RUS Tax Insurance Premium Calculation

Published on: Apr 16, 2025

On Apr. 14, RUS Tax reminded to submit insurance premium for Q1.

  • RUS Tax reminded that from the first quarter of 2025, the calculation of insurance premiums is submitted using an updated form in line with the updated Tax Code.
  • Key Points
  • The form was updated in order to calculate compliance with the conditions for applying the reduced rate of insurance premiums by SMEs in the manufacturing industry.
  • New tariff codes and corresponding codes for categories of insured persons have also been introduced: 29 - religious organizations, 30 - manufacturing industries.
  • Effectiveness
  • The deadline for submitting calculation of insurance premiums for Q1 is Apr. 25, 2025.
Regulators
RUS Tax
Entity Types
Auditor; Corp; Ins
Reference
PR, 4/14/2025
Functions
Accounting; Financial; Reporting; Tax; Treasury
Countries
Russia
Category
State
N/A
Products
Corporate; Equity; Insurance
Rule Type
Final
Regions
EMEA
Rule Date
Apr 14, 2025
Effective Date
Apr 25, 2025
Rule ID
250864
Linked to
N/A
Reg. Last Update
Apr 14, 2025
Report Section
International