The Federal Tax Service of the Russian Federation guided the updated control ratios for new declaration on property tax, having issued a special letter dated 25.05.2017 - N BS-4-21/9902@.
The foregoing ratios include indicators of new forms of tax calculations regarding advance payments and tax declaration.
The Decree of the Federal Tax Service of the Russian Federation MMV-7-21/271@ asserts that the above forms of financial reporting will be applied starting with the reporting for the current (2017) year. It is worth noting that the updated forms of advance payments can be used upon the initiative of taxpayers throughout the current year.
Please, contact Law&Trust International if you have any additional questions. Consultations are possible via chat, by phone or during personal conversation at the company's offices.