Term of construction for the 4th quarter. The Ministry of Finance has guessed the terms for issuing a declaration with VAT

Until 2015, the fate of the world with the MDV required strengthening the connection, including electronic channels. There is a difference between organizations and individual entrepreneurs who are in a formal supply mode, as well as “prostitutes” who issue invoices. The deadline for issuing the MDV is no later than the 20th day of the month following the quarter.

How will it be in 2015:

It will be possible to renew the MPE from the MPE no later than the 25th day of the month following the quarter that has passed. Then the valid period of reporting will be extended for five days.

You can call before the 25th for 2014. Calculation for 2014 will be possible no later than 26 June 2015 (the 25th day falls within the same week). Accepted by the law, there are no necessary guards to prevent such a thing from happening.

With the fate of March 1, 2015, the “paper’s” declaration of the maximum permissible limit was created and is considered unwritten. This threatens with greater fines, and it means that the Federal Tax Service inspectors can block r/r organizations.

New terms for payment of maximum permissible income from 2015

Before changing the maximum allowances, which are discussed, it is necessary to pay in equal parts over the course of three months coming after the quarter. The payment term is no later than the 20th of each month, so it was until 01/01/2015. However, for individuals overinsurance under paragraph 5 of Article 173 of the Tax Code of the Russian Federation (for example, those who are not a tax payer or have decided to pay the tax, but have submitted a buyer’s invoice), the payment procedure is different. They may pay the tax not in installments, but in a single payment - later than the 20th day of the month following the quarter.

From 1st September 2015, the term of payment of the tax will be extended for 5 days. There is a price for paying the tax and those who do not pay the tax either by paying the tax or by submitting the buyer's invoice. You must pay the maximum allowance before the 25th of the month following the quarter. Starting from today 2015, the PDV can be paid no later than the 26th (since the 25th of June 2015 falls on the week).

The end of the first quarter of 2015 has arrived. Accountants and other financial practitioners of enterprises are beginning to worry about the order and terms of the legal requirements. Unfortunately, the administration of this obligatory payment has changed a lot. About the main features of the payment of MTC by Russian companies, the new rules are described in this article.

When should I submit a tax declaration and pay the maximum permissible limit?

From now on, all Russian companies that operate as legal entities will be required to submit tax declarations to the Federal Tax Service no later than the 20th day of the month following the high quarter. So for the first quarter, the document will need to be prepared before the 20th quarter.

The MDV must be entered before the treasury before the 25th day of the month following the quarter.

As of now, all tax declarations will be transferred to electronic format, with the following connection:

Varto also points out two main features of the new EDV declarations:

• In documents of the updated form, data on purchase and sale books may be displayed;
• For information from the journal of invoices, the fields are also visible.

Varto note that keeping logs of invoices in 2015 is difficult:

• Organizations that engage in intermediary activities in the supply of transport expeditions;
• Companies that mediate commission and agency agreements;
• Companies that act as forgetters behind projects.

Whenever there is a need for legal entities that maintain journals of invoices, they have the right to submit additional documents to the authorities for approval.

Taxation and procedure for updating the maximum permissible limit

Even serious nutrition, which affects the care of rich large organizations, and the supply of health services, on which they may have the right to insure the 2015 births from the PDV. What can be meant by this:

• Again, it is recommended that you take a bath before you wash it;
• Representative expenses and expenses for staffing can also ensure a change in the PDV amount.

Due to the new rules, the mandatory driving limit can be rescheduled. Thus, you can declare your right to change the amount of the obligatory payment within three years from the moment the act of acquisition and importation of goods, services, labor, and mining rights was issued.

The procedure for updating the maximum permissible limit is also the same. Nina looks like this:

• If a company withdraws a tax payment in the 1st month of a significant quarter, it can extend the maximum allowance for the remaining quarter until the tax is settled;
• If the update ends on the 2nd or 3rd month, then the renewal will take place in which quarter.

Thus, in 2015, all legal entities will be required to pay the PDV no later than the 25th of the month following the high quarter. Previously, the 20th served as a reference point. In addition, an important innovation was the transition to electronic declarations, which formed the basis of tax administration in 2015 for all legal entities.

Submittal period with taxation for added property

The tax period (including for paid taxes, which constitute the obligations of tax agents, and also tax agents) is set as quarter.

The procedure is to pay the tax to the budget

The procedure is to pay the tax to the budget
(Article 174 of the Tax Code of the Russian Federation)

1. Payment of the tax for operations, the known object of the taxation is in accordance with paragraphs 1-3 of paragraph 1 of Article 146 of the Tax Code, in order for the Russian Federation to monitor the deposits of the skin tax period from the actual implementation ї (transfer) of goods (viconanne, which includes for household needs, work, taxes, including for household needs, services) for the past tax period in equal parts no later than the 25th day of every three months, coming after the previous tax period, unless otherwise provided for in Chapter 21 of the Tax Code.

When goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, the amount of the tax, which contributes to the payment to the budget, is paid in accordance with the Ministry of Foreign Affairs legislation new union and legislation of the Russian Federation about the Mitna on the right.

2. The amount of the donation, which contributes to the payment to the budget, for sales operations (transfer, purchase, supply for consumption) of goods (work, services) in the Russian Federation, is paid for by the tax payer in the supply organs.

3. Tax agents (organizations and individual entrepreneurs) make payment of the tax amount at the place of their location.

4. Payment of the tax by the persons designated in clause 5 of Article 173 of the Tax Code, to look after the bags of the skin tax period arising from the regular sale of goods (work, services) for the past tax period.

Whenever work (services) is carried out in the territory of the Russian Federation, tax payers are foreign persons who do not appear in the tax authorities as tax payers, payment of taxes How to get involved with tax agents instantly with a payment (over-exchange) of koshti to such tax payers.

The bank that serves the deposit agent has no right to accept a new authorization for the transfer of funds for the payment of paid taxes, if the filing agent has not also submitted to the bank a warrant for the payment of the tax from the account opened in which bank for the sufficiency of funds to pay the entire tax amount.

Submitting a filing declaration

5. Tax payers (represented by tax agents), and persons assigned to Clause 5 of Article 173 of the Tax Code of the Russian Federation, requests for filing to the filing authorities in place of their appearance in a separate filing declaration in the established format in electronic form via telecommunication channels, communication through an electronic document management operator, regardless of the average number of workers in the lines no later than the 25th day of the month following the previous tax period.

6. Submission agents, or those who are tax payers, who are subject to the tax payer's obligations related to the assessment and payment of taxes, are required to submit taxes to the tax authorities in place of their respective taxes at the declaration at the lines no later than the 25th day of the month following the previous tax period. Indicated in this paragraph, individuals starting from the first quarter of 2015 are required to submit a tax declaration in the established format in electronic form via telecommunication channels via an electronic document management operator independently from The average number of practitioners has been placed and (or) taken away from them. - invoices for the current production activity on the measles of another individual:


Chapters 23, 26.1 and 26.2 of the Tax Code of the Russian Federation

7. Foreign organizations, based in the Russian Federation, will have a number of strengthened affiliates, independently select an affiliate, and will then submit filing declarations and pay taxes The current record of the operations of all those located in the Russian Federation and the strengthened branches of a foreign organization. Foreign organizations inform about their choice in a written form to the submitting authorities at the place of location of their branch offices in the Russian Federation.

Submission to the magazine of the removed and displayed invoices

Submission to the magazine of the removed and displayed invoices

8. Individuals who are not tax payers, tax payers, who are exempt from the obligation of the tax payer, associated with the assessments and payment of the tax, not recognized by tax agents, they are required to submit a separate log to the department of withdrawal and issuance of invoices at any time, and (or) the withdrawal of invoices during the current undertaking activity for the harm of another individual :

on the basis of commission agreements, agency agreements that transfer the sale and (or) acquisition of goods (work, services), mining rights in the name of the commissioner (agent),

what are the basis of transport expedition agreements (as according to the tax base established by Chapters 23, 26.1 and 26.2 of the Tax Code of the Russian Federation, the income warehouse is insured for income as a wine-grower in each of the transport expedition agreements),

and also, at the hour of death, the function of the forgetter.

Logs of the received and issued invoices are submitted to the designated delivery authorities in the prescribed format in electronic form via telecommunication channels via an electronic document management operator. It is important to look at the average number of workers in the rows no later than the 20th day of the month following the previous tax period.

About the procedure for submitting a declaration with the maximum allowance, as well as the journal of the withdrawal and submission of invoices. sheet of the Federal Tax Service of Russia dated 04/08/2015 N GD-4-3/5880.

Submitted information about the planned amount of MDV and factors that will be applied to them before payment

Submitted information about the planned amount of MDV and factors that will be applied to them before payment

Sovereign corporations and joint stock partnerships with sovereign participation, listed in paragraphs 1 and , appendix No. 2 to the order of the Russian Federation dated November 21, 2013 N 2141-r, submit to the tax authorities for notification planned for payment (vіdshkoduvannya) of the amount of maximum allowance and deposits with them factors.

The message is given before the 1st serpnya of the zodiac (current) doom and until the 1st serpnya of the doom coming after the doom.

For information that is given up to 1 sickle, the following is indicated:

- actual collection (draining) of the tax in the 1st and 2nd quarters of the in-line rock;

- it is predicted that the tax will be collected in the III-IV quarters of the in-line flow and in the I-IV quarters of the current fate during the winter period.

Notifications submitted before the 1st week include:

- on a quarterly basis, the actual collection (payment) of the tax from the living quarters;

- quarterly clarification of the forecast for the recovery (draining) of the river flow coming during the winter period.

Securing tax revenues to budgets

Securing tax revenues to budgets
(Article 56 of the Budget Code of the Russian Federation)

The contribution to the added value extends the coverage of the federal budget to the standard of 100%.

Terms for filing a declaration and paying the maximum allowance for 2015

We would like to remind you that the correct term is given for the river volume, as the volume for the 4th quarter of 2015 is also called.

• Until June 20, 2016 you need to submit Form 4-FS for the 4th quarter of 2015. (as you create it from paper), until June 25, 2016. for the 4th quarter of 2015 (where you are using your email) FSS.

• Until June 20, 2016 you need to submit to the Federal Tax Service to the average number of personnel. For failure to submit the form, you will not only pay a fine of 1,000 rubles, but within 5 working days from the day of the accidental delivery, I will block your account.

• Before the 25th day you need to submit a declaration with the PDV, it will be submitted electronically, in zero form. For not submitting the form, you will not only pay a fine of 1,000 rubles, but within 5 working days from the day of the accidental delivery, I will block your account.

• Before February 1, 2016, you need to submit a transport tax declaration for 2015 to the Federal Tax Service. For not submitting the form, you will not only pay a fine of 1,000 rubles, but within 5 working days from the day of the accidental delivery, I will block your account.

• Before February 15, 2016, you need to submit to the Pension Fund for the RSV-1 form and personal data for the 4th quarter of 2015.

• Before February 28, 2016, you must submit a profit declaration for 2015 to the Federal Tax Service. For not folding the form, you will pay not only a fine of 1,000 rubles, but also within 5 working days from the day of untimely delivery, I will block the opening slot.

• Before March 30, 2016, you must submit a tax return for 2015 to the Federal Tax Service. For not folding the form, you will not only pay a fine of 1,000 rubles, but within 5 working days from the day of the undue delivery, I will block the slot.

• Before March 30, 2016, it is necessary to submit a register to the Federal Tax Service for the form of 2 personal income tax for citizens of Russia for 2015. For failure to submit the form, you will pay not only a fine of 1,000 rubles. I’ll block Rozrakhunkov’s rakhunok.

• Until March 31, 2016, you must submit a declaration under the simplified tax system for 2015 to the Federal Tax Service. For not folding the form, you will pay not only a fine of 1,000 rubles, but also within 5 working days from the day of untimely delivery, I will block the opening slot.

• Before March 31, 2016, you must submit your accounting records for 2015 to the Federal Tax Service. For not folding the form, you will not only pay a fine of 1,000 rubles, but within 5 working days from the day of the undue delivery, I will block the slot.

• Before the 15th quarter of 2016, you must submit to the FSS an Application for confirmation of the main type of activity for 2016.

2014 was rich in changes, including up to 21 chapters of the Tax Code of the Russian Federation, as well as Resolution No. 1137. About the most significant of them, which have been introduced since the 1st of 2015, read the statistics of auditors “Legal Audit”.

Intermediaries maintain logs of rejected and issued invoices.

Primary tax payers no longer keep a log of rejected and issued invoices (changes in paragraph 3 of Article 169 of the Tax Code of the Russian Federation were introduced by Federal Law dated April 20, 2014 N 81-FZ). Removed and posted invoices will be registered in the book of sales and purchases.

Logs will be maintained only by intermediaries (including those from the obligatory tax payer or not by the tax payer), if the invoices are issued and received by them during the current business and activity on the measles of another individual. We are talking about commissioners, agents, transport forwarders and forgetters (technical assistants) (amendments were made to clause 3.1 of Article 169 of the Tax Code of the Russian Federation by Federal Law dated July 21, 2014 N 238-FZ). In the journals of deleting and issuing invoices, designated individuals are registered in addition to the “transit” invoices for the purchase (sales) of goods (work, services) for the commissioner. Invoice sheets for your wine city are reflected by them in the sales book without entering the posted invoice sheets into the journal, and invoice sheets withdrawn from the purchase of goods (work, services) for their own activities - in the purchase book nesnyenya to the journal of the removal of rackets - invoices .

Thus, since 2015, these magazines are used for registering “foreign” transit invoices, but sales and purchases are not registered with the book.

Nova z 2015 roku

Information from published magazines since 2015, the order of data from the book of sales and purchases, will be included before the filing of a declaration with the maximum allowance (Federal Law dated June 28, 2013 N 134-FZ, Article 174 of the RF Procedural Code, amended clause 5.1.).

In connection with this, there will be a greater number of sections of the declaration from 7 to 12. Before the warehouse there will be sections that include opened information from the purchase book and the book of sales of paid contributions, to the magazine the removal and placement of rackets-invoices for operations carried out by intermediaries on the cost of the third. osib.

Currently the FNP Order is dated 10/29/2014. N ММВ-7-3/558@, which approved a new form of filing declaration with PDV. The declaration in a new form must be submitted starting in the 1st quarter of 2015.

A great deal of information is practically impossible to put on paper. It is obvious that the standards associated with these buildings will be enforced. So, since 2015, when a filing declaration is submitted on paper, such a declaration is not considered to be filed (changes to clause 5 of article 174 of the Russian Federation PC introduced by Federal Law dated November 4, 2014 N 347-FZ). These rules should be updated and the tax returns filed after 2015 will be clarified. We remember that the fine for failure to submit a tax return is no less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation). In 2014, the fine for a paper declaration was imposed under Article 119.1 of the Tax Code of the Russian Federation and became 200 rubles (sheet of the Federal Tax Service of Russia dated April 11, 2014, No. OD-4-15/6831).

In addition, intermediaries will submit to the filing authorities, in place of their own form, a corresponding journal for the receipt and placement of invoices in electronic form in the lines no later than the 25th day of the month that falls upon us zero filing period (change at clause 5 of article 174 PC ) of the Russian Federation introduced by Federal Law dated November 29, 2014.

The deadline for submitting declarations and tax payment lines has been moved to the 25th

The change was made to Article 174 of the Tax Code of the Russian Federation by Federal Law dated November 29, 2014 N 382-FZ.

From the 1st day of 2015, the tax return must be submitted to the tax authority no later than the 25th day of the month following the previous tax period. The tax must be paid no later than the 25th day of every three months following the tax period.

It is permissible to comply with the maximum permissible limit for late rash invoices.

Truly revolutionary changes were introduced to Article 172 of the Tax Code of the Russian Federation by Federal Law dated November 29, 2014. N 382-FZ.

Since 2015, the law has enshrined the right of the tax payer to pay late invoices.

If the invoices are withdrawn by the buyer from the seller of goods (work, services), mining rights after the completion of the filing period in which they are accepted, and before the filing of the filing declaration with PDV for the instructions, then the buyer has the right to accept and before recovery I will collect the donation of such goods (work, services), mining rights from the tax period in which the goods (work, services) were assigned, mining rights were adopted in accordance with the provisions of Article 172 of the Tax Code of the Russian Federation.

In addition, the period of acceptance of MPE before release has been clarified. VIRAKHUVANNY PDV is able to bouti declared in Podtatskovikh periodes at the strokes TROKh Rockyv Priyatty on the Oblik Podbaniki Podatkiv on the Teritator of the Russian Federation (Robit, Oddg), the minimum of the rights of the goods, imported by them. Previously, this position was upheld by the Supreme Arbitration Court of the Russian Federation (clause 27 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33).

The update of the maximum permissible limit by exporters has been limited

As of 1 June 2015, the rule on updating the maximum permissible limit (MDV) previously adopted prior to registration for goods (works, services) that must be applied before export operations has come to an end. Additional changes were made to paragraph 3 of Article 170 of the Tax Code of the Russian Federation by Federal Law dated November 24, 2014. N 366-FZ.

As of 1 June 2015, it is no longer necessary to comply with the earlier adoption of the maximum allowance limit for goods that are subject to exportation.

Changes made to Resolution No. 1137

From 1 June 2015 to the Decree of the Russian Federation dated November 29, 2014. N 1279 changes are made until the Decree of the Russian Federation dated December 26, 2011. N 1137 “About the formation of rules for filling (keeping) documents to be established when regulating the maximum allowance.” The amendments apply to the issuance of invoices for the purchase (sale) of goods (work, services, rights) by a commission agent (agent) from several sellers (buyers).

You will allow the sale by a commissioner (agent) of goods (work, services, mining rights) in the name of two or more buyers from the invoice of the commissioner, specify data from the number of invoices issued by the Isioner to buyers.

When a commissioner (agent) purchases goods (work, services, mining rights) in his own name from two or more sellers from the invoice, the commissioner (principal) is assigned by him, the commissioner (agent) has the right to indicate data number of folded textures for new sellers.

Additional information (name, place of origin, IPN, details of payment documents, etc.) is indicated through the sign “;” (a speck with a clod).

In addition, it has been legalized the possibility of specifying additional information in invoice documents, including the details of primary business documents, in order to save the invoice form.

We tried to systematize the main changes to the MDV from 1st June 2015, introduced by the Federal Laws to the 21st chapter of the Tax Code of the Russian Federation in 2014. The auditors of “Pravovest Audit” are always happy to inform you about all the food you need!