Tax calendar

• - Tax under the simplified system is paid 4 times a year (quarterly) until the 10th day of the month following the reporting quarter (for example: this tax for the period from January to March is paid until April 10, )
• - VAT, income tax, social tax, road user tax and sales tax on cotton fiber and primary aluminum are paid 12 times a year (monthly) until the 15th day of the month following the reporting month (for example: declarations on these taxes for January is provided until February 15 )
• - Excise taxes are paid 12 times a year. Each declaration is submitted by the 10th day of the month following the reporting month (for example: the declaration for January is submitted until February 10, ).
• - Subjects of the gambling business, which are taxed according to the simplified system, submit tax returns 12 times a year. The declaration of this regime is provided by the 5th day of the month following the reporting month.
• - The declaration on income tax on income of individuals not taxed from the source of payment and (or) the declaration on income tax are submitted by April 1 of the year following the reporting year.
• - Taxes on real estate (land tax and (or) tax on real estate) are paid no later than February 15 (in a prepayment order), May 15, August 15 and November 15 of the current year on an accrual basis from the beginning of the year in the amount of at least 25%, respectively , 50%, 75% and 100% of the annual amount.
• - A single tax for the current tax year for agricultural land producers is paid no later than March 10 in the amount of at least 15% of the annual tax amount, June 10 in the amount of at least 30% of the annual tax amount, September 10 in the amount of at least 50% of the annual amount tax, on December 10 at the rate of 100% of the annual tax amount.
• - Current date