The “Entrepreneur’s Calendar” service on the SSP.RF Digital Platform will help you not miss the dates for tax payment and reporting.
Photo: Roman IGNATIEV
SME Corporation has prepared a monthly business calendar that will help small and medium-sized businesses meet payment and reporting deadlines. In August, there are much fewer of them compared to July, so the last month of summer is considered the ideal time for an accountant’s vacation.
Until August 15, organizations and individual entrepreneurs (IE) that attract employees pay insurance premiums to the Social Fund for insurance against work accidents and occupational diseases for July.
Until August 21, importers of goods from the Eurasian Economic Union (EAEU) states pay July value added tax (VAT) and excise duty and submit a declaration and documents to the tax office in accordance with the Treaty on the EAEU. Please note: A new declaration form applies from this month.
Until August 25:
• organizations and individual employers that attract employees:
– send a notification for a single payment of taxes on the amount of personal income tax (IRP) for employees for the period from 07/23/2023 to 08/22/2023;
– send notices for the Single Tax Payment (UTP) on the amounts of workers’ insurance premiums for the month of July (mandatory health insurance (OMS), security and fire alarms (OPS) and temporary disability or maternity (VNiM)).
– submit to the tax inspectorate the form “Personal Information on Persons” for July;
– if in May there was a transfer of an employee / a request to maintain a work book, they send the form “EFS-1” with information on labor activity to the Social Fund;
• the organizations of the general tax system (OSN), which pay income tax on the real profit, submit a declaration for July;
• organizations and individual entrepreneurs using the automated simplified tax system (experiment in 4 regions) pay taxes for July.
Until August 28:
• Tax on the Professional Income of the self-employed for July;
• organizations and individual employers that attract employees:
– pay CHI, OPS and VNiM insurance premiums for July;
– pay personal income tax for employees for the period from 07/23/2023 to 08/22/2023;
• organizations and individual entrepreneurs in the DOS and the unified agricultural tax (ESKhN) pay 1/3 of the VAT amount for the II quarter (if you do not use the VAT exemption due to small income under paragraph 1 of article 145 of the Tax Code);
• organizations in DOS pay an advance income tax (if you do not use the right to pay advances only for quarters with income up to 15 million per quarter).
The “Entrepreneur’s Calendar” service on the SME.RF Digital Platform, which was created and is being developed as part of the national project “Small and Medium-Sized Enterprises” under the supervision of First Deputy Prime Minister Andrey Belousov, will help you not to miss dates tax payment and reporting. The service can be customized for your business, and will generate events on the required dates and send out reminders for your approach.
Please note that this publication does not contain dates on events that are not typical for SMEs: gaming and mining taxes, excise taxes, fees and water tax, income tax on state and municipal securities, on additional insurance premiums for funded pensions, as well as on sales tax, which is applied only in Moscow.
