Ministry of Economy of the Republic of Tatarstan

Entrepreneur Calendar 2023: reporting dates and tax payment dates for April

30 March 2023, Thursday

April is the first really busy month of the year for entrepreneurs. These are not only monthly reports, but also summing up the results for the first quarter, and for sole proprietors on a simplified basis, there are also annual reports for 2022. The entrepreneur's calendar from the SME Corporation will help you plan everything in advance and pay taxes on time and submit reports.

Until April 17, attracting employees:

they pay insurance premiums to the social fund for insurance against industrial accidents and occupational diseases for March;
organizations (sole proprietors do not need to) submit an application to the social fund for confirmation of the main type of activity. In electronic form, you can submit through Public Services, and if on paper, you can fill out a template on SME.RF. Without this confirmation, the social fund can set a contribution rate according to the OKVED code with the highest class of occupational risk.

Until April 25:

· Sole proprietors on the CST pay an advance payment on personal income tax for themselves for the first quarter of 2023 and send a notification of its amount for a single tax payment (STA);

· Sole proprietors on the STS submit a declaration for 2022;

· organizations and sole proprietors on the STS send a notification to the STA about the amount of the advance payment on the STS for the first quarter of 2023;

organizations that have real estate, transport or land, send a notification to the STA about the amounts of advance payments for the first quarter on property taxes: on the property of organizations, land tax and transport tax (if you submitted a property tax declaration, then you can not include information about it in the notification);
organizations and sole proprietors submit a VAT declaration for the first quarter on the CST and on the SAT, if VAT exemption is not used due to small revenue under paragraph 1 of Article 145 of the Tax Code (please note: the declaration form has been clarified);
organizations submit a profit tax declaration for the first quarter on the CST (when paying tax on actual profit – a declaration for March);
organizations and sole proprietors participating in the experiment on the transition to an automated STS pay tax for March;
organizations and sole proprietors that attract employees:

- submit to the tax inspectorate the calculation of personal income tax amounts for employees for the first quarter withheld from January 1 to March 22 inclusive (6-Personal income tax – please note: the form has been changed);

- send a notification to the STA about the amount of personal income tax for employees for the period from 03/23/2023 to 04/22/2023.

- they hand over to the tax inspectorate the calculation of insurance premiums (for OMI, OPS and VNiM) for employees for the first quarter;

- submit to the tax inspectorate the form "Personalized information about individuals" for employees for March;

- submit the form "EFS-1" to the social fund department with information about insurance premiums accrued in the first quarter from industrial accidents and occupational diseases, and if an employee was transferred / an application for maintaining a work record in March, information about work activity is also indicated;

· organizations and sole proprietors who do not pay VAT, but carried out transactions in the first quarter with imported goods subject to traceability (bought, sold, received or transferred monitors, refrigerators, washing machines, baby strollers or car seats, projectors, set-top boxes or special equipment from the list – except for imports and exports), are handed over to the tax inspectorate report on transactions with such goods.

Until April 28:

self-employed pay professional income tax for March;
Sole proprietors on the STS pay tax for 2022;
organizations and sole proprietors on the STS pay an advance payment for the first quarter;
organizations on the CST pay an advance payment on income tax (if the right to pay advances only for quarters with revenue up to 15 million per quarter is not used);
organizations and sole proprietors pay 1/3 of the amount of VAT for the first quarter on CST and SAT (if VAT exemption is not used due to small revenue according to clause 1 of Article 145 of the Tax Code);
organizations and sole proprietors that attract employees:

- pay insurance premiums for employees for March on the OMI, OPS, VNiM;

- pay personal income tax for employees for the period from 23.03.2023 to 22.04.2023;

organizations that have real estate or transport pay advance payments for the first quarter on property taxes: on the property of organizations, land tax and transport tax.

Until May 2 (rescheduled from Sunday April 30):

· Sole proprietors on CST submit a declaration for 2022 (3-personal income tax);

organizations and sole proprietors on the STS using a delay in connection with sanctions must pay 1/6 of the tax on the STS for 2021 and 1/6 of the advance payment for the first quarter of 2022.

The Entrepreneur's Calendar service on the SME.RF Digital platform will help you not to miss the dates of tax payment and reporting. It can be customized for your business, and it will generate events on the right dates and send reminders about their approach.

*In this publication there are no dates for events atypical for SMEs: taxes on gambling and mining, excise taxes, fees and water tax, income tax on state and municipal securities, additional insurance premiums for a funded pension, as well as a trade fee, which is applied only in Moscow.

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