The organization opened in September what reports to submit. The organization was created at the end of the year. Features of reporting. All other organizations submit all forms in full

The procedure and deadlines for submitting reports to the tax office by a newly created organization The Office of the Federal Tax Service of Russia for the Tambov Region informs

An organization becomes a participant in tax legal relations from the moment of its state registration, that is, when it acquires the rights and obligations of a taxpayer. One of the payer’s obligations according to paragraphs. 4 paragraphs 1 art. 23 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation, Code) - submission of tax returns (calculations). They are submitted to the tax office at the place of registration, if this is provided for by the legislation on taxes and fees. Moreover, this obligation should be fulfilled even if economic activity has not yet begun. The newly created organization must submit declarations (calculations) for each tax (fee) for which it is recognized as a payer. The payer’s obligation to submit a declaration is not conditioned by the presence of the amount of tax to be paid, but by the provisions of the legislation on this tax, according to which the person is classified as one of its payers. An organization that is a payer of a specific tax submits tax returns within the deadlines established by law, regardless of the availability of a tax base for this tax and the results of calculating the amount of tax payable at the end of the reporting or tax period.

Unlike accounting, where there are special reporting rules for organizations created after October 1 of the calendar year, tax legislation provides such benefits only for those companies registered in December.

Let's say the organization was created after the start of the calendar year, but before December 1. The first tax period for it is the period of time from the date of creation to the end of the given year. The date of creation is considered the day of state registration. For organizations created from December 1 to December 31, the first tax period is the time from the date of creation to the end of the next calendar year.

If certain conditions are met, an organization that does not carry out financial and economic activities has the right to report in a simplified form. Such a right is enshrined in paragraph 2 of Art. 80 Tax Code of the Russian Federation. This right can only be exercised if two conditions are met simultaneously. Firstly, the organization is a payer of one or more taxes, but does not have objects of taxation for them in the reporting or tax period. Secondly, it does not carry out transactions that result in the movement of funds in its bank accounts or cash register. These requirements also apply to newly created organizations.

Even if the specified conditions are met, a single (simplified) tax return is submitted only for those taxes for which there is no object of taxation. Its form and the procedure for filling it out are approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. It is submitted no later than the 20th day of the month following the expired quarter, half-year, nine months or calendar year.

Corporate income tax

The tax period for income tax for all payers is a calendar year.

Reporting periods - the first quarter, half a year and 9 months of the calendar year or a month, two, three months and so on until the end of the calendar year for organizations paying tax based on the actual profit received. This is what it says in Art. 285 Tax Code of the Russian Federation. Income tax returns are submitted no later than 28 calendar days from the end of the reporting period, and at the end of the calendar year - no later than March 28 of the year following the expired tax period (clauses 3 and 4 of Article 289 of the Tax Code of the Russian Federation).

A new organization registered from January 1 to November 30 inclusive submits tax returns in the general manner. An enterprise created during December does not submit a separate declaration for this calendar year. The first reporting period for it is the first quarter of next year. The declaration for this period reflects the amounts for the first quarter, as well as for December of last year.

Value added tax

From January 1, 2008, the VAT tax period for all taxpayers is a quarter (Article 163 of the Tax Code of the Russian Federation). Newly created organizations submit a VAT return in accordance with the general procedure - no later than the 20th day of the month following the expired tax period (clause 5 of Article 174 of the Tax Code of the Russian Federation). Considering that the tax period for VAT is a quarter (in 2007 - a month or a quarter), there is no reason to lengthen the first tax period for this tax for new companies registered in December. After all, such an opportunity in accordance with paragraph 4 of Art. 55 of the Tax Code of the Russian Federation is not provided for taxes for which the tax period is a calendar month or quarter.

Let us remind you that organizations and individual entrepreneurs have the right to be exempt from fulfilling the payer’s obligations related to the calculation and payment of this tax. This right can be exercised if two conditions are met. Firstly, the total amount of revenue from the sale of goods (work, services) excluding VAT for the three previous consecutive calendar months did not exceed 2,000,000 rubles. Secondly, the taxpayer did not carry out transactions for the sale of excisable goods during the three previous consecutive calendar months. This is what it says in Art. 145 of the Tax Code of the Russian Federation. It also sets out the procedure for release. Organizations and individual entrepreneurs exempt from VAT payer obligations do not submit tax returns for this tax. An exception is cases when these payers perform the duties of a tax agent provided for in Art. 161 of the Tax Code of the Russian Federation, or issue invoices to their customers with the VAT amount allocated in them. In these situations, they are required to file a VAT return in accordance with the general procedure.

Organizational property tax

The tax period for this tax is the calendar year, and the reporting period is the first quarter, six months and 9 months of the calendar year (Article 379 of the Tax Code of the Russian Federation).

The tax base for property tax is determined as the average annual value of property recognized as an object of taxation (clause 1 of Article 375 of the Tax Code of the Russian Federation). The average annual (average) value of property is calculated in accordance with clause 4 of Art. 376 of the Tax Code of the Russian Federation and depends on the total number of months of the reporting (tax) period. The average annual cost is understood as the average cost for a calendar year, and not for the period of activity of an organization or its separate division, which has a separate balance sheet. When calculating it, it is necessary to take into account the total number of months in the calendar year.

Similarly, when determining the average value of property for reporting periods, one should take into account the number of months in the first quarter, half-year or 9 months of the calendar year.

Unified social tax (UST), contributions to mandatory pension
insurance (OPS), personal income tax (NDFL)

The tax period for the Unified Social Tax is the calendar year, the reporting period is the first quarter, six months and 9 months of the calendar year (Article 240 of the Tax Code of the Russian Federation). The deadlines for submitting reports on the Unified Social Tax are established in paragraphs 3 and 7 of Art. 243 Tax Code of the Russian Federation. No later than the 20th day of the month following the reporting period, new companies submit to the tax office a calculation of advance payments under the Unified Social Tax for the first quarter, half a year or 9 months. Based on the results of the calendar year, no later than March 30 of the year following the expired tax period, a tax return under the unified social tax is submitted.

All newly created organizations that accrue payments and rewards in favor of individuals under employment, civil law, and copyright contracts are required to submit tax reports under the Unified Social Tax. New organizations enjoying benefits under the Unified Social Tax in accordance with Art. 239 of the Tax Code of the Russian Federation or who do not have the amount of unified social tax due or additional payment at the end of the reporting (tax) period, report on this tax in the general manner.

Organizations created from December 1 to December 31 and accruing payments and other remuneration in favor of individuals do not submit a separate UST declaration for this calendar year. They include indicators for December in the tax return for the year following the year of registration, and in the calculation of advance payments for the first quarter of the next year. They submit their first UST reporting no later than April 20 of the year following the year of creation.

In addition, at the end of the reporting period (the first quarter, half-year or 9 months of the calendar year), new enterprises submit to the tax office a calculation of advance payments for insurance premiums for compulsory pension insurance. This must be done no later than the 20th day of the month following the reporting period. The basis is clause 2 of Art. 24 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law No. 167-FZ).

In paragraph 1 of Art. 23 of Law No. 167-FZ determines that the calculation period for insurance contributions to the Pension Fund of the Russian Federation (PFR) is a calendar year. To report for this period, you must submit a declaration on insurance premiums no later than March 30 of the year following the expired billing period (Clause 6, Article 24 of Law No. 167-FZ). Organizations registered in December do not file a declaration for this calendar year, since the first billing period for them is the time from the date of creation to December 31 of the next calendar year. The policyholder includes the indicators for December in the calculation of advance payments for the first quarter of the next year and reflects them as part of the data for January.

Law No. 167-FZ does not provide for the possibility of submitting a single (simplified) declaration on insurance pension contributions. Therefore, even if there is no object subject to insurance premiums and the other requirements of paragraph 2 of Art. 80 of the Tax Code of the Russian Federation, the organization, in general, submits a zero calculation of advance payments or a zero declaration on insurance contributions to the Pension Fund of the Russian Federation.

Personal income tax payers are individuals who receive income. Organizations that pay income to employees or other individuals are only tax agents. They calculate personal income tax, and also withhold it from the payer’s income and transfer it to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation). At the end of the calendar year, tax agents submit to the inspectorate at the place of registration information about income paid to individuals during the tax period and the amounts of tax accrued and withheld during this period. The specified information is submitted annually no later than April 1 of the year following the expired tax period, according to Form 2-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation). The current tax legislation does not provide for any special features for newly created organizations. Therefore, any new company that has paid income to individuals submits information in Form No. 2-NDFL in the general manner. The date of its registration does not matter.

Transport and land taxes

New organizations with registered vehicles subject to transport tax are recognized as payers of this tax. This is enshrined in Art. 357 Tax Code of the Russian Federation. Objects of taxation are listed in Art. 358 of the Code.

If a newly created organization has one or more land plots, it belongs to it by right of ownership or the right of permanent (perpetual) use, it pays land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation). An organization is not exempt from paying it if its rights to land plots are not registered in accordance with Federal Law No. 122-FZ of July 21, 1997, and the plots themselves were allocated after the entry into force of this Law on the basis of relevant acts of state authorities or local government .

The tax period for transport and land taxes is the calendar year (clause 1, article 360 ​​and clause 1, article 393 of the Tax Code of the Russian Federation). The reporting periods for these taxes varied in 2007. For transport tax, these are the first, second and third quarters (clause 2 of article 360 ​​of the Tax Code of the Russian Federation), and for land tax - the first quarter, half a year and 9 months of the calendar year (clause 2 of article 393 of the Tax Code of the Russian Federation). From January 1, 2008, reporting periods for land tax are the first, second and third quarters of the calendar year.

For land and transport taxes, only their payers are accountable. They submit declarations in the general manner, since there are no special provisions for these taxes for organizations created during the calendar year. At the end of the calendar year, new companies that pay transport tax file a transport tax return. It is submitted to the tax office at the location of the vehicle (clause 1 of Article 363.1 of the Tax Code of the Russian Federation). Newly created organizations - payers of land tax submit a declaration for this tax to the inspectorate at the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation). The deadline for submitting annual returns on transport and land taxes is no later than February 1 of the year following the expired tax period (clause 3 of Article 363.1 and clause 3 of Article 398 of the Tax Code of the Russian Federation).

At the end of each reporting period, organizations calculate advance payments for transport tax and submit tax calculations for them no later than the last day of the month following the expired reporting period (clauses 2 and 3 of Article 363.1 of the Tax Code of the Russian Federation). A similar procedure applies to land tax. At the end of each reporting period, they submit a tax calculation for advance payments of land tax. The deadline is set in paragraph 3 of Art. 398 of the Tax Code of the Russian Federation - no later than the last day of the month following the expired reporting period.

Financial statements

The organization prepares financial statements for the month, quarter and year on an accrual basis from the beginning of the reporting year. Quarterly financial statements are submitted within 30 days after the end of the quarter, and annual financial statements - no later than 90 days after the end of the year.

The reporting year for all organizations is considered to be a calendar year, that is, the period from January 1 to December 31 inclusive. For organizations created during a calendar year, special provisions of Art. 14 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. If an organization was registered from January 1 to September 30 of the current year inclusive, then its first reporting year is considered to be the period from the date of state registration to December 31 inclusive. For enterprises created on October 1 or after this date, the first reporting year is the period from the date of state registration to December 31 of the following year.

A newly created organization is not exempt from submitting financial statements, even if it did not conduct financial and economic activities during the reporting period. The results of a company's activities are reflected in its financial statements, regardless of the presence or absence of an object of taxation for any tax.

The basic rules for reporting and the requirements for its forms are given in Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. Organizations, with the exception of credit, insurance and budgetary organizations, submit a balance sheet (Form No. 1), a profit and loss statement (Form No. 2), a statement of changes in capital (Form No. 3), and a cash flow statement (Form No. 4) and Appendix to the balance sheet (form No. 5).

The financial statements also include an auditor's report confirming their reliability and an explanatory note. The auditors' conclusion is included in the reporting if the organization is subject to mandatory audit in accordance with Art. 7 of the Federal Law of August 7, 2001 No. 119-FZ. Firms that audit financial statements on their own initiative may attach an auditor's report to the annual report.

Profit (income) taxation department
Office of the Federal Tax Service of Russia for the Tambov region

If the company was registered at the end of the year (at the end of 2014), then you may not need to prepare and submit in 2015. The fact is that there is a special rule for newly created companies. Namely: if you registered a company after September 30, you can choose that for accounting purposes the first reporting period will be for you - the time from the date to December 31 of the year in which state registration was made, inclusive. Or the period from the date of state registration to December 31 of the year following the year of state registration, inclusive (clause 3 of Article 15 of the Federal Law of December 6, 2011 No. 402-FZ, hereinafter referred to as Law No. 402-FZ).

For example, if you registered on November 25, 2014, then you can submit financial statements only in 2016, based on the results of 2015. And at the end of 2014 there is no need to prepare financial statements. But, we repeat, you decide for yourself whether to use this right or not. Register the chosen procedure in the accounting company for accounting purposes or approve it by a separate internal order

As for the simplified tax system, in order not to take it at the end of the first year of work, you need to be registered in December. Then the first tax period is considered from the date of creation of the company until the end of the calendar year following the year of creation (paragraph 2, paragraph 2 and paragraph 4, article 5 of the Tax Code of the Russian Federation).

For example, a company is registered at the end of the year - December 20. This means that the first simplified tax period for her will be the period from December 20, 2014 to December 31, 2015. True, if you do submit a declaration for the first year of work, we believe it will not be a mistake. A similar procedure applies to certificates in form 2-NDFL. However, since here you are acting as a representative, we recommend that you find out the exact reporting procedure in your business. You may be required to provide a certificate, even if you created the company at the end of the year.

Note: the rule on exemption for the first year of work does not apply to (letter dated July 27, 2011 No. 03-11-11/195). That is, even if a businessman registered in the last days of December, he still needs to submit a “simplified” tax return for the year in which state registration occurred. Even if the declaration is “zero”. Well, businessmen do not submit financial statements, since they have the right not to keep accounting records (subclause 1, clause 2, article 6 of Law No. 402-FZ).

Both for companies and for entrepreneurs-employers who are registered at the end of the year, there are no exceptions for reporting to extra-budgetary funds. And also for submitting information on the average number of employees for the previous calendar year. However, let us remind you that the company must submit such information not only at the end of the year (until January 20 inclusive), but also no later than the 20th day of the month following the month in which it was created (paragraph 3, paragraph 3, article 80 Tax Code of the Russian Federation). For example, if you created a company in November 2014, then the first such report from you is expected until December 20 inclusive.

We have provided all the specific deadlines for the forms for the year in the table below.

Table Reminder for submitting annual reports for those working on a simplified taxation system

* If the last day of the deadline for submitting reports falls on a non-working holiday or day off, then the date of submission of reports is postponed to the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation, paragraph 2, clause 7 of the Procedure approved by Rosstat order dated December 29, 2012 No. 670 , and paragraph 7 of Article 4 of Law No. 212-FZ).

Information on the average number of employees (AMN) - This is one of the first reports of the newly created LLC. The reporting form looks simple, however, submitting the SSR raises a lot of questions, which we will answer in this article.

Who must submit information about the number of employees

Judging by the name, only employers must submit information about the average number of employees. But the Ministry of Finance believes that all companies must report, including newly organized ones that do not yet have employees. From the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07/1/4390: “... there is no provision for exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”

Let's list who is required to submit a report on the average headcount:

• newly registered legal entities, regardless of the availability of personnel;
• individual entrepreneurs-employers;
• organizations that have concluded ;
• organizations that do not have employees on staff.

Thus, only individual entrepreneurs without employees have the right not to submit this information; all other businessmen are required to report.

Who to include in the headcount for the report

The calculation of the average headcount in 2018 is carried out in accordance with the Instructions approved by Rosstat Order No. 772 dated November 22, 2017. The Instructions list the categories of workers who are included in the number for the report, and those who are not taken into account in the calculation.

A lot of controversy arises over the inclusion in the SCR of information about the only founder, who does not receive a salary. Should he be taken into account in the number of employees, since he performs administrative functions for the management of the LLC? No, it’s not necessary, there is a clear answer to this question in paragraph 78 (g) of the Directives.

The average headcount is calculated only for personnel hired under an employment contract. This is the main difference between this indicator and reports to funds, which also take into account employees registered under a civil law contract. In this case, the duration of work under the employment contract does not matter; everyone who performs permanent, temporary or seasonal work is included in the information of the SCH. Separately, those who are employed full-time and those who work part-time are taken into account.

In general, the average payroll number is determined by adding the number of employees on the payroll for each month of the reporting year and dividing the resulting amount by 12. The final result is indicated in whole units, because it means the number of working people in the state.

Deadline for delivery of the SSR in 2018

The deadline for submitting information on the average number of employees is established by Article 80 of the Tax Code of the Russian Federation. According to her, you need to submit this form no later than January 20 current year for the previous calendar year. But the deadline for submitting a report on the average number of new organizations (legal entities that have just been created or reorganized) is no later than the 20th of the month, following the one in which the organization was registered or reorganized.

For example, the creation of an LLC occurred on January 10, 2018, therefore, information on the average headcount of the newly created organization must be submitted no later than February 20, 2018. Next, the company reports in the general manner, i.e. For 2018, the report on the number of employees must be submitted by January 20, 2019 inclusive.

If the delivery deadline is violated, the LLC will be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. In addition, an administrative punishment of an official (chief accountant or director) in the amount of 300 to 500 rubles is possible under Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

Important: information about the average number of employees of a new organization, although submitted to the Federal Tax Service, is not a tax return, therefore tax authorities do not have the right to block the LLC’s current account due to late submission deadlines.

Report form

The SChR report is submitted on a form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. Recommendations for filling out the form are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD 6-25/353@.

The report on the average headcount for newly created organizations consists of one sheet and has a fairly simple appearance.

In the top lines of the form (the fields to fill out are highlighted in color) indicate the TIN and KPP of the legal entity. The name of the Federal Tax Service is entered in full, indicating the number and code of the tax authority. The name of the company is given in full, for example, not “Alfa LLC”, but “Alpha Limited Liability Company”.

The only significant indicator of the SCHR report is the average headcount, calculated in accordance with Instructions No. 772. If information is submitted for the past calendar year, then January 1 of the current year is indicated in the date fields. The information is signed by the head of the legal entity, but this can also be done by an authorized representative. When submitting a report by proxy, you must enter the details of this document and attach a copy.

The report on the average headcount for newly created organizations differs from the usual annual report only in the date. Please note the footnote marked with (*) - the number of personnel is indicated not as of January 1 of the current year, but as of the 1st of the month following the month in which the LLC was registered. For example, if a company was registered on January 10, 2018, then the number of staff is indicated as of February 1, 2018.

We provide a sample of filling out a report on the average number of employees of a newly created LLC, in which the employment contract is concluded only with the general director.

Submission methods

The number of employees under an employment contract is important not only when calculating taxes, but also when choosing the method of submitting the CHR report: paper or electronic. Typically, information about the average headcount of a newly created organization is submitted in paper form, because the number of employees hired in the first month rarely exceeds 100 people.

The rule of Article 80 (3) of the Tax Code of the Russian Federation states that only taxpayers with no more than 100 people have the right to submit tax returns and calculations in paper form. If we take it literally, then this article should not apply to the report on the average headcount, because it is not taxable. However, tax officials insist that if the number of employees exceeds 100 people, information about their number should also be submitted in electronic format.

In fact, this requirement does not cause any particular difficulties, given that since 2015, insurance premium payers are required to submit reports on insurance premiums in electronic form, starting from 25 people. That is, if the number of employees in your enterprise exceeds 25 people, you will still have to issue an electronic digital signature, which can be used to sign all reports.

A report on the number of employees is submitted to the tax office at the place of registration: at the registration of an individual entrepreneur or the legal address of an LLC. If the document is drawn up on paper, then you can submit the report in person to the Federal Tax Service or by mail with a list of the attachments.

An organization must maintain accounting records continuously from the moment of state registration as a legal entity until its reorganization or liquidation. This is stated in paragraph 3 of Article 8 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ).

Accounting statements are a unified system of data on the financial and property position of an organization and the results of its economic activities (Article 2 of Law No. 129-FZ). Reporting is prepared in accordance with accounting data using established forms.

Paragraphs 1 and 2 of Article 15 of Law No. 129-FZ indicate that all organizations (with the exception of budgetary ones) submit annual financial statements in accordance with the constituent documents:

• founders, participants of the organization or owners of its property;
• territorial bodies of state statistics at the place of registration;
• bodies authorized to manage state property (only state and municipal unitary enterprises);
• other executive authorities, banks and other users in accordance with the law.

The obligation to submit financial statements to the tax authority at the location of the organization in accordance with the requirements of Law No. 129-FZ, with the exception of cases where organizations are not required to maintain or are exempt from maintaining accounting records, is enshrined in subparagraph 5 of paragraph 1 of Article 23 of the Tax Code.

tax authority accounting statements, if in accordance with Law No. 129-FZ they are not required to maintain accounting records or are exempt from maintaining them

In addition, according to Article 15.6 of the Code of Administrative Offenses of the Russian Federation, for failure to submit within the period established by the legislation on taxes and fees or refusal to submit to the tax authorities documents and (or) other information necessary for tax control, as well as for submitting this information incompletely or incompletely. in a distorted form, an administrative fine in the amount of 300 to 500 rubles is provided for officials of the organization.

Example 3

Sandy LLC was created on February 2, 2009, on the same day the company received a certificate of registration with the tax authority. The bank account was opened on April 15, 2009, and the founders immediately deposited money into the account as payment for the authorized capital. From the date of registration to June 30, 2009, the organization did not conduct financial and economic activities. Sandy LLC applies the general tax regime.

The chief accountant of Sandy LLC, who began working on July 1, 2009, decided not to submit the first interim financial statements. That is, until July 30, a zero balance sheet and profit and loss statement were not submitted to the tax office for the first half of 2009. According to paragraph 1 of Article 126 of the Tax Code of the Russian Federation and paragraph 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation, failure by a newly created organization to submit its first interim accounting statements to the tax authority may entail the following measures of tax and administrative liability:

• collection of a fine from the taxpayer (organization) in the amount of 100 rubles. (50 rubles × 2 documents);
• collection of a fine from an official of the organization - from 300 to 500 rubles.

Close 3 See letter of the Ministry of Finance of Russia dated October 29, 2008 No. 03-02-07/1-436.

First statistical reporting

In accordance with Article 8 of the Federal Law of November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation,” respondents, including newly created organizations, are obliged to provide free of charge to the subjects of official statistical accounting the information necessary for the formation of official statistical information. Rosstat is a federal executive body that carries out the functions of generating official statistical information.

Close Submission of state statistical observation forms to statistical authorities is mandatory for all reporting entities

Federal statistical observation forms and instructions for filling them out are provided free of charge. In addition, in the branches of Rosstat there are stands with forms of statistical observation forms, as well as samples and instructions for filling them out, and some of them have consulting departments to provide assistance to reporting organizations.

Since there are many forms of statistical reporting and the need for their submission depends on the type of activity, it is advisable for a newly created organization to seek clarification from its territorial body of Rosstat.

Close In a simplified manner, small and medium-sized businesses, recognized as such on the basis of Federal Law of July 24, 2007 No. 209-FZ, report on primary statistical data

The newly created organizations submit primary statistical data to the territorial bodies of Rosstat using the approved forms of federal statistical observation in accordance with the instructions for filling them out. Addresses, submission deadlines and frequency are indicated on the forms themselves. This is stated in paragraph 4 of the Regulations on the conditions for mandatory submission of primary statistical data and administrative data to subjects of official statistical accounting. In this case, the head of the newly created organization must appoint officials authorized to provide statistical information on behalf of the legal entity.

Close In accordance with Rosstat order No. 185 dated August 12, 2008, organizations do not submit interim (quarterly) financial statements to the territorial body of Rosstat Close 4 The regulation was approved by Decree of the Government of the Russian Federation dated August 18, 2008 No. 620.

Failure to submit (untimely submission) by respondents administrative and (or) statistical data or submission of unreliable administrative and (or) statistical data to the territorial bodies of Rosstat in accordance with paragraph 14 of the said Regulations entails the responsibility of the respondents as provided for by law.

Thus, according to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, an administrative fine of 3,000 to 5,000 rubles is provided for the violation by an official responsible for the presentation of statistical information necessary for conducting state statistical observations of the procedure for its presentation, as well as for the presentation of unreliable statistical information. Based on paragraph 1 of Article 15 of Law No. 129-FZ, all organizations (including newly created ones) are required to submit the first annual and each subsequent annual financial statements to the territorial body of Rosstat at the place of registration.

According to Article 19.7 of the Code of Administrative Offenses of the Russian Federation, for failure to submit annual financial statements to the territorial body of Rosstat, an organization (including a newly created one) may be brought to administrative liability in the form of a fine:

• from a legal entity - from 3000 to 5000 rubles,
• official - from 300 to 500 rubles.