Unified Tax Calendar: notifications on calculated taxes must be provided no later than February 26

CrimeaPRESS reports:

The earliest deadline for providing notifications of calculated taxes and fees is February 26. The postponement occurred due to the fact that February 25 is a day off.

Not later than this period it is necessary to provide notifications for the following taxes:

• Personal income tax withheld for the period from February 1 to February 22. In this case, on line 5 “Reporting (tax) period” you must indicate a new code — 21/02, reporting (calendar) year — 2024. Personal income tax must be transferred to the budget no later than February 28, 2024 (according to a notification submitted no later than 26 February 2024).
• For insurance premiums for January (period code 21/01).
• For property taxes: transport, land and property taxes for 2023. Notifications are provided in relation to real estate objects, the tax base for which is determined based on the cadastral value. The amount of taxes is indicated as the total amount for 2023 minus advance payments that were paid during 2023 (clause 1 of the letter of the Federal Tax Service of Russia dated March 1, 2023 No. BS-4-21/2346). The reporting period code is 34/04, the reporting (calendar) year is 2023. But a notice of property tax for 2023, calculated on the basis of the average annual value, does not need to be submitted, since a property tax declaration is provided for such property.

Detailed information on all aspects of providing notifications is contained on the promotional page of the website of the Federal Tax Service of Russia «All about ENS».

Crimea news | CrimeaPRESS: latest news and main events