Tatarstan entrepreneurs were reminded to submit mandatory reports in April

April is reporting time for entrepreneurs. Sole proprietors on the STS/general taxation system and payers of the environmental fee summarize the results of 2024, submit declarations and make payments. For the first time after changes in legislation, sole proprietors on STS with an income of over 60 million rubles pay VAT, and hotels in regions with a tourist tax pay the tax itself. The Entrepreneur's Calendar from the SME Corporation will help you not get lost in the flow of tasks and submit reports on time.

By April 3, organizations and sole proprietors with employees send a personal income tax notice for March 23 - 31 (if they were paying employees at that time) and pay it by April 7.

Until April 15th:

• organizations and sole proprietors with employees pay contributions to the Social Fund of Russia  "for injuries" in March;

• organizations with employees send an application to the Social Fund of Russia  confirming the main type of activity;

• payers of the environmental fee (manufacturers and importers of many products made of textiles, paper, cardboard, rubber, glass and plastics) pay the environmental fee and submit reports on it.

Until April 21, importers of goods from the EAEU countries pay indirect taxes and submit a declaration for March.

Until April 25th:

• Sole proprietors on the STS submit a declaration for 2024 (the form has been updated!);

• organizations and sole proprietors on the STS send a notification of the amount of the advance payment for the first quarter;

• organizations and sole proprietors on the general taxation system and Single Agricultural Tax, as well as the STS (with an income of 60+ million rubles) submit a VAT declaration for the first quarter (if the exemption under paragraph 1 of Article 145 of the Tax Code is not used);

• organizations and sole proprietors with employees submit:

   - calculation of 6-personal income tax for the first quarter;

   - calculation of insurance premiums for the first quarter (therefore, you do not need to submit personalized information for March);

   - to the Social Fund of Russia department, the EFS-1 form for injury contributions for the first quarter;

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

• organizations that have transport / real estate send a notification of the amounts of advances for property tax, transport/land tax for the first quarter;

• organizations and sole proprietors that have hotels or other accommodation facilities in a municipality where a tourist tax has been introduced submit a declaration on it for the first quarter;

• organizations and sole proprietors that use a water facility under a license submit a water tax return for the first quarter;

• organizations on general taxation system submit declarations;

• manufacturers of excisable goods submit declarations;

• organizations and sole proprietors that have carried out transactions with traceable goods without VAT submit a report on transactions with them;

• Sole proprietors on general taxation system pay an advance on personal income tax for themselves for the first quarter;

• organizations and sole proprietors on autoSTS pay tax for March.

They pay by April 28:

• Sole proprietor on the STS – tax for 2024;

• organizations and sole proprietors on the STS – advance payment for the first quarter;

• organizations and sole proprietors on general taxation system and Single Agricultural Tax – VAT for the first quarter;

• organizations and sole proprietors with employees – insurance contributions to the tax for March and personal income tax for the period from April 1 to April 22;

• organizations with real estate, transport and water facilities – advance payment on corporate property tax / land / transport / water tax for the first quarter;

• organizations and sole proprietors that have hotels or other accommodation facilities in a municipality where a tourist tax has been introduced pay the tax for the first quarter;

• organizations on general taxation system – a basic income tax advance;

• manufacturers of excisable goods – excise taxes;

• self–employed - self-employment tax for March.

Until April 30thSole proprietors on general taxation system submit a personal income tax declaration for themselves (3-personal income tax).

We remind you that the Entrepreneur's Calendar service will help you submit reports on time and easily track payment deadlines. It can be customized for individual entrepreneur tasks and receive timely email notifications, which guarantees timely delivery of all important reports.

The material does not contain information about events that are atypical for small businesses (mineral extraction tax, payment for negative environmental impact, reporting to the USAIS, additional insurance premiums, etc.)