Tatarstan entrepreneurs will have the usual payments and reports in December

In December, Tatarstan businesses will have to make a number of contributions and payments, some of which, taking into account weekends and holidays, must be made on different dates from the usual ones. 

So, it is important for sole proprietors not to miss December 29, when they have to pay property taxes for 2024 and insurance premiums for themselves for 2025 (postponement of the date from December 31). Those who want to change their tax regime should decide on a new one by the end of December, without waiting for the deadline. 

Until December 1, sole proprietors with real estate and transport pay property taxes for 2024: land and transport taxes, personal property taxes.

By December 3, organizations and sole proprietors with employees send a personal income tax notice for the period from November 23 to November 31 (if there were payments to employees at that time) and pay it by December 5.

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

Until December 22, 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 send:
- Notification of insurance contributions "to the tax service" 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 and sole proprietors on AutoSTS, pay tax for November;
· Organizations that have switched to paying tax on their actual profits submit a declaration for November.
 
Until December 29, they pay:
· Sole proprietors – fixed insurance premiums for themselves for 2025 (53,658 rubles);
· Organizations and sole proprietors with employees – insurance premiums for employees "to the tax agency" for November and personal income
tax for the period from December 1 to December 22;· Organizations and sole proprietors on general taxation system, STS and  Single Agricultural Tax – a third of VAT for the 3rd quarter (if they are not exempt from VAT due to low income under Clause 1 of Article 145 of the Tax Code);
· Organizations on general taxation system – tax advance (if they have not switched to quarterly payment under Clause 3 of Article 286 of the Tax Code);
· Manufacturers of excisable goods - excise taxes;
· Self–employed - tax for November.

By December 30, organizations and sole proprietors with employees who received payments for the period from December 23, 2025 to December 30, 2025, send a personal income tax notice for this period and pay it.

Until December 31 (due to the weekend, January 12 becomes the last day of the deadline):
•    Sole proprietors on patent system of taxation pay for the patent if it is valid until 31.12.2025;
•    You can submit a notification about switching to a different mode (to the STS, AutoSTS, Single Agricultural Tax, or general taxation system), or to a different method of calculating the tax on the STS/ corporate income tax (to change the object of taxation or the method of paying advance payments).

The entrepreneur's Calendar will help you not to miss accounting, payment and other important dates. (https://xn--l1agf.xn--p1ai/calendar/promo/?utm_source=smm&utm_medium=smm&utm_campaign=01_07_2024_calendar ) on the Digital platform of SME.RF. In it, you can customize notifications to suit the specifics of your business, and the service will automatically remind you of upcoming deadlines.

This material does not contain information about events related to the mining tax, additional insurance premiums, or digital currency mining.