Notification of the calculated amounts of taxes, advance payments on taxes, fees, insurance premiums (Notification) is submitted by taxpayers to the tax authority before submitting the relevant tax return (calculation) or if the obligation to submit a tax return (calculation) is not established by the Tax Code of the Russian Federation (Code).
The Notification form was approved by Order of the Federal Tax Service of Russia dated 02.11.2022 No. ED-7-8/1047@ "On approval of the form, the procedure for Filling in and the format for providing notification of calculated amounts of taxes, advance payments on taxes, fees, insurance premiums in electronic form."
The notification must be submitted to the tax authority at the place of registration no later than the 25th day of the month in which the deadline for payment of relevant taxes, advance payments on taxes, fees, and insurance premiums is set.
Starting from January 1, 2024, tax agents (employers) are required to submit a notification of the calculated amounts of personal income tax twice a month:
– for the period from the 1st to the 22nd of the current month – no later than the 25th of the same month;
– for the period from the 23rd to the last day of the current month – no later than the 3rd day of the following month.
The notification is sent to the tax authority in electronic form via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account.
By individual entrepreneurs, the Notification can be submitted in electronic form according to the established format through the service of the Federal Tax Service of Russia "Personal account of the taxpayer of an individual entrepreneur" in the form of a document signed with an enhanced unqualified electronic signature.
Taxpayers not specified in paragraph 3 of Article 80 of the Code may submit a Notification in hard copy. The procedure and deadlines for submitting Notifications, common errors when filling out Notifications and the procedure for correcting them, a link to the promo page "All about ENS" are presented in the information material of the Federal Tax Service of Russia for the Murmansk region.