This tax paid in advance (in advances) monthly. The deadline is the 28th of each month.
There are exceptions everywhere!
With regard to the 2015-2016 income tax, the rate may be ruc for certain categories of enterprises, namely:
– if you receive income in the form of interest on municipal securities, the rate for such receipts will be 9%, for owners of state securities – 20%;
– if a foreign enterprise operates in the territory of the Russian Feration, and its work is carri out without the help of permanent establishments, the rate for them will be 10%. It should be not that this only applies to international transportation activities, own vehicles or trains, or leas, as well as leas;
If you receive dividends, you will pay only
We report correctly and the job done!
In order to submit the report correctly, it is necessary to adhere to the deadlines for forming the tax base. The report is payment bank database deadlines submitt every quarter, and the final amount to be paidis determin at the end of the year. The taxpayer submits the declaration for the year to the inspection according to the district of the enterprise location (legal address) no later than March 28 of the following year.
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