TAX CALENDAR FOR 2013
For legal persons, except for subsoil users and legal entities, producers of agricultural products, aquiculture (fish culture) and rural consumer cooperatives
Abbreviation:
1. TAXES:
1.1. CDB – Commercial discovery bonus;
1.2. LT – Land tax;
1.3. PIT – Personal Income Tax;
1.4. CIT – Corporate Income Tax;
1.5. TPUM – Tax on production of useful minerals;
1.6. VAT – Value Added Tax;
1.7. PT– Property Tax;
1.8. TGI – Tax on gambling industry;
1.9. EPT – Excess profit tax;
1.10. TV – Tax on vehicles;
1.11. RTE – Rental Tax for Export;
1.12. СН – Social Tax;
1.13. FTS – Flat tax sum.
2. OTHER OBLIGATORY PAYMENTS AND CHARGES TO THE BUDGET:
2.1. LT – License tax for the right to carry out certain types of activities;
2.2. OPC – Obligatory pension charges;
2.3. PCPC – Payments on compensation for past costs;
2.4. LWRSS – Levy for the use of water resources of surface source;
2.5. LULP – Levy for the use of land plots;
2.6. LLDITC – Levy for the provision with long-distance and international telephone communication;
2.7. LOVA – Levy for the placement of outside/visual advertisement;
2.8. LDE – Levy for the discharges into environment;
2.9. LRS– Levy for the use of radio spectrum;
2.10. SC – Social Charges;
2.11. СРС – Levy for the granting the permission for the use of radio spectrum by television organizations and broadcaster;
2.12. LA – Levy from auctions.
3. LAWS:
3.1. TC – The RoK Code on taxes and other obligatory payments to the budget” (The Tax Code) No. 99-IV dated 10 December 2008;
3.2. The RoK Law on IE TC – The law on the introduction into effect of the RoK Tax Code “On Taxes and Other Obligatory Payments to the Budget” No. 100-IV dated 10 December 2008.
3.3. The RoK Law on PB – The RoK Law on Pension Benefits in the RoK No.136-I dated 20 June 1997;
3.4. The RoK Law on OSI – The RoK Law on Obligatory Social Insurance dated No. 405-II 25 April 2003.
4. RULES:
4.1. RAW – Rules of assessment and withholding /charging and transfer of OPC to SF dated 15 March 1999 No. 245;
4.2. RAT – Rules of assessment and transfer of social charges No.683 dated 21 June 2004.
5. OTHER ABBREVATIONS:
5.1. R – return;
5.2. AP – additional payment;
5.3. A – applications;
5.4. IE – individual entrepreneur;
5.5. MRI – monthly reference index;
5.6. C – calculation;
5.7. RoK – Republic of Kazakhstan
5.8. CU – Customs Union.
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JANUARY |
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REPORTING |
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Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
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15 |
Excise |
R as per Form 400.00 and R for structural subdivisions As per Form 421.00 and 431.00 |
November 2012 |
p.1,2 of art. 296 of the TC |
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15 |
LA |
Information on taxpayers of LA and taxable items |
4 Quarter 2012
|
p.2, art.468 of the TC |
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15 |
Subscription bonus, CDB |
R on the subscription bonus, on CDB as per F. 510.00 |
November 2012 |
art. 316, art.324 of the TC |
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15 |
CDB |
November 2012 |
art. 324 of the TC |
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21 |
CIT |
C of amounts of advance payments, subject to payment for the period before submission of R as per Form 101.01. |
1 Quarter 2013
|
p.4 , art.141 of the TC |
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21 |
VAT& Excise |
R on the indirect taxes on the imported goods in the CU as per Form 320.00. |
December 2012 |
p.3, art. 276-20 of the TC |
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21 |
VAT & Excise |
L on import of goods and payment of indirect taxes, Form 328.00 for December 2012 |
December 2012 |
p.3, art. 276-20 of the TC |
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21 |
CIT |
C on the insurance and reinsurance organizations as per Form 121.00 |
December 2012 |
p.7 art.23 of the RoK Law on IE of the TC |
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21 |
LA |
R on LA, levy for the use of navigable water ways |
December 2012 |
p.1 art.468, art.527 of the TC |
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PAYMENTS |
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21 |
Excise |
For the entity and for its structural subdivisions |
December 2012 |
p.1 art.292of the TC |
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21 |
VAT |
VAT in the CU |
December 2012 |
p.4 art.276-20 of the TC |
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21 |
LA |
LA |
December 2012 |
p.3 art.467 of the TC |
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25 |
CIT |
Advance payments |
Jan. 2013 – Dec. 2013 |
p.2 art.142of the TC |
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25 |
CIT |
Income withheld at the source of payment |
December 2012 |
p.1 art.145 of the TC |
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25 |
CIT |
Insurance/reinsurance organizations |
December 2012 |
p.8 art. 23 the RoK Law on IE of the TC |
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25 |
PIT |
Income withheld at the source of payment |
December 2012 |
p.3 art.161 of the TC |
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25 |
ST |
C on ST |
December 2012 |
p.1 art.360 of the TC |
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25 |
OPC |
OPC |
December 2012 |
p.3-1 of the RAW |
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25 |
SC |
СО |
December 2012 |
p. 10 of the RAT |
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25 |
LWRSS |
Current Payments on LWRSS |
November 2012 |
p. 2 art. 488 of the TC |
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25 |
LOVA |
LOVA |
December 2012 |
p. 2 art. 531 of the TC |
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FEBRUARY |
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REPORTING |
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Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
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15 |
CIT |
C on CIT withheld at the source of payment as per Form 101.03 |
4 Quarter 2012 |
art.146 of the TC |
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15 |
PIT & ST |
R as per Form 200.00 and 210.00 |
4 Quarter 2012 |
p.1 art.162, art.203, p.1 art.364 of the TC |
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15 |
PCPC |
R on PCPC as per F. 560.00, should amount of payment exceed 10000 of MRI |
4 Quarter 2012 |
p. 2 art. 329 of the TC |
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15 |
OPC & SC |
C on assessed, accrued and transferred amounts of OPC, SC, submitted by IE (except for those applying special tax regimes for farm household and enterprises, based on the simplified return and patent), private notaries, private officers of court, attorneys-at law as per Form 201.00 |
4 Quarter 2012 |
art. 18 of the RoK Law on OSI |
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15 |
VAT |
R on VAT as per Form 300.00. |
4 Quarter 2012 |
p.1,2 art. 270 of the TC |
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15 |
Excise |
R on Excise and assessment for structural subdivisions as per Forms 400.00, 421.00, 431.00 |
December 2012 |
p.1,2 art. 296 of the TC |
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15 |
RTE |
R on RTE as per Form 570.00 |
4 Quarter 2012 |
art.306 of the TC |
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15 |
Subscription bonus |
R on the subscription bonus as per F. 510.00 |
December 2012 |
art. 316 of the TC |
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15 |
CDB |
R on CDB as per F. 520.00, if payment term becomes due in December 2012 |
December 2012 |
art. 324 of the TC |
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15 |
TPUM |
R on as per F. 590.00 |
4 Quarter 2012 |
art. 345 of the TC |
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15 |
LT & PT |
C of current payments for LT and PT as at 01.01.2013 гоas per Form 701.01 |
for 2013 |
p.2 art.393, p.2 art.402 of the TC |
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15 |
LT & PT |
C of current payments on LT and PT in case of changes in tax liabilities as per Form 701.01 |
February 2012 |
p.5 art.393, p.3 art.402 of the TC |
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15 |
TGI |
R on TGI as per Form 710.00 |
4 Quarter 2012 |
art.418 of the TC |
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15 |
FTS |
R on FTS as per Form 720.00 |
4 Quarter 2012 |
art. 425 of the TC |
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15 |
LWRSS |
R as per LWRSS as per Form 860.00 |
4 Quarter 2012 |
p.2 art.491 of the TC |
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15 |
LDE |
R as per LDE as per Form 870.00 (on amounts of payments of more than 100 MRI) |
4 Quarter 2012 |
p.2 art.498 of the TC |
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20 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
January 2013 |
p.3 art.276-20 of the TC |
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20 |
VAT & Excise |
Law on import if goods and payment of indirect taxes as per Form 328.00 for January 2013 |
January 2013 |
p.3 art.276-20 of the TC |
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20 |
LA |
R on LA, Levy for the use of navigable waters ways |
January 2013 |
p.1 art.468, 527 of the TC |
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20 |
LULP |
C of amounts of current payments on LULP as per Form 851.00 |
For 2013 |
p.2 art.483 of the TC |
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PAYMENTS |
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20 |
Excise |
Paid by the entity for itself and for its structural subdivisions |
January 2013 |
p.1 art.292 of the TC |
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20 |
VAT |
VAT in the CU |
January 2013 |
p.4 art.276-20 of the TC |
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20 |
LA |
LA |
January 2013 |
p.3 art.467 of the TC |
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25 |
CIT |
Advance payments |
February 2013 |
p.2 art.142 of the TC |
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25 |
CIT |
Withheld at the source of payment |
January 2013 |
p.1 art.145 of the TC |
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25 |
PIT |
Withheld at the source of payment of income |
January 2013 |
p.3 art. 161 of the TC |
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25 |
VAT |
VAT |
4 Quarter 2012 |
p.1 art.271 of the TC |
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25 |
ST |
C on ST |
January 2013 |
p.1 art.360 of the TC |
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25 |
RTE |
Payment of RTE |
4 Quarter 2012 |
art. 305 of the TC |
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25 |
PCPC |
PCPC, if the amount of payment exceeds 10000 MRI, F. 560.00 |
4 Quarter 2012 |
sp. 2 p.1 art. 328 of the TC |
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25 |
TPUM |
TPUM |
4 Quarter 2012 |
art. 344 of the TC |
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25 |
LT |
Current payments on LT |
February 2013 |
p.3 art.389 of the TC |
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25 |
PT |
Current payments on PT |
February 2013 |
p.5 art.399 of the TC |
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25 |
TGI |
TGI |
4 Quarter 2012 |
p.3 art.415 of the TC |
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25 |
TGI |
Additional payment on TGI |
4 Quarter 2012 |
p.1 art.417 of the TC |
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25 |
FTS |
FTS |
4 Quarter 2012 |
p.3 art.424 of the TC |
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25 |
LULP |
Current payments on LULP |
4 Quarter 2012 |
p.5 art.481 of the TC |
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25 |
LDE |
Current payments on LDE for 4 Quarter 2012 |
4 Quarter 2012 |
p. 5 art. 496 of the TC |
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25 |
LOVA |
LOVA |
January 2013 |
p. 2 art. 531 of the TC |
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25 |
SC |
SC |
January 2013 |
p. 10 of the RAT |
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25 |
OPC |
OPC |
January 2013 |
p.3-1 of the RAW |
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MARCH |
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REPORTING |
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Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
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15 |
Excise |
R on Exciseу and C for structural subdivisions as per Form 400.00,421.00 |
January 2013 |
p.1 art.296 of the TC |
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15 |
Subscription bonus, CDB |
R on the subscription bonus, on CDB as per F. 510.00, if payment term becomes due in January 2013 |
January 2013 |
art. 316, 324 of the TC |
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20 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
February 2013 |
p.3 art.276-20 of the TC |
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20 |
VAT & Excise |
Law import of goods and payment of indirect taxes as per Form 328.00 |
February 2013 |
p.3 art.276-20 of the TC |
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20 |
LA |
R on LA, P for the use of navigable water ways |
February 2013 |
p.1 art. 468, art.527 of the TC |
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20 |
LDE |
R on LDE as per Form 870.00 (on volume of payments up to 100 MRI) |
for 2013 |
p.3 art.498, art.527 of the TC |
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PAYMENTS |
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20 |
Excise |
Amount to be paid for the entity and for its structural subdivisions |
February 2013 |
p.1 art.292 of the TC |
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20 |
VAT |
VAT in the ТС |
February 2013 |
p.4 art.276-20 of the TC |
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20 |
LDE |
Buy out of the limit for discharges into environment (on volumes up to 100 MRI) |
March 2013 |
p.2 art.496 of the TC |
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20 |
LA |
LA |
February 2013 |
p.3 art.467 of the TC |
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26 |
CIT |
Advance payments |
March 2013 |
p.2 art.142 of the TC |
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26 |
CIT |
Withheld at the source of payment of income |
February 2013 |
p.1 art.145 of the TC |
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26 |
PIT |
Withheld at the source of payment of income |
February 2013 |
p.3 art. 161 of the TC |
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26 |
ST |
C оn ST |
February 2013 |
p.1 art.360 of the TC |
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26 |
LRS |
LRS |
for 2013 |
p.5 art.515 of the TC |
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26 |
LLDITC |
LLDITC |
for 2013 |
p.5 art.521 of the TC |
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26 |
LOVA |
LOVA |
February 2013 |
p. 2 art. 531 of the TC |
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26 |
SC |
SC |
February 2013 |
p. 10 of the RAT |
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26 |
OPC |
OPC |
February 2013 |
p.3-1 of the RAW |
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APRIL |
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REPORTING |
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Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
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1 April |
CIT |
R on CIT as per Form 100.00,110.00,120.00,130.00,140.00,150.00 |
for 2012 |
p.1 art.149 of the TC |
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1 April |
CIT |
C on CIT, withheld at the source of payment of income of a nonresident as per Form 101.04 |
4 Quarter 2012 |
p.2 art.196 of the TC |
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1 April |
PIT |
R on PIT as per Form 220.00, 230.00,240.00 |
за 2012 |
art.186, art.205 of the TC |
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1 April |
PCPC |
R on PCPC as per F. 560.00, if the amount of PCPC is equal to or less than 10000 MRI |
за 2012 |
p. 1 art. 329 of the of the TC |
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|
1 April |
TV, LT, PT |
R on TV, LT, PT as per Form 700.00 |
за 2012 |
art. 371, p.4 art.402 of the TC |
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10 |
EPT |
R on EPT as per F. 540.000 |
за 2012 |
art. 354 of the TC |
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15 |
Excise |
R по Excise and C for structural subdivisions as per Form 400.00,421.00, |
January 2013 |
p.1,2 art.296 of the TC |
|
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15 |
LA |
Information about payers LA taxable items |
1 Quarter 2013 |
p.2 art.468 of the TC |
|
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15 |
Subscription bonus, CDB |
R on subscription bonus as per Form 510.00, on CDB, if the term of payment has become due |
February 2013 |
art. 316, 324 of the TC |
|
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22 |
CIT |
C of amounts of advance payments on CIT, as per Form 101.02 |
From the date of submission for 2nd, 3rd, 4-th Quarters of the reporting tax period |
p.5 art.141 of the TC |
|
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22 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
March 2013 |
p.3 art.276-20 of the TC |
|
|
|
|
|
|
|
|
|
22 |
VAT & Excise |
Law on import of goods and payment of indirect taxes as per Form 328.00 |
March 2013 |
p.3 art.276-20 of the TC |
|
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22 |
LA |
R on LA, Levy for the use of navigable water ways |
March 2013 |
p.1 art. 468, art.527 of the TC |
|
|
22 |
LDE |
R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) |
for 2013 |
p.4 art.498 of the TC |
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PAYMENTS |
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|
10 |
CIT |
Final settlement on CIT on Return |
for 2012 |
p.3 art.142 of the TC |
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|
10 |
PIT |
PIT on income of individuals which are not taxed at the source of payment |
for 2012 |
p.1 art.179 of the TC |
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10 |
PCPC |
PCPC, if amount of payment is or less than 10000 of MRI |
for 2012 |
p. 1 p.1 art. 328of the TC |
|
|
10 |
PT |
Final settlement on PT on R |
for 2012 |
p.7 art.399 of theTC |
|
|
10 |
TV |
Final settlement on TV on R |
for 2012 |
p.2 art.369 of the TC |
|
|
10 |
LT |
Final settlement on LT on R |
for 2012 |
p.9 art.389 of theTC |
|
|
15 |
EPT |
EPT |
for 2012 |
art. 353 of the TC |
|
|
22 |
Excise |
Payments on Excise |
March 2013 |
p.1 art.292 of the TC |
|
|
22 |
VAT |
VAT in the CU |
March 2013 |
p.4 art.276-20 of the TC |
|
|
22 |
LDE |
Buy out of the limit for the discharges into environment (on the amount of payments up to 100 MRI ) |
March 2013 |
p.3 art.496 of the TC |
|
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22 |
LA |
LA |
March 2013 |
p.3 art.467 of the TC |
|
|
25 |
CIT |
Advance Payments |
April 2013 |
p.2 art.142 of the TC |
|
|
25 |
CIT |
Withheld at the source of payment of income |
March 2013 |
p.1 art.145 of the TC |
|
|
25 |
PIT |
Withheld at the source of payment of income |
March 2013 |
p.3 art. 161 of the TC |
|
|
25 |
ST |
C on ST |
March 2013 |
p.1 art.360 of theTC |
|
|
25 |
LOVA |
LOVA |
March 2013 |
p. 2 art. 531 of the TC |
|
|
25 |
SC |
SC |
March 2013 |
p. 10 of the RAT |
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|
25 |
OPC |
OPC |
March 2013 |
p.3-1 of the RAW |
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MAY |
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REPORTING |
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Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|
15 |
CIT |
R on CIT, withheld at the source of payment as per Form 101.03,101.04 |
1 Quarter 2013 |
art.146, p.1 art.196 of the TC |
|
15 |
PIT |
R on PIT and ST as per Form 200.00, 210.00 |
1 Quarter 2013 |
p.1 art.162, art.203,p.1 art.364 of the TC |
|
15 |
|
C on assessed and accrued amounts of OPC, SC which is submitted by IE (except for those applied special tax for farm household on the basis of the simplified return and patent), by private notaries, private officers of court and attorneys at law as per Form 201.00 |
1 Quarter 2013 |
art. 24 of the Law on PB art. 18of the Law on OSI |
|
15 |
Lease |
The register of contracts of the lease/use as per Form 871.00 |
1 Quarter 2013 |
p.1 art.11-2 of the RoK Law dated 10.12.08 №100-IV |
|
15 |
VAT |
R on VAT as per Form 300.00 |
1 Quarter 2013 |
p.1,2 art.270 of theTC |
|
15 |
Excise |
R on Excise and C for structural subdivisions as per Form 400.00,421.00 |
March 2013 |
p.1,2 art.296 of the TC |
|
15 |
RTE |
R on RTE as per Form 570.00 |
1 Quarter 2013 |
art.306 of the TC |
|
15 |
Subscription bonus, CDB |
R on the subscription bonus, CDB as per from F. 510.00 |
March 2013 |
art. 316, 324 of the TC |
|
15 |
PCPC |
R on payment on PCPC as per F. 560.00, if the amount of payment exceeds 10000 of MRI |
1 Quarter 2013 |
p. 2 art. 329 of the TC |
|
15 |
TPUM |
1 Quarter 2013 |
art. 345 of the TC |
|
|
15 |
LT and PT |
R on ТП on LT and PT in case of changes of tax liabilities as per Form 701.01 |
May 2013 |
p.5 art.393, p.3 art.402 of the TC |
|
15 |
TGI |
R on TGI as per Form 710.00 |
1 Quarter 2013 |
art.418 of the TC |
|
15 |
FTS |
R on FTS as per Form 720.00 |
1 Quarter 2013 |
art. 425 of the TC |
|
15 |
LWRSS |
R on LWRSS as per Form 860.00 |
1 Quarter 2013 |
p.2 art.491of the TC |
|
15 |
LDE |
R on LDE as per Form 870.00 (on amounts of payments exceeding 100 of MRI) |
1 Quarter 2013 |
p.2 art.498 of the TC |
|
20 |
|
R on indirect taxes on imported goods as per Form 320.00 |
April 2013 |
p.3 art.276-20 of the TC |
|
20 |
|
L on import of goods and payment of indirect taxes as per Form 328.00 |
April 2013 |
p.3 art.276-20 of the TC |
|
20 |
LA |
R on LA, L for the use of navigable water ways |
April 2013 |
p.1 art. 468, art. 527 of the TC |
|
20 |
LDE |
R on LDE as per Form 870.00 (on amounts of payments up to 100 of MRI) |
April 2013 |
p.4 art.498 of the TC |
|
PAYMENTS |
||||
|
20 |
Excise |
Entity pays for itself and for it structural subdivisions |
April 2013 |
p.1 art.292 of the TC |
|
20 |
VAT |
VAT in the ТС |
April 2013 |
p.4 art.276-20 of the TC |
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments of 100 MRI) |
April 2013 |
p.3 art.496 of the TC |
|
20 |
LA |
LA |
April 2013 |
p.3 art.467 of the TC |
|
27 |
CIT |
Advance payments |
May 2013 |
p.2 art.142 of the TC |
|
27 |
CIT |
Withheld at the source of payment of income |
April 2013 |
p.1 art.145 of the TC |
|
27 |
PIT |
Withheld at the source of payment of income |
April 2013 |
p.3 art. 161 of the TC |
|
27 |
VAT |
VAT |
March 2013 |
p.1 art.271 of the TC |
|
27 |
ST |
C on ST |
April 2013 |
p.1 art.360 of the TC |
|
27 |
РНЭ |
L РНЭ |
March 2013 |
art.305 of the TC |
|
27 |
PCPC |
П on PCPC as per F. 560.00, if amount of payment exceeds 10000 of MRI |
1 Quarter 2013 |
p. 2 art. 329 of the TC |
|
27 |
TPUM |
TPUM |
1 Quarter 2013 |
art. 345 of the TC |
|
27 |
LT |
Current payments on LT |
May 2013 |
p.3 art.389 of the TC |
|
27 |
PT |
Current payments on PT |
May 2013 |
p.5 art.399 of the TC |
|
27 |
TGI |
TGI |
1 Quarter 2013 |
p.3 art.415 of the TC |
|
27 |
TGI |
Ron TGI |
1 Quarter 2013 |
p.1 art.417 of the TC |
|
27 |
FTS |
L on FTS |
1 Quarter 2013 |
p.3 art.424 of the TC |
|
27 |
LULP |
Current payments on LULP |
May 2013 |
p.5 art.481 of the TC |
|
27 |
LWRSS |
Current payments on LWRSS |
1 Quarter 2013 |
p.2 art.488 of the TC |
|
27 |
LDE |
Current payments on LDE |
1 Quarter 2013 |
p.5 art.496of the TC |
|
27 |
LOVA |
LOVA |
April 2013 |
p. 2 art. 531of the TC |
|
27 |
SC |
SC |
April 2013 |
p. 10 of the RAT |
|
27 |
OPC |
OPC |
April 2013 |
p.3-1 of the RAW |
|
27 |
VAT |
Payments on VAT |
April 2013 |
p.1 art.271 of the TC |
|
JUNE |
|
|
|
|
|||
|
REPORTING |
|||||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|||
|
17 |
Excise |
R on Excise and C for the structural subdivisions as per Form 400.00,421.00 |
April 2013 |
p.1,2 art.296 of the TC |
|||
|
17 |
Subscription bonus, CDB |
April 2013 |
art. 316, 324 of the TC |
||||
|
20 |
VAT и Excise |
R on indirect taxes on imported goods as per Form 320.00 |
May 2013 |
p.3 art.276-20 of the TC |
|||
|
20 |
VAT и Excise |
L on import of goods and payment of indirect taxes as per Form 328.00 |
May 2013 |
p.3 art.276-20 of the TC |
|||
|
20 |
LA |
R on LA, L for the use of navigable water ways |
May 2013 |
p.1 art. 468, art.527 of the TC |
|||
|
20 |
LDE |
R on LDE as per Form 870.00 (on amount of payments up to 100 MRI) |
May 2013 |
p.4 art.498 of the TC |
|||
|
PAYMENTS |
|||||||
|
20 |
Excise |
For the entity itself and for its structural subdivisions |
May 2013 |
p.1 art.292 of the TC |
|||
|
20 |
VAT |
VAT in CU |
May 2013 |
p.4 art.276-20 of the TC |
|||
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
May 2013 |
p.3 art.496 of the TC |
|||
|
20 |
LA |
LA |
May 2013 |
p. 3 art.467 of the TC |
|||
|
25 |
CIT |
Advance payments |
June 2013 |
p.2 art.142 of the TC |
|||
|
25 |
CIT |
Withheld at the source of payment |
May 2013 |
p.1 art.145 of the TC |
|||
|
25 |
PIT |
Withheld at the source of payment of income |
May 2013 |
p.3 art. 161 of the TC |
|||
|
25 |
ST |
C on ST |
May 2013 |
p.1 art.360 of the TC |
|||
|
25 |
LRS |
LRS |
June 2013 |
p.5 art.515 of the TC |
|||
|
25 |
LLDITC |
LLDITC |
June 2013 |
p.5 art.521 of the TC |
|||
|
25 |
LOVA |
LOVA |
May 2013 |
p. 2 art. 531 of theTC |
|||
|
25 |
SH |
SH |
May 2013 |
p. 10 of the RAT |
|||
|
25 |
OPC |
OPC |
May 2013 |
p.3-1 of the RAW |
|||
|
JULY |
|
|
|
|
|
||
|
REPORTING |
|
||||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|
||
|
|
|||||||
|
|
|||||||
|
5 |
TV |
C of current payments on TV as per Form 701.00 |
July 2013 |
art.371 of the TC |
|
||
|
15 |
Excise |
R on Exciseу and C for structural subdivisions as per Form 400.00,421.00 |
May 2013 |
p.1,2 art.296 of the TC |
|
||
|
15 |
Subscription bonus, CDB |
R on subscription bonus, on CDB as per F. 510.00 |
May 2013 |
art. 316, 324 of the TC |
|
||
|
15 |
LA |
Information on payers of LA and taxable items |
2 Quarter 2013 |
p.2 art.468 of the TC |
|
||
|
22 |
VAT and Excise |
R on indirect taxes on imported goods as per Form 320.00 |
June 2013 |
p.3 art.276-20 of the TC |
|
||
|
22 |
VAT and Excise |
L on import of goods and payment of indirect taxes as per Form 328.00 |
June 2013 |
p.3 art.276-20 of the TC |
|
||
|
22 |
LA |
R on LA, L for the use of navigable water ways |
June 2013 |
p.1 art.468, 527 of the TC |
|
||
|
22 |
LDE |
R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) |
June 2013 |
p.4 art.498 of the TC |
|
||
|
PAYMENTS |
|
||||||
|
5 |
TV |
Current payments on TV |
July 2013 |
p.1 art.369 of the TC |
|
||
|
22 |
Excise |
For the entity itself and for its structural subdivisions |
June 2013 |
p.1 art.292 of the TC |
|
||
|
22 |
VAT |
VAT in the CU |
June 2013 |
p.4 art.276-20 of the TC |
|
||
|
22 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
June 2013 |
p.3 art.496 of the TC |
|
||
|
22 |
LA |
LA |
June 2013 |
p. 3 art.467 of the TC |
|
||
|
25 |
CIT |
Advance payments |
July 2013 |
p.2 art.142 of the TC |
|
||
|
25 |
CIT |
Withheld at the source of income payment |
June 2013 |
p.1 art.145 of the TC |
|
||
|
25 |
PIT |
Withheld at the source of income payment |
June 2013 |
P.3 art. 161 of the TC |
|
||
|
25 |
ST |
C on ST |
June 2013 |
p.1 art.360 of the TC |
|
||
|
25 |
LOVA |
LOVA |
June 2013 |
p. 2 art. 531 of the TC |
|
||
|
25 |
SC |
SC |
June 2013 |
p. 10 of the RAT |
|
||
|
25 |
OPC |
OPC |
June 2013 |
p.3-1 of the RAW |
|
||
|
AUGUST |
|
|
|
|
|
REPORTING |
||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|
15 |
CIT |
C on CIT withheld at the source of payment as per Form 101.03,101.04 |
2 Quarter 2013 |
art.146, p.1 art.196 of the TC |
|
15 |
PIT andST |
R on CIT and ST as per Form 200.00, 210.00 |
2 Quarter 2013 |
p.1 art.162, art.203,p.1 art.364 of the TC |
|
15 |
OPC andSC |
C on assessed and accrued and transferred amounts of OPC, SC submitting by IE (except for those applying the special tax regimes for the farm household on the basis of simplified return and patent), private notaries, private officers of court, attorneys at – law as per Form 201.00 |
2 Quarter 2013 |
art. 24 of the Rok Law on PB |
|
15 |
Rent |
The Register of rent/use contracts as per Form 871.00 |
1 Quarter |
p.1 art.11-2 of the RoK Law dated 10.12.08 No.100-IV |
|
15 |
VAT |
R on VAT as per Form 300.00 |
2 Quarter 2013 |
p.1,2 art. 270 of the TC |
|
15 |
Excise |
R on Excise and calculation for the structural subdivisions as per Forms 400.00, 421.00 |
June 2013 |
p.1,2 art. 296 of the TC |
|
15 |
RTE |
R on RTE, Form 570.00 |
2 Quarter 2013 |
art.306 of the TC |
|
15 |
LT & PT |
C of current payments on LT and PT on case of changes in tax liabilities as per Form 701.00 |
1 August 2013 |
p.5 art. 393 TC. of p. 3 of art.402 of the TC |
|
15 |
TGI |
R on TGI as per Form 710.00 |
2 Quarter 2013 |
art. 418 of the TC |
|
15 |
FTS |
R on FTS as per Form 720.00 |
2 Quarter 2013 |
art.425 of the TC. |
|
15 |
LWRSS |
R on LWRSS as per Form 860.00 |
2 Quarter 2013 |
p.2. Art.491 of the TC |
|
15 |
LDE |
R on LDE as per F.870.00 (for payers with the amounts exceeding 100 MRI ) |
2 Quarter 2013 |
p.2 art.498 of the TC |
|
15 |
For small business entities |
Simplified R for small business entities as per Form 910.00 |
June 2013 |
p. 1 art. 437 of the TC |
|
20 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
July 2013 |
p.3 art. 276-20 of the TC |
|
20 |
VAT & Excise |
L on imported goods and indirect taxes as per Form 328.00 |
July 2013 |
p.3 art. 276-20 of the TC |
|
20 |
LDE |
R on LDE as per F.870.00 (for payers with the amount of payments exceeding 100 MRI in total annual volume) |
July 2013 |
p.4 art. 498 of the TC |
|
20 |
LA |
R on LA, levy for the use of navigable water ways |
July 2013 |
p.1 art. 468, art.527 of the TC |
|
15 |
Subscription bonus, CDB |
R on subscription bonus, on CDB, Form 510.00 |
June 2013 |
art. 316, 324 of the TC |
|
15 |
TPUM |
R on TPUM |
2 Quarter 2013 |
art. 345 of the TC |
|
PAYMENTS |
||||
|
20 |
Excise |
For the entity and for its structural subdivisions |
July 2013 |
p.1 art.292 of the TC |
|
20 |
VAT |
VAT in the CU |
July 2013 |
p.4 art.276-20 of the TC |
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
for 2013 |
p.2 art.496 of the TC |
|
20 |
LA |
LA |
July 2013 |
p.3 art.467 of the TC |
|
25 |
CIT |
Advance payments |
August 2013 |
p.2 art.142 of the TC |
|
25 |
CIT |
Withheld at the source of income payment |
July 2013 |
p.1 art.145 of the TC |
|
25 |
PIT |
Withheld at the source of income payment |
July 2013 |
p.3 art. 161 of the TC |
|
25 |
ST |
C on ST |
July 2013 |
p.1 art.360 of the TC |
|
25 |
RTE |
L of RTE |
2 Quarter 2013 |
art.305 of the TC |
|
25 |
LT |
Current payments on LT |
August 2013 |
p.3 art.389 of the TC |
|
25 |
PT |
Current payments on PT |
August 2013 |
p.5 art.399 of the TC |
|
25 |
TGI |
TGI |
June 2013 |
p.3 art.415 of the TC |
|
25 |
TGI |
AP по TGI |
June 2013 |
p.1 art.417 of the TC |
|
25 |
FTS |
L on FTS |
June 2013 |
p.3 art.424 of the TC |
|
25 |
LULP |
Current payments on LULP |
August 2013 |
p.5 art.481 of the TC |
|
25 |
LWRSS |
Current payments on LWRSS |
June 2013 |
p.2 art.488 of the TC |
|
25 |
LDE |
Current payments on LDE |
2 Quarter 2013 |
p.5 art.496 of the TC |
|
25 |
LOVA |
LOVA |
July 2013 |
p. 2 art. 531 of the TC |
|
25 |
SC |
SC |
July 2013 |
p. 10 of the RAT |
|
25 |
OPC |
OPC |
July 2013 |
p.3-1 of the RAW |
|
26 |
VAT |
VAT |
2 Quarter 2013 |
p.1 art.271 of the TC |
|
26 |
TPUM |
TPUM |
2 Quarter 2013 |
art. 344 of the TC |
|
SEPTEMBER |
|
|
|
|
||||
|
REPORTING |
||||||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
||||
|
16 |
Excise |
R on Excise and C structural subdivisions as per Form 400.00,421.00 |
July 2013 |
p.1,2 art.296 of the TC |
||||
|
20 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
August 2013 |
p.3 art.276-20 of the TC |
||||
|
20 |
VAT & Excise |
L on import of goods and payment of indirect taxes as per Form 328.00 |
August 2013 |
p.3 art.276-20 of the TC |
||||
|
20 |
LA |
R on LA, L for the use of navigable water ways |
August 2013 |
p.1 art. 468, art.527 of the TC |
||||
|
20 |
LDE |
R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) |
August 2013 |
p.4 art.498 of the TC |
||||
|
PAYMENTS |
||||||||
|
20 |
Excise |
For the entity and for its structural subdivisions |
August 2013 |
p.1 art.292 of the TC |
||||
|
20 |
VAT |
VAT в ТС |
August 2013 |
p.4 art.276-20 of the TC |
||||
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
August 2013 |
p.3 art.496 of the TC |
||||
|
20 |
LA |
LA |
August 2013 |
p.3 art.467 of the TC |
||||
|
25 |
CIT |
Advance payments |
September 2013 |
p.2 art.142 of the TC |
||||
|
25 |
CIT |
Withheld at the source of income payment |
August 2013 |
p.1 art.145 of the TC |
||||
|
25 |
PIT |
Withheld at the source of income payment |
August 2013 |
p.3 art. 161 of the TC |
||||
|
25 |
ST |
C on ST |
August 2013 |
p.1 art.360 of the TC |
||||
|
25 |
LRS |
L on ПLRS |
September 2013 |
p.5 art.515 of the TC |
||||
|
25 |
LLDITC |
L on LLDITC |
September 2013 |
p.5 art.521 of the TC |
||||
|
25 |
LOVA |
L on LOVA |
August 2013 |
p. 2 art. 531 of the TC |
||||
|
25 |
SC |
SC |
August 2013 |
p. 10 of the RAT |
||||
|
25 |
OPC |
OPC |
August 2013 |
p.3-1 of the RAW |
||||
|
OCTOBER |
|
|
|
|
|
|||
|
PAYMENTS |
|
|||||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|
|||
|
|
||||||||
|
|
||||||||
|
15 |
Excise |
R on Excise and C for structural subdivisions as per Form 400.00,421.00 |
August 2013 |
p.1,2 of art.296 of the TC |
|
|||
|
15 |
LA |
Information on payers of LA and taxable items |
3 Quarter 2013 |
p. 2 art. of 468 of the TC |
|
|||
|
20 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
September 2013 |
p.3 of art.276-20 of the TC |
|
|||
|
20 |
VAT & Excise |
L on import of goods and payment of indirect taxes as per Form 328.00 |
September 2013 |
p.3 of art.276-20 of the TC |
|
|||
|
20 |
Auction |
R on LA, L for the use of navigable water ways |
September 2013 |
p.1 of art. 468, art.527 of the TC |
|
|||
|
20 Marchа |
LDE |
R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) |
September 2013 |
p.4 of art.498 of the TC |
|
|||
|
15 |
Subscription bonus, CDB |
R on subscription bonus, on DCB, Form 510.00 |
June 2013 |
art. 316, 324 of the TC |
|
|||
|
PAYMENTS |
|
|||||||
|
20 |
Excise |
For the entity and for its structural subdivisions |
September 2013 |
p.1 art.292 of the TC |
|
|||
|
20 |
VAT |
VAT в ТС |
September 2013 |
p.4 art.276-20 of the TC |
|
|||
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
September 2013 |
p.3 art.496 of the TC |
|
|||
|
20 |
LA |
LA |
September 2013 |
p.3 art.467 of the TC |
|
|||
|
25 |
CIT |
Advance payments |
October 2013 |
p.2 art.142 of the TC |
|
|||
|
25 |
CIT |
Withheld at the source of income payment |
September 2013 |
p.1 art.145 of the TC |
|
|||
|
25 |
PIT |
Withheld at the source of income payment |
September 2013 |
p.3 art. 161 of the TC |
|
|||
|
25 |
ST |
Р on ST |
September 2013 |
p.1 art.360 of the TC |
|
|||
|
25 |
LOVA |
LOVA |
September 2013 |
p. 2 art. 531 of the TC |
|
|||
|
25 |
СО |
СО |
September 2013 |
p. 10 of the RAT |
|
|||
|
25 |
OPC |
OPC |
September 2013 |
p.3-1 of the RAW |
|
|||
|
NOVEMBER |
|
|
|
|
|
|||
|
REPORTING |
|
|||||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|
|||
|
|
||||||||
|
|
||||||||
|
15 |
CIT |
Р CIT, withheld at the source of payment as per Form 101.03, 101.04 |
3 Quarter 2013 |
art.146, p.1 art.196 of the TC |
|
|||
|
15 |
PIT &ST |
R as per Form 200.00 and 210.00 |
3 Quarter 2013 |
p.1 art.162, art.203, p.1 art.364 of the TC |
|
|||
|
15 |
OPC and SC |
C on assessed and accrued and transferred amounts of OPC, SC submitting by IE (except for those applying the special tax regimes for the farm household on the basis of simplified return and patent), private notaries, private officers of court, attorneys at – law as per Form 201.00 |
3 Quarter 2013 |
art. 24 ЗПО; art. 18 ЗОСС |
|
|||
|
15 |
Rent |
The register of rent/use contracts as per Form 871.00 |
3 Quarter 2013 |
p.1 of art.11-2 of the RoK Law dated 10.12.08 , No. 100 IV |
|
|||
|
15 |
VAT |
R on VAT as per Form 300.00. |
3 Quarter 2013 |
p.1,2 of art. 270 of the TC |
|
|||
|
15 |
Excise |
R on Excise and calculations for the structural subdivisions as per Forms 400.00, 421.00 |
September 2013 |
p.1,2 of art. 296 of the TC |
|
|||
|
15 |
RTE |
R on RTE as per Form 570.00 |
3 Quarter 2013 |
art.305 of the TC |
|
|||
|
15 |
LT, PT |
C of current payments on LT and PT in case of changes in tax liabilities as per Form 701.01 |
November 2013 |
p.5 art.393, p.3 art.402 of the TC |
|
|||
|
15 |
TGI |
R on TGI as per Form 710.00 |
3 Quarter 2013 |
art.418 of the TC |
|
|||
|
15 |
FTS |
R on FTS as per Form 720.00 |
3 Quarter 2013 |
art. 425 of the TC |
|
|||
|
15 |
LWRSS |
R on LWRSS as per Form 860.00 |
3 Quarter 2013 |
p.2 art.491 of the TC |
|
|||
|
15 |
LDE |
R on LDE as per Form 870.00 (on amounts exceeding 100 MRI) |
3 Quarter 2013 |
p.2 art.498 of the TC |
|
|||
|
20 |
VAT & Excise |
R on on indirect taxes on imported goods as per Form 320.00 |
October 2013 |
p.3 art.276-20 of the TC |
|
|||
|
20 |
VAT & Excise |
L on on import of goods and payment of indirect taxes as per Form 328.00 for December 2011 г |
October 2013 |
p.3 art.276-20 of the TC |
|
|||
|
20 |
LA |
R on LA, L for the use of navigable water ways |
October 2013 |
p.1 art.468, art.527 of the TC |
|
|||
|
20 |
LDE |
R on LDE as per Form 870.00 (for the payers with amounts of payments up to 100 MRI) |
October 2013 |
p.4 art.498 of the TC |
|
|||
|
15 |
Subscription bonus, CDB |
R on subscription bonus, on CDB as per F. 510.00 |
September 2013 |
art. 316, 324 of the TC |
|
|||
|
15 |
PCPC |
R on PCPC as per F. 560.00, if amount of payments exceeds 10000 MRI |
3 Quarter 2013 |
p. 2 art. 329 of the TC |
|
|||
|
15 |
TPUM |
R on TPUM as per F. 590.00 |
3 Quarter 2013 |
art. 345 of the TC |
|
|||
|
PAYMENTS |
|
|||||||
|
20 |
Excise |
For the entity and for its structural subdivisions |
October 2013 |
p.1 art.292 of the TC |
|
|||
|
20 |
VAT |
VAT в ТС |
October 2013 |
p.4 art.276-20 of the TC |
|
|||
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
October 2013 |
p.3 art.496 of the TC |
|
|||
|
20 |
LA |
LA |
October 2013 |
p.3 art.467 of the TC |
|
|||
|
25 |
CIT |
Advance payments |
November 2013 |
p.2 art.142 of the TC |
|
|||
|
25 |
CIT |
Withheld at the source of income payment |
October 2013 |
p.1 art.145 of the TC |
|
|||
|
25 |
PIT |
Withheld at the source of income payment |
October 2013 |
p.3 art. 161 of the TC |
|
|||
|
25 |
VAT |
Lo n VAT |
3 Quarter 2013 |
p.1 art.271 of the TC |
|
|||
|
25 |
ST |
C on ST |
October 2013 |
p.1 art.360 of the TC |
|
|||
|
25 |
RTE |
Lon RTE |
3 Quarter 2013 |
art.305 of the TC |
|
|||
|
25 |
LT |
Current payments on LT |
November 2013 |
p.3 art.389 of the TC |
|
|||
|
25 |
PT |
Current payments on PT |
November 2013 |
p.5 art.399 of the TC |
|
|||
|
25 |
TGI |
TGI |
3 Quarter 2013 |
p.3 art.415 of the TC |
|
|||
|
25 |
TGI |
AP on TGI |
3 Quarter 2013 |
p.1 art.417 of the TC |
|
|||
|
25 |
FTS |
L on FTS |
3 Quarter 2013 |
p.3 art.424 of the TC |
|
|||
|
25 |
LULP |
Current payments on LULP |
November 2013 |
p.5 art.481 of the TC |
|
|||
|
25 |
LWRSS |
Current payments on LWRSS |
3 Quarter 2013 |
p.2 art.488 of the TC |
|
|||
|
25 |
LDE |
Current payments on LDE |
3 Quarter 2013 |
p.5 art.496 of the TC |
|
|||
|
25 |
LOVA |
L on LOVA |
October 2013 |
p. 2 art. 531 of the TC |
|
|||
|
25 |
СО |
СО |
October 2013 |
p. 10 ПСО |
|
|||
|
25 |
OPC |
OPC |
October 2013 |
p.3-1 RAW |
|
|||
|
25 |
PCPC |
PCPC, if amount of payment exceeds 10000 MRI |
3 Quarter 2013 |
sp. 2 p.1 art. 328 of the TC |
|
|||
|
25 |
TPUM |
TPUM |
3 Quarter 2013 |
art. 344 of the TC |
|
|||
|
DECEMBER |
|
|
|
|
|
REPORTING |
||||
|
Date |
Name |
Clarification |
Reporting Tax Period |
Legislative Justification of the Reporting or Payment |
|
15 |
Excise |
R on Excise and C for the structural subdivisions as per Form 400.00,421.00 |
October 2013 |
p.1,2 of art.296 of the TC |
|
20 |
CIT |
The deadline for the submission of the supplementary calculation on CIT as per Form 101.02 |
for 2013 |
p.8 of art.141 of the TC |
|
20 |
VAT & Excise |
R on indirect taxes on imported goods as per Form 320.00 |
November 2013 |
p.3 of art.276-20 of the TC |
|
20 |
VAT & Excise |
L on import of goods and payment of indirect taxes as per Form 328.00 |
November 2013 |
p.3 of art.276-20 of the TC |
|
20 |
LA |
R on LA, L for the use of navigable water ways |
November 2013 |
p.1 of art. 468, art.527 of the TC |
|
20 |
LDE |
R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) |
November 2013 |
p.4 of art. 498 of the TC |
|
PAYMENTS |
||||
|
20 |
Excise |
For the entity and for its structural subdivisions |
November 2013 |
p.1 of art.292 of the TC |
|
20 |
VAT |
VAT в ТС |
November 2013 |
p.4 of art.276-20 of the TC |
|
20 |
LDE |
Buy out of the limit for the discharges into environment (on amounts of payments up to 100 MRI) |
November 2013 |
p.3 of art.496 of the TC |
|
20 |
LA |
LA |
November 2013 |
p.3 of art.467 of the TC |
|
25 |
CIT |
Advance payments |
December 2013 |
p.2 of art.142 of the TC |
|
25 |
CIT |
Withheld at the source of income payment |
November 2013 |
p.1of art.145 of the TC |
|
25 |
PIT |
Withheld at the source of income payment |
November 2013 |
p.3 of art. 161 of the TC |
|
25 |
ST |
R on ST |
November 2013 |
p.1 art.360 of the TC |
|
25 |
LWRSS |
Current payments on LWRSS |
November 2013 |
p.2 art.488 of the TC |
|
25 |
LRS |
LRS |
December 2013 |
p.5 art.515 of the TC |
|
25 |
LLDITC |
LLDITC |
December 2013 |
p.5 art.521 of the TC |
|
25 |
LOVA |
LOVA |
November 2013 |
p. 2 art. 531 of the TC |
|
25 |
SC |
SC |
November 2013 |
p. 10 of the RAT |
|
25 |
OPC |
OPC |
November 2013 |
p.3-1 of the RAW |
Notes:
1. According to provisions of p. 7 of Article 68 of the TC, if there are not taxable items, the tax reports shall not be submitted, except for the tax reports provided for by Article 149, paragraph 1 of Article 162, Articles 185, 270, 296, 364, 437 of the TC, i.e. of tax reports on the following taxes:
1.1. CIT;
1.2. PIT;
1.3. PIT of the nonresident taxpayer;
1.4. VAT;
1.5. Excise;
1.6. ST;
1.7. Taxpayers performing payments to the budget based on the simplified return.
Liability on the submission of the tax reporting on VAT is applied to persons registered as VAT payers.
Liability on the submission of the tax reporting on Excise is applied to taxpayers registered with the tax authorities according to subparagraphs 1), 2), 3) and 5) (except for the wholesale of smokables) paragraph 1 of Article 574 of the TC, i.e. taxpayers engaged in:
1) petroleum production (aviation), diesel fuel;
2) wholesale and (or) retail sale of petroleum (except for aviation), diesel fuel;
3) ethyl alcohol production and (or) alcohol products;
4) smokables production and (or) wholesale.
2. According to paragraph 8 of the same Article, annex to returns, calculations shall not be submitted in case of non – availability of data to be reflected there.
