From January 1, 2025, a new declaration form will be introduced for joint-stock companies, state and municipal enterprises - DDP24.
The State Tax Service announced the merger of two reporting forms - the Report on dividends payable to the budget by joint-stock companies (forms DPP16) and the Report on deductions from the net profit of state and municipal enterprises (forms DISM16). Instead, a form of declaration of dividends and deductions from net profit payable to the budget by joint-stock companies, state and municipal enterprises (form DDP24) will be approved. This will optimize tax administration and reporting systems. The State Tax Service clarifies that the new form DDP24 will be applied from January 1, 2025, and the first reporting tax period under the new form will be 2024. At the same time, entities that have an obligation to submit information on dividends and deductions in 2024 from net profit payable to the budget for the tax period 2023 (joint stock companies, state and municipal enterprises) are required to submit reporting forms DPP16 or DISM16 by August 30. // 12.07.2024 — InfoMarket
