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  • Ways of presentation of bookkeeping and tax accounts
    The presentation in hard copies

    Tax statement (Computation) can be presented in the prescribed form in hard copies.
    Personal visit
    You can deliver accounts to the Inspectorate of the Federal Tax Service personally or with the help of the authorized representative. The tax statement can be filed both by the chief of the company (entrepreneur) or accountant personally and the authorized representative of the company (entrepreneur).
    The filing date of Tax statement and Bookkeeping accounts is considered the date of their actual filing to the tax authority in hard copies by the legal or authorized representative of the company.
    Filing by post

    It is not necessary to come to the Inspectorate of the Federal Tax Service to file the accounts. It can be delivered by post.

    • While filing the accounts by post, make sure there is a list of enclosures.
    • If Tax statement (Computation) is filed by post, the filing date is considered the date of dispatch.
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