How to submit reports under quarantine and whether to pay taxes
Despite the fact that quarantine has been declared in the country and many entrepreneurs have suspended their business, no one has exempted them from paying taxes and reporting. We will figure out if there is a way out of this situation and how to do it right.
Payment of single tax and personal income tax
If entrepreneurs were exempted from paying ERUs for themselves for two months, then there are no decisions on a single tax. Everything remains the same. In the most favorable situation, the third-party tax leavers were in, since they pay a single tax for the quarter from the amount of income received. If there was no income, then nothing needs to be paid. And if there was, then it will be necessary to pay it until May 19 after the submission of the quarterly declaration.
But the singers of the first and second groups pay the established rate regardless of financial condition in the form of advance payments monthly no later than the 20th day. Such a norm is determined by the Tax Code. Even without quarantine, such tax collectors paid taxes regardless of whether income was received or not. So you have to pay a single tax anyway.
At the same time, for the period from March 1 to May 31, 2020, penalties for violation of the terms of repayment of the tax obligation are not applied. This means that if during this period the entrepreneur violates the deadlines for paying the single tax, but still pays the required amount before May 31, then penalties for him for such a violation will not be applied and no penalty will be charged.
A similar situation and system-wide. According to the results of the quarter, they are obliged to independently charge themselves advance payments on personal income tax if income has been received. If there was no income, then there is nothing to charge and pay. If there was income, then for late payment penalties and interest will also not be charged if the tax is paid before May 31, and not until April 20, as provided for in the code.
Reporting
The singers of the first and second groups present a single tax report for the year, so we hope that the coronavirus will not affect the timing of its submission.
Representatives of the third group have quarterly reporting. And they must submit a declaration no later than May 12, 2020. For singers, the postponement of reporting deadlines is not provided. Such a transfer is provided only for citizens who are required to declare their income, and self-employed persons. They can submit a declaration of property status and income before July 1 (the last day of June 30).
As for the monthly reporting, it also does not provide for transfers. But Law No. 533 provides for the non-application of fines for violation of tax laws in the period from March 1 to May 31, 2020. In other words, it is completely impossible not to submit reports, but they will not be fined for violation of the deadlines for their submission during the indicated period. So if quarantine ends after April 24, reporting can be submitted after this date.
Any form of reporting can be sent by mail with a receipt of receipt and a list of investments or in electronic form, if there is a contract with a tax on the submission of reports in electronic form. If an entrepreneur has a bank account and a client-bank, that is, an electronic digital signature, it is very easy to issue keys with it and start reporting electronically.
Natalia Shcherbak, tax consultant
