Actual aspects of filling out insurance premium reporting by insurers

Since January 1, 2023, there have been drastic changes in tax administration, in tax reporting and reporting on insurance premiums, including those caused by the merger of the FIU and the FSS of the Russian Federation into the SFR. The changes affected 34 chapters of the Tax Code of the Russian Federation "Insurance premiums", namely, the taxable base, the procedure for calculating contributions now in the SFR, the timing of their transfer. The authors draw attention to the composition of new forms of reporting on insurance premiums, personalized reporting, the nuances of filling in individual indicators of these forms, taking into account the latest clarifications of the Ministry of Finance and the Federal Tax Service of Russia, SFR.