Two deadlines for the submission of a notification and payment of personal income tax
12.12.2023|1 Minutes
From the beginning of 2024, in each month, apart from December, it will be necessary to pay personal income tax twice and submit notifications on it (subparagraphs “b” of paragraph 1 of Article 1, paragraphs 7-9 of Article 2 of the Law of 27.11.2023 No. 539-FZ):
for income paid to individuals from the 1st to the 22nd day of each month, notifications will be submitted by the 25th day of the current month, tax will be paid by the 28th day of the current month;
for income paid to individuals from the 23rd to the last day of each month, notifications will be submitted by the 3rd day of the following month, tax will be paid by the 5th day of the following month.