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Calculation of insurance contributions


The calculation of insurance contributions is a written statement or declaration by the payer of insurance contributions, prepared in electronic form and transmitted via telecommunications channels using an enhanced qualified electronic signature or through the taxpayer's personal account, specifying the object subject to insurance contributions, the base for calculating insurance contributions, the calculated amount of insurance contributions, and other data serving as the basis for calculating and paying insurance contributions, unless otherwise provided by this Code1.

  1. Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2020-04-01, Article 80, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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Codes and federal laws