Осталась неделя до окончания срока сдачи годовой бухотчетности за 2019 год в налоговые органы

Екатерина Уцына

Осталась неделя до окончания срока сдачи годовой бухотчетности за 2019 год в налоговые органы

Законодательством установлена обязанность организаций представлять годовую бухгалтерскую отчетность за истекший календарный год в налоговую инспекцию по месту постановки на учет налогоплательщика. Сделать это нужно не позднее трех месяцев после окончания отчетного периода (п. 5 ст. 18 Федерального закона от 6 декабря 2011 г. № 402-ФЗ, далее Закон № 402-ФЗ, подп. 5 п. 1 ст. 23 Налогового кодекса). Последний день срока представления годовой бухгалтерской отчетности за 2019 год истекает 31 марта 2020 года.

Если отчетность организации подлежит обязательному аудиту, то в налоговые органы также должно представляться и аудиторское заключение. Подать его можно либо вместе с отчетностью, либо не позднее десяти дней со следующего дня после даты заключения, но до окончания календарного года, следующего за отчетным (т. е. для отчетности за 2019 г. до 31 декабря 2020 г.).

От обязанности предоставлять отчетность в налоговые органы освобождены:

организации, которые не обязаны вести бухгалтерский учет в соответствии с Законом № 402-ФЗ;религиозные организации;организации, представляющие годовую бухгалтерскую отчетность в Банк России;организации бюджетной сферы;Банк России;организации, отчетность которых содержит сведения, отнесенные к гостайне;организации в случаях, установленных Правительством РФ (п. 3 ст. 18, п. 4 ст. 18 Закона № 402-ФЗ).

Бюджетным организациям стоит обратить внимание на то, что хоть они и освобождены от представления обязательного экземпляра отчетности в государственный информационный ресурс бухгалтерской (финансовой) отчетности, который ведется ФНС России (п. 1 ч. 4 ст. 18 Закона № 402-ФЗ), для них установлена обязанность представлять в налоговый орган по месту нахождения организации годовую бухгалтерскую (финансовую) отчетность (п. 5.1 ст. 23 НК РФ, действует с 1 января 2020 г.).

Предоставлять отчетность за 2019 г. организации должны только в электронном виде. Исключение сделано для субъектов малого предпринимательства. Они могут подать бухотчетность за 2019 год или на бумажном носителе, или в виде электронного документа по своему выбору.

За нарушение сроков сдачи отчетности предусматривается налоговая ответственность (п. 1 ст. 126 НК РФ). Инспекция выпишет штраф в размере 200 руб. за каждый не представленный в срок документ, который должен входить в состав бухгалтерской отчетности. При этом стоит учесть, что для компаний разной оганизационно-правовой формы собственности размер штрафа при аналогичных условиях может отличаться. Ведь сумма штрафа будет зависеть от количества документов, входящих в состав бухотчетности для той или иной организации (письмо ФНС России от 21 ноября 2012 г. № АС-4-2/19575@).

Источник: garant.ru

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