Instructions

• Instructions "On using the program of online payment of taxes and duties"
• SlaydAAINav
• Order of the Tax Committee "On indexation of patent fees"
• Attachment: List of sole proprietorial activities carried out on the basis of a patent
• Instruction for the calculation and payment of income tax
• Instructions "On using value added tax (VAT) and excise tax invoices"
• Order approving the Instructions «Оn using value added tax and excise invoices"
• Instructions "On offseting or refunding overpaid taxes, penalties and interest"
• Attachment 1 Application
• Appendix 2 (Conclusion)
• Attachment 3 Payment order registration book
• Attachment 4 Opinion registration book
• Order approving the Instructions "On offseting or refunding overpaid amounts of taxes, fines and interests"
• Instructions "On the procedure of calculating and paying value added tax"
• Attachment 1 Application for introducing amendments to the VAT Payette Register
• Attachment 2 Receipt of acceptance of documents
• Attachment 3 Application for registration for VAT purposes
• Attachment 4 VAT payer registration certificate
• Attachment 5 Application for obtaining a copy (dublicate) of the VAT registration certificate
• Attachment 6 Application for cancellation of registration for VAT purposes
• Attachment 7 Extract from the State VAT Payer Register on exclusion from this Register
• Attachment 8 Declaration for VAT, 18%
• Attachment 9 Declaration for VAT, 5%
• Attachment 10 VAT declaration for a non-resident

Instructions "On the procedure of calculating and paying taxes"

• Instructions "On the procedure of calculating and paying social tax"
• Order approving the Instructions "On the procedure of calculating and paying social tax"
• Instructions "On the procedure of calculating and paying excise taxes"
• Instructions "On the procedure of calculating and paying the road user tax"
• Form of declaration for road user tax, 0.5%
• Form of declaration for road user tax, 0.2%
• Order approving the Instructions "On the procedure for calculating and paying road user tax"

Instructions "On the procedure of calculating and paying taxes under the simplified system"

• Attachment 1 Declaration of the simplified tax system
• Attachment 2 Application for transition to the simplified taxation system
• Attachment 3 Application for transition from the simplified system to the general tax regime
• Instructions "On the procedure of calculating and paying single tax"
• Unified tax declaration
• Order approving the Instructions "On the procedure of calculating and paying single tax"
• Order approving the Instructions "On the procedure for calculating and paying the corporate income tax"
• Instructions "On the procedure of calculating and paying taxes on natural resources"
• Order approving the Instructions "On the procedure of calculating and paying taxes on natural resources"
• Instructions "On the procedure of calculating and paying taxes on immovable property"
• Immovable property tax notice
• Instructions "On the procedure of calculating and paying vehicle tax"
• Vehicle tax calculation
• Order approving the Instructions "On the procedure of сalculating and paying tax on gambling business," forms of declaration, application and certificate of registration of an entity (entities) subject to tax on gambling business
• Instructions "On conducting tax audits"
• Order approving the Instructions "On conducting tax audits"
• Instructions "On conducting an internal investigation"
• Instructions "On determining the amount of allowable deduction from total income in respect of bad (doubtful) debts of banks, credit companies and microcredit deposit organizations"
• Order approving the Instructions "On determining the amount of allowable deduction from total income in respect of bad (doubtful) debts of banks, credit companies and microcredit deposit organizations"
• Procedure for conducting a timekeeping survey
• Order "On approving the procedure for conducting a timekeeping survey"

Instructions "On taxation of hydropower plant construction"

• Instructions "On the procedure of calculating and paying sales tax (cotton fiber and primary aluminium)"
• Order approving the Instructions "On the procedure for calculating and paying sales tax (on cotton fiber and primary aluminium)"
• The procedure for tax calculating and timing of payment for agents of free economic zones
• Information on agents of free economic zones
• Order approving the Instructions "On the procedure for calculating and paying taxes for agents of free economic zones"
• Procedure for submitting tax reports in electronic form
• Instructions "On the procedure of completing the financial reporting forms prepared in accordance with national and International Financial Reporting Standards"

Reference book

• Сodebook
• Template for completing a payment order
• Instructions "On using regional codes and tax grouping"
• Presentation "Payment order coding template" (download)