A special recording procedure for certain securities will be in effect until the end of 2025
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27.10.2023
WHAT WILL CHANGE IN THE DECLARATION OF CORPORATE PROPERTY TAX FROM 2024?
It is explained what changes need to be taken into account when submitting a property tax return for organisations in 2024.
To eliminate surplus reporting and errors in its preparation, which affect the distribution of tax paid in the budget system, changes have been made to this procedure since 2024.
Firstly, the deadline for submitting a declaration has been moved from March 25 to February 25 of the year following the current one. Thus, the obligation to pay tax no later than February 28 will follow the submission of the declaration. In this regard, it will no longer be necessary to additionally submit a notification about the calculated amount of tax indicated in the declaration.
Secondly, the deadline for possible sending a notification on the method of submitting a tax return to the tax authority of a constituent entity of the Russian Federation has been postponed from March 1 to February 1.
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