Tax Service of Sevastopol reporting: no later than March 31, it is necessary to provide annual accounting reports

Current legislation stipulates that organizations must submit a legal copy of their reporting to the tax authority at their location in electronic form no later than three months after the end of the reporting period.

Let us remind you that there is an official state information resource for accounting (financial) reporting. The resource contains the financial statements of organizations, as well as audit reports on them, if such statements are subject to mandatory audit.

We emphasize that reporting is provided exclusively in electronic form. Formats approved by order of the Federal Tax Service of Russia dated November 15, 2024 No. ED-7-1/1041@.

When submitting a legal copy of reporting that is subject to a mandatory audit or other mandatory verification, the type and procedure for which are established by auditing standards, the audit report is presented in the form of an electronic document along with such reporting or 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, unless otherwise provided by other federal laws.

In particular, public sector organizations, religious organizations, organizations whose annual accounting (financial) statements contain information classified as state secrets in accordance with the legislation of the Russian Federation are exempt from submitting a legal copy of financial statements. Also exempt from this obligation are economic entities that prepare interim accounting (financial) statements in accordance with contracts, constituent documents of the economic entity, decisions of the owner of the economic entity (in relation to the legal copy of the interim accounting (financial) statements).

Organizations that have grounds for restricting access to their financial statements in accordance with Decree of the Government of the Russian Federation dated September 16, 2022 No. 624are not exempt from providing a mandatory copy of reporting to the GIR BO. If there is such a basis, the legal entity must submit an application to the tax authority in the form, format and procedure approved by order of the Federal Tax Service of Russia dated October 14, 2022 No. ED-7-1/939@.

For failure to submit accounting (financial) statements on time, a fine is imposed on the organization, and officials are held administratively liable.

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