Things to do before summer begins

We kindly remind you about important deadlines of this spring:

• April, 30 is the last day to hold a regular General Meeting of LLC's participants, while the notifications should be sent at least 30 days prior to the date. Fines may reach 700,000 rubles.
• May 2 – last chance to submit Personal Income Tax Return (3-NDFL) for the income you received in Russia in 2023 and which was not automatically taxed from your salary. The rate for tax residents is 13-15%, for tax non-residents – 30%, with several exceptions.
• May 20, 2024 is the deadline to notify tax authorities about the controlled transactions in 2023:
  - above 120 million rubles with cross-boarder affiliated companies
  - above 1 billion rubles with Russian affiliated companies, in specific cases.