3rd quarter what months. What is a quarter? How many months are there in a quarter? Reporting on contributions to extra-budgetary funds

Any company knows that paying taxes on time is just as important as paying wages. Tax calendars will remind you when and what tax to pay.

Production calendar– this is an important assistant in the work of an accountant! The information presented in the production calendar will help you avoid errors when charging wages, will facilitate the calculation of working hours, sick leave or vacation.
On one page, designed in the form of a calendar with comments, we tried to collect all the basic information required in your work every day!

This production calendar has been prepared on the basis of Decree of the Government of the Russian Federation dated July 10, 2019 No. 875.

First quarter

Second quarter

Third quarter

Fourth quarter

* Pre-holiday days, in which the duration of work is reduced by one hour.

Time is a very significant resource that is always in short supply. There's never enough of it. You always want there to be more of it.

People who know how to properly distribute this resource achieve a lot in their lives. Those who do not value time and waste it rarely achieve serious success. In order to complete any task on time, you need to assign a certain period of time during which it can actually be completed, and adhere to the established deadlines. Only by setting specific goals for yourself can you achieve your goals. What could be the time period? It can be different: a week, a month, a half-year, a year, etc. In this article we will talk about such a period as a quarter.

What is a quarter? How many months are there in each quarter?

Translated from Latin, this word means “quarter”. Accordingly, a quarter is ¼ of a year. Thus, it becomes clear that we have only four quarters in a year. Knowing that a year consists of twelve months, you can calculate the number of months in one quarter. How many months are there in each quarter of the year? Through simple mathematical calculations we arrive at the following: 12 / 4 = 3. In total, we have 4 quarters in a year, each of which has three months. Quarters are numbered with Latin numerals. In English-speaking countries, this time period is indicated by Arabic numerals. Each of them is preceded by the letter Q.

What are the months in each quarter?

The year has a similar division into seasons. There are also four of them, each lasting three months. However, there are differences between quarters and seasons. Seasons represent the seasons of the year. There are four seasons in total: winter, spring, summer and autumn.

However, the winter season does not begin with the beginning of the year. The first month of winter is last month in the year - December. The quarter is characterized by division from the beginning of the year. That is, the first quarter begins on January 1. Further, both in seasons and in quarters, the months are counted in order.

This way we can find out which months are in the first quarter. These are January, February and March. The total is 31 + 28 (29) + 31 = 90 (91) days in the first quarter of the year. The number of days can only change in the first quarter, because February does not have 28 days in a leap year, but once every 4 years it consists of 29 days.

Q2 - what months are these? The second quarter of the year includes the next three months - April, May and June. Total number of days: 30 + 31 + 30 = 91. This number of days is constant from year to year.

Q3 - what months are these? July, August, September - these are the three months that make up the third quarter of the year. Total number of days: 31 + 31 + 30 = 92.

And finally, the last quarter of the year consists of the following months: October, November and December. Total days: 31 + 30 + 31 = 92.

Why is this division of the year needed?

Typically, the “quarter” period is used in those institutions where it is necessary to prepare reports, for example in statistics or accounting.

This division allows you to bring documentation into the system, correctly draw up plans and monitor their implementation. The annual report, of course, is very important, but until the whole year has passed, quarterly reporting allows you to track how timely the assigned tasks are being accomplished. This makes it possible to adjust their implementation in time, if necessary, in order to reach the desired indicators at the end of the year. Reports are executed once a quarter. How many months it takes to complete a particular task determines the number of quarters allocated to each goal.

In the word "quarter" the stress falls on the second syllable. However, many people pronounce this word incorrectly, emphasizing the first syllable. You need to remember how to pronounce it correctly so as not to look illiterate.

Previously, in Soviet times, the quarterly year began in October. This fact caused confusion in the documentation, so this practice was soon abandoned.

Since at the end of each quarter, as a rule, employees of accounting, statistics and other organizations have to make a report, this period of time is also called the reporting period, as well as the tax period.

The word "block" can refer not only to a period of time, but also to a row of houses between two intersections on a street.

Conclusion

In this article, we found out what a quarter is, how many months are in each quarter, etc. This knowledge will be useful primarily to employees of those organizations where quarterly reporting is prepared. It would also do well for people not involved in reporting periods to know this information to broaden their horizons. Division into quarters is a worldwide practice. It allows you to intelligently plan time for performing various tasks in order to achieve your goals. Only those who schedule their time minute by minute, set specific tasks for themselves and control their implementation are able to achieve something.

Dividing the year into quarters is very convenient, as it allows you to track overall results in a timely manner, and if something happens, timely adjust your activities.

Construction of a new residential complex, “Kvartal 3”, is underway in Skhodnya. This is a monolithic high-rise building, during the construction of which the developer places the main emphasis on reliability and quality of construction.

Well, monolithic technology itself makes us believe construction company. But there's something else. Not just something, but a lot of everything. We will try not to delve into the jungle of the construction process, but we will tell you about materials and technologies.

So, the complex is three-section, seventeen floors. The foundation and ceilings are monolithic reinforced concrete. The facades are hinged ventilated (fiber cement panels and porcelain stoneware slabs). Moisture-resistant tongue-and-groove slabs 10 cm thick are used as interior partitions.

The complex should be quiet and cozy, as the floor and garbage chute are soundproofed. Elevator shafts do not have common walls with housing.

We also note good thermal insulation performance. It seems to us that residents of the residential complex “Kvartal 3” will be able to save a lot on utility bills, since the energy efficiency class of the building is “B +” (high), the walls are insulated with ROCKWOOL material (15 cm), and high-quality PVC double-glazed windows are installed on the windows. All this is voiced by the developer, but we cannot verify it yet. The complex is expected to be put into operation in 2019.

Districts, blocks...

The residential complex “Kvartal 3” is being built in Khimki, 13 km from the Moscow Ring Road. This is a microdistrict. Skhodnya, 2nd Dachny lane. building 1.

The capital can be reached by car or train.

The developer considers the location one of the main advantages of the complex. To some extent, we are ready to agree with him. If only because the construction is taking place next to a forested area.

And the residents of the new building will not be bored. Nearby there are kindergartens, schools, supermarkets, sports centers, bank branches, and universities. As they say, everyone will be in business.

Apartment stock

Having studied the surrounding area and the “shell” of the residential complex, we can safely move on to getting to know the housing stock. Apartments in the complex are offered with one, two and three rooms. Area - from 36.44 to 83.36 square meters. m.

One- and two-room apartments have a combined bathroom,

in three-room apartments - separate.

All apartments have loggias. They are insulated and glazed. We liked the fairly spacious kitchens, even in one-room apartments. Studying the layouts, we did not find a room smaller than 8.5 square meters. m, but a confident 10.4 “square” is found quite often.

The developer does not offer finishing, but performs heat and sound insulation, glazing, installation of doors, organization of water and electricity supplies.

"Buns" for residents

It has long ceased to be a curiosity that residential complexes are not built on their own. They are equipped with internal infrastructure. In some places it is minimal, in others it looks more like an urban one than an intra-house one. In the case of the Kvartal 3 residential complex, we have an intermediate option. Cinemas under open air, spa complexes and other miracles are not promised, but much is created for active and comfortable leisure of the whole family.

Namely: a recreation area of ​​150 square meters. m, children's playground, sports grounds. On an area of ​​more than 2,000 sq. m provides landscaping.

• proximity to a forested area;
• monolithic construction;
• heat and sound insulation;
• ergonomic layouts.

• few parking spaces.

Residential complex "Kvartal 3" is an interesting residential complex. We are attracted by the developer's thorough approach. Here and modern technologies, and environmentally friendly materials, and taking into account the mobility features of people with limited mobility (ramps, wide doors, spacious elevators). The new building is located in Khimki, next to a forest plantation. The location was well chosen. The pricing policy at this stage also does not raise any questions for us. We will continue to follow developments at the construction site with interest.

We have already discussed why and how important it is for any businessman to submit reports on time in the article about.

A free audit can help you check the completeness and timeliness of reporting.

For your convenience, we have created a calendar of reports and, which will help you not to violate the deadlines established by law.

Please note that the deadlines in the calendar are indicated as in the Tax Code of the Russian Federation, however, if the deadline for submitting a report or paying a tax falls on a weekend, it is postponed to the next working day. For example, the deadline for submitting a VAT return for the 1st quarter of 2020 is April 25, but this is a day off, so the deadline is postponed to April 27.

So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our usersmonth of free accounting services:

Tax calendar for individual entrepreneurs

* If the number of employees is 25 or more, the report is submitted only electronically.

*Newly registered LLCs additionally submit the SSC no later than the 20th day of the month following the month of registration

**Confirmation of the main type of activity in the Social Insurance Fund is submitted by individual employers only if they have changed the type of main activity from which the greatest income was received in the past year.

The deadlines for submission to Rosstat are specific. Once every five years, this body conducts continuous monitoring of the activities of small businesses (the last time was carried out in 2015). And in the intervals between observations, reporting is submitted selectively, at the request of statistical authorities. But it’s better to find out in advance on the Rosstat website whether and when you need to report.

Other taxes for individual entrepreneurs and LLCs

The payment of some taxes depends on the availability of the object of taxation, so not all organizations and entrepreneurs pay them.

Land tax

Taxpayers for this tax are organizations, individual entrepreneurs and ordinary individuals having land plots on the basis of ownership, perpetual use or lifelong possession.A number of benefits apply to land tax:

• reduction of the tax base (Article 391 of the Tax Code of the Russian Federation);
• preferential tax rate (Article 394 of the Tax Code of the Russian Federation);
• exemption from payment (Article 395 of the Tax Code of the Russian Federation).

Municipalities can establish additional benefits on their territory.

Only organizations can submit land tax returns. An individual entrepreneur pays land tax as an ordinary individual, upon notification of the Federal Tax Service. The deadline for submitting a land tax return is no later than February 1 following the reporting year.

Land tax is paid at the location of the land plots; the deadlines for payment of land tax and advance payments for it are established by the laws of municipalities.

Transport tax

Not subject to this tax vehicles specified in paragraph 2 of Article 358 of the Tax Code of the Russian Federation, for example, transport of agricultural producers, as well as passenger and cargo watercraft and aircraft that are the property of legal entities or individual entrepreneurs whose main activity is transportation.

Tax returns for transport tax are submitted only by taxpayers - organizations. The deadline for submitting the declaration is no later than February 1 following the reporting year. In relation to transport tax, individual entrepreneurs are recognized as individuals, they do not submit a tax return on it, the tax is paid on the basis of a notification from the tax office. The deadlines for payment of transport tax are established by regional laws.

Water tax

Taxpayers for this tax are organizations and individuals engaged in special water use, in the form of water withdrawal from water bodies or the use of their water area. Organizations and individuals using water bodies under water use agreements or decisions on the provision of water bodies for use, concluded or adopted after the entry into force of the Water Code of the Russian Federation, are not recognized as taxpayers.

The extensive list of situations of water intake or use of water areas specified in Article 333.9 of the Tax Code of the Russian Federation, such as water intake for irrigation of agricultural land, use of water areas for fishing and hunting, for the placement and construction of hydraulic structures, etc., is not subject to taxation under the water tax. The deadlines for filing a tax return and paying the water tax are the same - no later than the 20th day of the month following the reporting quarter.

Excise taxes

Excise tax is an indirect tax that is included in the price of a product and is actually paid by the consumer. Excise taxes are paid by organizations and individual entrepreneurs who are producers, processors and importers of excisable goods. Excise goods are specified in Art. 181 of the Tax Code of the Russian Federation, these include:

• alcohol-containing products, with the exception of medicines, cosmetics and perfumes;
• alcoholic products, including beer;
• tobacco products;
• cars;
• motorcycles with power over 150 hp. strength;
• motor and straight-run gasoline;
• diesel fuel and motor oils.

The tax period for excise taxes is a calendar month, the declaration is submitted at the end of each month, no later than the 25th day of the next month. Excise taxes must also be paid within the same period. An exception is for excise tax payers on transactions with denatured alcohol and straight-run gasoline: the deadline for submitting a declaration and paying excise taxes for them is no later than the 25th day of the third month following the reporting period.

MET - mineral extraction tax

This tax is paid by organizations and individual entrepreneurs who have licenses for the use of subsoil, extracting minerals, with the exception of commonly used ones. The tax period for mineral extraction tax is a calendar month. The tax return must be submitted no later than the last day of the month following the reporting month, and the tax must be paid no later than the 25th day of the month following the reporting month.

In the accounting department of any organization you can often hear the word “quarter”. In most cases, everyone knows what this means, but I would also like to say a few words about reporting, which can be both quarterly and annual.

What is a quarter

Quarters are periods of time that consist of three months, starting in January. Most often this term is used in the accounting department of any organization. It also means tax season. The first quarter consists of January, February and March, the second quarter - of April, May and June, the 3rd - July, August and September, the 4th - October, November, December.

Each of these periods means submitting reports to certain organizations, paying payments or losing the use of a certain special tax regime if the enterprise exceeds the legally established indicators. But let's deal with everything in order.

What reporting is submitted quarterly?

There are a lot of different taxes in the legislation of the Russian Federation. Some of them are rented and paid once a quarter, others - once a year, others - once a month. In order not to get confused with submitting reports, I would like to offer a table that shows the tax periods for a specific type of payment.

This table clearly shows the periods and forms for which reports are submitted to various organizations.

Reporting on contributions to extra-budgetary funds

To the Pension Fund of the Russian Federation, organizations submit the RSV-1 Pension Fund form once a quarter. The maximum deadline for submission is the 15th day of the second month following the reporting period. Therefore, this form for the first quarter must be in the Pension Fund office by May 15, for the first half of the year - by August 15, for 9 months - November 15, for the year - February 15. However, if the reporting date falls on a weekend, then the deadline for reporting is moved to the working day following the weekend. Payment of advance payments occurs within the same time frame as the submission of reports.

You must also report to the Social Insurance Fund for all quarters of the year. This structure monitors the correctness of the calculation of social insurance contributions and the payment of larger amounts of sickness benefits. Reports to this fund are submitted quarterly no later than the 15th day of the month following the reporting period. It turns out that the reporting dates for this species dues are April 15, July 15, October 15 and January 15. Just like for pension contributions, amounts are transferred before reporting dates. Reporting form - 4-FSS.

For failure to submit or late submission of reporting forms, a fine of 1,100 rubles is imposed on the enterprise. If there is a repeated violation, the case is sent to court.

Value added tax

VAT reporting is also submitted once every 3 months. This also means that quarters are reporting periods and the amount of tax is paid and submitted by the 20th day of the month following the reporting period. The reporting form is approved by Order of the Ministry of Finance No. 104n and is mandatory. For late submission of reports, the organization also faces a fine.

Property tax

The property tax of companies is a regional tax, therefore Tax Code you will not find deadlines for its payment. But the legislation states that the reporting periods for this tax are quarters. This means that it is also quarterly. Exact data on its payment and reporting should be looked at regulations specific region. The declaration form is unified and is mandatory for use.

I would also like to note that previously property tax was paid only by organizations on special tax purposes. Starting from the third quarter of 2014, the government of the Russian Federation obliged organizations that are on UTII to calculate and pay it.

Tax paid depending on the tax regime

In Russia, all commercial organizations pay their tax depending on the tax regime they choose. However, only OSN and UTII are paid by organizations once a quarter. There are four payments and four reporting dates in a year. Also, the income tax of an organization located on the OSN can be paid once a month.

Thus, reporting on UTII is submitted on the twentieth day of the month following the reporting period according to the tax return form approved by order of the Federal Tax Service Russian Federation. This form filled out in accordance with the regulations and submitted to the tax authority to which the organization is attached. Failure to submit or late submission entails an administrative penalty in the form of a fine.

The tax for OSN is paid once a quarter. There are three months in a quarter, therefore, an enterprise can also submit three tax returns per quarter, since the reporting period for this tax is not precisely specified. Organizations determine it independently. This declaration is mandatory for use; Order of the Ministry of Finance No. 55n approved its form.

Other special regimes submit tax reports only once a year, although they pay advance payments every 3 months.

Reporting depending on the type of enterprise

Government organizations submit not only reports quarterly. They are also required to submit financial statements every quarter. Their forms are approved by orders, but in most cases they are modified with additional lines for various explanations to the parent organizations.

Credit organizations must also report to the Bank of Russia and parent organizations. In addition, banks must provide reporting at the request of regulatory authorities.

Until 2013, all organizations submitted their accounting reports quarterly to the tax authorities. But since two thousand and thirteen, such an obligation was abolished. Now there are no interim reports for tax authorities or statistical authorities, only annual ones. However, no one prohibits maintaining interim reporting and presenting it to management or founders.

Most joint stock companies even now prepare interim financial statements for their shareholders so that they can monitor the activities and profits of the enterprise, as well as distribute dividends.

The 2nd quarter of the year has just ended. There is still time to prepare for your annual financial statements. However, do not forget about reporting to other funds!