What taxes will entrepreneurs pay in December 2023?

The last month of the year is traditionally the most hectic period: you need to have time to finish everything, summarize the results of the outgoing year and make the most of the coming year. SME Corporation’s December Entrepreneurial Calendar will help you remember important dates for small and medium-sized businesses, complete all important tasks smoothly, and focus on plans for the future.

UNTIL DECEMBER 1

Individual entrepreneurs (IP) pay property taxes for 2022 according to the tax notice:

– transportation – if you have a car;

– for private property – if the property has a building/structure/premises;

– land – if there is a land.

UNTIL DECEMBER 12

Organizations and individual entrepreneurs with employees have the right to submit a notification about the one-time payment of tax on the amount of personal income tax for the period from November 23, 2023 to December 9, 2023. For now is correct, but in 2024 it will be necessary to send them twice a month, before the 3rd and 25th. For January: until January 25th, then (including weekends) until February 5th and 26th, on the 4th and 25th March, etc.

UNTIL DECEMBER 15

Organizations and individual entrepreneurs with employees pay insurance premiums to the SFR.

UNTIL DECEMBER 20

Importers of goods from EAEU countries pay indirect taxes and submit a declaration to the tax office.

UNTIL DECEMBER 25

Organizations and individual entrepreneurs with employees:

– send a notification about the one-time payment of tax on the amounts of insurance contributions to the tax office and personal income tax;

– send personalized information about individuals to the tax office;

NSO organizations that have started paying taxes on actual profits file a declaration;

Manufacturers of excisable products submit a declaration;

Organizations and individual entrepreneurs pay taxes using the automated simplified tax system.

UNTIL DECEMBER 28

Self-employed people pay NAP.

Organizations and individual entrepreneurs with employees pay insurance premiums to the tax office and personal income tax for the period from November 23 to December 22.

Organizations and individual entrepreneurs pay VAT in OSN and the Unified Agricultural Tax (if they do not use the exemption provided for in part 1 of article 145 of the Tax Code).

NSO organizations pay an advance payment of income tax (if they do not pay them quarterly in accordance with clause 3 of article 286 of the Tax Code).

UNTIL DECEMBER 29

Organizations and individual entrepreneurs with employees pay personal income tax for them during the period from December 23 to December 31.

UNTIL DECEMBER 31

You can (due to the holiday, all applicable deadlines are postponed until the first business day of 2024, January 9):

– Individual entrepreneurs must pay insurance premiums for 2023: pension and health insurance in a fixed amount of 45,842 rubles;

– submit a notice of transition to another tax regime, for example, to the simplified tax system or the unified agricultural tax, and in Moscow, the Moscow region, the Kaluga region and Tatarstan you can switch to an automated simplified tax system.

We remind you that the special service “Entrepreneurs’ Calendar” of the SME.RF Digital Platform will help you not to miss the dates for paying taxes and submitting reports, scheduling meetings and other important events. It can be customized for your business, it will create events on the required dates and send email reminders. The platform was created and developed within the framework of the national project “Small and Medium Enterprises” under the supervision of First Deputy Prime Minister Andrei Belousov.

*This material does not contain dates of atypical events for SMEs: taxes on gaming and mining, fees and taxes on water, income taxes on state and municipal securities, additional insurance contributions for a funded pension, as well as fees commercials, which apply only in Moscow.