We remind you of the deadlines for submitting reports to regulatory authorities and the deadlines for paying taxes for 2017 (4th quarter of 2017). Violation of the deadline for submitting tax reports threatens not only a fine, but also blocking of bank accounts. Our article will help you not to miss the deadline for submitting certain reports to regulatory authorities.

Deadlines for submitting reports to the Federal Tax Service and paying taxes for the 4th quarter of 2017 (for 2017)

Deadlines for submitting financial statements for 2017
Accounting statements for 2017 should be submitted to the Federal Tax Service no later than April 2, 2018.
Also, financial statements must be submitted to the statistical authorities (Rosstat) no later than April 2, 2018.

Deadlines for submitting information on the average number of employees for 2017
Submission deadline information about the average number of employees for 2017 – no later January 22, 2018.
Newly created or reorganized organizations will also be required to submit information by the 20th day of the month following the month of registration.

Deadlines for submitting VAT returns and deadlines for paying VAT for the 4th quarter of 2017.
Tax VAT declaration must be submitted no later than January 25, 2018.
VAT payment deadline for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the tax amount accrued for the 4th quarter of 2017).

Deadlines for submitting income tax reports for 2017 (terms for payment of income tax)
Tax income tax return for 2017 (4th quarter of 2017) shall be submitted no later than March 28, 2018.
The deadline for paying income tax for 2017 (Q4 2017) is no later than March 28, 2018.

Deadlines for submitting calculations for insurance premiums for the 4th quarter of 2017.
Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2017.
Send declaration according to the simplified tax system for 2017 organizations required no later than April 20, 2018.
Send declaration according to the simplified tax system for 2017 individual entrepreneurs necessary no later than May 3, 2018 (since April 30, 2018 is a day off).

Organizations and individual entrepreneurs using the simplified tax system must pay an advance tax payment no later than May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.

Deadlines for submitting reports and paying taxes when applying UTII for the 4th quarter of 2017.
Send UTII declaration for the 4th quarter of 2017 is required no later than January 22, 2018.
You must pay the UTII tax for the 4th quarter of 2017 no later than January 25, 2018.

Deadlines for submitting reports 6-NDFL and 2-NDFL for 2017 (4th quarter of 2017).
For 2017 it is necessary to pass certificates 2-NDFL and quarterly form 6-NDFL
Organizations and individual entrepreneurs must submit information to the tax authorities for 2017 for all individuals who received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.

Deadlines for submitting the 3-NDFL declaration for 2017.
Individual entrepreneurs who did not have employees in 2017 and did not make payments to individuals submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.

Deadlines for submitting reports and paying property taxes for 2017.
Tax property tax declaration for 2017 must be submitted no later than March 30, 2018.
Payers of property tax are companies with property on their balance sheet; the tax payment deadline is no later than March 30, 2018.

Deadlines for submitting reports and paying land tax for 2017.
Send land tax declaration
Land tax for 2017 must be paid no later than February 10, 2018.

Deadlines for submitting reports and paying transport tax for 2017.
Send transport tax declaration for 2017 is required no later than February 1, 2018.
Transport tax for 2017 must be paid no later than February 1, 2018.

Deadlines for submitting a single simplified declaration for 2017.
The unified simplified tax return for the 4th quarter of 2017 is submitted no later than January 22, 2018
This declaration is submitted only if at the same time:
- there was no movement of funds in current accounts and in the cash register;
- there were no objects of taxation for the taxes for which they are recognized as payers.

Deadlines for submitting reports to funds and paying insurance premiums for the 4th quarter of 2017

Individual entrepreneurs who have employees, as well as all organizations must pay insurance premiums monthly and submit reports to regulatory authorities quarterly (monthly). If insurance premiums and wages were not calculated in the reporting quarter, then you will need to submit a zero declaration.

Deadline for submitting reports to the Social Insurance Fund for the 4th quarter of 2017.
Since 2017, contributions for occupational diseases and injuries remain under the jurisdiction of the Social Insurance Fund. Reporting to the Social Insurance Fund since the 1st quarter of 2017 has been submitted in an abbreviated form.
On paper due no later than January 22, 2018
Electronically due no later than January 25, 2018

The FSS also needs to provide confirmation of the main activity no later than April 16, 2018. This kit includes:
- Statement indicating the main type of activity
- Certificate confirming the main type of economic activity with calculation
- A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)

Deadline for submitting reports to the Pension Fund for 2017 (4th quarter of 2017).

Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting month. Delivery dates in the 1st quarter of 2018:
SZV-M for December 2017 – no later than January 15, 2018
SZV-M for January 2018 – no later February 15, 2018
SZV-M for February 2018 – no later than March 15, 2018

Deadlines for submitting the SZV-STAGE form for 2017.
Information on the insurance experience of insured persons for 2017 must be sent no later than March 1, 2018.

Deadlines for submitting the EFA-1 form for 2017.
Information on the policyholder submitted to the Pension Fund for maintaining individual (personalized) records for 2017 must be sent no later than March 1, 2018.

Deadlines for payment of insurance contributions to funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums monthly until the 15th of the month, following the month of assessment of contributions. If the 15th is a non-working day, then the deadline is considered to be the next working day.
Deadlines for payment of contributions to the funds for the 4th quarter of 2017 are until November 15 (for October), until December 15 (for November), until January 15 (for December).

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In this material, the reader will find deadlines for submitting reports for the 3rd quarter of 2016 for individual entrepreneurs and organizations.

Let us remind you that according to the tax calendar for 2016-2017, for the specified period, policyholders and taxpayers, in accordance with the current legislation of the Russian Federation, must submit reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

It should be noted that some reports for the specified period are submitted within a time frame depending on the method of reporting: electronically or in paper form.

Also, before giving specific deadlines for submitting reports for the 3rd quarter of 2016, let us remind you that if the deadline falls on a weekend or holiday, it is postponed to the next working day following the weekend.

What reports are submitted for the 3rd quarter of 2016?

Employers and insurers are required to submit the following reports for the third quarter of 2016:

• UTII declaration - for individual entrepreneurs and organizations working on this taxation system. Download . Question related to submitting a zero UTII declaration;
• VAT declaration for VAT payers. Instructions for filling out and form;
• 6-NDFL for employers. Instructions for filling, sample and form;
• RSV-1 for employers. Can be downloaded on this page;
• 4-FSS for employers. Details and ;
• SZV-M for employers. Nuances of filling out the form;

Explanations

If the average number of employees is less than the established limit for filing reports exclusively in electronic form, then the person has the right to choose the form and method of reporting at his own discretion.

As a general rule, filing a VAT return must be done exclusively electronically. The only exception is the case when this report is submitted by a tax agent who does not pay VAT. That is, when an individual entrepreneur or organization is exempt from paying VAT, according to Art. 145 of the Tax Code of the Russian Federation or applies a special tax regime. In this situation, the return can be filed either in paper or electronic form, at the discretion of the taxpayer.

Based on the results of reporting and tax periods. How often do I need to provide information? What deadlines apply in 2017? Let's look into the nuances further.

Corporate income tax 2017: due date

According to stat. 285 of the Tax Code, the tax period for income tax is a year, and the reporting period varies depending on the method of calculating fiscal amounts. In general cases, the reporting period is recognized as a quarter, half a year and 9 months. For those taxpayers who calculate an advance every month from the actual profit received, a month (one, two, and so on until the end of the current year).

The need to submit declarations is established in paragraph 1 of the statute. 289. It does not matter whether the enterprise has or does not have an amount to pay to the budget, how taxes or advances are calculated. If an organization is recognized as a profit tax payer, it is in any case obliged to submit to the Federal Tax Service a final declaration and interim reporting based on the results of each period. If there is no activity, a zero form with dashes is submitted.

The deadline for submitting income tax calculations for the reporting period is no later than 28 days (calendar) from the end of the period (clause 3 of Article 289). Companies that transfer quarterly advance payments and legal entities that pay advances monthly with subsequent additional payment of the difference based on the results of the reporting quarter are required to report in this manner. If the company pays advances to the budget from actual profits, declarations should be submitted every month before the 28th. The deadline for filing the annual declaration is the same - until March 28 (clause 4 of Article 289).

Pay attention! If the enterprise includes EP (separate divisions), general reporting is submitted at the end of each period to the Federal Tax Service at the place of registration of the “head” company with the distribution of data by EP (clause 5 of Article 289).

Income tax – deadlines for filing returns 2017

Submission period	Last day for reporting
For taxpayers who transfer advances quarterly, as well as companies who pay advances monthly with subsequent additional payments
	No later than 28.04
Half year
For taxpayers who transfer advances monthly from the actual amount of profit received
One (January)	No later than 28.02
Two (January to February)	No later than 28.03
	No later than 28.04
	No later than 29.05
	No later than 28.06
	No later than 28.07
	No later than 28.08
	No later than 28.09
	No later than 30.10
	No later than 28.11
Eleven	No later than 28.12
Twelve	No later than 03/28/18

Pay attention! In accordance with the order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/572@ dated October 19, 2016, tax period 31 for income tax means the presentation of a report for six months, while tax period 33 for income tax means for 9 months. Accordingly, the value 21 means 1 quarter, and 34 means the year. A complete list of coding is contained in Appendix 1 of the Order.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by tax officials
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

Reporting	Where to take it	Frequency of reporting and deadlines
VAT declaration	To the Federal Tax Service	The tax period for VAT is quarterly. Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments within 3 months following the reporting quarter. Pay VAT by the 25th of each month following the reporting period. The deadlines and procedure for filing a declaration, as well as the deadlines for paying VAT, are established by the Tax Code of the Russian Federation: Article 163, Article 174.
Income tax return	To the Federal Tax Service	The income tax return is submitted quarterly. In 2017, the income tax return must be submitted: Organizations that make monthly advance payments for income tax are required to submit declarations monthly no later than 28th day of the month following the reporting month. The deadlines and procedure for filing a declaration, as well as the deadlines for paying advance payments and taxes are established in Articles 287 and 289 of the Tax Code of the Russian Federation.
Property tax declaration	To the Federal Tax Service	The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, half a year and nine months of the calendar year. The reporting deadlines, the procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property taxes is regulated by the Tax Code of the Russian Federation: Article 386, Article 383.
Transport tax declaration	To the Federal Tax Service	The procedure and terms for payment of transport tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 357, Article 363.
Land tax declaration	To the Federal Tax Service	The procedure and deadlines for paying land tax are established by the constituent entities of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: Article 388, Article 397.
Form 6-NDFL	To the Federal Tax Service	The tax period for personal income tax is a calendar year. Personal income tax reporting in 2017 in Form 6-NDFL is submitted quarterly. Form 6-NDFL must be submitted in 2017: The annual calculation in form 6-NDFL is due no later than April 1 of the year following the reporting period.
Unified calculation of insurance premiums	To the Federal Tax Service	A unified calculation of insurance premiums is submitted to the Federal Tax Service quarterly, starting from the first quarter of 2017: based on the results of the first quarter, half a year, nine months and a calendar year. All organizations that have employees submit reports. A single calculation of insurance premiums is submitted to the Federal Tax Service in 2017: This calculation has almost completely replaced reporting 4-FSS.
Form 2 - Personal income tax	To the Federal Tax Service	Personal income tax report according to form 2-NDFL is rented 1 (one) time per year. Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.* Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.* If the number of employees is more than 25 people, reporting is submitted electronically. If less than 25 - in paper form. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230.
Information on the average number of employees	To the Federal Tax Service	Organizations need to provide information on the average number of employees until January 20, 2017. Information is provided 1 (one) time per year.
Form 4-FSS	In the FSS	In 2016, all LLCs with employees on staff reported to the Social Insurance Fund based on the results of the quarter, half of the year, 9 months and a year. In 2017, the report on Form 4-FSS must be submitted once. The report on Form 4-FSS for 2016 is submitted: Instead of a report in Form 4-FSS, a Unified calculation of employee insurance contributions has been introduced, which must be submitted to the Federal Tax Service starting from the 1st quarter of 2017.
Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases	In the FSS	In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted quarterly to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund starting from the 1st quarter of 2017: Based on the results of 2016, such a calculation does not need to be provided, since it is submitted as part of Form 4-FSS (see above).
Confirmation of main activity	In the FSS	To confirm the main type of economic activity, the following documents are provided: Statement; Confirmation certificate; A copy of the explanatory note to the balance sheet for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.
Report on form RSV-1	To the Pension Fund	In 2017, a report in form RSV-1 must be submitted to the Pension Fund only 1 (one) time in 2016. Deadline for submitting RSV-1 for 2016: no later than 02/15/2017 in paper form; No later than 02/20/2017 in electronic form. In 2017, there is no need to submit quarterly reports in form RSV-1 to the Pension Fund. Instead of RSV-1, you need to submit a Unified Calculation of Insurance Contributions to the Federal Tax Service.
Reporting according to the SZM-M form	To the Pension Fund	Reporting to the Pension Fund of Russia in 2017 in the SZV-M form is submitted no later than the 15th day of the month following the reporting month.

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Accounting statements in 2017 to the Federal Tax Service and Rosstat

**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 in Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.

Reporting	Where to take it	Deadlines and reporting procedures
Declaration according to the simplified tax system	To the Federal Tax Service	The simplified taxation system declaration for 2016 must be submitted no later than March 31, 2017, either in paper or electronic form. The due date has been postponed to April 2, 2018, since if the last day of the deadline falls on a weekend and (or) non-working holiday, the deadline is considered to be the next working day. The procedure and deadline for submitting a declaration under the simplified tax system is established in Article 346.23 Tax Code of the Russian Federation. Tax for 2016 must be transferred to the budget by March 31, 2017. Deadline for payment of advance payments by the company using the simplified tax system: The deadlines for paying advance payments are established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.