RUS Tax Land Tax Payment Deadline


On Apr. 18, RUS Tax reminded about advance payment for land taxes.


  • RUS Tax reminded that taxpayer-organizations must transfer advance payments for transport and land taxes and property tax for Q1 of 2024 no later than May, 2, 2024.
  • Key Points
  • An exception is if the laws of the constituent entities of Russia during the tax period do not provide for the payment of advance payments for transport tax or corporate property tax, or regulations of representative bodies of municipalities on land tax.
  • To distribute advance payments in the budget system, taxpayer-entities must submit a notification of calculated amounts of advance payments for property taxes.
  • It is submitted to the tax authority at the place of registration no later than the 25th day of the month in which the deadline for making advance payments is established.
  • The notification can be sent via TKS or through the taxpayer’s personal account.
  • Effectiveness
  • The deadline to to submit taxes is May 2, 2024.
  • Jul. 2024 Q2 Payment
  • On Jul. 4, 2024, RUS Tax reminded taxpayer-organizations to transfer advance payments for transport, land and property tax for Q2 2024 by Jul. 29, 2024.

Regulators RUS Tax
Entity Types Auditor; Corp
Reference PR 7/4/2024; PR, 4/18/2024
Functions Accounting; Financial; Reporting; Tax; Treasury
Countries Russia
Category
State
Products Corporate; Payments
Regions EMEA
Rule Type Final
Rule Date 4/18/2024
Effective Date 7/29/2024
Rule Id 208896
Linked to N/A
Reg. Last Update 7/4/2024
Report Section International

Last substantive update on 07/08/2024