According to the new rules, tax agents, including foreign companies, must submit reports on income and withheld taxes when paying abroad from a source within the country. We are talking, in particular, about dividends, income from the sale or lease of real estate and transactions with Securities and Shares.
Both taxable and non-taxable income paid from Russia are taken into account in the tax calculation. For most incomes, it is necessary to specify their internal codes. For non-taxable income, the code is always the same – “25”.
If the calculation section reflects information about the income of a foreign company in Russia that is not taxed in Russia, then indicate “paragraph 2 of Article 309 of the Tax Code of the Russian Federation”.
Income received from external transactions, such as the export of goods to the territory of the Russian Federation, is not considered income received within the country. They may not be reflected in the calculation.
This rule also applies to participants in civil law contracts who work with foreign counterparties. All participants, including the responsible participant of it, personally report for the tax paid to the country’s budget.
It is important that it is necessary to file a tax calculation, even if the income is paid in Russia, but it is not subject to taxation due to the double taxation avoidance agreement. In this case, the indicators of the tax calculation are filled in with zeros.
It is necessary to know that the issue of submitting updated calculations for the period from January 1 to August 31, 2023 was considered in a letter from the tax service back in September. According to him, the recalculation of tax amounts in rubles, if it was transferred to the budget before August 31, 2023, is still considered correct. Additional documents on settlements for such a period are not required.
Starting from 2024, tax agents will submit a calculation using a new form. Failure to comply with this requirement will result in the freezing of the account. There is a fine for late submission of documents.