Changes in personal income tax payment, effective from 2024

29 November 2023
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Amendments relating to personal income tax payment were made to the Russian Tax Code by Federal Law No. 539-FZ of 27 November 2023. From next year on, companies are required to pay PIT and submit tax notices twice a month.

Notices of PIT assessed for the period from the 1st to the 22nd day of the month are to be submitted by the 25th, and PIT is to be remitted by the 28th of the same month.

Notices of PIT assessed for the period from the 23rd to the last day of the month are to be submitted by the 3rd day of the following month, and PIT is to be remitted by the 5th day of the following month.

The deadline for submitting notices and remitting tax assessed for the period from 25 to 31 December remain unchanged: the last business day of the current year.

At present, there is no variation in most months in the deadline for submitting notices and remitting tax withheld for the period from the 23rd day of the previous month to the 22nd day of the current month – the 25th and the 28th day of the current month, respectively.

Authors:
  • Ekaterina Ukhova
    Partner
    People Advisory services
  • Lyudmila Sapronova
    Director
    People Advisory services
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