Features of accounting and reporting of a public association. Accounting statements of LLC Features of tax accounting of public associations

Let's consider the features of accounting and tax accounting in public associations, the composition and procedure for submitting reports.

What is a public association?

A public association is understood as a voluntary, self-governing, non-profit formation created on the initiative of citizens.

The goals of such an association are stated in the charter. Members of such an association can be both citizens and legal entities (Federal Law of May 19, 1995 No. 82-FZ “On Public Associations” (hereinafter referred to as Law No. 82-FZ), Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ), Article 123.4 of the Civil Code of the Russian Federation).

Public associations are created on the basis of common interests (for example, a public organization of disabled people, the right to create which is provided for in the Federal Law of November 24, 1995 No. 181-FZ “On the social protection of disabled people in the Russian Federation”).

Let us note that the organizational and legal forms of public associations can be (Article 7 of the Federal Law of May 19, 1995 No. 82-FZ “On Public Associations”):

  • public organization;
  • social movement;
  • public fund;
  • public institution;
  • public initiative body;
  • Political Party.

A public association, which is created in the form of a legal entity, may own land plots, buildings, structures, housing stock, transport, equipment, inventory, property for cultural, educational and recreational purposes, cash, shares, other securities and other property that is necessary for the functioning of its activities (Article 30 of Law No. 82-FZ).

The specifics of the legal status of public associations predetermine the accounting procedure.

Features of accounting and reporting of a public association

When preparing financial statements, associations must be guided by general accounting standards. The Federal Law on Accounting dated December 6, 2011 No. 402-FZ made certain concessions for maintaining accounting records of non-profit organizations and, accordingly, public associations. Thus, associations have the right to use simplified methods of accounting, including simplified accounting (financial) reporting (clause 2, clause 4, article 6 of Law No. 402-FZ).

Public associations submit tax, accounting, pension, and statistical reporting in the prescribed manner. The annual financial statements of the association consist of a balance sheet, a report on the intended use of funds and a report on financial results (Clause 2 of Article 14 of Law No. 402-FZ, Order of the Ministry of Finance of the Russian Federation No. 66n, Information of the Ministry of Finance of the Russian Federation “On the peculiarities of the formation of financial statements of non-profit organizations "(PZ-1/2015)).

In addition, there is special reporting that must be generated by public associations.

Public associations must submit activity reports and other reports to the Ministry of Justice (clause 32 of Law No. 7-FZ, recommendations for completion are given in the Methodological recommendations for completion, approved by order of the Ministry of Justice of the Russian Federation dated March 17, 2011 No. 81).

PROCEDURE FOR REGISTRATION OF PUBLIC ORGANIZATIONS (ASSOCIATIONS)

Features of tax accounting of public associations

The status of the activities of public associations also determines the features of their taxation. Public associations can apply a general taxation system and a simplified taxation system. Public associations have the right to apply UTII if such a regime is established in the region in terms of the types of activities provided for in Article 346.26 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation dated June 29, 2015 No. GD-4-3/11277@, Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-09/35501).

When determining the maximum amount of income for the purpose of applying the “simplified tax”, income from targeted financing is not taken into account (letter of the Ministry of Finance of the Russian Federation dated August 19, 2015 No. 03-11-06/2/47934).

Using the general taxation system, public associations are provided with a number of tax benefits.

Income tax benefit

According to Article 246 of the Tax Code of the Russian Federation, all public associations are recognized as payers of income tax.

Funds received by associations for the maintenance and conduct of statutory activities are not subject to income tax (Clause 1, Subclause 14, Art. 251 of the Tax Code of the Russian Federation).

As the Ministry of Finance of the Russian Federation explained, donations received by a public organization for the implementation of its statutory tasks are recognized as targeted income, not subject to taxation, only if the funds received are aimed at achieving a generally beneficial goal and the organization keeps separate records of such income (letter dated 05.08.2011 No. 03-03-06/4/91). At the end of the tax period, associations are required to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the income tax return).

VAT benefit

Public associations are VAT payers (with the exception of associations using special regimes). At the same time, transactions involving the sale of goods, products, works and services are recognized as the object of taxation (Article 146 of the Tax Code of the Russian Federation). However, there are benefits for certain transactions. For example, the following are exempt from VAT:

Operations for the sale of goods (with the exception of excisable goods, mineral raw materials and minerals, as well as other goods according to the list approved by the Government of the Russian Federation), works, services produced by public organizations of disabled people, among whose members disabled people (legal representatives) make up at least 80 percent ( paragraph 2, paragraph 3, article 149 of the Tax Code of the Russian Federation);

Services for caring for the sick, disabled and elderly (clause 3, clause 2, article 149 of the Tax Code of the Russian Federation).

Targeted funds received by associations (entrance and membership fees, donations and other funds) are not subject to VAT if their receipt is not related to the sale of goods, works, services (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

Property tax benefit

All-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people (legal representatives) make up at least 80%, are exempt from taxation in relation to property used by them to carry out their statutory activities (clause 3 of Art. 381 of the Tax Code of the Russian Federation).

LLC reporting

Current legislation, in particular the Accounting Law, obliges all business entities to maintain accounting records. Within the time limits specified by law, each LLC must not only pay taxes, but also submit reporting documentation on the results of its activities - the accounting statements of the LLC.

Please note that since 2014, instead of the previously used OKATO codes, they began to be used, which are required to be indicated in declarations.

Types of accounting statements of LLC

The timing and, mainly, the list of reports submitted by the LLC, primarily depend on the type of taxation applied in the company. Reporting is also affected by the main type of activity, the need for licensing of activities, the degree of injury risk, the number of employees and the volume of financial transactions. But the main factor is the taxation system.

You can find out what types of taxation can be applied to an LLC and how they affect the final payments of the company in the article “”.

The accounting statements of LLC are divided into annual and interim. Interim reporting is submitted quarterly - no later than 30 days from the end of the quarter (before the 30th of April, July and October). Annual reporting, as its name suggests, is submitted at the end of the year - no later than 90 days (before April 1). Accordingly, reporting dates are the 1st of January, April, July and October. If there is no activity of the company during the year, only annual zero reporting is submitted.

For violation of established reporting deadlines, the company is subject to a fine of 1 to 5 thousand rubles.

Accounting statements of LLC under OSNO

LLCs using the general taxation system provide:

To the Federal Tax Service

  • “average payroll” - information about employees employed by the LLC - until January 20;
  • income tax return - quarterly until the 28th;
  • property tax declaration - every quarter until the 30th;
  • balance sheet - every quarter until March 30;
  • profit and loss report - due March 30;
  • declaration in form 2-NDFL - until March 31.

To the Pension Fund

In the FSS

  • an application and a certificate confirming the main type of activity (after submitting these documents, you are assigned one or another category of professional risk and the interest rate for the injury contribution is determined) - by April 1.

LLCs with more than 50 employees are required to submit reports to the Social Insurance Fund exclusively in electronic form.

To Rosstat

Statistical reporting very much depends on the number of employees defined for your LLC, the volume and harmfulness of production. It is mandatory to submit:

  • buh. balance - due April 1;
  • form No. PM (for small enterprises) - quarterly until the 29th day after the end of the quarter;
  • Form No. PM (for microenterprises) - quarterly until the 29th day after the end of the quarter.

To determine which forms of statistical reporting you may need to submit, it is best to call your territorial statistics office, as there may be significant regional differences between different entities. In addition, stat. Not all enterprises submit reports, but only those that are included in the annual Rosstat sample (the sample is formed anew every year, so your LLC can be included in it in any year).

Accounting statements of LLC under the simplified tax system

To the Federal Tax Service

  • declaration of the simplified tax system - until March 31;
  • Declaration 2-NDFL - due April 1;
  • “average payroll” - until January 20.

Also, if the LLC is a tax agent, then a VAT return must be submitted every quarter by the 20th. In addition, for companies that maintain an electronic ledger of income and expenses, it must be certified annually by March 31.

To the Pension Fund

  • Form RSV-1 (calculation of insurance premiums) - monthly until the 15th.

In the FSS

  • 4-FSS (report on paid insurance premiums) - quarterly until the 15th;

To Rosstat

Accounting statements of LLC under UTII

To the Federal Tax Service

  • UTII declaration - every quarter until the 20th;
  • VAT declaration - every quarter until the 20th;
  • “average payroll” - until January 20;
  • declaration in form 2-NDFL - until March 31st.

To the Pension Fund

  • report on accrued and paid actual contributions to the Pension Fund for compulsory insurance - by February 1.

In the FSS

  • 4-FSS (report on paid insurance premiums) - quarterly until the 15th;
  • application and certificate confirming the main type of activity - until April 1.

To Rosstat

  • As a rule, reporting is not submitted, but it is possible for an individual to be included in the Rosstat sample.

Please note that the deadlines for submitting LLC financial statements may differ slightly for different territorial bodies of the responsible departments, so we recommend that you clarify information on the deadlines for submitting reports by phone or in person directly from your territorial bodies of the Federal Tax Service, Pension Fund, Social Insurance Fund and Rosstat.

Thus, having determined the taxation system of your company, you can prepare in advance the necessary data for registration and submission of LLC financial statements. The most important factor that determines how correctly it is drawn up and submitted to regulatory authorities is the professionalism of the accountant who maintains financial records and is responsible for drawing up and submitting reports in your company.

Report OO-1
Federal static observation form OO-1 "Information about the organization providing training in educational programs of primary general, basic general, secondary general education" (hereinafter referred to as OO-1 report)
The OO-1 report is generated as of September 20 of the current year. To form it, all data in the system is used. If there is a change (correction) of data as of a date before September 20, the report must be recalculated.

General information. Interface
OO level

Interface of this section is a working field; it is empty until the OO-1 report is created. After creating the report ( create Report OO-1 - red plus sign in the upper right corner) a line with a report appears in it. The report line indicates the status of the report.

To the left of the work field there are filters with status for sorting records with reports.
Statuses:
All - all report statuses
Created - report created
queue - the report is queued on the server
calculation in progress - the report is calculated
ready - report calculated
under inspection - the report has been sent to the Municipal Department for verification
under revision - MOO returned the report for revision
error - there is an error in the data on which the report is generated
accepted - the report was accepted by the Municipal Organization

Report card OO-1
Card access - Click on a report in the list of reports
The top menu of the report card looks like this - sections “Summary”, “Lists”, “Preview”.
Button "Download in EXCEL" - function for downloading the OO-1 report in EXCEL format
Button “For verification at the Municipal Organization” - this function allows you to send Report OO-1 to the Municipal Organization after checking it at the OO level.

Summary
The upper part of the section contains basic data about the report - academic year, name of the organization, state (status), date of the last action with the report, which led to a change in status.
The lower part of the section is a summary table containing information about errors and comments contained in the system data and affecting the generation of the OO-1 Report.
To view errors and comments, you need to go to the list containing the errors (each list is a hyperlink). Errors are marked in red, comments - in yellow. Errors and comments need to be corrected and the report reformatted.

Lists
The section contains lists (primary data), based on the data from which the OO-1 Report is built. Having looked at the lists, you can understand why the OO-1 Report is constructed exactly this way, and not in the way that might be necessary. Advice - It’s more convenient to download the lists (CSV) and then work with them in EXCEL using filters, checking all the data

Composition of students as of the reporting date September 20 - full name with the opportunity to get into the LC), gender, age, class, class set, parallel, training program, educational features, adaptability of the program, standard period of training, note about graduating classes, form of training, shift, type of training, disability , place of education for disabled people, orphanhood, UKP, cochlear implant, language of instruction, foreign language, native language, data on the profile group and in-depth study of subjects, errors, comments
Results of the year(list of students who must be taken into account when generating the report, i.e. those enrolled as of September 20, those who dropped out during the year, those who graduated from educational institutions) - full name, age, academic year, type of last order, date of last order, date of arrival, parallel, training program, program adaptability, form of training, type of training, graduation, retirement, standard period of study, year of study, disability, document on basic general education, activity after LLC, document on secondary general education, activity after SOO, LLC admission, SOO admission , minimal State Exam, Russian Unified State Exam, Unified State Exam mathematics, errors, comments.
Employees at the reporting date(list of employees who must be taken into account when generating the report, i.e. those registered as of September 20 and dismissed during the last academic year) - full name, date of birth, age, gender, position, group of positions, type of work, category, rate of pay , education, speech pathologist, graduate???, length of service, teaching experience, subject, class, hours of distance learning, hours in correctional classes, total hours, classroom management class, date of certification, date of advanced training, retraining, date of hiring, date of dismissal, errors, comments
Employees - internal combination(list of employees as of the reporting date who have internal combination added to their personal account (this report indicates the rate for internal combination) - full name, position, group of positions, type of work, rate, subject, class, hours of correspondence education, hours in correction classes , total number of hours, class management, errors, comments
Organization settings (data on OO used in the OO-1 report) - name, type/species, presence of features, presence of evening classes, presence of correctional classes, type of settlement, presence of a boarding school at the school, GPA - units, GPA - person, GPA 1- 4 classes - units, GPA 1-4 classes - people, mistakes, comments.

Preview
A service that allows you to view the data of the OO-1 Report without downloading it. You must select the desired subsection (by clicking the mouse), and the information is available for viewing.

Municipal level
The municipal level interface almost completely coincides with the OO level.
Differences from OO level
 At the municipal level, it is not possible to create a new report if the municipal curator is not assigned the role of PA administrator.
Municipal coordinators review reports and accept or reject them.
In the OO-1 Report card there are buttons “For revision” and “Accept report”. The first should be used when there are errors in the report and the TOE must correct them. The second - when all errors are eliminated and the report is built correctly.

Actions performed with the OO-1 report
After creating a report and correcting errors in it, the report from the OO must be sent for verification to the Municipal Organization, the “for verification at the Municipal Organization” button in the top menu of the OO-1 Report card.
The report acquires the status "Under review". After checking the report, the municipal curator either sends the report “For revision” (status “under revision”) or accepts it (status “Accepted”). In the first case, it is necessary to correct errors in the report and re-send it to the MOO (these operations of sending to the MOO can be done several times until all errors are corrected). In the second case, the report has been accepted, and no further actions need to be taken with it; after this status is assigned, the report data is recorded in the system, and no changes can be made to them. I would advise the municipal curator to assign this status after the report is submitted to the Ministry of Education.
Access
Generating a report at the OO level is available to the following roles: administrator, head teacher, ????
This report is the main report on the basis of which funding is allocated to an educational organization. Take its formation very seriously. Check the accuracy and correctness of all data contained in the system.

Once the final decision has been made that the near future will be associated with entrepreneurship, and the organizational and legal form of your business has been chosen, you need to have an idea of ​​the existing tax regimes in order to make the right choice for yourself. Today, reporting for an LLC is very a pressing issue for Russian businessmen, because it is this organizational and legal form that occupies a leading position among other forms of business activity.

Reporting for an LLC is quite large. The list of documents and deadlines for their submission depend on many external factors. It is mainly the form of taxation that the LLC uses, as well as the size of the enterprise, that determines the payments and reporting of the LLC.

The choice of taxation system must be decided before registering an enterprise, since Article 346.3 of the Tax Code of our country determines that the opportunity to re-select a taxation regime will appear only after a year. The time frame for making a decision is very tight, and you need to remember that only an LLC created for the transition to the simplified tax system has only five working days from the time it is registered for tax purposes.

Based on this, it is advisable to submit an application for application of the simplified tax system (STS) regime along with a package of documents for registration. If such an application is not submitted, then it is considered that the entrepreneur has chosen the ordinary taxation system (OSNO).

At the very beginning, an entrepreneur needs to make sure that he has the right to choose. After all, it is possible that the planned activity of an LLC falls under a special regime (UTII). In this case, there is a direct obligation to apply this particular taxation regime. Provided that the entrepreneur still has the right to choose a taxation regime, he will need to make a choice between the usual and simplified regimes.

In turn, the simplified taxation regime is divided into two types. In one case, the object of taxation is the income of the enterprise, and the tax rate is 6%. In this case, the LLC will have to keep records of income and submit tax returns quarterly. In the second case, the object of taxation is income, minus expenses, and the tax rate is 15%. Which of these taxation systems to choose is a matter for every entrepreneur to decide.

This review offers a brief description of taxation systems, and also talks about reporting for LLCs, which will need to be provided to regulatory authorities when working under each of the taxation systems.

There are no restrictions in the use of OSNO, unless the enterprise has an obligation to apply a special regime. An LLC that uses OSNO is required to pay income tax in the amount of 20% of the difference between the income and expenses of the enterprise. It is worth noting that the list of enterprise expenses has practically no restrictions.

Speaking about payments and reporting of an LLC, it should be noted, first of all, the fact that LLC expenses are considered to be any costs that are economically justified and documented. Also, the enterprise must pay value added tax - 18%, property tax - 2.2%, personal income tax - 13%, mandatory contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund and local taxes.

Under such a taxation system, an enterprise is required to maintain accounting and tax records. There is also a need to submit quarterly reports to regulatory and statistical authorities.

A significant disadvantage of this regime is the rather burdensome taxation. Among the positive aspects is the fact that in the absence of profit, the organization gets rid of paying income tax.

In addition, enterprises that use OSNO have an interest in having VAT included separately in their costs. Accordingly, cooperation with counterparties who operate under a simplified taxation system becomes unprofitable for them.

The possibility of using the simplified taxation system LLC has its limitations. It can be applied only by those enterprises that employ no more than one hundred people, the total value of fixed assets is not higher than 100 million rubles, and income in the reporting year did not exceed 60 million rubles, which is regulated by Article 346 of the Tax Code of Russia .

The accounting policy is formed by the chief accountant and approved by the head of the LLC on the basis and in accordance with PBU 1/98 “Accounting Policy of the Organization” as well as the requirements of the Tax Code of Russia.

List and reporting deadlines for an LLC that uses the general taxation regime:

1. To the tax office:

  • balance sheet according to Form No. 1 and Form No. 2 (profit and loss statement) - until March 30;
  • 2-NDFL - until April 1;
  • value added tax declaration - until January 20;
  • information on the average number of employees - until January 20 (download the form for the average number of employees).

2. To the pension fund:

  • information on form RSV-1 - until February 1.
  • balance;
  • Profits and Losses Report;
  • explanatory note.

4. In the FSS:

  • a certificate and application for the main type of activity, instead of which you need to receive a notification of interest on injuries - until April 15;
  • calculation of accrued and paid insurance contributions for compulsory social insurance in form 4-FSS - until January 14.

Chapter 26 of the Tax Code of Russia is fundamental for every entrepreneur working on the simplified tax system. After all, it is she who determines the procedure for accounting for income and expenses under the simplified tax system. It must be remembered that the Zero Declaration under the simplified tax system needs to be submitted only once a year.

Payments and reporting of LLC under the simplified tax system:

1. Reporting to the tax office:

  • single tax declaration - until March 31;
  • certification of the book of income and expenses, if it was maintained electronically - until March 31;
  • 2-NDFL - until April 1;
  • information on the average number of employees - until January 20,
  • VAT return (provided if the LLC is a tax agent) - until January 20;

2. Reporting to the pension fund:

  • personalized accounting, calculation of accrued and paid insurance contributions for compulsory pension insurance - until February 1;
  • information on form RSV-1 - until February 1;

3. Reporting to the Social Insurance Fund:

  • a certificate and application for the main type of activity, instead of which to receive notification of interest on injuries - until April 15;
  • calculation of accrued and paid insurance contributions for compulsory social insurance 4-FSS - until January 14.

Large LLCs and companies with foreign founders must provide information in form P-4 to the statistical authorities by January 17. Such reporting is provided only for large companies and companies with foreign founders.

List and deadlines for LLC reporting when applying the single tax on imputed income (UTII):

1. To the tax office:

  • VAT return for LLC (provided if the LLC is a tax agent) - until January 20;
  • declaration for a single imputed tax - until January 20;
  • information on the average number of employees - until January 20;
  • certify the book of income and expenses - before March 31;
  • individual information 2-NDFL - until April 1.

2. In the FSS:

  • report on the use of insurance contributions for compulsory social insurance against accidents - until January 14;
  • calculation of accrued and paid insurance contributions for compulsory social insurance 4-FSS - until January 14;
  • confirmation certificate, application, explanatory note in order to confirm the main type of economic activity - until January 14.

3. To statistical authorities:

  • information in form P-4 (such a report is provided for large companies, as well as companies with foreign founders) - until January 17;

4. To the pension fund:

  • personalized accounting, calculation of accrued and paid insurance contributions for compulsory pension insurance - until February 1.

It is worth noting that LLCs that are on UTII are required to keep accounting records as companies that are on the general taxation system, namely: in full.

In order for statistical, accounting and tax reporting to be completed correctly, it is necessary to take into account numerous changes in tax legislation.

In accordance with them, it will be necessary not only to prepare and submit all necessary reports on time, but also to check all primary documentation for the previous reporting period.

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