Last day to pay taxes in Russia in 2020: how not to overpay

Deadlines for payment of insurance premiums in 2020 and the Tax Code of the Russian Federation

The timing, as well as the procedure for paying insurance premiums, are regulated by the provisions of the Tax Code of the Russian Federation (Chapter 34). If in 2020 the deadline for making insurance payments falls on a non-working day (a holiday or a weekend), then the premiums will need to be paid on the first working day that comes after the non-working day (clause 78 of Article 6.1 of the Tax Code).

If you do not know whether the day will be a working day or not, we recommend that you refer to the norms of the Labor Code of the Russian Federation (Articles 111-112). Usually, if the date of a holiday coincides with a weekend, then the holidays are moved to other dates.

Holidays in 2020:

• January 1, 2, 3, 4, 5, 6 and 8 — New Year holidays
• January 7 - Nativity of Christ
• February 23 – Defender of the Fatherland Day
• March 8 - International Women's Day
• May 1 - Spring and Labor Day
• May 9 - Victory Day
• June 12 — Russia Day
• November 4 — National Unity Day

Government Decree No. 875 of July 10, 2020 “On the transfer of weekends in 2020” determines the following transfer of holidays:

• from Saturday 4 January to Monday 4 May;
• from Sunday 5 January to Tuesday 5 May.

Thus, individual entrepreneurs will need to pay insurance premiums no later than the first working day after the holidays.

It is considered that the date of payment of insurance premiums is the day on which the individual entrepreneur (organization) submitted the corresponding payment order to the bank. It is also important that there are enough funds in the account for payment and that the document itself is filled out correctly.

We add that when paying insurance premiums in 2020, you must indicate the amount without rounding - in rubles and kopecks (based on paragraph 5 of Article 431 of the Tax Code).

Who needs to pay taxes?

To all owners of movable and immovable property.

• Property tax is paid by the owners of apartments, rooms, houses and shares in real estate.
• Land tax is required to be paid by owners of garden, vegetable, summer cottage and personal plots, as well as land for individual housing construction.
• Transport tax is charged on cars, motorcycles, boats and airplanes.

This year you pay tax for 2018. If you didn’t own a car last year, then you don’t need to pay a property tax for it now.

Payment of insurance premiums by separate divisions of the organization

How separate units will pay insurance premiums depends, first of all, on what powers they have. If the “isolation” calculates payments to employees independently, then it must transfer insurance premiums to its Federal Tax Service. Do not forget about the need to inform the Federal Tax Service (within one month) that your separate division is vested with such powers.

If a separate division does not have the authority to make payments to employees, the head office of the organization transfers insurance premiums for the division at its location. This norm is contained in the Tax Code of the Russian Federation:

• subclause 7 of clause 3.4 of Article 23;
• subparagraph 11 of article 431.

Deadlines for payment of insurance premiums in 2020 to the Federal Tax Service

Based on paragraph 3 of Article 431 of the Tax Code of the Russian Federation, employer-insurers (both organizations and individual entrepreneurs) must pay insurance premiums no later than the 15th day of the month following the month in which insurance premiums were calculated.

Individual entrepreneurs pay insurance premiums “for themselves” to the Federal Tax Service for such insurance (Article 430 of the Tax Code):

• pension;
• medical.

At the discretion of an individual entrepreneur, he can pay insurance premiums “for himself” as follows:

1. One time.

2. Make several payments throughout the year, for example:

• every month;
• every quarter;
• once every six months.

The most important thing is that the entire amount of insurance premiums of individual entrepreneurs “for themselves” for 2019 should be transferred by December 31, 2019, respectively, for 2020 the deadline for paying fixed insurance premiums is until December 31, 2020. 1% of the amount exceeding the established limit of 300,000 rubles can be transferred as early as next year. The deadline for paying the additional contribution to pension insurance is July 1 of the year following the reporting year. For 2020, 1% of the excess income in the amount of 300,000 rubles must be paid before July 1, 2020.

The amount of fixed insurance premiums for individual entrepreneurs in 2019 is determined in the following amounts:

• for compulsory insurance for pensions 29,354 rubles;
• for compulsory medical insurance 6884 rubles.

The amount of fixed insurance premiums for individual entrepreneurs in 2020 is determined in the following amounts:

• for compulsory insurance for pensions 32,448 rubles;
• for compulsory medical insurance 8,426 rubles.

At the same time, individual entrepreneurs with employees must pay contributions both for employees and for themselves. This is stated in Article 419 of the Tax Code.

TABLE OF DEADLINES FOR PAYMENT OF INSURANCE PREMIUMS IN 2020, INCLUDING POSTPONEMENTS OF HOLIDAYS AND WEEKENDS TO THE IFTS:

Deadlines for payment of insurance premiums in 2020 to the FSS

Let us recall that in accordance with paragraph 1 of Article 20.1 of Law No. 125-FZ, the following remunerations and payments are subject to insurance premiums for accident insurance in the Social Insurance Fund in 2020:

• GPA (civil contracts);
• TD (employment contracts).

The list of payments that are not subject to insurance premiums for accident insurance in the Social Insurance Fund can be found in N 125-FZ (Article 20.2). Individual entrepreneurs can pay contributions “for themselves” to the Social Insurance Fund on a voluntary basis.

We would like to draw the attention of readers that if you pay your fees on the last day of the due date, do it in the first half of the day so that the payment has time to reach the recipient.

What taxes must be paid before May 12

Since the non-working period expired on May 11, as a general rule for organizations and individual entrepreneurs that do not belong to the category of small and medium-sized businesses operating in industries most affected by the coronavirus:

• the deadline for paying income tax for 2020 has been postponed to May 12;
• the deadlines for payment of advance payments (for March and April, for the 1st quarter of 2020) for income tax have been postponed to May 12;
• the deadline for payment of 1/3 of the VAT payment for the 1st quarter of 2020 has been postponed to May 12;
• the deadlines for payment of the simplified tax system by individual entrepreneurs for 2020 and the advance payment for the 1st quarter have been postponed to May 12;
• the deadlines for payment of Unified Agricultural Tax by individual entrepreneurs for 2020 have been postponed to May 12;
• Personal income tax from salaries for March and April must be transferred to the budget on May 12;
• insurance premiums for March for compulsory pension insurance (including at an additional rate), compulsory health insurance and compulsory social insurance;
• UTII for the 1st quarter of 2020 must be paid on May 12;
• import VAT on transactions for March must be paid on May 12;
• Personal income tax on sick leave and vacation pay for March and April must be transferred to the budget on May 12;
• water tax for the 1st quarter of 2020 must be transferred to the budget on May 12.

Please note that previously the Ministry of Finance and the Federal Tax Service warned taxpayers that the postponement is valid for organizations that do not fall under the exception in the decree on the regime of non-working days.

For small and medium-sized businesses operating in the most affected industries, different deadlines for paying taxes and insurance premiums have been established, in accordance with government decree No. 409 dated April 2, 2020.

In addition, individual entrepreneurs, small and medium-sized enterprises operating in industries most affected by the coronavirus will be exempt from tax payments for the second quarter of 2020.

Responsibility for violation of deadlines for payment of insurance premiums in 2020

Based on Article 75 of the Tax Code, the Federal Tax Service has the right to charge penalties if an organization paid insurance premiums later than established by current Russian legislation. In addition, late payment of insurance premiums risks the following types of liability:

Administrative

For violation of the terms of transfer of insurance premiums, as well as for incorrectly indicated amounts (by no less than 10%), the head of the enterprise (chief accountant), on the basis of Article 15.11 of the Code of Administrative Offenses, may be held liable in the form of a fine in the amount of 2,000 to 3,000 rubles;

Tax

This type of liability may arise if an individual entrepreneur or organization fails to pay insurance premiums at the end of the tax period. Paragraph 3 of Article 58 of the Tax Code states that in such a situation the tax service has the right to impose penalties on an individual entrepreneur or organization. At the same time, no fines are imposed on the amount of advance payments that have not been paid.

That is, on the basis of Article 122 of the Tax Code of the Russian Federation, a fine will be imposed in the amount of 20% of the amount of arrears on insurance premiums (if the non-payment was unintentional) and 40% of the amount of arrears on insurance premiums (if the non-payment was intentional).

An organization may also be fined under Article 123 of the Tax Code of the Russian Federation (if it did not transfer the tax as a tax agent). The fine in this case will be 20% of the amount.

Criminal

If insurance premiums were not paid as a result of a crime and the tax inspectorate is able to prove this, then by a court decision criminal liability may be imposed on the basis of the Criminal Code of the Russian Federation. We are talking about the following articles:

• 198;
• 199;
• 199.1;
• 199.3;
• 199.4.

When to pay the simplified tax system and submit a declaration to organizations not operating during the coronavirus pandemic

Those who did not work during non-working days (from 03/30/2020 to 05/11/2020) need to pay the simplified tax system on the first working day, namely 05/12/2020. But the deadline for submitting the declaration for 2020 for such taxpayers has been postponed by 3 months. That is, you can report until 06/30/2020 for legal entities and until 07/30/2020 for individual entrepreneurs.

If in your region the quarantine has been extended by regional authorities and the company is not allowed to operate on May 12, 2020, then find out in this material when to pay taxes.

If your company is included in the list of industries most affected by the coronavirus, then the deadlines for paying the simplified tax system for 2020 have been postponed by 6 months, the advance payment for the 1st quarter - by 6 months, and the advance payment for the 2nd quarter - by 4 months.

Transfer tax amounts and advance payments monthly in the amount of 1/12 no later than the last day of the month. Start with the month following the month in which the payment deadline, taking into account the extension, occurs (Resolution of the Government of the Russian Federation dated April 2, 2020 No. 409). For example, transfer the tax for 2020 in equal parts of 1/12 no later than November 2, 2020 (since October 31, 2020 is a day off), no later than November 30, 2020, and so on until full payment.

ConsultantPlus experts explained about state support measures during the coronavirus pandemic:

If you do not have access to the system, get trial online access and upgrade to the Ready Solution for free.

This might also be useful:

• Reducing UTII by the amount of insurance premiums in 2020
• How to reduce the simplified tax system for insurance premiums?
• Individual entrepreneur insurance premiums for employees in 2020

• Details for paying insurance premiums in 2020
• Insurance premiums for individual entrepreneurs “for themselves” in 2020
• KBC for insurance premiums for 2020

Is the information useful? Tell your friends and colleagues

Dear readers! The materials on the TBis.ru website are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to find out how to solve your specific issue, please contact the online consultant form. It's fast and free!