Entrepreneur's calendar for May 2024

Due to the postponement of the holidays, the dates of many payments have shifted from April 28 to May 2. Among them, the individual entrepreneur's payment of tax on the USN for the past year, and a number of advance payments for the first quarter. There are also special features for the payment of salaries. The entrepreneur's calendar from the SME Corporation will help you effectively plan business tasks and timely remind you of the deadlines for reports and payments.

The deadline is extended until May 2.Sole proprietor on the basis of the declaration of 3-personal income tax for 2023.

By May 2 (postponement from April 28), you must pay:

• organizations that have real estate, transport, or a water body – an advance on corporate property tax / land / transport / water tax for the first quarter;
• Sole proprietor on the USN – tax for 2023;
• organizations and sole proprietors that attract employees – insurance premiums for March and personal income tax for employees for the period from 04/01/2024 to 04/22/2024;
• organizations and sole proprietors on the USN – advance payment for the first quarter;
• organizations and sole proprietors on OSN and ESCN – VAT for the first quarter;
• organizations with a basic income tax advance;
• excise taxes for producers of excisable goods;
• self–employed - income tax for March.

By May 3, organizations and sole proprietors with employees send a notification of personal income tax amounts for employees for the period from 04/23/2024 to 04/30/2024*.

Until May 6, organizations and sole proprietors with employees pay personal income tax for employees for the period from 04/23/2024 to 04/30/2024 (not required if there were no payments during this period).

Until May 15, organizations and sole proprietors with employees pay insurance premiums to the SFR "for injuries" for April.

Until May 20, importers of goods from the EAEU countries pay indirect taxes and submit a declaration for April.

Until May 27:

• organizations and sole proprietors with employees submit to the tax service:

- notification of the amounts of insurance premiums for April and personal income tax for the period from 05/01/2024 to 05/22/2024;

- personalized information about individuals for April;

• Manufacturers of excisable goods submit an excise tax declaration for April;
• organizations and sole proprietors on AUTOSN, pay tax for April;
• organizations that have switched to paying tax on their actual profits submit a declaration for April.

Until May 28th:

• The self-employed pay the NPA;
• organizations and sole proprietors with employees pay insurance premiums to the tax inspectorate for April and personal income tax for the period from May 1 to May 22;
• organizations pay an advance on corporate income tax on the main account (if they do not pay it once a quarter in accordance with Clause 3 of Article 286 of the Tax Code);
• organizations and sole proprietors pay VAT on OSN and ESN (if the exemption under clause 1 of Article 145 of the Tax Code is not used);
• manufacturers of excisable goods pay excise taxes.

Let us remind you that the Entrepreneur's Calendar service on the SME.RF Digital platform helps businesses effectively plan and manage time. It was created and is being developed within the framework of the national project "Small and medium-sized entrepreneurship". It was initiated by the PresidentVladimir Putin, the implementation is supervised by First Deputy Prime Minister Andrei Belousov.

And information about training events for May 2024 in the Omsk region is published on the website of the My Business center, in the "Calendar of Events" section.

This material does not contain dates for taxes on gambling and mining that are atypical for small businesses, fees, fees for negative environmental impact, tax on income from public securities, additional insurance premiums and trade fees.