Tatarstan entrepreneurs were reminded about submitting reports in the last month of the year

The last month of the year is always the busiest, one needs time to complete all his business, take stock and prepare plans for the new year. The December "Entrepreneur Calendar" from the SME Corporation will help you not to miss important dates and remind you in a timely manner about the deadlines for paying taxes and submitting reports.

Until December 2, sole proprietors with real estate and transport pay property taxes for 2023: land and transport, property tax on individuals.

By December 3, organizations and sole proprietors with employees send a personal income tax notice for November 23-30 and pay it by December 5 (if employees were paid during this period).

Until December 16, organizations and sole proprietors with employees pay insurance premiums to the Social Fund of Russia  "for injuries" for November.

Until December 20, importers of goods from the EAEU countries pay indirect taxes and submit a declaration for November. 

By December 25, organizations and sole proprietors with employees submit to the tax service:

- notification of the amounts of insurance premiums for November and personal income tax for the period from December 1 to December 22;

- personalized information about individuals for November;

• manufacturers of excisable goods submit an excise tax declaration;
• organizations on the general taxation system that have switched to paying tax on actual profits submit a declaration for November;
• organizations and sole proprietors on AutoUSN pay tax for November.

Until December 28th

• The self-employed pay the self-employment tax for November;
• organizations and sole proprietors with employees pay insurance premiums to the tax inspectorate for November and personal income tax for the period from December 1 to December 22 (and if there were payments from December 23 to December 28, then you also need to pay personal income tax from them by sending a notification for the unified tax payment no later than 12/28/2024);
• organizations on the main account pay an advance on income tax (if you do not pay only quarterly advances according to clause 3 of Article 286 of the Tax Code);
• organizations and sole proprietors pay VAT on general taxation system and unified agricultural tax (if you do not use the exemption under clause 1 of Article 145 of the Tax Code);
• Manufacturers of excisable goods pay excise taxes.

Until December 31 (due to the weekend, the deadline is postponed to January 9):

• all sole proprietors pay fixed insurance premiums individually for 2024 (49,500 ₽);
• Sole proprietors on the patent system of taxation pay for a patent if it is valid until 12/31/2024;
• you can submit a notification of the transition to a special tax regime (simplified system of taxation, ASTS, Single Agricultural Tax) or to another method of calculating the tax on the simplified system of taxation/ corporate income tax.

Interactive will help you not to miss accounting, payment and other important datesEntrepreneur's calendar on the SME.RF digital platform. The service can be customized for your business, and it will send reminders by e-mail. The digital platform was created and is being developed within the framework of the national project "Small and Medium-sized Entrepreneurship" initiated by the President Vladimir Putin.

*The material does not contain information about events atypical for small businesses, such as taxes on gambling and mining, fees, environmental impact charges, etc.