Declaration on the calculation of VAT (value added tax) . The declaration is submitted quarterly. It reflects the calculation of the tax payable itself and data on the books of sales and purchases. Tax period 22 means quarter 2. This report separates tax agents and taxpayers. Be careful when filling out. Interest rates are also different - 0%, 10%, 18%. The deadline for filing a VAT return for the 2nd quarter of 2018 is July 25, 2018. Submitted electronically only.
Income tax return . Tax period 31. Declaration with a cumulative total for the entire reporting year. The general interest rate is 20%, 17% of them are deducted to the regional budget, and 3% to the federal one. The declaration reflects a report on the operations carried out to sell your company. It is necessary to indicate all the company's income and expenses, including: direct, indirect and non-operating expenses. The deadline for filing income tax returns for the 2nd quarter of 2018 is July 30, 2018. Served either through communication channels, or independently on paper.
Calculation 4-FSS . This calculation is submitted to the social insurance funds of the FSS of the Russian Germany WhatsApp Number List Federation. It contains information on the payment and calculation of the insurance premium for injuries and accidents at work. Interest rates depend on the class of risk in production. The calculation is cumulative over the course of the year. The deadline for filing the 4-FSS declaration for the 2nd quarter of 2018 is until July 20, if in paper form, and until July 25, if in electronic form. In paper form, you can submit if the number of employees in your organization is less than 25 people.
SZV-M . The report is submitted monthly, so do not forget that it will also be necessary to submit it for June - until July 15, 2018, for July - until August 15, 2018 and for August - until September 15 . Here you will need to reflect the data on the employees of your organization. Namely, full name, SNILS and TIN. You can submit SZV-M both in electronic form and on paper to the Pension Fund of the Russian Federation at the place of financial and economic activity of your organization.
Reporting for organizations and entrepreneurs on the simplified taxation system for the 2nd quarter of 2018
Organizations and individual entrepreneurs at the end of the 2nd quarter also prepare tax and accounting reports. It is necessary to submit reports for the employees of the organization to the tax authorities at the place of operation of the enterprise . First - the calculation of insurance premiums . It is necessary to reflect data on the employees of the enterprise, i.e. personalized accounting and wages with a cumulative total during the reporting year. Interest rates for compulsory pension insurance, compulsory health insurance and in case of temporary disability are also reflected with a cumulative total. The submission deadline is July 30, 2018.Do not forget that if the number of employees is more than 25 people, then the calculation is submitted strictly in electronic form. The second report is 4-FSS . It is submitted to the Social Security Fund. It also reflects the salary information of your employees with a cumulative total. It is submitted both electronically and in paper form. The deadline for submitting the 4-FSS calculation for the 2nd quarter of 2018 is until July 20 on paper, and until July 25 - in electronic form . The third report is submitted to the FIU - this is SZV-M for June. It reflects information about the people in your organization. The deadline for submission is July 15, 2018 , both in electronic and paper form. Simplified system declarationis submitted only once a year, but payment is made quarterly. The advance payment for the 2nd quarter of 2018 must be made before July 25 .