Preparing and filing CIT returns

Who are our clients

Some Facts About Russian CIT (Corporate income tax or Profit Tax)


Russian businesses and Non-Russian businesses that operate in the Russia through permanent establishments and (or) gaining income from sources located in the Russian Federation


Taxable object

  • for Russian companies: income minus costs
  • for permanent establishments: income minus costs
  • for Non-Russian companies with income sources located in the Russian Federation: Income gained from sources located in Russia


Tax base


*Special rules may be applied


Reporting period

First, second and third quarters


Tax period

The calendar year


Tax rate

General rate is 20%


Advance payments

Advanced payments are made for each reporting period, as a rule, on a monthly basis. The taxpayer may also opt for reporting taxable income and making payments on the basis of its actual results on a monthly basis


Tax return

Filling return at the reporting period-end must be submitted to tax authority not later than 28 calendar days from the relevant reporting period-end. The annual tax return must be submitted to the tax authority not later than on 28th day of March of the year following the expired tax period

What we offer

Preparing and filing VAT returns
On the basis of the data and documents provided by the Client, MarkPrior provides the following filing services:


Fees: The fees for the Services are described here.