- Some tax filing forms are expected to change: application for tax audit, application for confirmation of tax residency, cease-and-desist application;
- Rules and procedures for conducting in-house audits on ELECTRONIC INVOICE PROFORM have been published
- The draft of the new tax code is under discussion and approval, it is planned that the code will come into force in 2023
- Full list of accounting activities in December you may see below:
- Calculation and payment of wages for November: 1 – 10 of December, 2022
- Submission of tax reporting –
before December, 15
- submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00
before December, 20
- EEU for received imports – submission of an import application in the form 328.00 and payment of VAT
before December, 30
- Calculation of advance payments for CIT (tax return 101.02) – the ability to submit an additional report
- Calculating the cost of a patent for 2023 (tax return 911.00)
- Payment of taxes:
Before December, 5
- individuals engaged in private practice pay PIT (personal income tax)
Before December, 20
- excise duty
- amounts of indirect taxes on imported goods to the customs union
Before December, 26
- salary taxes and contributions and other taxes
- Withholding tax and advance payments for CIT
- other taxes
- Submission of statistical reporting according to schedule for your business activities
- Other activities in area of primary documentation checkup/collection, reconciliation acts and matching of electronic invoices on state portal with 1C or other software; daily bookkeeping activities.
