The essence of the order is to amend the form and procedure for submitting the Tax Calculation of Income and Unified Social Contribution (Form 1DF). The main changes relate to technical clarification of wording, updating references to regulatory acts, and clarifying the procedure for completing reporting forms.
The structure of the order includes:
1. Amendments to Order No. 39 dated 24.01.2025 regarding reporting submission deadlines
2. Changes to the Tax Calculation form and its appendices
3. Changes to the Procedure for Completing and Submitting the Tax Calculation
4. Final provisions regarding entry into force
Key provisions:
– It is established that the first submission of the updated form will be for January 2025
– For the fourth quarter of 2024, reporting will be submitted using the old form until 10.02.2025
– Changes have been made to the terminology regarding female military personnel
– References to classifiers and regulatory acts have been updated
– The procedure for filling out specific form fields and appendices has been clarified
– Clarification has been added regarding the patronymic “(if available)”
