What reporting and payments do entrepreneurs of Tatarstan need to issue in March 2022

Корпорация МСП и Минэкономразвития составили ежемесячный календарь в помощь предпринимателям, который напомнит сроки сдачи отчетности, внесения обязательных взносов и уплаты налогов. Одна из основных задач бизнеса в первом месяце весны – отчитаться за предыдущий год и сдать налоговые декларации, по которым Налоговая служба принимает решение о включении компании в единый реестр субъектов малого и среднего предпринимательства. Если не сдать налоговую декларацию за год, то предприятие будет исключено из реестра и потеряет право на многие меры поддержки.

While time still permits, we must not forget to pay land and transport taxes, as well as corporate property tax for 2021, by March 1. Now the deadline for paying corporate property tax is the same, while before it was different in each region.

Also, before March 1, organizations and individual entrepreneurs with employees or engaging contractors under civil contracts (tax agents) must submit reports on them:

• To the tax office - calculation of 6-personal income tax for 2021;
• To the branch of the pension fund - SZV-STAZH report for 2021.

Until March 15, tax agents must pay insurance premiums for employees for February:

- For pension, medical and social insurance - to the tax office;

- For insurance against accidents at work - to the Social Insurance Fund;

- SZV-M report on insured persons for February - to the branch of the Pension Fund;

- SZV-TD report - to the Pension Fund of the Russian Federation (if there were personnel changes in February: transfer, qualification, application for maintaining a work book or renaming of the employer).

Until March 18, alcohol producers must submit to the Federal Tax Service a notice of payment of an advance payment of excise duty for March or exemption from its payment.

Until March 21, it is necessary to send VAT exemption notices to organizations and individual entrepreneurs with revenues of up to 2 million rubles for the previous three months, or using the Unified Agricultural Tax with an income of up to 70 million rubles for the previous year

Until the same date, importers of goods from the EAEU countries must pay indirect taxes - VAT and excises - for February and submit declarations on them.

Until March 25, self-employed and individual entrepreneurs on NAP pay tax on professional income for February. Organizations and individual entrepreneurs under the general taxation regime are required to pay VAT (the third payment for the fourth quarter of last year).

March 28 is the deadline for companies under the general tax regime to submit their income tax return for 2021. It is also the deadline for paying tax for 2021. In the case of quarterly reporting, the third advance payment for the 1st quarter of 2022 must be transferred, for monthly reporting, the advance payment for February. And it is important not to forget to submit the tax calculation and declaration. All payments and documents are sent to the Federal Tax Service.

Until March 30, organizations must submit a declaration on property tax for the past year.

Until March 31:

• It is necessary to submit the annual financial statements for 2021 to the Federal Tax Service;
• Payers of the simplified tax system and unified agricultural tax must pay an annual tax and submit an annual tax return;
• Individual entrepreneurs on the patent taxation system (PSN) who have acquired a patent for six months from January 1 must pay 1/3 of its cost;
• Organizations and individual entrepreneurs with employees need to transfer personal income tax from sick leave and vacation pay for March 2022;
• Manufacturers of goods to be disposed of - submit to Rosprirodnadzor a report on the implementation of disposal standards and a declaration for 2021.