On January 31, 2025, the Ministry of Finance approved an updated Tax Calculation Form for personal income, withheld taxes, and accrued Unified Social Contribution (USC). The first submission is required for January 2025, with a deadline of February 20.
What’s Changing?
Starting January 1, 2025, reporting for Personal Income Tax (PIT), Military Tax, and USC has become monthly. Reports must be submitted within 20 calendar days after the end of the reporting month.
Order No. 39, dated January 24, 2025 (registered with the Ministry of Justice on January 29, 2025), introduces:
- An updated Tax Calculation Form (Ministry of Finance Order No. 4 dated January 13, 2015) with attachments D1, D2, D3, 4DF, D5, D6.
- A new procedure for filling out and submitting reports.
New e-Formats for Reporting Submission
On February 6, new electronic formats for the monthly Tax Calculation Form were added to the State Tax Service (STS) Register of Electronic Documents:
- J0500110 – for legal entities.
- F0500110 – for individuals.
The new monthly reporting form is now available in SMART Payroll, allowing you to submit reports in compliance with the latest requirements.
For assistance, please contact your project manager or reach out at sales@smart-it.com.
