Payer: taxpayers (tax agents) for whom the reporting period is the first quarter, six months and nine months (Article 246 of the Tax Code of the Russian Federation).
Where reports are submitted / payments are made: to the tax office at the place of registration.
Deadline for reporting: no later than July 30, 2018 (in the case of monthly advance payments, the declaration is submitted monthly, no later than the 28th day of the next month).
Deadline for payment of taxes / fees: in case of quarterly advance payments - no later than July 30, 2018, in case of monthly advance payments based on actual profit - no later than the 28th day of the next month.
Note: Chapter 25 of the Tax Code of the Russian Federation. An income tax return can be submitted in Germany WhatsApp Number List electronic format and on paper, provided that the number of employees does not exceed 100 people (Article 80 of the Tax Code of the Russian Federation).
Printed income tax return form download
Property tax
Payer: organizations that have taxable property in the subjects in which advance payments for property tax are established (Article 373 of the Tax Code of the Russian Federation).
Where reports are submitted / payments are made: to the tax office at the place of registration / at the location of a separate subdivision / at the location of real estate, if it is located separately from the parent organization and separate subdivisions.
Reporting deadline: no later than July 30, 2018.
Deadline for payment of taxes / fees: established by the laws of the constituent entities of the Russian Federation
Note: Chapter 30 of the Tax Code of the Russian Federation
Special tax regimes
Simplified taxation system (STS)
Payer: taxpayers applying the simplified tax system (Article 346.12 of the Tax Code of the Russian Federation)
Where reports are submitted / payments are made: to the tax office at the place of registration.