Useful information
Doing business in Russia
- Forms of business in Russia
- Registration of Russian
legal entity
- Representative and Branch
office accreditation
- Accounting principles
- Main taxes and duties
- Double taxation
- Statements to the Tax
authorities and terms of submitting
- Labor legislation
- Personal legalization of
foreign employees in Russia
Useful information |
Statements to the Tax authorities and terms of submitting
According to Russian legislation, companies prepare financial statements and
statements to the Tax and other authorities monthly, quarterly and annually on
an accrual basis.
Please note that in spite of absence of business activity companies are obliged
to provide statements to the Tax authorities and other Funds.
Company starts to submit reports beginning from the month of registration.
1. Statements to the Tax authorities and terms of submitting:
Quarterly:
Annually:
- Transport tax declaration (until the 1st of February) -for Moscow
- Personal income tax notes (until the 1st of April)
- Unified tax of simplified tax system declaration (until the 31st of
March)
- Unified social tax declaration (until the 31st of March)
- Obligatory pension insurance duties declaration (until the 31st of March)
2. Statements to Pension Fund
Quarterly:
- Personified accounts of employees notes (until the 15th of the
second month following the reporting quarter)
3. Social Security Fund
Quarterly:
- Declaration to Social Security Fund (until the 15th of month following
reporting quarter)
4. Financial statements:
Quarterly (until the 30th of month following reporting quarter):
- Balance sheet
- Profit and loss
Annually (until the 30th of March):
- Balance sheet
- Profit and loss
- Cash flow statement
- Capital flow statement
- Coverage note
- Audit opinion (if company is obliged to have compulsory audit)
5. Statistic office
Quarterly – number and type of statements depend on company’s business activity
ConsultExpert provides
services of drafting and submitting
of all types of statements. |
