Updating the form of the Federal Tax Service on the income of foreign organizations

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This week it became known that the Federal Tax Service wants to update the tax calculation form on the income of foreign companies – now the form is up for discussion. You can also find the updated submission format and the procedure for filling it out there.

For example, it is proposed to remove page 30, which indicates the deadline for paying taxes. Lines will also be added where the organization will need to reflect the amounts by payment deadlines. Some sections will be divided into separate columns – for example, section 2 will consist of two subsections: tax calculation by type of payment and amount from the beginning of the tax period.

The form will also include the exchange rate of the ruble – if earlier it was indicated by the date of payment of tax to the budget, now it will be reflected on the date of payment of income. It will be necessary to report pre-tax income instead of the usual date of payment of tax to the country’s budget.