Where to submit the simplified tax system declaration?

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The tax return for the year under the simplified tax system is submitted to the tax authorities at the place of registration of the individual entrepreneur or legal entity. This requirement is regulated by the norms of the Tax Code, namely paragraph 1 of Article 346.23.



Declaration form
You can report to the tax office both in the kuwait whatsapp phone number classic (paper) format and electronically. The choice of submission method depends on the preferences of the entrepreneur and the availability of a qualified electronic signature.

On topic. Common mistakes of entrepreneurs on the simplified tax system: what to consider in order not to make them?

Since 2020, regulations have come into force that have updated the simplified tax system declaration form. Today, entrepreneurs must still be guided by the order of the Federal Tax Service dated 25.12.2020 No. ED-7-3/958@ as amended on 01.11.2022 No. ED-7-3/1036@. The version currently in effect came into force on 3 April 2023 and contains minor changes compared to last year.

One of the main updates was the new barcodes, which simplifies document processing and improves their readability.



Submission of the simplified tax system declaration: submission deadlines
Here, everything depends on the legal form of the company. For limited liability companies, the last day to file a declaration is March 25 of the year following the reporting year. Individual entrepreneurs must report by April 25, 2024.

In special cases, you will have to report a little more often. For example, when terminating the simplified tax system, the declaration is submitted no later than the 25th day of the month following the termination (clause 2, Article 346.23 of the Tax Code of the Russian Federation). Similarly, when losing the right to the simplified tax system: here, reports must be submitted to the inspector by the 25th day of the month following the quarter in which this occurred (clause 3, Article 346.23 of the Tax Code of the Russian Federation).