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
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