The Government of the Russian Federation has issued a Resolution extending the tax payment period by 6 months for companies applying the simplified taxation system.
According to the text of the document, organizations applying the simplified taxation system (STS) and carrying out activities in accordance with the Appendix No. 512 to the Decree of the Government of the Russian Federation dated March 30, 2022, can pay tax on new terms:
It is necessary to pay the tax in equal parts in the amount of 1/6 monthly, starting from the month following the new payment term, until the full payment of the tax or advance payment.
In order to understand whether an organization has the right to installments to pay a simplified tax, it can use a special service developed by the bodies of the Federal Tax Service. To do this, it is necessary to enter its taxpayer ID number in the search box on the service’s website.
Please be reminded that the STS is a special tax regime that organizations can voluntarily switch to if a number of conditions are met:
It is possible to switch to the STS simultaneously with the registration of the company or from another tax regime, but from the next calendar year. When applying the STS, organizations are exempt from the following taxes:
It is possible to pay the tax at the rate:
In the matters of the transition of companies to a simplified taxation system and payment of tax on it, please contact Acsour specialists.