俄罗斯合规日历

外国法人在俄罗斯的分支机构/代表处的一般合规义务。 2022年俄罗斯企业向税务和其他当局提交报告的时间表。

Schedule of submitting reports to tax and other authorities in 2022 for LLCS in Russia

No

Name of report

Frequency¹

Jan-22

Feb-22

Mar-22

Apr-22

May-22

Jun-22

Jul-22

Aug-22

Sep-22

Oct-22

Nov-22

Dec-22

1

Corporate Income Tax Return

4Q

28-Mar-22

28-Apr-22

28-Jul-22

28-Oct-22

2

Statutory financial reporting

A

31-Mar-22

3

Assets tax²

4Q

1-Mar-22 (for Annual 2021 payment only); 30-Mar-22 (for tax return 2021)

4-May-22 (for ad/ance payment only)

1-Aug-22 (for advance payment only)

31-Oct-22 (for advance payment only)

4

VAT Return

4Q

Jan-25-22(for 4Q 2021)

25-Apr-22

25-Jul-22

25-Oct-22

5

Withholding tax return

4Q

28-Mar-22

28-Apr-22

28-Jul-22

28-Oct-22

6

Transport tax payment³

4Q

1-Mar-22 (for 2021 annual payment only)

4May-22 (for ad/ance payment only)

1-Aug-22 (for advance payment only)

31-Oct-22 (for advance payment only)

7

Land Tax payment³

4Q

1-Mar-22 (for 2021 annual payment only)

4-May-22 (for advance paymentonly)

1-Aug-22 (for advance payment only)

31-Oct-22 (for advance payment only)

8

Statitics reports (Forms P-3, 12-F, 11, 1- Enterprise)

M/4Q

The list of required reports should be checked on monthly basis on site htps:/websbor.gks.ru/online/#/gstatistic-codes

9

Pension report on insured individuals length of services (SZV-stazh)

A

1-Mar-22(for 2021)

10

Monthly Pension Fund Report(SZV-M)

M

17-Jan-22

15-Feb-22

15-Mar-22

15-Apr-22

16-May-22

15-Jun-22

15-Jul-22

15-Aug-22

15-Sep-22

17-Oct-22

15-Nov-22

15-Dec-22

11

Monthly Pension Fund Report(SZV-TD)⁴

M

17-Jan-22

15-Feb-22

15-Mar-22

15-Apr-22

16-May-22

15-Jun-22

15-Jul-22

15-Aug-22

15-Sep-22

17-Oct-22

15-Nov-22

15-Dec-22

12

Report on Headcount, Salary and Employee Turnover (FormP4)

M(if ≥15 employees)

17-Jan-22

15-Feb-22

15-Mar-22

15-Apr-22

16-May-22

15-Jun-22

15-Jul-22

15-Aug-22

15-Sep-22

17-Oct-22

15-Nov-22

15-Dec-22

13

4Q(if <15 employees)

17-Jan-22

15-Apr-22

15-Jul-22

17-Oct-22

14

Social Insurance Fund (SIF) Reporf(4FSS)⁵

4Q

25-Jan-2022(for 2021)

25-Apr-22

25-Jul-22

25-Oct-22

15

Personal Income Tax (PIT) Accrued and Withheld by the Tax Agent(Form 6-NDFL)

4Q

1-Mar-22(for 2021)

4-May-22

1-Aug-22

31-Oct-22

16

Report on Accrued Insurance Contributions

4Q

31-Jan-22(for 2021)

4-May-22

1-Aug-22

31-Oct-22

17

Confirmation of the type of economic activity (to Social Income Fund)

A

15-Apr-22

18

Personal Income Tax (PIT) for Individuals

A

30-Apr-22

19

Payment of the PIT

A

15-Jul-22

20

Salary Reports on Income of HQS

4Q

31-Jan-22(for 2021)

29-Apr-22

29-Jul-22

31-Oct-22

Corporate tax related repot

Payroll related report

Income tax related report

Immigration reports for HQS

¹、Frequency
A-annual
SA-semi-annual
4Q-quarterly, 4 times a year
3Q-quarterly-3 times a year
M – monthly

²、FY 2022 Assets tax is due March 1, 2023.
From January 1, 2022, the deadline for paying corporate property tax has become unified. In all regions, the tax must be paid no later than March 1 of the next year.
Advance tax payments will need to be paid no later than the last day of the month following the expired reporting period (clause 1 of article 383 of the Tax Code).

³、Starting 2021 organizations no longer have to file the Transport Tax and Land Tax returns.

⁴、SZV-TD should be submitted:
1) on monthly basis by the 15th of the following the reporting month for all employees who:
– transferred to another permanent job,
– submit requests for paper or electronic employment books
2) no later than the day after HR event (date of the respective HR order) in case of:
– hiring,
– termination.

⁵、Social Insurance Fund (SIF) report – No later than the 20th (in hard copy) and 25th (in electronic form) of the month following the reporting period

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