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Top 10 violations of IP: for what and how often punish entrepreneurs
We give examples of violations by entrepreneurs of the rules for reporting, calculating and paying mandatory payments; explain how to avoid fines, administrative and criminal liability The procedure for calculating…

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Reporting IP at UTII (with employees) in 2017

This article presents a list of reports, indicating the terms and forms used in 2017, which must be submitted to individual entrepreneurs by UTII, if there are employees, to the tax inspectorate, the territorial branch of the FIU and the territorial branch of the FSS.

Please note that starting from the 1st quarter of 2017, the calculation of insurance premiums paid from the income of employees is submitted to the tax office at the place of registration of the individual entrepreneur. Since 2017, the payment of contributions for compulsory pension and medical insurance, contributions for temporary incapacity for work and in connection with motherhood, is controlled by the tax authorities. Earlier, the calculation of insurance premiums was submitted to the territorial branch of the FIU.

If it is necessary to submit updated calculations on insurance premiums (RSV-1) and calculations according to form 4-FSS in 2017, for previous reporting (settlement) periods, they are still submitted to the respective territorial branches of the PFR and FSS in the manner valid until 2017.

Note! Unmistakably prepare and submit reports of individual entrepreneurs to UTII with employees can be done automatically using the online service “My Business” – Internet accounting for small businesses. The service automatically generates reports, verifies it and sends it electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now at the link.

List of reports and deadlines for submission of reports to the tax office

The UTII declaration is submitted quarterly no later than the 20th day of the month following the reporting quarter (Clause 3, Article 346.32 of the Tax Code of the Russian Federation), in the form approved by Order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. MMV-7-3 / 574 @.

For the 4th quarter of 2016 – from 01/01/2017 to 01/20/2017

For the 1st quarter of 2017 – from April 1, 2017 to April 20, 2017

For the 2nd quarter of 2017 – from 01.07.2017 to 07.20.2017

For the 3rd quarter of 2017 – from October 1, 2017 to October 20, 2017

For the 4th quarter of 2017 – from 01/01/2018 to 01/20/2018

According to the results of the 4th quarter of 2017, UTII should be reported no later than 01/22/2018, since January 20, 2018 is Saturday (Clause 7 of Article 6.1 of the Tax Code of the Russian Federation), respectively, the deadline for reporting is postponed to the next business day.

The UTII declaration can be represented in one of the following ways:
in person or through a representative in paper form;
by registered mail with a description of the attachment;
in electronic form via telecommunication channels (date of submission – date of dispatch specified in the confirmation of the telecom operator).
As for the need to submit zero declarations on UTII, if the IE did not conduct business for some time, then in this case, a declaration on UTII should still be submitted, and not zero, and it should reflect the amount of tax calculated on the basis of the value of the physical indicator indicated in the last submitted non-zero declaration on UTII.

Such clarifications are presented in the Letters of the RF Ministry of Finance dated 10.24.2014 N 03-11-09 / 53916, dated 04.29.2015 N 03-11-11 / 24875.

Information on the average number of employees is submitted annually (once a year) no later than the 20th day of the month following the reporting year, in the form approved by Order of the Federal Tax Service of the Russian Federation of 29.03.2007 No. MM-3-25 / 174 @.

For 2016 – until January 20, 2017.

For 2017 – until January 20, 2018.

Information about the income of an individual in the form of 2-NDFL on income received by employees is submitted annually (once a year) no later than April 1 following the reporting year, in the form approved by Order of the Federal Tax Service of the Russian Federation of 10.30.2015 No. MMV-7 -11 / 485 @.

As a tax agent for personal income tax, certificates in the form of 2-personal income tax must be submitted to the tax authorities at the place of business, in the following periods:

For 2016 – until April 01, 2017.

For 2017 – until April 01, 2018.

The calculation according to form 6-NDFL on income earned by employees is presented quarterly, no later than the last day of the month following the corresponding reporting period, for a year – no later than April 1 of the year following the expired tax period, in the form approved by the Order of the Federal Tax Service of the Russian Federation dated 10/14/2015 N MMV-7-11 / 450 @.

As a tax agent for personal income tax, the calculation of the form 6-personal income tax must be submitted to the tax authorities at the place of business, in the following periods:

For the 4th quarter of 2016 – no later than 04/01/2017

For the 1st quarter of 2017 – no later than 04/30/2017

For the 2nd quarter of 2017 – no later than 07/31/2017

For the 3rd quarter of 2017 – no later than 10/31/2017

For the 4th quarter of 2017 – no later than 04/01/2018

The calculation of insurance premiums (RSV) paid on income earned by employees is presented quarterly, no later than the 30th day of the month following the settlement (reporting) period, in the form approved by Order of the Federal Tax Service of the Russian Federation of 10.10.2016 No.

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