Reporting period. Interim financial statements The last financial year is the amount

Reporting period- this is the period for which the organization must prepare financial statements. The reporting period is a month, a quarter, a year. During this period, profit and loss statements (or income and expense statements) and balance sheets are prepared, reflecting the state of the company at the end of the period. Often the law requires the publication of these reports.

In many cases, companies, in order to improve the efficiency of ongoing management, prepare reports for shorter periods of time, for example, for a month, quarter or half a year.

Reporting period expenses

These are costs or losses attributable to the current period, as opposed to the cost of goods produced during this period. Consist of costs excluding inventory costs finished products and work in progress.

Accounting period codes

The vast majority of legal entities submit financial statements once a year. For them, the reporting period code on the title page is always "34". But there are organizations that are required to report quarterly. For example, insurance companies. Codes for quarterly reports are provided:

• for the first quarter - "21";
• for the first half of the year - "31";
• for nine months - "33"
• 51 - I quarter - during the reorganization (liquidation) of the organization
• 52 - Half a year - during the reorganization (liquidation) of the organization
• 53 - 9 months - in case of reorganization (liquidation) of the organization

In the event of liquidation or reorganization of an enterprise, ciphers are provided:

• "94" - for interim reports;
• "90" is for the final report.

Tax reporting period

A tax period is understood to mean a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. The tax reporting period is the time period after which taxpayers and tax agents are required to submit tax returns to the tax authority in relation to each individual tax.

A tax period may consist of one or more reporting periods, following which advance payments are made. If the organization was established after the beginning of the calendar year, the first tax period for it is the period of time from the date of its creation to the end of this year. In this case, the day of establishment of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

If the organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) is completed.

If an organization established after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of establishment to the day of liquidation (reorganization).

If an organization was established on a day falling within the period from December 1 to December 31 of the current calendar year, and liquidated (reorganized) earlier than the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation (reorganization) ) of this organization.

The stipulated rules do not apply to organizations from which one or more organizations are separated or joined.

These rules also do not apply to those taxes for which the tax period is set as a calendar month or quarter. In such cases, during the creation, liquidation, reorganization of an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.

If the property that is the object of taxation was acquired, sold (alienated or destroyed) after the beginning of the calendar year, the tax period for the tax on this property in this calendar year is determined as the period of time when the property is actually in the ownership of the taxpayer.

Codes of tax reporting periods

There are also two-digit codes in tax returns. Each period has its own codes, which have a two-digit register.

Income tax is considered a cumulative total and the codes will be as follows:

• 1 quarter - "21";
• 1st half - "31";
• 9 months - "33";
year - "34".

VAT is calculated quarterly, and the ciphers are different:

• 1 quarter - "21";
• 2 quarter - "22";
• 3 quarter - "23";
• 4 quarter - "24".

When submitting declarations in the process of reorganization or liquidation of an enterprise, code 50 is used. The first digit 5 ​​in the code always means for the tax authorities that this is the last reporting of the company.

Codes for tax reporting periods under the simplified tax system

The reporting period is a year, which means that the code “34” is always indicated in the ordinary declaration. In special cases, codes apply:

• "50" - liquidation or reorganization;
• "95" - the last period before switching to another mode;
• "96" - the last period for the termination of business activities.

Codes for tax reporting periods for UTII

Reports are submitted once a quarter, so the codes will be as follows:

• 1 quarter - "21";
• 2 quarter - "22";
• 3 quarter - "23";
• 4 quarter - "24".

Synonyms

accounting period

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The accounting methodology is focused on a reporting period equal to a calendar month. But the Accounting Law does not support this tradition. Therefore, the reporting dates used throughout the calendar year should be fixed in the accounting policy.

The only reporting period fixed is the calendar year (clause 1, article 15). It is used for compiling .

The reporting period always starts on January 1st. And it lasts until the reporting date inclusive (). For annual reporting, the reporting date is 31 December.

A special procedure for determining reporting periods is for firms created, reorganized or liquidated in the reporting year. But we will not dwell on them.

Interim financial statements

Reporting prepared for a period of less than a calendar year is called intermediate ().

Paragraph 29 of the Regulation on accounting and financial reporting in Russian Federation(PVBU) states: the company must prepare interim reporting (for the month and for the quarter) on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation. But paragraph 4 of Article 13 of Law 402-FZ just establishes “other”. In accordance with it, interim financial statements need to be prepared only in cases where the company is obliged to submit them. Such an obligation may be established by the legislation of the Russian Federation, regulatory legal acts bodies of state regulation of accounting or at the corporate level - by the contracts of the company, its constituent documents or decisions of the owners. Of course, reporting periods and (or) reporting dates must be determined.

For example, by virtue of the law, the reporting date for a business entity is the day of payment of dividends. The fact is that on this day it is necessary to determine (clause 2, article 29 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”, clause 4 of Article 43 of the Federal Law of December 26, 1995 No. 208- Federal Law "On joint-stock companies Oh").

For most firms, the reporting period is a calendar year. The basis is the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. The last day of a calendar month is not considered a generally established reporting date.

Another example: during the state registration of the issue prospectus valuable papers the issuer must submit interim reports for the last completed reporting period, consisting of three, six or nine months (subclause 3, clause 2, article 22 of Federal Law No. 39-FZ of April 22, 1996 "On the Securities Market").

No monthly reporting

The provision on the preparation of interim reporting was introduced into Law 402-FZ by Federal Law No. 251-FZ dated July 23, 2013 and became effective on September 1, 2013. It relieved firms of the need to prepare monthly reports. Therefore, "automatically", without special grounds for this, the last day of the calendar month is not considered the reporting date.

As a result, most firms do not generate interim reporting on legal basis. And the reporting period for them by default, by virtue of the law, is a calendar year.

Meanwhile, the term "reporting period" appears in all accounting standards without exception. How to understand it? Let's think together.

Reporting period - basic concepts for PBU

The problem is that accounting standards are not adapted to the innovations of Law 402-FZ. The official accounting methodology, based on the Instructions for Use, is still designed for monthly cyclical procedures. The central place among them is the closing of synthetic accounts 90 “Sales” and 91 “Other income and expenses”. In the conditions when the reporting period increased monthly, this technique had a regulatory basis - paragraph 79 of the PVBU.

note

Accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period based on the accounting of all business operations of the organization and the assessment of balance sheet items (paragraph 79 of the PVBU).

It turns out that now it is not necessary to reveal the financial result at the end of each month. This must be done on reporting dates. And if they are not specifically established, then it is permissible to close accounts 90 and 91 once a year - on December 31.

It would seem that the complexity of accounting is reduced. But abandoning the old positions will require a large-scale restructuring.

There can be only one advice here. If you follow the traditional methodology - set in the accounting policy that for the purposes of accounting, the reporting date is the last day of each calendar month. Thus, you will formally retain the same understanding and reporting periods. Wherein accounting policy"automatically" does not oblige you to prepare interim reports.

Benefits of innovation

Suppose you are interested in the "reporting period = calendar year" option. What are the pros and cons of this choice? On the one hand, you do not have to close accounts 90 and 91 every month. However, this solution has a significant drawback: you will lose control over the current financial results of the company.

The rules for maintaining accounting records and preparing financial statements are applied to the extent that they do not contradict Federal Law No. 402-FZ (Information of the Ministry of Finance of Russia No. PZ-10 / 2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402- Federal Law "On Accounting"

With what frequency to close accounts 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses” - you decide on your own. But the depreciation of fixed assets and intangible assets must be accrued strictly on a monthly basis, because this is directly provided for and.

But firms that use . Accountants “dislike” this standard because of the calculations that they have to perform on a monthly basis. But if we proceed from the fact that the only reporting date is December 31, then it will be necessary to distribute income and expenses under transitional contracts only between calendar years. Which definitely makes life easier.

Problems of innovation

For an accountant, solutions that bring accounting and tax accounting together are always relevant. As you know, for the purpose of taxation of profits, reporting periods are formed quarterly or monthly. Accordingly, it makes sense to establish reporting periods in accounting.

The definitions given in :

. reporting period - the period for which the company must draw up financial statements;
. reporting date - the date on which the company must prepare financial statements.

Another problem is the need for balance sheets for decision-making in business companies. For example, when classifying large transactions or to determine the amount of payments to the departing member of the LLC. And for payment (quarterly or semi-annually), an interim report on financial results will be required. After all, these payments are possible only if there is current net profit (clause 1, article 28 of the Law 14-FZ, clause 1 and clause 2 of article 42 of the Law 208-FZ). Reporting dates for all such situations should be fixed in advance in the charter. If this is not done for you, a decision of the general meeting of participants (shareholders) will be required to determine the reporting date. When the reporting period was considered a month, there was no such need.

So, take note: the “reporting period” is under control!

Elena Dirkova, for the journal "Practical Accounting"

Examples of filling out reporting forms

Berator "Accounting statements" contains all the information for the error-free filling of any reporting form with line-by-line comments for each form with filling examples.

In accounting reporting period- a period of time that includes the facts of economic activity that occurred during it or related to it, reflected by the economic entity in accounting and accounting reports.

The main reporting period is a year, intermediate - month and quarter.

The reporting period, which begins on January 1 and ends on December 31, is called the calendar reporting period.

If the reporting period, having the same duration, begins on any other date, then the reporting period is called the financial year.

The most common are quarterly and annual reporting periods:

Quarterly reporting is generated for the period of time that occurs every quarter (3 months) of the year.

The reporting period for annual accounting (financial) statements (reporting year) is a calendar year - from January 1 to December 31 inclusive, except for cases of creation, reorganization and liquidation of a legal entity.

The first reporting year is the period from the date of state registration of the economic entity to December 31 of the same calendar year inclusive.

If the state registration of an economic entity was made after September 30, the first reporting year is the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive.

Thus, annual reporting is formed for the period of time that occurs each year.

In tax accounting, the reporting period is the time period after which taxpayers and tax agents are required to submit tax returns to the tax authority in relation to each individual tax.
Reporting periods, as a rule, are the first quarter, six months and nine months of the calendar year. In some cases, the reporting period may be a month.

For example, the first quarter, six months and nine months of a calendar year are recognized as income tax reporting periods.

At the same time, the reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are a month, two months, three months, and so on until the end of the calendar year.

At the end of each reporting period, advance tax payments must be made.

Since reporting periods in tax accounting are formed quarterly or monthly, it makes sense to set the same reporting periods in accounting.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Reporting period: details for an accountant

• Nuances of reflecting events after the reporting date

  For an insured event that occurred in the reporting period; getting information pointing to...parts explanatory note presented for the reporting period. Subject to disclosure short description... accounting - on the last day of the reporting period, an additional accounting entry or an accounting ... entry is reflected on the last day of the reporting period as an additional accounting entry or ... part of the explanatory note submitted for the reporting period. Federal Accounting Standard...

• Transformation of accounting (financial) statements: practice of carrying out

  borrowed by the company. During the reporting period, the qualifying asset does not ... use the market yield at the end of the reporting period of government bonds that mature ... to settle obligations at the end of this reporting period. The amount of deferred tax is determined based on... Effect on profit (loss) of the reporting period Deferred tax asset Deferred tax... adjusted for the amount of depreciation for the reporting period, included in the Group's property, plant and equipment...

• If the AU has incurred a loss from an income-generating activity

  List. In declarations for other reporting periods, line 110 of sheet 02 is determined ... for the period and line 100 for the reporting period for which the declaration is drawn up. On ... in the amount of 900,000 rubles. The reporting periods are the first quarter, half a year, nine ... for profit based on the results of the following reporting periods of 2019, that is, for ... during the year following the results of each reporting period, it can both increase and ...

• Correction of errors in accounting and reporting

  Errors Correction procedure Error of the reporting period, identified in the course of the implementation of ... accounts of accounting by the last date of the reporting period; b) by forming an accounting ... at the end of the reporting period; b) by generating updated reporting. Reporting period error detected by... accounting (financial) statements Reporting period error detected after the date of approval of the annual... (reporting) period in which misstatements related to previous tax (reporting) periods, ...

• Mistakes of the past ... of the past period

  Relating to previous tax (reporting) periods, in the current period, recalculation of the tax ... and the amount of tax for the tax (reporting) period in which errors were detected ... adjust the tax base for the tax (reporting) period in which errors were detected, . .. tax in the past tax (reporting) period. With regard to the tax on ... and the amount of tax for the tax (reporting) period in which errors ... distortions) related to previous tax (reporting) periods were detected, in cases where the committed ...

• Correction of mistakes of past years

  Reporting. The given definition is recognized as an error of the reporting period. The procedure for correcting errors in the reporting period ... at the beginning of the reporting period (beginning of the year preceding the reporting period (year); indicators at the end of the reporting period (month ...) of the year preceding the reporting period (year); turnover by indicators for the reporting period of the year preceding the reporting period (year ... financial statements at the beginning of the reporting period (in any form of reporting) are given ...

• Digest of the annual accounts for 2019

  The amounts of advance payments calculated for the reporting periods. Also added to the declaration...

• Accounting for long-term contracts

  ...). In IFRS statements during the reporting period, revenue is recognized, equal to the product planned ... how much revenue to recognize in each reporting period - by evaluating progress towards ... indicators to get an impact on the reporting period. Example Below is an example of calculating ... the reporting date, while this amount of revenue for ... is recognized in the reporting period, and the revenue and cost of the reporting period were recalculated, while writing off work in progress ...

• The procedure for filling out declarations and the deadlines for submitting reports in the event of liquidation of an organization or its reorganization

  Consist of one or more reporting periods, taking into account the features established by this ... pages of the declaration); on the requisite "Tax (reporting) period (code)" - code 50 (the last ... insurance premiums for those settlement (reporting) periods, the obligation to pay insurance premiums ... insurance premiums for the last settlement (reporting) period of its activity to submit the specified calculation ... of the day of the month following the settlement (reporting) period during which the reorganization was carried out ...

• We present reports on insurance premiums for 2019

  If in the last three months of the reporting period for which the calculation is submitted, ... contracts were terminated in the previous reporting period, information about them is also ... remuneration was made in November, for reporting periods - I quarter, six months, nine ... which did not receive payments in the reporting period. Employees of the organization who are in ... one or another settlement (reporting) period, the payer is obliged to submit in the established ...); table 4 - if there were accidents at work in the reporting period ...

• Features of the calculation of transport tax by organizations

  Calendar year (item 1). Reporting periods for taxpaying organizations are recognized as I ... subjects of the Russian Federation have the right not to establish reporting periods (clause 3). Tax ... - advance payments based on the results of the reporting period. If the vehicle is registered (removed ... etc.) during the tax (reporting) period, the calculation of the tax amount (advance amount ... the number of calendar months in the tax (reporting) period. To determine whether ... the month following the expired reporting period A few words about confirmation...

• Contributions under VHI and other voluntary insurance contracts: can the AC take into account the costs?

  Concluded for a period of more than one reporting period, expenses are recognized evenly within ... calendar days of the contract in the reporting period. The institution concluded with the insurance company ... calendar days of the contract in the reporting period. Note that this rule provides that ... the number of calendar days in such a reporting period and the corresponding part of the insurance premium ... concluded for a period of more than one reporting period, the insurance premium must be taken into account by the insured ...

• Accounting policy for accounting purposes: what to consider in 2020?

  The volume of economic benefits of the organization for the reporting period in connection with the taxation of profits ... expenses incurred by the organization in previous reporting periods are attributed to an increase in the financial result ... costs incurred by the organization in previous reporting periods are reflected: in the amount of accrued depreciation ... . At the same time, the amounts charged to financial results in the reporting period are presented in ... . At the same time, the amounts attributed to financial results in the reporting period are reduced in ...

• Update of Chapter 23 of the Tax Code of the Russian Federation

  April 1 of the year following the reporting period. So the deadline for submitting forms...

• The transaction was declared invalid: income tax and VAT

  For past tax (reporting) periods, in the current tax (reporting) period, recalculation of the tax base ... , formed on the basis of the results of the tax (reporting) period based on the data of accounting registers ... by the taxpayer in a certain tax or reporting period, business transactions for the sale. .. business transactions performed in the relevant tax or reporting period, including ... events) of economic life in the tax (reporting) period of their occurrence (the period of return of goods ...

The reporting season starts two weeks after the end of the last month of the quarter and lasts four to six weeks. Thus, there are four reporting periods per year, and they last from mid-January to the end of February, from mid-April to the end of May, from mid-July to the end of August and from mid-October to the end of November.

There is no official date for the end of the reporting season, but it is believed that it ends when the majority has reported large companies. This usually takes no more than six weeks. However, not all companies fit into this period of time, because the release date of the report is determined by when it is customary in a particular organization to consider the quarter ended. Therefore, the release of reports in the inter-reporting period is also not uncommon.

Most US companies release their quarterly reports before or after the market closes.

Key Players

The unofficial start of the reporting season is considered to be the publication of a report by Alcoa (AA), a major aluminum producer, which is included in the Dow Jones Industrial Average. This company reports the first of the major market players.

After that, the reports begin to come out one by one. Banking giant JPMorgan Chase (JPM), insurance shark UnitedHealthGroup (UNH), and leading semiconductor manufacturer Intel (INTC) are also among the first to report. These three brands are not just members of the DJIA, but are leaders in their respective sectors - financial, insurance and technology, respectively, and therefore one can immediately judge the state of affairs in the whole industry from them. In addition, their reports influence expectations regarding the financial results of other companies. Therefore, their influence on the market as a whole is very high. If any of these three companies report better than expected (so-called positive surprise), other stocks in the industry could jump in price; conversely, if earnings or earnings are unexpectedly weak (negative surprise), other stocks in the same industry may collapse in price.

Giants such as Microsoft (MSFT) and International Business Machines (IBM), which are also included in the Dow 30, also report early.

Peculiarities

The reporting season is an active time on the market, as all market participants take into account both the fact of the company's report and specific financial indicators in order to adjust their positions. In most cases, the price of a company's shares actively reacts to the release of its report. During the reporting season, a sharp rise or fall in quotations is not unusual.

During the reporting season, the activity of the news media rises sharply. Analysts comment on report data, comparing it with expectations, trying to understand the reasons for success or failure and make accurate forecasts for the future.

Most large companies hold a public teleconference the day after the release of the report, during which management explains why the financial results turned out the way they did. Answering shareholder questions may reveal interesting details, which can also lead to sharp price movements.

Everyone who is faced with the conduct of business activities knows that it is necessarily accompanied by accounting and tax accounting. Exceptions are provided only for some entrepreneurs who have chosen special taxation regimes.

In turn, an integral part of accounting and tax accounting is reporting. This directly follows from the law "On Accounting", which states that financial statements must contain accurate and reliable information about the economic condition of the reporting entity as of the reporting date. It is the reporting date and the reporting period that are the main temporal characteristics of reporting. The reporting period for financial statements is established by the same regulatory enactment.

What are periodic financial statements?

Reporting is annual and interim. At the same time, annual reporting is given a special place in accounting. It is mandatory for all accounting entities. Its provision is mandatory in the IFTS and Rosstat. Some economic entities are required to submit reports for verification by an internal audit commission and an independent audit company. Accounting statements are not only signed by the sole executive body(general director or simply director) of the organization, but also approved by the general meeting of shareholders (for joint-stock companies) or participants (for limited liability companies) of the company. JSCs and LLCs that issued corporate papers are required to publish statements on the Internet. The financial statements compiled by organizations should be available to participants (shareholders) of companies, their counterparties (suppliers and buyers), creditors and other interested parties.

The availability of financial statements for all interested parties and the inability to refuse to provide them under the pretext of trade secrets are designed to ensure stability in economic relations. A prudent counterparty will not commit itself to a company that has an unstable financial situation.

Formed based on the results of the past calendar year. Reporting period for its preparation: January 1 - December 31. A separate period is established in the following exceptional cases:

• company registration,
• reorganization (merger, acquisition, acquisition, division),
• termination and liquidation.

For newly created companies, the reporting period may be less than a year (if they were created before September 30) and more than a year if they were created after this date. In the first case, the reporting period for financial statements is from the date of registration to December 31 of the same year. In the second - from the date of registration to December 31 of the next year.

The reporting date is the last day of the reporting period. For annual accounts, this is December 31st. Exceptions are made for cases of liquidation and reorganization of companies. In case of reorganization, the reporting is prepared on the day preceding the day of registration in the Unified State Register of Legal Entities of the last of the companies that have arisen. In case of liquidation - on the day preceding the entry into the Unified State Register of Legal Entities about the liquidation.

The composition of the annual financial statements is established by the law "On Accounting". For most reporting entities, it consists of the following related documents:

• balance sheet,
• statement of financial results,
• applications.

Reporting data compiled at the end of the calendar year are confirmed by the results of the annual inventory.

With regard to interim financial statements, their composition, with the exception of some cases, is determined by federal standards. Currently, PBU 4/99 “Accounting statements of an organization” is in force, which includes a balance sheet and a profit and loss statement (also known as a statement of financial results) as part of interim reporting. PBU 4/99 also establishes that a different composition may be established by law or by agreement of the participants in the organization.

According to the law, interim reporting by a company is prepared if it is established:

• legal acts of state bodies authorized to regulate accounting (for most legal entities and entrepreneurs, this is the Ministry of Finance of the Russian Federation, for credit and insurance organizations - the Central Bank of the Russian Federation);
• agreements concluded by the participants (shareholders) of the company, for example, a memorandum of association, an agreement on the exercise of the rights of participants in the company (shareholder agreement);
• constituent documents - the charter of the organization;
• decisions of the owner of the organization (for example, for state organizations, this is the state represented by the Federal Agency for State Property Management).

Periodic interim financial statements are formed for a period of not more than one year and, according to accounting rules, can be of the following types:

• monthly reporting,
• quarterly financial statements compiled from the beginning of the year on an accrual basis.

The presence of large volumes of accounting and tax information, a variety of media on which this information is issued - from paper to electronic, led to the need to introduce special encodings for all types and forms of reporting. In particular, such encodings were also used to identify the periods for which financial statements were submitted. At present, there are no codes for reporting periods in financial statements. Period codes are provided only for the submission of tax reporting - tax declarations. Information about the codes that must be entered in tax reporting documents can be found in the instructions of the tax service for filling out certain declarations.

When compiling accounting financial statements, the main forms and annexes to it, the company is obliged to strictly adhere to the methods of displaying financial data (forms and content of reports) chosen by it from the beginning of its activities. This is necessary so that users of accounting information can compare the dynamics of indicators from one period to another. As a rule, in the forms of financial statements, indicators are displayed both for the reporting period and for the two previous ones. Exceptions can only be made if the organization changes activities.

Submission of financial statements to the tax office

Reporting is one of the main responsibilities of an economic entity, provided for by the law "On Accounting". Only the annual financial statements are submitted to the tax office. The deadline for submission is March 31 of the year following the reporting year. You can submit reports to the inspection either in person or by mail. Reporting in electronic form can be submitted via the Internet. In order not to miss, if you had to "drag" her preparation to last days you need to know the following:

• when submitting reports in paper form directly to the IFTS, the last day for reporting is considered to be the actual submission to an authorized officer of the inspection,
• when sending a paper version of financial statements by mail, the date of delivery will be the day when the statements were handed over to the post office,
• the electronic version of the financial statements should be considered submitted from the moment indicated in the automatically generated receipt for the acceptance of financial statements in electronic form.

If the last day for reporting is a non-working or weekend, then it can be submitted on the first business day after the end of the weekend.

Reporting deadlines must be observed, otherwise the company and its officials may be held accountable.

In addition to the submission of financial statements to the tax authorities, the legislation provides for their submission to the state statistics authorities. This procedure is called legal deposit. The deadlines for submitting a legal deposit to the "statistics" are the same as to the tax office - no later than three months from the date of the end of the tax period. If reporting is subject to mandatory audit, the auditor's report is attached to it.

Seminar Changes in tax legislation - 2015