LLC reporting on the simplified tax system for the 2nd quarter (half year) of 2018 Since, in this mode, LLCs are exempt from: corporate income tax; Value added tax (The declaration is submitted only if there were transactions under agreements of joint activity, trust management of property, under concession agreements, as well as when performing the duty of a tax agent, except for the tax that is paid when importing goods, when performing operations under agreements of joint activities, trust management of property or under concession agreements, as well as in the performance of the duty of a tax agent.A tax declaration is also submitted for indirect taxes when importing goods from the countries of the Customs Union). Tax on the property of organizations that is used in business activities (with the exception of property tax, which is calculated from the cadastral value). I would like to add that LLCs on the simplified tax system are not exempt from paying and surrendering land tax (if they own land plots that are recognized as objects of taxation.
As well as transport tax (if vehicles are registered). Organizations that are on the simplified tax system in the 2nd quarter of 2018 should submit: Reporting Delivery frequency Deadline Tax office at the place of registration of LLC Personal income tax reporting (Form 6-NDFL) Quarterly Not later than the last day of the month following the reporting period (cumulative total), in this case until 07/31/2018). Calculation of insurance premiums Quarterly Not later than the 30th day of the month following the expired reporting period (cumulative total), in this case, until 07/30/2018 inclusive. Russian Pension Fund Germany WhatsApp Number List Information about the insured persons (SZV-M) Monthly Until the 15th day of the month following the reporting one, respectively, for the second quarter is submitted before the 15th day of May, June, July 2018. Social Insurance Fund Form 4-FSS (on contributions "for injuries" Quarterly Not later than the 20th day of the month following the reporting period (cumulative total) on paper, and before the 25th day in electronic form. Accordingly, for the 2nd quarter of 2018 (until 20.0.72018 and 25.07.2018). With regards to the USN tax itself and reporting, there will be no reporting for the second quarter for simplified organizations (as a declaration is submitted once a year).
The only thing you will need to calculate is the advance payment on the simplified tax system for the 2nd quarter of 2018 and scorch no later than July 25, 2018. LLC reporting on UTII for the 2nd quarter (half year) of 2018 If an organization falls under the basic conditions for the application of UTII, then reporting for LLC on UTII becomes simpler. Due to the fact that the LLC in this case is exempt from paying and reporting on property tax, profits and VAT (except for import operations). Organizations that are on UTII in the 2nd quarter of 2018 should submit: Reporting Delivery frequency Deadline Tax office at the place of registration of LLC Declaration on UTII Quarterly Until the 20th day of the next month after the reporting period (in this case, until 07/20/2018 inclusive). Personal income tax reporting (Form 6-NDFL) Quarterly Not later than the last day.
The month following the reporting period (cumulative total), in this case until 07/31/2018). Calculation of insurance premiums Quarterly Not later than the 30th day of the month following the expired reporting period (cumulative total), in this case, until 07/30/2018 inclusive. Russian Pension Fund Information about the insured persons (SZV-M) Monthly Until the 15th day of the month following the reporting one, respectively, for the second quarter is submitted before the 15th day of May, June, July 2018. Social Insurance Fund Form 4-FSS (on contributions "for injuries" Quarterly Not later than the 20th day of the month following the reporting period (cumulative total) on paper, and before the 25th day in electronic form. Accordingly, for the 2nd quarter of 2018.