Encyclopedia

Reporting periods


Reporting periods — the first quarter, half-year and nine months of the calendar year, unless otherwise provided by this paragraph1.

Reporting periods — a month, two months, three months and so on until the end of the calendar year2.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 379, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 285, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws