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What kind of reporting is necessary to hand over IP

What kind of reporting is necessary to hand over IP

For the successful conduct of IP business need to know what kind of statements, he should take and in what time frame.

Forms of the reporting depends on several factors - it applies the tax regime as well as the presence of his employees.


Regardless of the type of taxation, IP 20January offers to the IRS report on the average number. To do this, the number of employees is calculated for each day or month (including employees on sick leave, administrative leave), then this figure and the sum is divided by the number of days per month or year.

Reporting on SP Ba

Reporting on SP Ba most volume. The entrepreneur is obliged to hand over to the IRS quarterly VAT returns. He also reports annually on a 3-PIT until 30 April.
In addition, the IP must provide a declaration onestimated income (in the form of 4-PIT) - one month after the registration of SP or SP for the current, assuming a 50% increase in profits. In the case of late donated statements entrepreneur may be fined 1,000 rubles.

Reporting IP on the USN

SP Reporting to the USN with no workers is reduced tominimum. The entrepreneur must submit to the tax return for the simplified tax system in the next year, until April 30, after the reporting period. Reports can be taken in person, via email or registered letter. Earlier the IRS also assures the Book of income and expense, but in 2013 it is not necessary to do.

Reporting on SP UTII

SP UTII on rents quarterly declaration onimputed taxes - not later than the 20th day of the month following the end of the reporting quarter. SP combining UTII and other modes (eg, USN or Ba) and also delivers reports on them in full. In this case, IP is necessary to maintain separate tax records.

Reporting for workers

The accounts for business professionalsstandard and does not depend on the tax. Each IP that has employees must be registered in the Pension Fund and the FSS. Monthly (to the 15th of) he is obliged to make contributions to employee benefit funds in the insurance and pensions (at your expense). Their size varies depending on the activity and the tax regime, the standard - that's 30%.
Control over the funds paid contributionscarried out through reports that SP is obliged to provide quarterly. Since 2014 SP offers to the FIU report on contributions by a single form of RSV-1. The final deadlines - 15th of May, August, November-February. Reporting to the Fund of social insurance is provided by the 15th of the first month following the reporting quarter. For myself into funds reporting IP does not provide.
SP also acts as a tax agent and shall monthly transfer 13% of the salaries of employees in the budget. Every year, he takes the report to the IRS on Form 2-PIT on paid personal income tax for each employee.

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