Failure to comply with the deadlines for the delivery of tax and other financial statements can result in serious penalties for a legal entity, and sometimes even complete blocking of bank accounts. The accountant's calendar for 2018 must be kept close at hand so as not to miss the due date for preparing the report.
The accounting current annual calendar takes into account all working days, includes the schedule of production and holidays in the new 2018, updated by the government at the beginning of the year. It will allow the accountant of an organization (of any form of ownership) to comply with the due date for the formation and submission to the tax authorities, pension fund, off-budget funds and other organizations, such as customs or Rosstat, reporting, taxpayer documents, UTII, etc.
When to submit reports for 2017
Financial statements for the whole year are submitted within the timeframe established by the article of the federal law "On accounting", adopted on December 6, 2011 under number 402. In order not to pay penalties and not fall under penalties, these deadlines should be fully observed.
The time period for submitting documents will depend on the time period for which the report is generated.
Article 13, paragraph 3 of this law states that the financial statements for the past year must be submitted in full for all 12 months of the previous calendar year. Clause 2 of Article 18 of the same law specifies the actual period - no later than 3 months from the date of the end of the previous reporting year.
That is, for the past 2017, the accountant must prepare reports during the first calendar quarter and submit them no later than March 31, 2018. And since this day is a non-working day (Saturday), the deadline for submitting the document is shifted to the next working day, that is, to Monday, April 2, 2018.
Article 5 of Federal Law No. 307 “On Auditing” dated December 30, 2008 covers the conditions for conducting audits and the transfer of audit reports to Rosstat. This should also be done within the prescribed period - within ten days from the date of receipt of the opinion from the auditor (countdown in working days), but not later than December 31 of the year of the audit. Companies of a legal form must strictly obey this rule: OJSCs and LLCs, credit firms, clearing enterprises, NPFs and other funds, as well as various management companies, etc.
What is the time period for submitting accounting reports for short periods of 2018
Article 13 of Law No. 402, Clause 5 regulates the submission of accounting reports for periods not exceeding 365 days. This is mandatory documentation for submission to government agencies, since it is specified in the laws of the Russian Federation. So, according to the law "On the organization of insurance business in Russia" dated November 27, 1992, the subjects of the insurance business must send interim reports every three months (quarter). And the Federal Law "On the Securities Market" of April 22, 1996 states that business entities issuing various securities also independently form and submit an intermediate type of reporting.
If the legal entity is not charged with interim reporting as mandatory, then the accounting department sends only annual reporting to various government agencies. If the deadline for the delivery of the annual accounting report is three months from the date of the end of the previous period (year), the organization independently chooses the reporting period for the provision of documents and enters the decision made in the accounting policy and local regulations. An intermediate period can be selected - one month, quarter, and even half a year, as well as 9 months.
What are the terms of the consolidated financial statements
Is the company legally subject to the possibility of providing consolidated reporting? Then, according to Law No. 208 "On Consolidated Financial Statements" dated June 27, 2010, the deadline for submitting financial statements in this form for the period of the year will be 120 days after the end of the previous year, and the interim one - two months (or 60 days) after the end of the reporting period.
This type of reports is accompanied by verification - a mandatory audit, and the auditor's report is also provided along with the financial statements for 2017.
General deadlines for submission of documents for 2018
For 2017, the annual report must be submitted by April 2, 2018. Also, companies are required to submit interim reports on a monthly basis.
The requirements for tax documents and funds are similar. For 2017, reports are accepted strictly until April. Then the reports are monthly. And they depend on the format of work with calculations - with or without VAT, the presence of advance payments for profits or their absence, as well as the number of employees. All terms are combined into convenient calendar tables published on specialized accounting and tax portals.
