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  • The time constrains for filing annual accounts.
    Now the annual bookkeeping (financial) accounts should be presented to the tax and regional statistical authorities three months after the termination of the reported year at the latest, i.e. on or prior to March, 31. The production order of the counterpart of the bookkeeping (financial) accounts to the state statistical authority at the place of registration is established by the Statement of the Federal State Statistic Service of December 29, 2014 No. 670.

    The day of filing the bookkeeping accounts to the Inspectorate of the Federal Tax Service and statistical authorities is considered:

    • The day of its delivery by post if the accounts are sent by post as one letter with the list of enclosures. The day is indicated on the post stamp made on the list of enclosures by the post officer;
    • The date indicated on the mark about its filing made by the Federal Tax Service authority (state statistics) if the accounts are presented personally (it can be made by the chief or proxy holder of the company);
    • The date indicated in the confirmation of the delivery date in electronic document formed by a line operator or tax authority (statistical authority) if the accounts are presented in electronic form through telecommunication channels.

    The approval and publication procedures of annual accounts.
    The approval of annual bookkeeping (financial) accounts is made in order and in cased stated by federal laws.
    For your information.
    А company has no need to wait when the accounts will be approved by the owners to file it to the tax and statistical authorities.
    The publication procedures of annual bookkeeping (financial) accounts are stated by the appropriate federal laws. In particular joint stock companies must publish their annual bookkeeping accounts (Clause 92 Law No.208-ФЗ), and limited liability companies must publish their accounts only in case if they place bonds or other currency papers publically (Clause 49 Law No.14-ФЗ).

    If a company must perform a compulsory audit, the bookkeeping (financial) accounts are published with the audit report.
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