CrimeaPRESS reports:
January 25th is the deadline for submitting notification of calculated amounts for:
- corporate income taxcalculated at rates different from the rate specified in clause 1 art. 284 Tax Code of the Russian Federation;
- tax on income received by a foreign organization.
- personal income tax tax agents.
Please note that tax agents provide personal income tax notifications twice a month: the first no later than the 25th day of the month — for personal income tax amounts withheld from the 1st to the 22nd of the current month, the second — no later than the 3rd day of the next month for the period from 23rd to last day of the month.
The exception is the last month of the year: in December 2024, you will also need to submit a third notification — no later than the last working day of the calendar year, it will reflect the personal income tax amounts for the period from December 23 to 31.
The new procedure for submitting notification of calculated personal income tax amounts, providing for its sending twice a month, is effective from January 1, 2024.
Due to the increase in the number of reporting periods for personal income tax, there are more codes in the notification, which are indicated in line 5 “Code of the reporting (tax) period.” The current current list of codes is given in the memo posted on the promo page «All about ENS».
In addition, the deadlines for paying personal income tax to the budget have changed. Tax agents are now required to transfer the amounts of calculated and withheld personal income tax for the period from the 1st to the 22nd day of the month no later than the 28th day of the current month, for the period from the 23rd to the last day of the current month — no later than the 5th day of the next month. In December you will also have to make a third payment: for the period from December 23 to December 31 — no later than the last working day of the year.
We remind you that on January 1 of this year the transition period to the Unified Tax System ended. Therefore, payment orders with status “02” are no longer recognized as submitted notices and are not reflected in the taxpayer’s total liability. Only the KND form 1110355, approved by by order of the Federal Tax Service of Russia dated November 2, 2022 No. ED-7-8-/1047@.
It is more convenient to generate and send a notification through the accounting (accounting) system or the taxpayer’s personal account.
Moreover, in case of sending from the Personal Account of an individual entrepreneur, it is possible to use a non-qualified electronic signature.
You can learn more about the procedure and deadlines for submitting notifications on the promo page «All about ENS» website of the Federal Tax Service of Russia.
source: press service of the Federal Tax Service of Russia in Sevastopol
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