Reporting period for the tax
The tax reporting period is the first quarter, half-year, and nine months of the calendar year1.
Federal Law No. 110-FZ dated 06.08.2001, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Acts (Provisions of Acts) of the Russian Federation Legislation on Taxes and Fees as Lapsed," dated 06.08.2001, amended on 2001-08-06, Article 1, paragraph 2#35 // Official Gazette of the Russian Federation. 2001. No. 33. Article 3413. ↩