Sevastopol Tax Service: What must be taken into account by organizations when submitting annual financial statements

Krympress reports:

The deadline for submitting the annual accounting (financial) reporting for 2024 is approached. Mandatory copy copy for accommodation in state information resource of accounting (financial) reporting (GIR BO) organizations must be sent to the tax authority at the place of registration no later than March 31, 2025.

When forming a set of documents for sending to the tax authority for further placement in the information resource, attention should be paid to the following:

1. The annual accounting (financial) reporting consists of the balance sheet, a report on financial results and applications to them and for a non -profit organization from the balance sheet, a report on the intended use of funds and applications to them. Thus, the explanatory note to the balance sheet and the report on financial results is an integral part of the annual reporting and may be presented exclusively in its composition.
2. When submitting a mandatory account of reporting, which is subject to mandatory audit, the audit conclusion about it is submitted in the form of an electronic document along with such reports either within 10 working days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year.
3. The deadline for submitting the annual financial statements and audit reports was established no later than December 31 of the year, therefore, adjustments to the annual BFF for 2024 and audit reports received after December 31, 2025 are not subject to publication in Gir Bo.
4. In order to avoid erroneous processing of a directed set of documents upon receipt of a receipt of receiving a set of documents, it is necessary to carefully check the “Document” field and make sure that the receipt was issued to the type of document that was sent by telecommunications communication channels.

Let’s clarify that the service Gir Bo Allows you to receive free information about the financial statements of any organization that is certified by the electronic signature of the Federal Tax Service of Russia.

Source: press service of the Government of Sevastopol

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