.The declaration form is unified, and it is obligatory for use.

I would also like to note that the previous property tax paid only organization on DOS.Since the third quarter of 2014, the Russian government made it mandatory to count, to pay him and the organization are on UTII.

tax payable, depending on the tax regime in Russia

all commercial organizations pay a tax depending on the chosen mode of taxation.However, only DOS and UTII organizations pay once a quarter.The four-year payment and four reporting dates.Also, income tax organization based on DOS, you can pay once a month.

Thus, reporting UTII rent on the twentieth day of the month following the reporting period in the form of the tax declaration, approved by Order of the Federal Tax Service of the Russian Federation.This form is filled in accordance with the position and surrenders to the tax authority, which is attached to the organization.Failure to submit or late submission entails an administrative penalty of a fine.

tax is paid at the DOS on a quarterly basis.Three months in the quarter, therefore, the company can also pass three tax returns in the quarter, as the reporting period for this tax is not exactly established.Organization alone define it.This declaration is required for the application, ordered the Ministry of Finance № 55n approved its form.

remaining special regimes submit tax reports only once a year, although advance payments every 3 months.

reporting depending on the type of enterprise

State organizations pass not only reporting off-budget funds on a quarterly basis.They must also provide financial statements every quarter.Their forms approved by the order, but in most cases they are being finalized with additional lines for a variety of explanations parent organization.

Credit institutions must also report to the Bank of Russia and the parent organizations.In addition, banks should provide on-demand reporting and regulatory authorities.

Until 2013 all the organizations handed over accounting (financial) reporting on a quarterly basis to the tax authorities.But from the thirteenth year of two thousand such a duty it has been abolished.Now there is no interim reporting to the tax authorities or bodies of statistics, only annual.However, no one stops to lead interim reports and submit its bosses or founders.

Most corporations even now make interim financial statements to its shareholders, so that they can monitor the activities and profits of an enterprise, as well as to distribute dividends.

Now only ended the 2nd quarter of the year.There is still time to prepare for the annual financial statements.But do not forget about reporting in other funds!