MinTax Group

TAX CALENDAR FOR 2013

For the taxpayers perfroming payments to the budget on the basis of special tax regimes

Abbrevation:

1. PIT – Personal Income Tax;
2. CIT – Corporate Income Tax;
3. VAT – Value Added Tax;
4. TC – The RoK Code «On Taxes and Other Obligatory Payments to the Budget» (The Tax Code) dated 10 December 2008;
5. OPC – Obligatory Pension Charges;
6. P – payments;
7. ST – Social Tax;
8. SC – Social Charges;
9. SR – Simplified return.

This Tax Calendar has been prepared for the taxpayers perfoming payments to the budget based on the following special tax regimes:

1. Special tax regime based on SR. Effect of subpargraph 1 of pargraph 1 of Article 426 of the Tax Code was suspended untill 1 January 2013. During the period of suspension, this subparagraph is effective in the following wording, according to Article 8 of the RoK Law on Introduction of the TC into effect:

• The Special Tax Regime for small business enterprises includes:
  • The special tax regime on the basis of a patent;
  • The special tax regime on the basis of the SR;

• The special tax regime for farming on the basis of payment of the single tax;
• The special tax regime for legal entities, producers of agricultural products, fish culture and rural consumer cooperative.

FEBRUARY 

Reporting
Date	Name	Clarification	Reporting tax period	Legislative justification of the reporting or payment
15	SR	SR as per Form 910.00	4 quarter 2012	p. 1 of Art. 437 of the TC
Payments
25	Pit, SC, OPC	Payment of amounts of PIT withheld at the source of payment, SC, OPC	4 quiarter 2012	p. 2 of Art. 437, Art. 438 of the TC

May 

Reporting
Date	Name	Clarification	Reporting period	Legislative justification of the reporting or payment
15	SR	SR as per Form 910.00	1 quarter 2013	p. of 1 Art. 437 of the TC
Payments
27	PIT, SC, OPC	Payment of amounts of PIT withheld at the source of payment, SC, OPC	1 quarter 2013	p. 2 of Art. 437, Art. 438 TC

AUGUST 

Reporting
Date	Name	Clarification	Reporting Tax Period	Legislative justification of the reporting or payment
15	SR	SR as per Form 910.00	2 quarter 2013 ãîäà	p. 1 of Art. 437 of the TC
Payments
26	PIT, SC, OPC	Payment of amounts of PIT withheld at the source of payment, SP, OPC	2 quarter 2013	p. 2 of Art. 437, Art. 438 of the TC

NOVEMBER 

Reporting
Date	Name	Clarification	Reporting Tax Period	Legislative justification of the reporting or payment
15	SR	SR as per Form 910.00	3 quarter 2013	p. 1 of Art. 437 of the TC
Payments
25	PIT, SC, OPC	Payment of amounts of PIT withheld at the source of paymentys,SC, OPC	3 Quarter 2013	p.2 of Art. 437, Art.438 of the TC

Note:

Accordong to pargraph 2 of Article 427 of the Tax Code, the special tax regime on the basis of simplified return establishes the simplified procedure of assesment amd payment of social tax, CIT and PIT, except for taxes withheld at the source of payment. Assessment, payment and presentation of tax reporting on taxes and other obligatory payments to the budget, which are not specified in this paragraph must be performed in accordance with the standard procedure.

2. The special tax regime for farm houshold and farm enterprise based on payment of single tax

APRIL 

Reporting
Date	Name	Clarification	Reporting tax period	Legislative justification of the reporting or payment
1	Tax return	Presentation of the Tax return as per Form 920.00	for 2012	Art. 447 of the TC

APRIL 

Reporting
Date	Name	Clarification	Reporting tax period	Legislative justification of the reporting or payment
10	ST	Payment of amounts of ST assessed from 1 October to 31 December	October-December 2012	subpar. 2) of par. 1 of Art. 446 of the TC

NOVEMBER 

Reporting
Date	Name	Clarification	Reporting tax period	Legislative justification of the reporting or payment
11	ST	Payments of amounts of ST assessed from 1 October to 31 December	January-October 2013	subpar. 2) of par. 1 of Art. 446 of the TC

Note:

1. According to paragraph 1 of Article 442 of the Tax Code, payers of single tax are not payers of the following taxes and other obligatory payments to the budget:

1. PIT from income from activities of farm houshold and farm enterprise, including income in the form of amounts received from funds of state budget to cover costs (expenses) connected with activities to which this special tax regime is applied;
2. VAT – on turnovers from carrying out activities to which this special tax regime is applied;
3. Land tax and (or) levy for the use of land plots – on land plots used in activities to which this special tax regime is applied;
4. Tax on transport vehicles – on taxable items specified in subparagraphs 1), 2) of pargraph 3 of article 365 of the Tax Code;
5. Property tax – on taxable items specified in subparagraph 1) of paragraph  4 of Article 394 of the Tax code.

2. Assessment and payment of taxes and other obligatory payments to the budget that are not specified in paragraph 1 of this Article, and presentation of tax reporting on them must be performd in accordance with the standard procedure.

Payers of the single tax have the right voluntary to file a tax application to the tax authority concerning registation on VAT.

(p. 3 of Art. 442 of the Tax Code is set forth in new wording of the Rok Law No. 61 dated 26 December 2012 –V):

3. When carying out activities to which the special tax regime is not applied for farm houshold and farm enterprise, the payers of the single tax are obliged to maintain separate accounting of income and expenses and property and make assesment and payment of related taxes and other obligatory payments to the budget on the specified types of activities in accordance with the standard procedure.

4.  If there are cases specifed in pargraph 3 and 4 of Article 441 of the Tax Code, income of a taxpayer received   from the date of application of generally established or other special tax regime shall be subject to taxation, accodingly, in accordance with the standard procedure, or other established special tax regime (Article 442 of the Tax Code ammended by p.4 of the RoK law No. 61 dated 26 December 2012 –V).