From January 1, 2024, a new form and format for the tax calculation of incomes paid to foreign organizations and the amounts of taxes withheld (KND 1151056) will be applied. Thus, tax agents are required to submit the calculation for 2023 by March 25, 2024, regarding the payment of all incomes, including those not subject to taxation. Failure to present the tax calculation may be a basis for suspending operations on bank accounts.
Also, for failing to present the tax calculation within the legally established period, a penalty of 5% of the tax amount to be paid (additional payment, transfer) based on the tax calculation is imposed for each full or incomplete month from the date set for its presentation, but not more than 30% of the mentioned amount and not less than 1000 rubles.
Your application has been successfully accepted.
We will contact you shortly.
We have sent an email to your email, please confirm your subscription by clicking on the link in the email.
