New deadlines for receiving reports

Because of COVID-19 pandemics the deadlines for receiving reports were changed for some companies (according to Federal Law N 102-FZ endorsed on 01.04.2020 and RF Government decree N 409. endorsed on 02.04.2020).

BDO Unicon Outsourcing specialists made the information sheets with new dates.

Tax reports

Tax forms	Whom it concerns	Operations	Standard date for 2020 year	New date
Profit tax	All taxpayers	File returns for 2019 year	30 March (taking into account the transfer of rest days)	29 June
		File returns for I quarter	28 April	28 July
VAT	All taxpayers	File returns for I quarter	27 April (taking into account the transfer of rest days)	15 May
Property tax	All taxpayers	File returns for 2019 year	30 March	30 June
STS	All companies	File returns for 2019 year	31 March	30 June
Unified Tax on Imputed Income	All taxpayers	File returns for I quarter	20 April	20 July
Personal Income tax	All tax agents	File 6-PIT form for I quarter	30 April	30 July
Insurance premiums except injuries	All insurers	File insurance contributions for I quarter	30 April	15 May

Accounting statements for 2019 year

	Companies which annual financial statements contains data of state secrets according to Russian legislation;	Any other companies
	Companies in the list of exempted from reporting in State information resources for accounting (according to Decision N 35 of the Government of Russian Federation from 22.01.2020).	According to the President’s decree you have non-working days	Non-working days didn’t extend, your company continued working
New date of submition information to the Federal Tax Service	30 June	6 May	31 March

Other materials

• New deadlines for paying taxes

• Legal aspects of doing business during the COVID-19 pandemic
  

• COVID-19 impact on the Russian tax legislation