For legal persons, except for subsoil users and legal entities, produc for 2014

TAX CALENDAR FOR 2014

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.

JANUARY
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
15	Excise	R as per Form 400.00 and R for structural subdivisions As per Form 421.00 and 431.00	November 2013	p.1,2 of art. 296 of the TC
15	LA⁴	Information on taxpayers of LA and taxable items	4 Quarter 2013	p.2, art.468 of the TC
15	Subscription bonus, CDB	R on the subscription bonus, on CDB as per F. 510.00	November 2013	art. 316, art.324 of the TC
15	CDB	R on CDB as per F. 520.00	November 2013	art. 324 of the TC
20	CIT	C of amounts of advance payments, subject to payment for the period before submission of R as per Form 101.01.	1 Quarter 2014	p.4 , art.141 of the TC
20	VAT& Excise	R on the indirect taxes on the imported goods in the CU as per Form 320.00.	December 2013	p.3, art. 276-20 of the TC
20	VAT & Excise	A 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
20	LА⁴	R on LA, as per Form 810.00	4^th quarter 2013	p.1 art.468,
PAYMENTS
20	Excise	For the entity and for its structural subdivisions	December 2013	p.1 art.292of the TC
20	VAT	VAT in the CU	December 2013	p.4 art.276-20 of the TC
20	LA⁴	LA	December 2013	p.3 art.467 of the TC
27	CIT	Advance payments (monthly)	Jan. 2014 – Dec. 2014	p.2 art.142of the TC
27	CIT	Withheld at the source of income payment	December 2013	p.1 art.145 of the TC
27	CIT	Insurance/reinsurance organizations	December 2013	p.8 art. 23 the RoK Law on IE
27	PIT	Income withheld at the source of payment	December 2013	p.3 art.161 of the TC
27	CIT	Withheld at the source of income payment from income of nonresidents	December 2013	sp. 1 p. 1 art. 195 of the TC
27	ST	C on ST	December 2013	p.1 art.360 of the TC
27	OPC	OPC	December 2013	p.3-1 of the RAW
27	SC	SC	December 2013	p. 10 of the RAT
27	LOVA	LOVA	December 2013	p. 2 art. 531 of the TC

FEBRUARY
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
17	CIT	C on CIT withheld at the source of payment as per Form 101.03	4 quarter 2013	art.146
17	PIT and ST	R on Form 200.00 and 210.00	4 quarter 2013	p.1 art 162, art.203, p.1 art 364 of the TC
17	PCPC	R on PCPC as per f. 560.00, if the payment amount exceeds 10000 MRI	4 quarter 2013	p. 2 art 329 of the TC
17	OPC & SC	C on assessed, accrued and transferred amounts of OPC, ST, 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	4 quarter 2013	art. 24 of the Law on PB art. 18of the Law on OSI
17	VAT	R on VAT as per Form 300.00	4 quarter 2013	p.1,2 art.270 of theTC
17	Excise	R on Excise and C for structural subdivisions as per Form 400.00,421.00	December 2013	p.1,2 art.296 of the TC
17	RTE	R on RTE as per Form 570.00	4 quarter 2013	art.306 of the TC
17	Subscription bonus	R on the subscription bonus as per from F. 510.00	December 2013	art. 316
17	CDB	R on payment on CDB as per f. 520.00, if payment term came in December 2013	December 2013	art. 324 of the TC
17	TPUM	R on TPUM as per F. 590.00	4 quarter 2013	art. 345 of the TC
17	LT and PT	C on current payments on LT and PT as of 01.01.2014 as per Form 701.01	for 2014	p.2 art.393, p.3 art.402 of the TC
17	LT and PT	C on current payments on LT and PT in case of changes of tax liabilities as per Form 701.01 as of 1 February	February 2013	p.5 art.393, p.3 art.402 of the TC
17	TGI	R on TGI as per Form 710.00	4 quarter 2013	art.418 of the TC
17	FTS	R on FTS as per Form 720.00	4 quarter 2013	art. 425 of the TC
17	LWRSS	R as per LWRSS as per Form 860.00	4 quarter 2013	p.2 art.491 of the TC
17	LDE ³	R on LDE as per Form 870.00 (on volume of payments up to 100 MRI in total annual volume)	for 4 quarter 2013	p.3 art.498, art.527 of the TC
20	VAT and Excise	R on indirect taxes on imported goods as per Form 320.00	January 2014	p.3 art.276-20 of the TC
20	VAT and Excise	A on import of goods and payment of indirect taxes as per Form 328.00 for January 2014	January 2014	p.3 art.276-20 of the TC
20	LULP	C of current payments of LULP as per Form 851.00	for 2014	p.2 art.483 of the TC

Payments
20	Excise	Paid by the entity for itself and for its structural subdivisions	January 2014	p.1 art.292 of the TC
20	VAT	VAT in the CU	January 2014	p.4 art.276-20 of the TC
25	CIT	Advance payments (monthly)	February 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of payment	January 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of payment of income	January 2014	p.3 art. 161 of the TC
25	CIT	Withheld from income of nonresidents	January 2014	subp. 1 p. 1 art. 195 of the TC
25	VAT	VAT	4 quarter 2013	p.1 art.271 of the TC
25	ST	C on ST	January 2014	p.1 art.360 of the TC
25	RTE	Payment of RTE	4 Quarter 2013	art. 305 of the TC
25	PCPC	PCPC, if the amount of payment exceeds 10000 MRI, F. 560.00	4 Quarter 2013	sp. 2 p.1 art. 328 of the TC
25	TPUM	TPUM	4 Quarter 2013	art. 344 of the TC
25	LT	Current payments on LT	February 2014	p.3 art.389 of the TC
25	PT	Current payments on PT	February 2014	p.5 art.399 of the TC
25	TGI	TGI	4 Quarter 2013	p.3 art.415 of the TC
25	TGI	Additional payment on TGI	4 Quarter 2013	p.1 art.417 of the TC
25	FTS	FTS	4 Quarter 2013	p.3 art.424 of the TC
25	LULP	Current payments on LULP	4 Quarter 2013	p.5 art.481 of the TC
25	LDE	Current payments on LDE for 4 Quarter 2013	4 Quarter 2013	p. 5 art. 496 of the TC
25	LOVA	LOVA	January 2014	p. 2 art. 531 of the TC
25	LWRSS	Current Payment of LWRSS	4 Quarter 2013	p. 2 , art 488 of the TC
25	SC	SC	January 2014	p. 10 RAT
25	OPC	OPC	January 2014	p.3-1 RAW

MARCH
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
17	Excise	R on Exciseу and C for structural subdivisions as per Form 400.00,421.00	January 2014	p.1,2 art.296 of the TC
17	Subscription bonus, CDB	R on the subscription bonus, on CDB as per F. 510.00, if payment term becomes due in January 2013	January 2014	art. 316, 324 of the TC
20	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	February 2014	p.3 art.276-20 of the TC
20	VAT & Excise	A on import of goods and payment of indirect taxes as per Form 328.00	February 2014	p.3 art.276-20 of the TC
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
31	CIT	R on CIT as per Form 100.00,110.00,120.00,130.00,140.00,150.00	for 2013	p.1 art.149 of the TC
31	CIT	R on CIT withheld at the source of payment from income of a nonresident as per Form 101.04	4 quarter 2013	p.2 art.196 of the TC
31	PIT	R on PIT as per Form 220.00, 230.00,240.00	for 2013	Art.186, art.205 of the TC
31	LWRSS	R on LWRSS as per f. 560.00, if amount if LWRSS is or less than 10000 MRI	for 2013	p. 1 art. 329 of the TC
31	TV, LI, PT	R on TV, LI, PT as per Form 700.00	for 2013	Art. 371, p.4 art.402 of the TC
		STR is in another calendar
PAYMENTS
20	Excise	Amount to be paid for the entity and for its structural subdivisions	February 2014	p.1 art.292 of the TC
20	VAT	VAT in the ТС	February 2014	p.4 art.276-20 of the TC
20	LDE	Buy out of the limit for discharges into environment (on volumes up to 100 MRI), when executing an acknowledgment letter	March 2014	p.2 art.496 of the TC
25	CIT	Advance payments	March 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of payment of income	February 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of payment of income	February 2014	p.3 art. 161 of the TC
25	CIT	Withheld at the source of payment from income of nonresidents	February 2014	sp. 1 p. 1 art. 195 of the TC
25	ST	C оn ST	February 2013	p.1 art.360 of the TC
25	LRS	LRS	for 2014	p.5 art.515 of the TC
25	LLDITC	LLDITC	for 2014	p.5 art.521 of the TC
25	LOVA	LOVA	February 2014	p. 2 art. 531 of the TC
25	SC	SC	February 2014	p. 10 of the RAT
25	OPC	OPC	February 2014	p.3-1 of the RAW
25	LDE	C.on R on LDE as per Form 870.00 (on amount of payments up to 100 MRI in total annual amount)	2014	p.5 art.496 of the TC

APRIL
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
10	EPT	R on EPT as per F. 540.000	For 2013	art. 354 of the TC
15	Excise	R по Excise and C for structural subdivisions as per Form 400.00,421.00,	February 2014	p.1,2 art.296 of the TC
15	Subscription bonus, CDB	R on subscription bonus as per Form 510.00, on CDB, if the term of payment has become due	February 2014	art. 316, 324 of the TC
21	CIT	C of amounts of advance payments on CIT, as per Form 101.02, after the return as per Form 100 for 2013 has been submitted	2nd, 3rd, 4-th Quarters 2014	p.5 art.141 of the TC
21	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	March 2014	p.3 art.276-20 of the TC

21	VAT & Excise	Law on import of goods and payment of indirect taxes as per Form 328.00	March 2014	p.3 art.276-20 of the TC
20	LDE	R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI)	for 2014	p.4 art.498 of the TC
PAYMENTS
10	CIT	Final settlement on CIT on Return	for 2013	p.3 art.142 of the TC
10	PIT	PIT on income of individuals which are not taxed at the source of payment	for 2013	p.1 art.179 of the TC
10	PCPC	PCPC, if amount of payment is or less than 10000 of MRI	for 2013	p. 1 p.1 art. 328of the TC
10	PT	Final settlement on PT on R	for 2013	p.7 art.399 of theTC
10	TV	Final settlement on TV on R	for 2013	p.2 art.369 of the TC
10	LT	Final settlement on LT on R	for 2013	p.9 art.389 of theTC
15	EPT	EPT	for 2013	art. 353 of the TC
21	LDE	R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) when receiving an authorization document	Март 2014	p.4 art.498 of the TC
21	Excise	Payments on Excise	March 2014	p.1 art.292 of the TC
21	VAT	VAT in the CU	March 2014	p.4 art.276-20 of the TC
25	CIT	Advance Payments (monthly)	April 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of payment of income	March 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of payment of income	March 2014	p.3 art. 161 of the TC
25	CIT	Withheld at the source of payment of income of nonresidents	March 2014	пsp. 1 p. 1 art. 195 of the TC
25	ST	C on ST	March 2014	p.1 art.360 of theTC
25	LOVA	LOVA	March 2014	p. 2 art. 531 of the TC
25	SC	SC	March 2014	p. 10 of the RAT
25	OPC	OPC	March 2014	p.3-1 of the RAW

MAY
REPORTING
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 2014	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 2014	p.1 art.162, art.203,p.1 art.364 of the TC
15	OPC & SC	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 2014	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 2014	p.1 art.11-1 of the RoK Law dated 10.12.08 №100-IV
15	VAT	R on VAT as per Form 300.00	1 Quarter 2014	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 2014	p.1,2 art.296 of the TC
15	RTE	R on RTE as per Form 570.00	1 Quarter 2014	art.306 of the TC
15	Subscription bonus, CDB	R on the subscription bonus, CDB as per from F. 510.00	March 2014	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 2014	p. 2 art. 329 of the TC
15	TPUM	R on TPUM as per F. 590.00	1 Quarter 2014	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 2014	p.5 art.393, p.3 art.402 of the TC
15	TGI	R on TGI as per Form 710.00	1 Quarter 2014	art.418 of the TC
15	FTS	R on FTS as per Form 720.00	1 Quarter 2014	art. 425 of the TC
15	LWRSS	R on LWRSS as per Form 860.00	1 Quarter 2014	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 2014	p.2 art.498 of the TC
20	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	April 2014	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	April 2014	p.3 art.276-20 of the TC

PAYMENTS
20	Excise	Entity pays for itself and for it structural subdivisions	April 2014	p.1 art.292 of the TC
20	VAT	VAT in the ТС	April 2014	p.4 art.276-20 of the TC
20	LDE	C on R on LDE as per Form 870.00 (on amounts of payments of 100 MRI) when receiving an authorization document	April 2014	p.3 art.496 of the TC
26	CIT	Advance payments (monthly)	May 2014	p.2 art.142 of the TC
26	CIT	Withheld at the source of payment of income	April 2014	p.1 art.145 of the TC
26	PIT	Withheld at the source of payment of income	April 2014	p.3 art. 161 of the TC
26	CIT	Withheld at the source of payment of income of nonresidents	April 2014	sp. 1 p. 1 art. 195 of the TC
26	VAT	VAT	March 2014	p.1 art.271 of the TC
26	ST	C on ST	April 2014	p.1 art.360 of the TC
26	RTE	L on RTE	March 2014	art.305 of the TC
26	PCPC	L on PCPC as per F. 560.00, if amount of payment exceeds 10000 of MRI	1 Quarter 2014	p. 2 art. 329 of the TC
26	TPUM	TPUM	1 Quarter 2014	art. 345 of the TC
26	LT	Current payments on LT	May 2014	p.3 art.389 of the TC
26	PT	Current payments on PT	May 2014	p.5 art.399 of the TC
26	TGI	TGI	1 Quarter 2014	p.3 art.415 of the TC
26	TGI	Ron TGI	1 Quarter 2014	p.1 art.417 of the TC
26	FTS	L on FTS	1 Quarter 2014	p.3 art.424 of the TC
26	LULP	Current payments on LULP	May 2014	p.5 art.481 of the TC
26	LWRSS	Current payments on LWRSS	1 Quarter 2014	p.2 art.488 of the TC
26	LDE	Current payments on LDE	1 Quarter 2014	p.5 art.496of the TC
26	LOVA	LOVA	April 2014	p. 2 art. 531of the TC
26	SC	SC	April 2014	p. 10 of the RAT
26	OPC	OPC	April 2014	p.3-1 of the RAW

JUNE
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
16	Excise	R on Excise and C for the structural subdivisions as per Form 400.00,421.00	April 2014	p.1,2 art.296 of the TC
16	Subscription bonus, CDB	R on subscription bonus, on CDB as per F. 510.00	April 2014	art. 316, 324 of the TC
20	VAT и Excise	R on indirect taxes on imported goods as per Form 320.00	May 2014	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 2014	p.3 art.276-20 of the TC
20	LDE	R on LDE as per Form 870.00 (on amount of payments up to 100 MRI)	May 2014	p.4 art.498 of the TC
PAYMENTS
20	Excise	For the entity itself and for its structural subdivisions	May 2014	p.1 art.292 of the TC
20	VAT	VAT in CU	May 2014	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 2014	p.3 art.496 of the TC
25	CIT	Advance payments	June 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of payment	May 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of payment of income	May 2014	p.3 art. 161 of the TC
25	CIT	Withheld at the source of payment of nonresidents income	May 2014	sp. 1 p. 1 art. 195 of TC
25	ST	C on ST	May 2014	p.1 art.360 of the TC
25	LRS	LRS	June 2014	p.5 art.515 of the TC
25	LLDITC	LLDITC	June 2014	p.5 art.521 of the TC
25	LOVA	LOVA	May 2014	p. 2 art. 531 of theTC
25	SC	SC	May 2014	p. 10 of the RAT
25	OPC	OPC	May 2014	p.3-1 of the RAW

JULY
Reporting
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
7	TV	C of current payments on TV as per Form 701.00	July 2014	art.371 of the TC
15	Excise	R on Exciseу and C for structural subdivisions as per Form 400.00,421.00	May 2014	p.1,2 art.296 of the TC
15	Subscription bonus, CDB	R on subscription bonus, on CDB as per F. 510.00	May 2014	art. 316, 324 of the TC
21	VAT and Excise	R on indirect taxes on imported goods as per Form 320.00	June 2014	p.3 art.276-20 of the TC
21	VAT and Excise	L on import of goods and payment of indirect taxes as per Form 328.00	June 2014	p.3 art.276-20 of the TC
21	LDE	R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) when receiving an authorization document	June 2014	p.4 art.498 of the TC
PAYMENTS
7	TV	Current payments on TV	July 2014	p.1 art.369 of the TC
21	Excise	For the entity itself and for its structural subdivisions	June 2014	p.1 art.292 of the TC
21	VAT	VAT in the CU	June 2014	p.4 art.276-20 of the TC

25	CIT	Advance payments	July 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of income payment	June 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of income payment	June 2014	P.3 art. 161 of the TC
25	CIT	Withheld at the source of nonresident income payment	June 2014	sp. 1 p. 1 art. 195 НК
25	ST	C on ST	June 2014	p.1 art.360 of the TC
25	LOVA	LOVA	June 2014	p. 2 art. 531 of the TC

25	SC	SC	June 2014	p. 10 of the RAT
25	OPC	OPC	June 2014	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 2014	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 2014	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 2014	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 2014	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 2014	p.1,2 art. 296 of the TC
15	RTE	R on RTE, Form 570.00	2 Quarter 2014	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 2014	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 2014	art. 418 of the TC
15	FTS	R on FTS as per Form 720.00	2 Quarter 2014	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 2014	p.2 art.498 of the TC
20	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	July 2014	p.3 art. 276-20 of the TC
20	VAT & Excise	L on imported goods and indirect taxes as per Form 328.00	July 2014	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 2014	p.4 art. 498 of the TC
15	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	July 2014	p.3 art. 276-20 of the TC
15	VAT & Excise	L on imported goods and indirect taxes as per Form 328.00	July 2014	p.3 art. 276-20 of the TC
PAYMENTS
20	Excise	For the entity and for its structural subdivisions	July 2014	p.1 art.292 of the TC
20	VAT	VAT in the CU	July 2014	p.4 art.276-20 of the TC
22	LDE	R on LDE as per F.870.00 (for payers with the amounts exceeding 100 MRI ) when receiving an authorization document	July 2014	p.4 art 498 of the TC
25	CIT	Advance payments	August 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of income payment	July 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of income payment	July 2014	p.3 art. 161 of the TC
25	ST	C on ST	July 2014	p.1 art.360 of the TC
25	CIT	Withheld at the source of payment from residents income	июль 2014	пп. 1 п. 1 ст. 195 НК
25	RTE	L of RTE	2 Quarter 2014	art.305 of the TC
25	LT	Current payments on LT	August 2014	p.3 art.389 of the TC
25	PT	Current payments on PT	August 2014	p.5 art.399 of the TC
25	TGI	TGI	June 2014	p.3 art.415 of the TC
25	TGI	AP по TGI	June 2014	p.1 art.417 of the TC
25	FTS	L on FTS	June 2014	p.3 art.424 of the TC
25	LDE	LDE, if amount of payment exceeds 10000 MRI	2 quarter 2014	sp. 2 p.1 art. 328 of the TC
25	LULP	Current payments on LULP	August 2014	p.5 art.481 of the TC
25	LWRSS	Current payments on LWRSS	June 2014	p.2 art.488 of the TC
25	LDE	Current payments on LDE	2 Quarter 2014	p.5 art.496 of the TC
25	LOVA	LOVA	July 2014	p. 2 art. 531 of the TC
25	SC	SC	July 2014	p. 10 of the RAT
25	OPC	OPC	July 2014	p.3-1 of the RAW
25	VAT	VAT	2 Quarter 2014	p.1 art.271 of the TC
25	TPUM	TPUM	2 Quarter 2014	art. 344 of the TC

SEPTEMBER
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
15	Excise	R on Excise and C structural subdivisions as per Form 400.00,421.00	July 2014	p.1,2 art.296 of the TC
15	Subscribtion bonus, CDB	R on subscription bonus, on CDB, Form 510.00	July 2014	art. 316, 324 of the TC
22	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	August 2014	p.3 art.276-20 of the TC
22	VAT & Excise	L on import of goods and payment of indirect taxes as per Form 328.00	August 2014	p.3 art.276-20 of the TC
22	LDE	R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI)	August 2014	p.4 art.498 of the TC
PAYMENTS
22	Excise	For the entity and for its structural subdivisions	August 2014	p.1 art.292 of the TC
22	VAT	VAT в ТС	August 2014	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)	August 2014	p.3 art.496 of the TC
25	CIT	Advance payments	September 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of income payment	August 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of income payment	August 2014	p.3 art. 161 of the TC
25	ST	C on ST	August 2014	p.1 art.360 of the TC
25	CIT	Withheld at the source of income payment from nonresidents income	August 2014	sp. 1 p. 1 art. 195 of the TC
25	LRS	L on ПLRS	September 2014	p.5 art.515 of the TC
25	LLDITC	L on LLDITC	September 2014	p.5 art.521 of the TC
25	LOVA	L on LOVA	August 2014	p. 2 art. 531 of the TC
25	SC	SC	August 2014	p. 10 of the RAT
25	OPC	OPC	August 2014	p.3-1 of the RAW

OCTOBER
REPORTING
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 2014	p.1,2 of art.296 of the TC
20	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	September 2014	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 2014	p.3 of art.276-20 of the TC
20	Auction	R on LA, L for the use of navigable water ways	September 2014	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)	September 2014	p.4 of art.498 of the TC
15	Subscription bonus, CDB	R on subscription bonus, on DCB, Form 510.00	August 2014	art. 316, 324 of the TC
PAYMENTS
20	Excise	For the entity and for its structural subdivisions	September 2014	p.1 art.292 of the TC
20	VAT	VAT в ТС	September 2014	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 2014	p.3 art.496 of the TC
27	CIT	Advance payments	October 2014	p.2 art.142 of the TC
27	CIT	Withheld at the source of income payment	September 2014	p.1 art.145 of the TC
27	PIT	Withheld at the source of income payment	September 2014	p.3 art. 161 of the TC
27	CIT	Withheld at the source of income payment from income of nonresidents	September 2014	sp. 1 p. 1 art. 195 of the TC
27	ST	Р on ST	September 2014	p.1 art.360 of the TC
27	LOVA	LOVA	September 2014	p. 2 art. 531 of the TC
27	SC	SC	September 2014	p. 10 of the RAT
27	OPC	OPC	September 2014	p.3-1 of the RAW

NOVEMBER
REPORTING
Date	Name	Clarification	Reporting Tax Period	Legislative Justification of the Reporting or Payment
17	CIT	Р CIT, withheld at the source of payment as per Form 101.03, 101.04	3 Quarter 2014	art.146, p.1 art.196 of the TC
17	PIT &ST	R as per Form 200.00 and 210.00	3 Quarter 2014	p.1 art.162, art.203, p.1 art.364 of the TC
17	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 2014	art. 24 of the RoK Law on PB, art. 18 of the RoK Law on OSI
17	Rent	The register of rent/use contracts as per Form 871.00	3 Quarter 2014	p.1 of art.11-1 of the RoK Law dated 10.12.08 , No. 100 IV
17	VAT	R on VAT as per Form 300.00.	3 Quarter 2014	p.1,2 of art. 270 of the TC
17	Excise	R on Excise and calculations for the structural subdivisions as per Forms 400.00, 421.00	September 2014	p.1,2 of art. 296 of the TC
17	RTE	R on RTE as per Form 570.00	3 Quarter 2014	art.305 of the TC
17	LT, PT	C of current payments on LT and PT in case of changes in tax liabilities as per Form 701.01	November 2014	p.5 art.393, p.3 art.402 of the TC
17	TGI	R on TGI as per Form 710.00	3 Quarter 2014	art.418 of the TC
17	FTS	R on FTS as per Form 720.00	3 Quarter 2014	art. 425 of the TC
17	LWRSS	R on LWRSS as per Form 860.00	3 Quarter 2014	p.2 art.491 of the TC
17	LDE	R on LDE as per Form 870.00 (on amounts exceeding 100 MRI)	3 Quarter 2014	p.2 art.498 of the TC
20	VAT & Excise	R on on indirect taxes on imported goods as per Form 320.00	October 2014	p.3 art.276-20 of the TC
20	VAT & Excise	A on import of goods and payment of indirect taxes as per Form 328.00 for December 2011 г	October 2014	p.3 art.276-20 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
17	Subscription bonus, CDB	R on subscription bonus, on CDB as per F. 510.00	September 2014	art. 316, 324 of the TC
17	PCPC	R on PCPC as per F. 560.00, if amount of payments exceeds 10000 MRI	3 Quarter 2014	p. 2 art. 329 of the TC
17	TPUM	R on TPUM as per F. 590.00	3 Quarter 2014	art. 345 of the TC
PAYMENTS
20	Excise	For the entity and for its structural subdivisions	October 2014	p.1 art.292 of the TC
20	VAT	VAT в ТС	October 2014	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 2014	p.3 art.496 of the TC
25	CIT	Advance payments	November 2014	p.2 art.142 of the TC
25	CIT	Withheld at the source of income payment	October 2014	p.1 art.145 of the TC
25	PIT	Withheld at the source of income payment	October 2014	p.3 art. 161 of the TC
25	CIT	Withheld at the source of payment from nonresidents income	October 2014	sp. 1 p. 1 art. 195 of the TC
25	VAT	Lo n VAT	3 Quarter 2013	p.1 art.271 of the TC
25	ST	C on ST	October 2014	p.1 art.360 of the TC
25	RTE	Lon RTE	3 Quarter 2014	art.305 of the TC
25	LT	Current payments on LT	November 2014	p.3 art.389 of the TC
25	PT	Current payments on PT	November 2014	p.5 art.399 of the TC
25	TGI	TGI	3 Quarter 2014	p.3 art.415 of the TC
25	TGI	AP on TGI	3 Quarter 2014	p.1 art.417 of the TC
25	FTS	L on FTS	3 Quarter 2014	p.3 art.424 of the TC
25	LULP	Current payments on LULP	November 2014	p.5 art.481 of the TC
25	LWRSS	Current payments on LWRSS	3 Quarter 2014	p.2 art.488 of the TC
25	LDE	Current payments on LDE	3 Quarter 2014	p.5 art.496 of the TC
25	LOVA	L on LOVA	October 2014	p. 2 art. 531 of the TC
25	SC	SC	October 2014	p. 10 RAT
25	OPC	OPC	October 2014	p.3-1 RAW
25	PCPC	PCPC, if amount of payment exceeds 10000 MRI	3 Quarter 2014	sp. 2 p.1 art. 328 of the TC
25	TPUM	TPUM	3 Quarter 2014	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 2014	p.1,2 of art.296 of the TC
15	Subscription bonus, CDB	R on subscription bonus, on DCB, Form 510.00	October 2014	art. 316, 324 of the TC
22	CIT	The deadline for the submission of the supplementary calculation on CIT as per Form 101.02	for 2014	p.8 of art.141 of the TC
22	VAT & Excise	R on indirect taxes on imported goods as per Form 320.00	November 2014	p.3 of art.276-20 of the TC
22	VAT & Excise	L on import of goods and payment of indirect taxes as per Form 328.00	November 2014	p.3 of art.276-20 of the TC
22	LDE	R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) when receiving an authorization documents	November 2014	p.4 of art. 498 of the TC
PAYMENTS
22	Excise	For the entity and for its structural subdivisions	November 2014	p.1 of art.292 of the TC
22	VAT	VAT в ТС	November 2014	p.4 of 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)	November 2014	p.3 of art.496 of the TC
22	LDE	R on LDE as per Form 870.00 (on amounts of payments up to 100 MRI) when receiving an authorization documents	November 2014	p.4 art.496 of the TC
25	CIT	Advance payments (monthly)	December 2014	p.2 of art.142 of the TC
25	CIT	Withheld at the source of income payment	November 2014	p.1of art.145 of the TC
25	PIT	Withheld at the source of income payment	November 2014	p.3 of art. 161 of the TC
25	ST	R on ST	November 2014	p.1 art.360 of the TC
25	CIT	Withheld at the source of income payment from income of nonresidents	November 2014	sp. 1 p. 1 artт. 195 of the TC
25	LWRSS	Current payments on LWRSS	November 2014	p.2 art.488 of the TC
25	LRS	LRS	December 2014	p.5 art.515 of the TC
25	LLDITC	LLDITC	December 2014	p.5 art.521 of the TC
25	LOVA	LOVA	November 2014	p. 2 art. 531 of the TC
25	SC	SC	November 2014	p. 10 of the RAT
25	OPC	OPC	November 2014	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.

3. According to paragraph 4 of Article 498 of the TC, declaration on form 870.00 Levy for the discharges into environment (LDE), taxpayers with a total annual volume of payments up to 100 MCI, shall be submitted not later than the 20th day of the month following the month of receipt of the authorization document.

4. According to Articles 467, 468 of the TC, payers of the levy from auctions (LA) shall submit a declaration not later than 20^th day of the month following the reporting month in which the auctions were held. Payment of the levy shall be performed not later than the 20^th day of the month, following the month in which the auctions were held. Organizers of auctions on auctions held during the quarter shall provides tax authorities with information on payments of levy and items subject to taxation as per Form established the authorized body not later than the 15th day of the month following the reporting quarter.

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