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Compilation and transmittal of accounting and tax reports
Compilation and transmittal of accounting and tax reports
Submbission terms for tax reports in 2010
First half of the year 2010
§ 1 Basic taxation regime (OSNO). Terms for submission of reports and payment of taxes 2010.
| Tax |
Submission terms |
Payment terms |
Reporting |
Normative document |
Where to submit |
Legal Basis |
| FSS fees |
15.07.2010 |
15.07.2010, 15.08.2010, 15.09.2010 |
Calculation of accrued and paid insurance premiums for compulsory social insurance |
Order of Ministry of Social and Health Development of 22.12.2009. № 15798 "of calculation form approval for accrued and paid insurance premiums for compulsory social insurance in the events of temporary incapacity for work and maternity and compulsory social insurance for industrial accidents and occupational illnesses, including insurance cover expenses" |
terriotorial FSS body |
sp. 2 p. 9 article 15 FL of 24.07.2009 № 212-FL |
| PF RF fees |
30.07.2010 |
15.07.2010, 15.08.2010, 15.09.2010 |
Calculation of accrued and paid insurance premiums for PF and HIF |
Order of Ministry of Social and Health Development of 12.11.2009 . № 894н "Of calculation form approval for accrued and paid insurance premiums for compulsory pension insurance towards pension fund of Russian Federation, insurance premiums for compulsory health insurance towards federal fund of compulsory health insurance and territorial funds of compulsory health insurance by insurance premium payers, that make payments and other rewards to individuals" |
territorial body of Pension fund of Russian Federation |
sp. 1 p.9 article 15 FL of 24.07.2009 № 212-FL |
| VAT |
20.07.2010 |
20.07.2010 |
Declaration |
Order of Ministry of Finance RF of 15.10.2009 № 104 н "On approval of tax calculation forml for VAT and fill order" |
local tax bodies |
p. 5 article 174 ТС RF |
| Income tax (quarterly) |
28.07.2010 |
28.07.2010 |
Declaration |
Order of Ministry of Finance RF of 05.05.2008 № 54н "On approval of tax calculation forml with regards to income tax for organizations and fill order |
local tax bodies for each separate subunit |
p. 1 article 289 ТС RF |
| Taxpayers that calculate monthly advance payments based on actual gained profit, should submit tax declarations according to terms stipulated for advance payments (п. 3 ст.289 TC RF) |
28.06.2010 |
28.06.2010 |
| 28.07.2010 |
28.07.2010 |
| 30.08.2010 |
30.08.2010 |
| 28.09.2010 |
28.09.2010 |
| Water tax |
20.07.2010 |
20.07.2010 |
Declaration |
Order of Ministry of Finance RF of 03.03.2005 № 29н "On approval of tax calculation forml for water tax and fill order" |
tax body that is local for the taxation object |
p. 1 article 333.15 TC RF |
| Severance tax |
30.06.2010 |
25.06.2010 |
Declaration |
Order of Ministry of Finance RF of 29.12.2006 № 185н "On approval of tax calculation forml for severance tax and fill order" |
local tax bodies, according to taxpayers location. |
p. 1 article. 345 TC RF |
| 02.08.2010 |
26.07.2010 |
| 31.08.2010 |
25.08.2010 |
| 30.09.2010 |
27.09.2010 |
| Transport tax (For Moscow region, in the city of Moscow there is no need to calculate or make advance payments) |
02.08.2010 |
31.07.2010 |
Calculation of tax advance playment |
Order of Ministry of Finance RF of 23.03.2006 № 48н "Of tax calculation form approval for transport tax advance payments and its filling out recomendations" |
tax bodies, according to location of the vehicles |
p. 2 article. 363.1 TC RF |
| Tax on gambling industry |
21.06.2010 |
21.06.2010 |
Declaration |
Order of Ministry of Finance RF of 01.11.2004 № 97н "On approval of tax calculation forml for tax on gambling industry and fill order" |
tax body according to location of registered taxation objects |
p. 2. article 370 TC RF |
| 20.07.2010 |
20.07.2010 |
| 20.08.2010 |
20.08.2010 |
| 20.09.2010 |
20.09.2010 |
| Tax on property of enterprises |
30.07.2010 |
30.07.2010 |
tax calculation for advance payments |
Order of Ministry of Finance RF of 01.11.2004 № 97н "Of approval of tax declaration tax calculation forms and for organizations' property tax advance payment and fill order" |
to local tax bodies, according to each independent subunit with its own separate balance, also according to each real estate object. |
p. 1 article 386 TC RF |
| Tax on land |
02.08.2010 |
30.07.2010 |
Calculation of advance payment amounts |
Order of Ministry of Finance RF of 16.09.2008 № 95н "On approval of tax declaration and tax calculation forms for land tax advance payments and fill order" |
to tax bodies depends on land property location |
p. 2 article 398 TC RF |
§ 1.1 Personal Income Tax payments(PIT).
Organizations — tax agents (withholding PIT amounts from wages and salaries of its employees) should submit tax declaration by the end of financial year. (In compliance with p.2 article 230 TC RF).
When paying PIT, it's important to consider, that according to p 6. article 226 TC RF "Tax agent must make contributions of calculated and withheld tax no later than the actual date of monetary cash funds receipt from the bank in purposes of paying out the profit, including the date of profit transfer from tax agents' bank accounts to taxpayers' accounts or third party accounts by their request. In all other cases tax agents should transfer funds of calculated and withheld taxes no later than the date following the day of actual acquisition of income by taxpayer - for incomes, paid out as monetary funds, as well as the date - following the day of withholding calculated tax amount, - for taxes acquired by taxpayer in kind, or in form of material profit".
It's a common business practice, for PIT amounts and insurance premium amounts to be paid out simultaneously (PS, FIS, HIF).
Calculated and withheld by tax agents PIT payments should be paid according to Organization's registered location (In compliance with p. 7 article 226 TC RF).
§ 2 Simplified tax system (STS). Terms for submission of reports and payment of taxes 2010.
For Organizations applying Simplified tax system.
In 2010 Simplified Tax System declaration should be submitted to IFTS only by the end of the accounting year. Declarations do not need to be submitted at the end of accounting periods (1st quarter, 6 months, 9 months of calendar year). (Reference 1 article 346.23 TC RF).
Terms for STS payments at the end of 1 half of the year — before 26.07.2010 (in compliance with p. 7 article 346.21 TC RF).
This being said Organizations applying Simplified Tax System should take into consideration that according to 2 ст. 346.11 TC RF "organizations applying simplified tax system are free from income tax (except for tax rates on profit stipulated by paragraphs 3 and 4, article 284 of the present Tax Code), tax on organizations' property. Organizations using easy taxation system are not recognized as VAT taxpayer, except for VAT due according to the present Tax Code when importing goods through the customs of Russian Federation, including VAT paid in compliance with article 174.1 of the present Tax Code. Other taxes are paid by organizations using easy taxation system in compliance with regulations of taxes and levies" (examples: PF RF, HIF, SIF).
Furthermore, according to p. 5 article 346.11. TC RF, Organizations using simplified tax system "are not free from fulfillment of tax agents' duties, stipulated by the current Code". (for instance VAT).
Timelines for submission of respective declaration and advance payment calculations, including timeline for taxes and levies, see OSNO paragraph.
§ 3 Unified tax on imputed income of individual entrepreneurs (UTII). Terms for submission of reports and payment of taxes 2010.
For Organizations using unified tax on imputed income system for specific business activities (UTII).
Organizations using UTII should submit UTII tax declaration at the end of 1sthalf of the year 2010 — before 20.07.2010 to IFTS. (in compliance with п. 3 ст. 346.32 TC RF).
UTII Declaration form is approved by Order of Ministry of Finance of RF of 08.12.2008 № 137н "Оf approval of UTII tax declaration form for specific business activities and its fill order".
UTII Payment terms — at the end of 2nd-quarter 2010, before 26.07.2010. (in compliance with п. 1 ст. 346.32 TC RF).
This being said, Organizations using easy taxation should note that according to п.4 ст. 346.26 TC RF "Payment of Unified Tax by organizations does not free them from duty of paying income tax (referring to income gained from business activity subject to unified tax). Those organizations and entrepreneurs that are liable to pay unified tax, are not regarded as VAT taxpayers (with regards to operations recognized by objects of taxation in compliance with paragraph 21 of the present Code, done within UT taxable business activity), exception is VAT payable in compliance with the current Code when importing goods through customs' territory of Russian Federation. Calculation and payment of other taxes and levies, not mentioned in the present paragraph, are paid by taxpayers in compliance with other taxation regimes.
Timelines for submission of respective declaration and advance payment calculations, including timeline for taxes and levies, see OSNO paragraph.
terms for submission of tax reports in 2009
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