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| Type of Reports | Representative Office* | Legal Entity and Branch** Office | ||
| Payment of tax | Filing | Payment | Filing | |
| Financial Accounting Reports | ||||
| Balance Sheet with Annexes | N/A | N/A | N/A | Quarterly |
| Income Statement | N/A | N/A | N/A | Quarterly |
| Report on Change in Capital | N/A | N/A | N/A | Quarterly |
| Cash Flow Report | N/A | N/A | N/A | Quarterly |
| Report on Use of Funds (for Russian Budgetary Financing) | N/A | N/A | N/A | Quarterly |
| Accounting Policy | N/A | N/A | N/A | Quarterly |
| General Tax Reports | ||||
| Corporate Income Tax Report (including Withholding Tax information) | N/A | Quarterly | Quarterly/Monthly | Quarterly/Monthly |
| VAT Report (inclusive of special forms for import/export operations) | Quarterly*** | Quarterly*** | Quarterly | Quarterly |
| Individual Income Tax reporting | Monthly | Annually | Monthly | Annually |
| Provision of employees' personal data to Pension Fund | N/A | Quarterly | N/A | Quarterly |
| Pension Fund Report | Monthly | Quarterly | Monthly | Quarterly |
| Social Insurance Fund Report | Monthly | Quarterly | Monthly | Quarterly |
| Industrial Accident Insurance | Monthly | Quarterly | Monthly | Quarterly |
| Property Tax Report | Quarterly | Quarterly | Quarterly | Quarterly |
| Transport Tax Report | Quarterly | Quarterly | Quarterly | Quarterly |
| Special Taxes and Tax Regimes Reporting | ||||
| Land Tax Report | N/A | N/A | Quarterly | Quarterly |
| Mineral Extraction Tax Report | N/A | N/A | Monthly | Monthly |
| Excises | N/A | N/A | Monthly | Monthly |
| Simplified Tax Regime reporting*** | N/A | N/A | Quarterly | Quarterly |
| Gambling Tax reporting | N/A | N/A | Monthly | Monthly |
| Reports to Statistics Committee | ||||
| report on sold goods (P1) | N/A | N/A | N/A | Monthly |
| report on investments (P2) | N/A | N/A | N/A | Quarterly |
| report on financial statement (P3) | N/A | N/A | N/A | Monthly |
| report on personnel number, salary and movement (P4) | N/A | N/A | N/A | Monthly |
| report on company activity (P5) | N/A | N/A | N/A | Quarterly |
* Representative office with auxiliary and representation function only, i.e. having no commercial activity ** For the purposes of Russian Financial and Tax Compliance a Repoffice that creates a permanent establishment is called a Branch *** Inapplicable to Branches **** Applicable in case a Representative office pays and reports for operations of the Head Company. |
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