In the accounting of any organization you can oftenhear the word "quarter". In most cases, everyone knows what this means, but I would like to say a few words about reporting, which can be both quarterly and annual.
Quarters are intervals thatconsist of three months, starting in January. Most often, this term is used in the accounting of any organization. It also means tax period. The first quarter consists of January, February and March, the second quarter - from April, May and June, the 3rd - July, August and September, the 4th - October, November, December.
Each of these periods means reportingin certain organizations, payment of payments or loss of use of a certain special tax regime, if the company exceeds the statutory rates. But let's deal with everything in order.
There are many different laws in the Russian Federation.taxes. Some of them are surrendered and paid once a quarter, others - once a year, and still others - once a month. In order not to get confused with the submission of reports, I would like to propose a table showing tax periods for a specific type of payment.
| Tax title | Taxable period |
| Contributions to the FSS and FIU | Quarter |
| VAT | Quarter |
| Property tax | Quarter |
| DOS | Quarter, month |
| USN | Year |
| UTII | Quarter |
| ESC | Year |
| PSN | Year |
This table clearly shows how periods and forms are reported to various organizations.
Quarters are reporting periods for submission of reports to the FSS and the FIU. Thus, any organization that accrues cash payments to its employees is required to submit reporting forms to the funds.
The FIU organizations provide a form of RSV-1 FIUonce a quarter. The maximum delivery period is the 15th day of the second month following the reporting period. Therefore, this form for the first quarter should be in the department of the Pension Fund of Russia until May 15, in the first half of the year - until August 15, for 9 months - on November 15, for the year - on February 15. However, if the reporting date falls on a day off, then the deadline for reporting is postponed to the working day following the weekend. Payment of advance payments occurs on the same dates as the submission of reports.
Also for all quarters of the year, you need to reportbefore fss. This structure is engaged in tracking the correctness of social insurance contributions and the payment of a larger amount of sickness benefits. Reporting to this fund is submitted quarterly no later than the 15th day of the month following the reporting period. It turns out that the reporting dates for this type of contributions are April 15, July 15, October 15 and January 15. As well as for pension contributions, the amounts are transferred to the reporting dates. Reporting form - 4-FSS.
For failure to submit or late submission of reporting forms, a fine in the amount of 1,100 rubles is imposed on the enterprise. In case of repeated violation, the case is transferred to the court.
VAT reporting is also submitted every 3of the month. This also means that quarters are accounting periods for VAT. The VAT declaration and tax amount is paid and delivered before the 20th day of the month following the reporting period. The reporting form was approved by the Order of the Ministry of Finance No. 104n and is mandatory. For late delivery of reports of the organization also faces a fine.
Corporate property tax applies toregional, so in the Tax Code you will not find the timing of its payment. But the law states that the reporting periods for this tax are quarters. This means that it is also quarterly. Exact data on its payment and submission of reports must be viewed in the regulations of a particular region. The declaration form is unified, and it is obligatory for use.
In Russia, all commercial organizations payyour tax, depending on their chosen tax regime. However, only DOS and UTII organizations pay once a quarter. There are four payments per year and four reporting dates. Also, the tax on the profit of an organization located on the DOS can be paid once a month.
Thus, reporting on UTII surrenders onthe twentieth of the month following the reporting period in the form of a tax declaration approved by the order of the Federal Tax Service of the Russian Federation. This form is filled in accordance with the regulations and is submitted to the tax authority to which the organization is attached. Failure to submit or late submission incurs an administrative penalty of a fine.
The tax for DOS is paid once a quarter.There are three months in the quarter, therefore, the company can also submit three tax returns per quarter, since the reporting period for this tax is not exactly spelled out. Organizations independently define it. This declaration is mandatory for use, the order of the Ministry of Finance No. 55n approved its form.
The remaining special regimes submit tax returns only once a year, although they pay advance payments every 3 months.
Government organizations donate not onlyreporting to extrabudgetary funds quarterly. They are also required to provide financial statements every quarter. Their forms are approved by orders, but in most cases they are completed with additional lines for various explanations to the parent organizations.
Credit organizations must also report to the Bank of Russia and the parent organizations. In addition, banks must submit reports and at the request of regulatory authorities.
Большинство акционерных обществ даже сейчас make interim financial statements to their shareholders, so that they can track the activities and profits of the enterprise, as well as distribute dividends.
Now only ended the 2nd quarter of the year. There is still time to prepare for the annual financial statements. However, do not forget about reporting to other funds!
