| Type of Reports |
Representative Office* |
Legal Entity and Branch** Office |
| Payment of tax |
Filing |
Payment |
Filing |
| Financial Accounting Reports |
| Balance Sheet with Annexes |
N/A |
N/A |
N/A |
Quarterly |
| Income Statement |
N/A |
N/A |
N/A |
Quarterly |
| Report on Change in Capital |
N/A |
N/A |
N/A |
Quarterly |
| Cash Flow Report |
N/A |
N/A |
N/A |
Quarterly |
| Report on Use of Funds (for Russian Budgetary Financing) |
N/A |
N/A |
N/A |
Quarterly |
| Accounting Policy |
N/A |
N/A |
N/A |
Quarterly |
| General Tax Reports |
| Corporate Income Tax Report (including Withholding Tax information) |
N/A |
Quarterly |
Monthly |
Monthly or Quarterly |
| VAT Report (inclusive of special forms for import/export operations) |
N/A |
N/A |
Monthly |
Monthly |
| Individual Income Tax reporting |
Monthly |
Annually |
Monthly |
Annually |
| Unified Social Tax Report |
Monthly |
Quarterly |
Monthly |
Quarterly |
| Pension Fund Contrubutions Computation |
N/A |
Quarterly |
N/A |
Quarterly |
| Provision of employees' personal data to Pension Fund |
N/A |
Annually |
N/A |
Annually |
| Pension Fund Report |
N/A |
Annually |
N/A |
Annually |
| Social Insurance Fund Report |
N/A |
Quarterly |
N/A |
Quarterly |
| Industrial Accident Insurance |
Monthly |
Quarterly |
N/A |
Monthly |
| Property Tax Report |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
| Transport Tax Report |
Annually |
Annually |
Annually |
Annually |
| Special Taxes and Tax Regimes Reporting |
| Land Tax Report |
N/A |
N/A |
Quarterly |
Quarterly |
| Mineral Extraction Tax Report |
N/A |
N/A |
Monthly |
Monthly |
| Excises |
N/A |
N/A |
Monthly |
Monthly |
| Simplified Tax Regime reporting*** |
N/A |
N/A |
Quarterly |
Quarterly |
| Gambling Tax reporting |
N/A |
N/A |
Monthly |
Monthly |
| Reports to Statistics Committee |
| report on sold goods (P1) |
N/A |
N/A |
N/A |
Monthly |
| report on investments (P2) |
N/A |
N/A |
N/A |
Quarterly |
| report on financial statement (P3) |
N/A |
N/A |
N/A |
Monthly |
| report on personnel number, salary and movement (P4) |
N/A |
N/A |
N/A |
Monthly |
| report on company activity (P5) |
N/A |
N/A |
N/A |
Quarterly |
