Tatarstan entrepreneurs were reminded about the shift in the timing of advance payments

Due to the postponement of holidays, the deadlines for many payments have shifted from April 28 to May 2. Among them, the payment of tax by the sole proprietor according to the STS for the past year, a number of advance payments for the first quarter. There are also salary payment specifics. The entrepreneur's calendar from the SME Corporation will help you effectively plan business tasks and timely remind you of the deadlines for reports and payments. 

The deadline for delivery general taxation system declaration of 3-personal income tax for 2023 for sole proprietors is extended until May 2. 

By May 2 (postponement from April 28), one needs to pay:

• organizations with real estate, transport or water facility – advance payment on corporate property tax / land / transport / water tax for the first quarter;
• Sole proprietor for the STS – tax for 2023;
• organizations and sole proprietors that attract employees – insurance premiums for March and personal income tax for employees for the period from 04/01/2024 to 04/22/2024;
• organizations and sole proprietors on the STS – advance payment for the first quarter;
• organizations and sole proprietors on the main and SAT – VAT for the first quarter;
• organizations on the main income tax advance;
• excise taxes for manufacturers of excisable goods;
• self–employed - income tax for March. 

By May 3, organizations and sole proprietors with employees send a notification of personal income tax amounts for employees for the period from 04/23/2024 to 30.04.2024*.

Until May 6, organizations and sole proprietors with employees pay personal income tax for employees for the period from 04/23/2024 to 30.04.2024 (not required if there were no payments during this period). 

Until May 15, organizations and sole proprietors with employees pay insurance premiums to the SFR "for injuries" for April. 

By May 20, importers of goods from the EAEU countries pay indirect taxes and submit a declaration for April. 

Until May 27th:

• organizations and sole proprietors with employees submit to the tax service:
  - notification of the amounts of insurance premiums for April and personal income tax for the period from 05/01/2024 to 05/22/2024;
  - personalized information about individuals for April;
• manufacturers of excisable goods submit an excise tax declaration for April;
• organizations and sole proprietors on Auto STS, pay tax for April;
• organizations on the general taxation system that have switched to paying tax on actual profits submit a declaration for April.  

Until May 28th:

• The self-employed pay the self-employment tax;
• organizations and sole proprietors with employees pay insurance premiums to the tax inspectorate for April and personal income tax for the period from May 1 to May 22;
• organizations on the general taxation system pay an advance on corporate income tax (if they do not pay it quarterly according to clause 3 of Article 286 of the Tax Code);
• organizations and sole proprietors pay VAT on general taxation system and SAT (if the exemption under clause 1 of Article 145 of the Tax Code is not used);
• Manufacturers of excisable goods pay excise taxes.

Let us recall that the Entrepreneur's Calendar service on the SME.RF Digital platform helps businesses effectively plan and manage time. It was created and is being developed within the framework of the national project "Small and medium-sized enterprises". It was initiated by the President Vladimir Putin, the implementation is supervised by First Deputy Prime Minister Andrey Belousov.

This material does not contain dates for taxes on gambling and mining that are atypical for small businesses, fees, fees for negative environmental impact, tax on income from public securities, additional insurance premiums and trade fees.