What reports does the LLC submit?

Everyone pays taxes. But each enterprise, depending on the form of ownership, the state puts forward its requirements for reporting. Let's see what reports should be submitted LLC.

Instruction manual

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Beginners, who have just recently opened their own LLC, are always interested in the question: what reports does the LLC submit. The tax system can be general and simplified.

Under the general taxation system, the organization maintains full accounting and tax records, submits tax returns and financial statements, reports to the Social Insurance Fund and Pension Fund.

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Under the General System of Taxation (OSNO)

The quarterly reporting of such organizations consists of the following documents:

1. VAT declarations

2. Income tax returns

3. And if there is any property, a property tax declaration, balance sheet, loss and income statement are submitted.

The organization also reports if there are any other objects of taxation: land tax, taxes on mining, etc.

At annual reporting the following is submitted: property tax return. The annual report of the LLC on financial statements consists of the following documents: report on the LLC's profit and loss, report on changes in capital, and cash flows, and if there were targeted financing in the year, you must add a report on the targeted use of funds.

Income tax certificates are issued to individuals who are withheld for a year and were transferred from payments to employees of the organization. The organization is also required to report on the average number of employees.

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Simplified tax system

In a system where taxation is simplified, the organization pays tax on the simplified tax system (simplified taxation system) instead of tax on income, property and VAT.

Individual entrepreneurs (individual entrepreneurs) pay tax on the simplified taxation system, but do not pay income tax on individuals.

Quarterly reports to the tax office of an organization with ONS are not submitted. The advance tax payment of the simplified tax system is paid and calculated. If the company has employees, then individual entrepreneurs submit a calculation sheet for contributions (if the entrepreneur is registered with the Pension and Insurance Funds).

An individual entrepreneur reports once a year, and if there are employees, then once a quarter, as an employer.

The organization submits annual reports to the tax inspectorate: tax return, LLC profit and loss statement. Inquiries on the tax on personal income, which is withheld throughout the year and was transferred from payments to employees of the organization, are submitted to the tax office. The organization is also required to report on the average number of employees. Reports are submitted to the Insurance and Pension Funds according to the same principle as quarterly reports.

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How to pay taxes and report?

Each entrepreneur is faced with the issue of reporting to the tax office. The report consists of approved declarations. You can communicate with tax authorities in two ways:

Contact various legal organizations that will provide you with qualified assistance and will ensure that reports are submitted in a timely manner and are correctly completed. It will be important to contact a trusted company

You can conduct your own bookkeeping and submit your LLC accounting report to the tax office.

In addition to the general and simplified tax system, there are also such tax systems:

system of single tax on imputed income, ECNH (taxation system for agricultural producers), when fulfilling the agreement on the division of production products.

Under the system of taxation on imputed income: before the 20th day of each quarter, a tax return is filed by organizations that operate on a single tax system.

When working with a taxation system for agricultural producers, an entrepreneur submits a tax return (up to the 25th day after the end of six months) for the USCH. In addition to the fact that the company maintains tax accounting, it also maintains full-fledged accounting, which includes a certain list of documents. Individual entrepreneurs (IEs) are exempted by federal law from accounting. Accounting for the property of such entrepreneurs is carried out in accordance with the rules and laws of tax legislation.

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How can I submit reports to the tax office?

It is important to know not only which reports you need to submit to the LLC, but also how to do it. You have the right to submit reports to the tax office in the following ways:

Either through your personal representative, or in person; either by mail (but except VAT if it is not zero)

Reports can be sent using mail or the Internet (in these cases, the transfer is through a specialized telecom operator).

If you submitted the declaration online, you must receive a receipt. The day of submission of the declaration to the tax authority will be considered the day of sending.