section for calculating tax, output and input VAT;
information on the application of deductions;
information on the import of goods into the Russian Federation from the EAEU countries (if applicable).
At the same time, there are a number of mandatory rules and nuances that must be taken into account when filing a quarterly declaration in order to avoid fines:
If the company was able to file a declaration on time, this does not guarantee the absence of fines. After all, there is also a second stage - the actual payment of VAT to the tax authorities. It is important to know exactly when the tax is paid. And here, too, there are nuances.
VAT must be paid in equal parts throughout the quarter. That is, ⅓ at the end of each reporting month. The conditions are such that the first payment is made before the 28th day of the month following the reporting quarter.
Taxpayers have the opportunity to pay the tax amount presented by the relevant authorities to the budget ahead of schedule. For example, the entire amount can be paid in one payment or the first third can be paid namibia phone number list within the first month, and the remaining part in the second month. This procedure is used everywhere. It simplifies the process of accounting and paying taxes and allows for flexible management of financial flows.
Below we present a table that indicates the procedure and deadlines for paying value added tax each quarter.
Let's look at an example. A company needs to pay taxes for the second quarter. The tax liability is 75,000 rubles. In this case, the algorithm of action will be as follows:
1. Submit a tax return to the tax office before July 25th.
2. Transfer a third of the tax (33%) to the tax office before July 28 – 25,000 rubles.
3. Transfer the second part of VAT (another 33%) before August 28 - 25,000 rubles.
4. Transfer the remainder before September 28 (this is the deadline) - 25,000 rubles.
All companies that made payments within these deadlines paid their taxes on time.