Because of COVID-19 pandemics the deadlines for paying taxes and insurance premiums 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.
Payments
Tax forms |
Subjects of small and medium-sized business (from the list of the most affected sectors) |
 Others
|
|
|---|---|---|---|
| According to the President’s decree you have non-working days | Non-working days didn’t extend, your company continued working | ||
| PROFIT TAX | ||||
|---|---|---|---|---|
| For 2019 year | 28 September | 6 May | 30 March | |
| Profit tax – monthly advances | payments on third term for I quarter | 28 September | 6 May | 30 March |
| Advances from prior-period profits | supplement for I quarter | 28 October | 6 May | 28 April |
| payments on first term for II quarter | 28 August | 6 May | 28 April | |
| payments on second term for II quarter | 28 September | 28 May | 28 May | |
| payments on third term for II quarter | 28 October | 29 June | 29 June | |
| supplement for I six months | 30 November | 28 July | 28 July | |
| Advances from actual profits | for January-February | 30 March2 | 6 May | 30 March |
| for January-March | 28 October | 6 May | 28 April | |
| for January-April | 28 September | 28 May | 28 May | |
| for January-May | 28 October | 29 June | 29 June | |
| for January-June | 30 November | 28 July | 28 July | |
| VAT | |||
|---|---|---|---|
| 1/3 tax for I quarter | No extension | 6 May | 27 April |
| 25 May | 25 May | ||
| 25 June | 25 June | ||
| SALES CHARGE | |||
| Sales charge for I quarter | 31 December2 | 6 May | 27 April |
| PROPERTY, LAND AND TRANSPORT TAXES | |||
| Advances for I quarter | no later than 30 October | On region’s schedule (taking into account the transfer of rest days) | On region’s schedule |
| Advances for II quarter | no later than 30 December | ||
| STS | |||
| Tax for 2019 year on companies | 30 September | 6 May | 31 March |
| Tax for 2019 year on individual entrepreneur | 2 November | 6 May | 30 April |
| Advances for I quarter | 26 October | 6 May | 27 April |
| Advances for II quarter | 25 November | 27 July | 27 July |
| UNIFIED TAX ON IMPUTED INCOME | |||
| Unified Tax on Imputed Income for I quarter | 26 October | 6 May | 27 April |
| Unified Tax on Imputed Income for II quarter | 25 November | 27 June | 27 July |
| UNIFIED AGRICULTURAL TAX | |||
| Unified agricultural tax for 2019 year | 30 September | 6 May | 31 March |
| Unified agricultural tax — advances for six months | 25 November | 27 July | 27 July |
| INDIVIDUAL ENTREPRENEURS’ INSURANCE PREMIUMS FOR THEMSELVES | |||
| For 2019 year from profits above 300 000 rub. | 2 November – for micro-enterprises | 1 July | 1 July |
| PERSONAL INCOME TAX ON INDIVIDUAL ENTREPRENEURS | |||
| For 2019 year | 15 October | 15 July | 15 July |
| Advances for I quarter | 26 October | 6 May | 27 April |
| Advances for II quarter | 25 November | 27 July | 27 July |
| PROFESSIONAL TAX | |||
| Professional tax for March | No extension | 6 May | 27 July |
| PATENT | |||
| Patent with payment in II quarter | Due date was extended for 4 months | Due date takes into account the transfer of rest days | Standart date |
| INSURANCE PREMIUMS FOR EMPLOYEES | ||||
|---|---|---|---|---|
| Insurance premiums including injuries1 | for March | 15 October – for micro-enterprises | 6 May1 | 15 April |
| for April | 16 November – for micro-enterprises | 15 May | 15 May | |
| for May | 15 December – for micro-enterprises | 15 June | 15 June | |
| for June | 16 November – for micro-enterprises | 15 July | 15 July | |
| for July | 15 December – for micro-enterprises | 17 August | 17 August | |
| PERSONAL INCOME TAX ON INDIVIDUALS | |||
|---|---|---|---|
| Personal Income tax on vacations and sick leaves for March | No extension | 6 May | 31 March |
| Personal Income tax on vacations and sick leaves for April | 6 May | 30 April | |
| Personal Income tax on other revenues if deadline to pay is on the period from 30 March till 30 April | 6 May | No extension | |
1 There are several questions about the delay in paying insurance premiums. The data can be changed if it falls on the rest days or holidays (clause 4 article 22 of the Law N 125-FZ endorsed on 24.07.1998). Due to the President’s decree non-working days are none of these days, so there is no legal basis for delay. Without official explanations of the Social Insurance Fund of the Russian Federation, it would be better to pay on standard data.
2 There are questions about the delay. According to the Decision N 409 endorsed on 02.04.2020 the data of payments for the I quarter is changed. There are no official statements if payments for February can be delayed too. It would be better to pay on standard data:
– on 30 March, if a company works from 30 March till 30 April;
– 6 May, if it does not work.
3 The provisions on data changings for tax-paying come into effect after the date of entry into force of Federal Law, on which subjects have rights to make decisions about deadline extensions.
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