Russia’s government has announced a 3-month extension of time for filing personal income tax returns without changing the deadline for paying the tax.
Russia’s government announced on 2 April 2020, a three-month extension of the deadline for filing 2019 Russian personal income tax returns (form 3 – NDFL) from 30 April in response to the novel coronavirus (COVID-19) situation.1
The deadline for tax payments for 2019 tax returns, however, remains unchanged: 15 July 2020.
Taxpayers that pay Russian income taxes are granted three more months to file personal income tax returns. Global mobility teams providing tax services should take the updated timetable into account when considering assignees’ tax compliance processes and related assignee communications.
The steps taken to delay the tax filing deadline generally gives taxpayers some additional time to organise their financial and tax affairs in these trying times.
Due to the current situation, the Russian tax authorities recommend the use of non-physical contact methods when submitting tax returns, for example, by using the e-filing service available via the online Taxpayer Personal Office.
Due to the self-isolation requirements imposed by the Russian government to prevent the spread of COVID-19, taxpayers who do not have access to the Taxpayer Personal Office and who lack an electronic signature are currently unable to file their tax returns via other means, such as by using the Russian Post Office or by personally visiting tax authorities office. In Moscow, the lockdown requirements are in place until at least 1 May 2020, so the above-mentioned extension allows 2019 tax returns to be filed without triggering late tax filing penalties.
1 Resolution № 409 of the Government of the Russian Federation dated 2 April 2020.
Adapted with permission from KPMG Russia Alert, “KPMG: 2019 Personal Tax Return Filing Deadline Extended” 8 April 2020, a publication of the KPMG International member firm in Russia.
The information contained in this newsletter was submitted by the KPMG International member firm in Russia.
To subscribe to GMS Flash Alert, fill out the subscription form.
© 2021 KPMG refers JSC “KPMG”, “KPMG Tax and Advisory” LLC, companies incorporated under the Laws of the Russian Federation, and KPMG Limited, a company incorporated under The Companies (Guernsey) Law, as amended in 2008, member firms of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.
Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.