It makes sense for any accountant to know the deadlines for submitting reports for the 2nd quarter of 2020 (also called reporting for the first half of 2018). A calendar with exact dates for all types of tax and accounting reporting for the 2nd quarter of 2020 is given in this material. It is useful for all types of organizations (including LLCs) and individual entrepreneurs (IP). The reporting deadlines are presented in the form of a convenient table.
Compliance with reporting deadlines for the 2nd quarter of 2020
Violation of the deadlines for submitting reports for the 2nd quarter of 2020 to the Federal Tax Service, Social Insurance Fund or Pension Fund (or failure to submit reports at all) is a possible situation. However, legislators are constantly tightening legislation regarding the liability of organizations and individual entrepreneurs for this kind of inattention. Fines are increasing and new grounds are being introduced for blocking bank accounts. Therefore, meeting reporting deadlines is important!
The most unpleasant thing that can result from late submission of reports is the blocking of current accounts. This can happen if a tax return is not filed within 10 days of its due date. All current accounts are blocked, including foreign currency ones, even if they are in different banks. This right of inspection is provided for in paragraph 3 of Art. 76 Tax Code of the Russian Federation.
So, for example, paragraph 1 of Art. 119 of the Tax Code of the Russian Federation establishes that a delay in filing a tax return or calculating insurance premiums threatens the taxpayer with a fine of 5% of the amount of tax that was not paid on time for each full or partial month of delay. In this case, the minimum amount of the fine is 1,000 rubles, while the maximum is limited to 30% of the unpaid tax amount taken from the report data.
Other types of reporting also provide for various types of sanctions for violating the deadlines for submitting reports for the 2nd quarter of 2018.
DEADLINES FOR SUBMISSION OF BASIC REPORTING TO THE IRS IN 2020
| Report type | Period | Due dates |
| Certificates 2-NDFL | For 2020 (if it is impossible to withhold personal income tax from income) | No later than 03/01/2019 |
| For 2020 (for all paid income with attribute 1) | No later than 04/01/2019 | |
| Calculation of 6-NDFL | For 2020 | No later than 04/01/2019 |
| First quarter of 2020 | No later than 04/30/2019 | |
| For the first half of 2020 | No later than 07/31/2019 | |
| For 9 months of 2020 | No later than 10/31/2019 | |
| Calculation of insurance premiums | For 2020 | No later than 01/30/2019 |
| For the first quarter of 2020 | No later than 04/30/2019 | |
| For the first half of 2020 | No later than 07/30/2019 | |
| For 9 months of 2020 | No later than 10/30/2019 | |
| Income tax return (for quarterly/monthly reporting) | For 2020 | No later than 03/28/2019 |
| For the first quarter of 2020 | No later than 04/29/2019 | |
| For January – February 2020 | No later than 03/28/2019 | |
| For January – March 2020 | No later than 04/28/2019 | |
| For January – April 2020 | No later than 05/28/2019 | |
| For January – May 2020 | No later than 06/28/2019 | |
| For January – June 2020 | No later than 07/29/2019 | |
| For January – July 2020 | No later than 08/28/2019 | |
| For January – August 2020 | No later than September 30, 2019 | |
| For January – September 2020 | No later than October 28, 2019 | |
| For January – October 2020 | No later than November 28, 2019 | |
| For January – November 2020 | No later than 12/30/2019 | |
| VAT declaration | For the fourth quarter of 2020 | No later than 01/25/2019 |
| For the first quarter of 2020 | No later than 04/25/2019 | |
| For the second quarter of 2020 | No later than July 25, 2019 | |
| For the third quarter of 2020 | No later than October 25, 2019 | |
| Journal of received and issued invoices | For the fourth quarter of 2020 | No later than 01/21/2019 |
| For the first quarter of 2020 | No later than 04/22/2019 | |
| For the second quarter of 2020 | No later than 07/22/2019 | |
| For the third quarter of 2020 | No later than October 21, 2019 | |
| Tax declaration under the simplified tax system | For 2020 (represented by organizations) | No later than 04/01/2019 |
| For 2020 (represented by individual entrepreneurs) | No later than 04/30/2019 | |
| Declaration on UTII | For the fourth quarter of 2020 | No later than 01/21/2019 |
| For the first quarter of 2020 | No later than 04/22/2019 | |
| For the second quarter of 2020 | No later than 07/22/2019 | |
| For the third quarter of 2020 | No later than October 21, 2019 | |
| Declaration on Unified Agricultural Tax | For 2020 | No later than 04/01/2019 |
| Declaration on property tax of organizations | For 2020 | No later than 04/01/2019 |
| Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2020 | No later than 04/30/2019 |
| For the first half of 2020 | No later than 07/30/2019 | |
| For 9 months of 2020 | No later than 10/30/2019 | |
| Transport tax declaration (submitted only by organizations) | For 2020 | No later than 02/01/2019 |
| Land tax declaration (submitted only by organizations) | For 2020 | No later than 02/01/2019 |
| Single simplified declaration | For 2020 | No later than 01/21/2019 |
| For the first quarter of 2020 | No later than 04/22/2019 | |
| For the first half of 2020 | No later than 07/22/2019 | |
| For 9 months of 2020 | No later than October 22, 2019 | |
| Declaration in form 3-NDFL (submit only individual entrepreneurs) | For 2020 | No later than 04/30/2019 |
If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99). For example, financial statements for 2018 must be submitted no later than April 1, 2020 inclusive (March 31 is a day off).
Insurance contributions for pension and health insurance
SZV-M Information about the insured persons Resolution of the Board of the Pension Fund of the Russian Federation dated 02/01/2016 No. 83p May 15June 15
July 15
DSV-3 Register of insured persons for whom additional insurance contributions for a funded pension are transferred and employer contributions are paid Resolution of the Board of the Pension Fund of the Russian Federation 06/09/2016 No. 482p July 20 Calculation of insurance premiums Order of the Federal Tax Service of Russia No. ММВ-7-11/ dated 10.10.2016 July 30REPORTING SCHEDULE IN THE 4TH QUARTER OF 2020
| When to take it | What's for rent | Who rents |
| October 15 | SZV-M for September | All employers |
| October 21 | Unified simplified tax return for the 3rd quarter | Organizations that have no objects of taxation and no turnover in the bank or at the cash desk |
| Water tax declaration for the 3rd quarter | Companies and individual entrepreneurs from the list of Art. 333.8 Tax Code of the Russian Federation | |
| Declaration on UTII for the 3rd quarter | Payers of UTII | |
| Electronic journal of invoices for the 3rd quarter | Forwarders, intermediaries and developers | |
| 4-FSS for nine months on paper | Policyholders with a payroll number of no more than 25 people | |
| the 25th of October | VAT return for the 3rd quarter | VAT payers and tax agents |
| 4-FSS for nine months in electronic form | Insurers with a payroll of more than 25 people | |
| 28 of October | Income tax return for September or nine months | Organizations on OSNO |
| Tax calculation for income tax for September or nine months | Companies on OSNO in relation to income and taxes of foreign companies | |
| October 30 | Calculation of insurance premiums for nine months | All employer-insurers |
| Calculation of property tax on advance payments for the 3rd quarter | Taxpayers | |
| October 31 | 6-NDFL for nine months | Tax agents |
| 15th of November | SZV-M for October | All employer-insurers |
| November 28 | Income tax return for October | Organizations that report monthly |
| Tax calculation for income tax for November | Tax agents for income tax | |
| December 16 | SZV-M for November | All employer-insurers |
| December 30th | Income tax return for November | Organizations that report monthly |
| Tax calculation for income tax for November | Tax agents for income tax |
Deadlines for submitting reports to the Pension Fund and the Social Insurance Fund
VAT, excise taxes and alcohol
Presentation of the log of received and issued invoices in the established format in electronic form for the first quarter of 2020. The log is submitted by non-VAT payers, taxpayers exempt under Article 145 of the Tax Code, not recognized as tax agents, in the case of issuing and (or) receiving invoices by them - invoices when carrying out business activities under intermediary agreements. Clause 5.2. Article 174 of the Tax Code of the Russian Federation July 20 Submission of a tax return on indirect taxes when importing goods into the territory of the Russian Federation from the territory of the member states of the Eurasian Economic Union Order of the Ministry of Finance of the Russian Federation No. 69n dated 07/07/2010 May 21June 20
July 20
Tax return on value added tax Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/ dated 10/29/2014 (as amended on 12/20/2016) July 25 Tax return on excise duties on ethyl alcohol, alcohol and (or) excisable alcohol-containing products Order of the Federal Tax Service of the Russian Federation No. ММВ- 7-3/ from 01/12/2016May 25June 25
July 25
Tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles Order of the Federal Tax Service of the Russian Federation No. MMV-7-3/ dated 01/12/2016 May 25June 25
July 25
Submission of declarations on alcohol (with the exception of declarations on the volume of grapes) Decree of the Government of the Russian Federation of 08/09/2012 N 815 (as amended on 05/13/2016) July 20Results
The deadline for submitting the 4-FSS for the 4th quarter of 2020 falls on 01/20/2020 if the report is submitted in paper form. It is advisable to submit the electronic 4-FSS no later than January 24, 2020, since the deadline for reporting falls on a weekend, and the postponement of the deadline is not established by law. Late reporting may result in a fine for the policyholder.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381
- Order of the Federal Insurance Service of the Russian Federation dated March 29, 2019 No. 133
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Income tax
Tax return for income tax of organizations calculating monthly advance payments on actually received profitOrder of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/28 MayJune 28
July 30
Tax return for income tax of organizations for which the reporting period is the first quarter, half a year and nine months Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/30 July Tax calculation (information) on the amounts of income paid to foreign organizations and withheld taxes (if calculation of monthly payments) Order of the Federal Tax Service of Russia dated 03/02/2016 No. ММВ-7-3/28 MayJune 28
July 30
Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/July 30 Tax return for income tax of a foreign organization Order of the Ministry of Taxes of the Russian Federation dated January 5, 2004 No. BG-3-23 /July 130 Tax return on income received by a Russian organization from sources outside the Russian Federation Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 23, 2003 No. BG-3-23/28 MayJune 28
July 30
REPORTING SCHEDULE IN THE 3rd QUARTER 2020
| When to take it | What's for rent | Who rents |
| July 15 | SZV-M for June | All employer-insurers |
| July 22 | 4-FSS for half a year on paper | Employers with an average number of employees of no more than 25 people |
| Water tax declaration for the 2nd quarter | Companies and individual entrepreneurs from the list of Art. 333.8 Tax Code of the Russian Federation | |
| Unified simplified tax return for the 2nd quarter | Organizations that have no objects of taxation and no turnover in the bank or at the cash desk | |
| Declaration on UTII for the 2nd quarter | Payers of UTII | |
| Electronic journal of invoices for the 2nd quarter | Forwarders, intermediaries, developers | |
| July 25 | 4-FSS for half a year in electronic form | Employers with an average number of employees of more than 25 people |
| VAT return for the 2nd quarter | VAT payers and tax agents | |
| July 29 | Half-year income tax return | Companies on OSNO |
| Income tax return for June | Companies that report monthly | |
| Tax calculation for income tax for June or 2nd quarter | Tax agents for income tax | |
| July 30 | Calculation of insurance premiums for half a year | All employers |
| Calculation of property tax on advance payments for the 2nd quarter | Taxpayers | |
| July 31 | 6-NDFL for half a year | Tax agents for personal income tax |
| August 15 | SZV-M for July | All employers |
| August 28 | Income tax return for July | Organizations that report monthly |
| Tax calculation for income tax for July | Tax agents for income tax | |
| 16 of September | SZV-M for August | All employers |
| September 30th | Income tax return for August | Organizations that report monthly |
| Tax calculation for income tax for August | Tax agents for income tax |
