Daně v Rusku – tabulka podávání.

Jaké daně se kdy mají podávat? Jaké dokumenty a zprávy jsou kdy zapotřebí? Stručný náhled do této problematiky je možné najít v následující tabulce. Type of report Representative office Legal Entity […]

Jaké daně se kdy mají podávat? Jaké dokumenty a zprávy jsou kdy zapotřebí? Stručný náhled do této problematiky je možné najít v následující tabulce.

Type of report Representative office Legal Entity and Branch office
Payment of Tax Filing Payment Filing
Balance Sheet with Annexes N/A N/A N/A Quarterly
Income Statement N/A N/A N/A Quarterly
Report on Change in Capital N/A N/A N/A Quarterly
Cash Flow Report N/A N/A N/A Quarterly
Report on Use of Funds (for Russian Budgetary Financing) N/A N/A N/A Quarterly
Account Policy N/A N/A N/A N/A
General Tax Reports
Corporate Income Tax Report (including Withholding Tax information) N/A Quarterly Monthly Monthly

or Quarterly

VAT Report (inclusive of special forms for import/export operations) N/A N/A Monthly Monthly
Individual Income Tax reporting Monthly Annually Monthly Annually
Unified Social Tax Report Monthly Quarterly Monthly Quarterly
Pension Fund Contributions Computation N/A Quarterly N/A Quarterly
Provision of employees‘ personal data to Pension Fund N/A Annually N/A Annually
Pension Fund Report N/A Annually N/A Annually
Social Insurance Fund Report N/A Quarterly N/A Quarterly
Industrial Accident Insurance Monthly Quarterly Monthly Quarterly
Property Tax Report Quarterly Quarterly Quarterly Quarterly
Transport Tax Report Annually Annually Annually Annually
Special Taxes and Taxes Regimes Reporting
Land Tax Report N/A N/A Quarterly Quarterly
Mineral Extraction Tax Report N/A N/A Monthly Monthly
Excises N/A N/A Monthly Monthly
Simplified Tax Regime reporting*** N/A N/A Quarterly Quarterly
Gambling Tax reporting N/A N/A Monthly Monthly
Reports to Statistics Committee
Report on sold goods (P1) N/A N/A N/A Monthly
Report on investments (P2) N/A N/A N/A Quarterly
Report on financial statement (P3) N/A N/A N/A Monthly
Report on personnel number, salary and movement (P4) N/A N/A N/A Monthly

* A representative office with auxiliary and representation function only, i.e. having no commercial activity

** For the purposes of Russian Financial and Tax Compliance a Repoffice that creates a permanent establishment is called a Branch

*** Inapplicable to Branches

Poznámka: z důvodů změn doporučuji vždy prověřovat aktuálnost informací uvedených v tabulce.

Foto: Verygreen

About Petr Kvíčala