For legal persons, except for subsoil users and legal entities, produc for 2017

2017 TAX CALENDAR

for legal entities, other than subsurface users and legal entities who are producers of agricultural products, aquacultural (fishery) products and rural consumer cooperatives

Abbreviations:

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. MET – Minerals Extraction Tax;

1.6. VAT – Value-Added Tax;

1.7. PT – Property Tax;

1.8. TGB – tax on gaming business;

1.9. EPT – excess profits tax;

1.10. TTV – tax on transport vehicles;

1.11. RTE – rental tax on export

1.12. ST – Social Tax;

1.13. FT – fixed tax.

2. OTHER OBLIGATORY PAYMENTS AND LEVIES TO THE BUDGET:

2.1. LF – licensing fee for the right to engage in certain types of activity;

2.2. OPC – obligatory pension charges;

2.3. PRHC – payments to recover historic costs;

2.4. LUWR – Levy for the use of water resources from surface sources;

2.5. LULP – Levy for the use of land parcels;

2.6. PLDITC – Payment for the provision of long-distance and (or) international telephone communication, as well as cellular communication;

2.7. LPOA – Levy for the placement of outdoor (visual) advertisements;

2.8. LDE – Levy for Discharges to the Environment;

2.9. LRFS – Levy for the use of radio frequency spectrum;

2.10. LUNW – Levy for the use of navigable waterways;

2.11. SA – social assessments;

2.12. FRS – fee for issuing permits to use the radio frequency spectrum to television and radio broadcast organisations;

2.13. AL – Auction Levy;

2.14. LUF – Levy for the use of forests;

2.15. OPPC – obligatory professional pension charges;

2.16. LUNW – Levy for the use of navigable waterways.

3. LAWS:

3.1. TC – Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (Tax code) No.99-IV. dated 10 December 2008.

3.2. Law on Putting into Effect – Law On putting into Effect of the RoK Code “On Taxes and Other Obligatory Payments to the Budget” No.100-IV dated December 10, 2008;

3.3. Law on pensions – RoK Law “On Provision of Pensions in RoK” No 136-I dated 20 June 1997;

3.4. Law on Social Insurance – RoK Law “On mandatory social insurance” #405-II dated 25 April 2003.

4. REGULATIONS:

4.1. RAW – Rules for the assessment and withholding/accrual and transfer of OPC and OPPC to the National Pension Fund No 1116 dated 18 October 2013;

4.2. RSA – Rules for the assessment and transfer of social assessments No 683 dated 21 June 2004.

5. OTHER ABBREVIATIONS:

5.1. D – declaration;

5.2. AP – additional payment;

5.3. A – application;

5.4. IE – individual entrepreneur;

5.5. MRI – monthly reference index;

5.6. S – statement;

5.7. RoK – Republic of Kazakhstan

5.8. CU – Customs Union.

JANUARY
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
16	Signature bonus, CDB	D on signature bonus and CDB Form 510.00	November 2016	Article 316, 324 of Tax code

16	Excise	D Form 400.00 and S for structural units Form 421.00	November 2016	p.1,2 Article 296 TC
16	AL	Information on AL payers and taxable items	4 quarter 2016	p.2 Article 468 TC
20	CIT	S of amounts of advance payments to be paid for the period prior to submission of D Form 101.01.	2017	p.4 Article 141 TC
20	VAT and Excise	D on indirect taxes on imported CU goods (Form 320.00).	December 2016	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes (Form 328.00) for December 2015	December 2016	p.3 Article 276-20 TC
20	AL, LUNW	D on AL, LUNW (Form 810.00 (appendix Form 810.01)	4 quarter 2016	p.1 Article 468 TC
20	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in December 2015)	December 2016	p. 3 Article 483 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount if the environmental permit was obtained in December 2016)	December 2016	p. 4 Article 498 TC
PAYMENTS
5	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received in December 2016	December 2016	p. 2 Article 182 TC
16	LUF	for forest use, standing timber	4 quarter 2016	sub-p. 3 p. 3 Article 507 TC
20	Excise	For the legal entity itself and for its structural units	December 2016	p.1 Article 292 TC, p. 3 Article 298 TC
20	VAT	VAT in CU	December 2016	p.4 Article 276-20 TC
20	LDE	Redemption of the standard limit for discharges to the environment (with amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in December 2016	December 2016	p. 3 Article 496 TC
20	AL	AL	December 2016	p.3 Article 467 TC
20	LUF	LUF in case of long-term forest use	4 quarter 2016	sub-p.1 p.3 Article 507 TC
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	December 2016	p. 1 Article 201, p. 5 Article 202 TC
25	CIT	Advance payments (monthly)	January 2016	p.2 Article 142 TC
25	CIT	Withheld at the source of payment	December 2016	p.1 Article 145 TC
25	PIT	Withheld at the source of payment	December 2016	p.3 Article 161 TC
25	CIT	Withheld at source from income of non-residents and prepayments paid in December 2016	December 2016	sub-p. 1,3 p. 1 Article 195 TC
25	ST	ST	December 2016	p.1 Article 360 TC
25	OPC	OPC	December 2016	sub-p. 1, 2 p. 9 RAW
25	OPPC	OPPC	December 2016	p. 48 RAW
25	SA	SA	December 2016	p. 7 RSA
25	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in December 2016)	December 2016	p. 5 Article 481 TC
25	LPOA	LPOA	December 2016	p. 2 Article 531 TC

FEBRUARY
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	Signature bonus, CDB	D on signature bonus, CDB, Form 510.00	December 2016	Article 316, 324 of Tax code
15	CIT	S of CIT withheld at source (Form 101.03)	4 quarter 2016	Article 146 of Tax code
15	PIT and ST	D Form 200.00 and 210.00	4 quarter 2016	p.1, Article 162, Article 203, p.1 Article 364 TC
15	PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI	4 quarter 2016	p. 2 Article 329 TC
15	D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00	4 quarter 2016	Article 308-1, p. 8 Article 346 TC, p. 1 of TRF Rules
15	S on amounts and deadlines for the payment of RoK share	S on amounts and deadlines for payment (transfer) of the share of the Republic of Kazakhstan on production sharing, established by the subsurface use contract, in the natural form (Form 531.00)	4 quarter 2016	p. 5, 6 Article 308-2 TC
15	VAT	VAT Declaration Form 300.00.	4 quarter 2016	p.1,2 Article 270 TC
15	Excise	D on Excise and statements for structural units, Forms 400.00, 421.00	December 2016	p.1,2 Article 296 TC
15	RTE	D on RTE, Form 570.00	4 quarter 2016	Article 306 of Tax code
15	MET	D on MET Form 590.00	4 quarter 2016	Article 345 of Tax code
15	LT and PT	S of current payments of LT and PT as of 01.01.2017, Form 701.01	for 2017	p.2 Article 393, p.2 Article 402, TC
15	LT and PT	S of current payments of LT and PT in case of changing tax liabilities, Form 701.01 as of 1 February 2017	for 2017	p.5 Article 393, p.3 Article 402 TC
15	TGB, FT	D on TGB, FT (Form 710.00)	4 quarter 2016	Article 418, Article 425 TC
15	LUWR	D on LUWR, Form 860.00	4 quarter 2016	p.2 Article 491 TC
15	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount)	4 quarter 2016	p.2 Article 498 TC
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	January 2017	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes (Form 328.00) for January 2017	January 2017	p.3 Article 276-20 TC
20	LULP	S of current payments of LULP, Form 851.00	for 2017	p.2 Article 483 TC
20	LULP	S of current payments of LULP Form 851.00 (if the agreement for temporary paid land use was concluded in January 2017)	for 2017	p.3 Article 483 TC

PAYMENTS
6	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received in January 2017	January 2017	p. 2 Article 182 TC
20	AL	AL	January 2017	p. 3 Article 467 TC
20	Excise	For the entity itself and for its structural units	January 2017	p.1 Article 292, p.3 Article 298 TC
20	VAT	VAT in CU	January 2017	p.4 Article 276-20 TC
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	January 2017	p. 1 Article 201, p. 5 Article 202 TC
27	CIT	Advance payments (monthly)	February 2017	p.2 Article 142 TC
27	CIT	Withheld at the source of payment	January 2017	p.1 Article 145 TC
27	PIT	Withheld at the source of payment	January 2017	p.3 Article 161 TC
27	CIT	Withheld at source from income of non-residents and prepayments paid in January 2017	January 2017	sub-p. 1,3 p. 1 Article 195 TC
27	VAT	VAT	4 quarter 2016	p.1 Article 271 TC
27	ST	ST	January 2017	p.1 Article 360 TC
27	RTE	Payment of RTE	4 quarter 2016	Article 305 of Tax code
27	PRHC	PRHC, if the payment exceeds 10,000 MRI, Form 560.00	4 quarter 2016	sub-p. 2 p.1 Article 328 TC
27	MET	MET	4 quarter 2016	Article 344 of Tax code
27	LT	Current payments of LT	February 2017	p.3 Article 389, p. 5 Article 391 TC
27	PT	Current payments of PT	February 2017	p.5 Article 399 TC
27	TGB	TGB	4 quarter 2016	p.3 Article 415 TC
27	TGB	Additional payment on TGB	4 quarter 2016	p.1 Article 417 TC
27	MET and RTE	Payment on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00	4 quarter 2016	p. 1 of TRF Rules
27	FT	FT	4 quarter 2016	p.3 Article 424 TC
27	LULP	Current payments of the LULP	February 2017	p.5 Article 481 TC
27	LDE	Current payments of LDE for 4 Quarter of 2016	4 quarter 2016	p. 5 Article 496 TC
27	LPOA	LPOA	January 2017	p. 2 Article 531 TC
27	LUWR	Current payments of LUWR	4 quarter 2016	p.2 Article 488 TC
27	SA	SA	January 2017	p. 7 RSA
27	OPC	OPC	January 2017	sub-p. 1, 2 p. 9 RAW
27	OPPC	OPPC	January 2017	p. 48 RAW

MARCH
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	Signature bonus, CDB	D on signature bonus, on CDB (Form 510.00), if the payment deadline occurred in January 2017	January 2017	Article 316, 324 of Tax code
15	Excise	D on Excise and S for structural units, Forms 400.00, 421.00	January 2017	p.1,2 Article 296 TC
15	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	February 2017	p.3 Article 276-20 TC
15	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	February 2017	p.3 Article 276-20 TC
15	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in February 2017)	February 2017	p. 3 Article 483 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained not later than 20 March 2017.	2017	p.3 Article 498 TC
31	CIT	D on CIT, Form 100.00,110.00,130.00,150.00	2016	p.1 Article 149 TC
31	CIT	S on CIT withheld at source from non-resident’s income, Form 101.04	4 quarter 2016	p.2 Article 196 TC
31	PIT	D on PIT, Form 220.00, 230.00,240.00	2016	Article 185, 186, 205 of Tax code
31	PRHC	D on PRHC (Form 560.00), if PRHC amount is equal to or less than 10,000 MRI	2016	p. 1 Article 329 TC
31	TTV, LT, PT	D on TTV, LT, PT – Form 700.00	2016	Article 371, p. 1, 1-1 Article 393, p.4 Article 402 TC
31	AL	D on AL, Form 810.00, LUNW (Form 810.01)	2016	p.8 Article 527 TC
PAYMENTS
6	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received in February 2017	February 2017	p. 2 Article 182 TC
20	Excise	For the entity itself and for its structural units	February 2017	p.1 Article 292, p.3 Article 298 TC
20	VAT	VAT in CU	February 2017	p.4 Article 276-20 TC
20	AL	AL	February 2017	p. 3 Article 467 TC
20	LDE	Redemption of the standard limit for discharges to the environment (with amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained not later than 20th March	2017	p.2 Article 496 TC
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	February 2017	p. 1 Article 201, p. 5 Article 202 TC
27	CIT	Advance payments	March 2017	p.2 Article 142 TC
27	CIT	Withheld at the source of payment	February 2017	p.1 Article 145 TC
27	PIT	Withheld at the source of payment	February 2017	p.3 Article 161 TC
27	CIT	Withheld at source from income of non-residents and prepayments paid in February 2017	February 2017	sub-p. 1,3 p. 1 Article 195 TC
27	ST	ST	February 2017	p.1 Article 360 TC
27	LRFS	LRFS no later than 25 March 2017	March 2017	p.5 Article 515 TC
27	PLDITC	PLDITC	March 2017	p.5 Article 521 TC
27	LPOA	LPOA	February 2017	p. 2 Article 531 TC
27	SA	SA	February 2017	p. 7 RSA
27	OPC	OPC	February 2017	sub-p. 1, 2 p. 9 RAW
27	OPPC	OPPC	February 2017	p. 48 RAW

APRIL
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
10	EPT	D on EPT (Form 540.00)	2016	Article 354 of Tax code
17	Signature bonus, CDB	D on signature bonus, on CDB (Form 510.00), if the payment deadline occurred in February 2017	February 2017	Article 316, 324 of Tax code
17	Excise	D on Excise and S for structural units, Forms 400.00, 421.00	February 2017	p.1,2 Article 296 TC
17	AL	Information on AL payers and taxable items	1 quarter 2017	p.2 Article 468 TC
20	CIT	S of advance payments of CIT, Form 101.02 after submission of D Form 100 for 2017	2, 3, 4 quarters of 2017	p.5 Article 141 TC
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	March 2017	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	March 2017	p.3 Article 276-20 TC
20	AL, LUNW	D on AL, Form 810.00, LUNW (Form 810.01)	1 quarter 2017	p.1 Article 468 TC
20	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in March 2017)	for 2017	p. 3 Article 483 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained after 20th March.	March 2017	p.4 Article 498 TC
PAYMENTS
5	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received in March 2015	March 2017	p. 2 Article 182 TC
10	CIT	Final statement of CIT on D	2016	p.3 Article 142 TC
10	CIT	Withheld at source from income of non-residents	2016	sub-p. 2 p. 1 Article 195 TC
10	PIT	PIT on income of individuals non-taxable at the source of payment	2016	p.1 Article 179 TC
10	LUNW	LUNW based on 2016 results	2016	p. 3 Article 527 TC
10	PRHC	PRHC, if the payment is equal to or less than 10,000 MRI	2016	sub-p. 1 p.1 Article 328 TC
10	PT	Final statement of PT on D	2016	p.7, 8 Article 399, Article 407 TC
10	TTV	Final statement of TTV on D	2016	p.2 Article 369 TC
10	LT	Final statement of LT on D	2016	p.9 Article 389, p. 5-7 Article 391 TC
17	EPT	EPT	2016	Article 353 of Tax code
17	LUF	for forest use, standing timber	1 quarter 2017	sub-p. 3 p. 3 Article 507 TC
20	AL	AL	March 2017	p. 3 Article 467 TC
20	LDE	S on D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained from 21 to 31 March.	2017	p.3 Article 496 TC
20	Excise	Payments of excise	March 2017	p.1 Article 292, p. 3 Article 298 TC
20	VAT	VAT in CU	March 2017	p.4 Article 276-20 TC
20	LUF	LUF in case of long-term forest use	1 quarter 2017	sub-p.1 p.3 Article 507
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	March 2017	p. 1 Article 201, p. 5 Article 202 TC
25	CIT	Advance payments (monthly)	April 2017	p.2 Article 142 TC
25	CIT	Withheld at the source of payment	March 2017	p.1 Article 145 TC
25	PIT	Withheld at the source of payment	March 2017	p.3 Article 161 TC
25	CIT	Withheld at source from income of non-residents and prepayments paid in March 2017	March 2017	sub-p. 1, 3 p. 1 Article 195 TC
25	ST	ST	March 2017	p.1 Article 360 TC
25	LPOA	LPOA	March 2017	p. 2 Article 531 TC
25	SA	SA	March 2017	p. 7 RSA
25	OPC	OPC	March 2017	sub-p. 1, 2 p. 9 RAW
25	OPPC	OPPC	March 2017	p. 48 RAW

MAY
REPORTING
Date		Description	Note	Reporting tax period	Legal justification of the report or payment
15		Signature bonus, CDB	D on signature bonus, on CDB (Form 510.00), if the payment deadline occurred in March 2017	March 2017	Articles 316, 324 of Tax code
15		CIT	S of CIT withheld at source (Form 101.03, 101.04)	1 quarter 2017	Article 146 TC sub-p.1 Article 196 TC
15		PIT and ST	D Form 200.00 and 210.00	1 quarter 2017	p.1, Article 162, Article 203, p.1 Article 364 TC
15		PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI	1 quarter 2017	p. 2 Article 329 TC
15		D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00	1 quarter 2017	Article 308-1, p. 8 Article 346 TC, p. 1 of TRF Rules
15		S on amounts and deadlines for payment of RoK share	S on amounts and deadlines for payment (transfer) of the share of the Republic of Kazakhstan on production sharing, established by the subsurface use contract, in the natural form (Form 531.00)	1 quarter 2016	p. 5, 6 Article 308-2 TC
15		VAT	VAT Declaration Form 300.00.	1 quarter 2017	p.1,2 Article 270 TC
15		Excise	D on Excise and statements for structural units, Forms 400.00, 421.00	March 2017	p.1,2 Article 296 TC
15		RTE	D on RTE, Form 570.00	1 quarter 2017	Article 306 of Tax code
15		LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount total annual amount for 1 quarter of 2017)	1 quarter 2017	p.2 Article 498 TC
15		MET	D on MET Form 590.00	1 quarter 2017	Article 345 of Tax code
15		LT and PT	S of current payments of LT and PT as of 01.05.2016, Form 701.01	for 2017	p. 5 Article 393, p. 3 Article 402 TC
15		LT and PT	S of current payments of LT and PT in case of changing tax liabilities, Form 701.01 as of 1 May 2017	May 2017	p.5 Article 393, p.3 Article 402 TC
15		TGB	D on TGB, FT (Form 710.00)	1 quarter 2017	Article 418, 425 of Tax code
15		LUWR	D on LUWR, Form 860.00	1 quarter 2017	p.2 Article 491 TC
22		LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount) if the environmental permit was obtained in April 2017	2017	p.4 Article 498 TC
22		VAT and Excise	D on indirect taxes on imported goods, Form 320.00	April 2017	p.3 Article 276-20 TC
22		VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00 for April 2017	April 2017	p.3 Article 276-20 TC
22		LULP	S of current payments of LULP Form 851.00 (if the agreement for temporary paid land use was concluded in April 2017)	for 2017	p. 3 Article 483 TC
PAYMENTS
5	PIT		private notaries, private bailiffs, lawyers, professional mediators – on income received in April 2017	April 2017	p. 2 Article 182 TC
22	AL		AL	April 2017	p. 3 Article 467 TC
22	Excise		For the entity itself and for its structural units	April 2017	p.1 Article 292, p.3 Article 298 TC
22	VAT		VAT in CU	April 2017	p.4 Article 276-20 TC
22	LDE		Levy for discharges to the environment, redemption of the standard limit with the amounts of payment under 100 MRI in the total annual quantity, subject to obtaining a permit in April 2017;	April 2017	p. 3 Article 496 TC
24	PIT		PIT on income of non-resident individuals, foreigners or stateless persons	April 2017	p. 1 Article 201, p. 5 Article 202 TC
25	CIT		Advance payments (monthly)	May 2017	p.2 Article 142 TC
25	MET and RTE		MET and RTE on crude oil, natural gas liquids for the calculation of the payment (transfer) of the share of the Republic of Kazakhstan under production sharing in kind on the basis of the Subsurface use contract for 1 quarter of 2017;	1 quarter 2017	Article 346 of Tax code p. 4 of TRF Rules

25	CIT		Withheld at the source of payment	April 2017	p.1 Article 145 TC
25	PIT		Withheld at the source of payment	April 2017	p.3 Article 161 TC
25	CIT		Withheld at source from income of non-residents and prepayments paid in April 2017	April 2017	sub-p. 1,3 p. 1 Article 195 TC
25	VAT		VAT	1 quarter 2017	p.1 Article 271 TC
25	ST		ST	April 2017	p.1 Article 360 TC
25	RTE		Payment of RTE	1 quarter 2017	Article 305 of Tax code
25	PRHC		PRHC, if the payment exceeds 10,000 MRI, Form 560.00	1 quarter 2017	sub-p. 2 p.1 Article 328 TC
25	MET		MET	1 quarter 2017	Article 344 of Tax code
25	LT		Current payments of LT	May 2017	p.3 Article 389, p. 5 Article 391 TC
25	PT		Current payments of PT	May 2017	p.5 Article 399 TC
25	TGB		TGB	1 quarter 2017	p.3 Article 415 TC
25	TGB		Additional payment on TGB	1 quarter 2017	p.1 Article 417 TC
25	FT		FT	1 quarter 2017	p.3 Article 424 TC
25	LULP		Current payments of the LULP	1 quarter 2017	p.5 Article 481 TC
25	LDE		Current payments of LDE for 1 Quarter of 2016	1 quarter 2017	p. 5 Article 496 TC
25	LPOA		LPOA	April 2017	p. 2 Article 531 TC
25	LUWR		Current payments of LUWR	1 quarter 2017	p.2 Article 488 TC
25	SA		SA	April 2017	p. 7 RSA
25	OPC		OPC	April 2017	sub-p. 1, 2 p. 9 RAW
25	OPPC		OPPC	April 2017	p. 48 RAW

JUNE
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	Excise	D on Excise and S for structural units, Forms 400.00, 421.00	April 2017	p.1,2 Article 296 TC
15	Signature bonus, CDB	D on signature bonus, CDB, Form 510.00	April 2017	Article 316, 324 of Tax code
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	May 2017	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	May 2017	p.3 Article 276-20 TC
20	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in May 2017)	for 2017	p.3 Article 483 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in May 2017.	May 2017	p.4 Article 498 TC
PAYMENTS
5	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received	May 2017	p. 2 Article 182 TC
20	Excise	For the entity itself and for its structural units	May 2017	p.1 Article 292, p. 3 Article 298 TC
20	VAT	VAT in CU	May 2017	p.4 Article 276-20 TC
20	AL	AL	May 2017	p. 3 Article 467 TC
20	LDE	Redemption of the standard limit for discharges to the environment (with amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in May.	2017	p.3 Article 496 TC
26	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	May 2017	p. 1 Article 201, p. 5 Article 202 TC
26	CIT	Advance payments	June 2017	p.2 Article 142 TC
26	CIT	Withheld at the source of payment	May 2017	p.1 Article 145 TC
26	PIT	Withheld at the source of payment	May 2017	p.3 Article 161 TC
26	CIT	Withheld at source from income of non-residents and prepayments paid in May 2017	May 2017	sub-p. 1,3 p. 1 Article 195 TC
26	ST	ST	May 2017	p.1 Article 360 TC
26	LRFS	LRFS	2017	p.5 Article 515 TC
26	PLDITC	PLDITC	May 2017	p.5 Article 521 TC
26	LPOA	LPOA	May 2017	p. 2 Article 531 TC
26	SA	SA	May 2017	p. 7 RSA
26	OPC	OPC	May 2017	sub-p. 1, 2 p. 9 RAW
26	OPPC	OPPC	May 2017	p. 48 RAW

JULY
Reporting
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
5	TTV	S of current payments of TTV, Form 701.00	for 2017	Article 371 of Tax code
15	Signature bonus, CDB	D on Signature bonus, CDB, Form 510.00	May 2017	Article 316, 324 of Tax code
17	Excise	D on Excise and S for structural units, Forms 400.00, 421.00	May 2017	p.1,2 Article 296 TC
17	AL	Information on ALand taxable items according to the established form (to be presented by auction organizers with respect to auctions held during 2 quarter of 2017)	2 quarter 2017	p. 2 Article 468 TC
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	June 2017	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	June 2017	p.3 Article 276-20 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in June 2017)	June 2017	p.4 Article 498 TC
20	LULP	S of current payments of LULP Form 851.00 (if the agreement for temporary paid land use was concluded in June 2017)	for 2017	p. 3 Article 483 TC
20	AL, LUNW	D on AL, Form 810.00, LUNW (Form 810.01)	2 quarter 2017	p.1 Article 468
PAYMENTS
5	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received	June 2017	p. 2 Article 182 TC
5	TTV	Current payments of TTV	2017	p.1 Article 369 TC
17	LUF	for forest use, standing timber	2 quarter 2017	sub-p. 3 p. 3 Article 507 TC
20	Excise	For the entity itself and for its structural units	June 2017	p.1 Article 292 TC
20	VAT	VAT in CU	June 2017	p.4 Article 276-20 TC
20	AL	D on AL, Form 810.00, LUNW (Form 810.00)	June 2017	p.3 Article 467
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in June 2017.	2017	p.3 Article 496 TC
20	LUF	LUF in case of long-term forest use	2 quarter 2017	sub-p. 1 p. 3 Article 507 TC
24	PIT	On income of non-resident individuals, foreigners or stateless persons	June 2017	p. 1 Article 201, p. 5 Article 202 TC
25	CIT	Advance payments	July 2017	p.2 Article 142 TC
25	CIT	Withheld at the source of payment	June 2017	p.1 Article 145 TC
25	PIT	Withheld at the source of payment	June 2017	p.3 Article 161 TC
25	CIT	Withheld at source from income of non-residents and prepayments paid in June 2017	June 2017	sub-p. 1,3 p. 1 Article 195 TC
25	ST	ST	June 2017	p.1 Article 360 TC
25	LPOA	LPOA	June 2017	p. 2 Article 531 TC
25	OPPC	OPPC	June 2017	p. 48 RAW
25	SA	SA	June 2017	p. 7 RSA
25	OPC	OPC	June 2017	sub-p. 1, 2 p. 9 RAW

August
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	Signature bonus, CDB	D on signature bonus, on CDB (Form 510.00), if the payment deadline occurred in June 2017	June 2017	Article 316, 324 of Tax code
15	CIT	S of CIT withheld at source (Form 101.03, 101.04)	2 quarter 2017	Article 146, sub-p.1 Article 196 TC
15	PIT and ST	D Form 200.00 and 210.00	2 quarter 2017	p.1, 1-1 Article 162, Article 203, p.1 Article 364 TC
15	PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI	2 quarter 2017	p. 2 Article 329 TC
15	D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00	2 quarter 2017	Article 308-1, p. 8 Article 346 TC, p. 1 of TRF Rules
15	S on amounts and deadlines for payment of RoK share	S on amounts and deadlines for payment (transfer) of the share of the Republic of Kazakhstan on production sharing, established by the subsurface use contract, in the natural form (Form 531.00)	2 quarter 2017	Article 308-1, p. 8 Article 346 TC, p. 4 of TRF Rules
15	VAT	VAT Declaration Form 300.00.	2 quarter 2017	p.1,2 Article 270 TC
15	Excise	D on Excise and statements for structural units, Forms 400.00, 421.00	June 2017	p.1,2 Article 296 TC
15	RTE	D on RTE, Form 570.00	2 quarter 2017	Article 306 of Tax code
15	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount total annual amount for 2 quarter of 2017)	2 quarter 2017	p.2 Article 498 TC
15	MET	D on MET Form 590.00	2 quarter 2017	Article 345 of Tax code
15	LT and PT	S of current payments of LT and PT in case of changing tax liabilities, Form 701.01 as of 1 August 2017	August 2017	p.5 Article 393, p.3 Article 402 TC
15	TGB	D on TGB, FT (Form 710.00)	2 quarter 2017	Article 418, 425 of Tax code
15	LUWR	D on LUWR, Form 860.00	2 quarter 2017	p.2 Article 491 TC
21	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount) if the environmental permit was obtained in July 2017	2017	p.4 Article 498 TC
21	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	July 2017	p.3 Article 276-20 TC
21	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	July 2017	p.3 Article 276-20 TC
21	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in July 2017)	for 2017	p.3 Article 483 TC
PAYMENTS
7	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received	July 2017	p. 2 Article 182 TC
21	AL	AL	July 2017	p. 3 Article 467 TC
21	Excise	For the entity itself and for its structural units	July 2017	p.1 Article 292, p.3 Article 298 TC
21	VAT	VAT in CU	July 2017	p.4 Article 276-20 TC
21	LDE	LDE (with the amount of payment under 100 MRI in the total annual quantity) if the permit was obtained in July 2017	July 2017	p. 3 Article 496 TC
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	July 2017	p. 1 Article 201, p. 5 Article 202 TC
25	CIT	Advance payments (monthly)	August 2017	p.2 Article 142 TC
25	MET and RTE	MET and RTE on crude oil, natural gas liquids for the calculation of the payment (transfer) of the share of the Republic of Kazakhstan under production sharing in kind on the basis of the Subsurface use contract for 2 quarter of 2017;	2 quarter 2017	Article 346 of Tax code p. 4 of TRF Rules
25	CIT	Withheld at the source of payment	July 2017	p.1 Article 145 TC
25	PIT	Withheld at the source of payment	July 2017	p.3 Article 161 TC
25	CIT	Withheld at source from income of non-residents and prepayments paid in July 2017	July 2017	sub-p. 1,3 p. 1 Article 195 TC
25	VAT	VAT	2 quarter 2017	p.1 Article 271 TC
25	ST	S on ST	July 2017	p.1 Article 360 TC
25	RTE	Payment of RTE	2 quarter 2017	Article 305 of Tax code
25	PRHC	PRHC, if the payment exceeds 10,000 MRI, Form 560.00	2 quarter 2017	sub-p. 2 p.1 Article 328 TC
25	MET	MET	2 quarter 2017	Article 344 of Tax code
25	LT	Current payments of LT	August 2017	p.3 Article 389 TC, p. 5 Article 391 TC
25	PT	Current payments of PT	August 2017	p.5 Article 399 TC
25	TGB	TGB	2 quarter 2017	p.3 Article 415 TC
25	TGB	Additional payment on TGB	2 quarter 2017	p.1 Article 417 TC
25	FT	FT	2 quarter 2017	p.3 Article 424 TC
25	LULP	Current payments of the LULP	2 quarter 2017	p.5 Article 481 TC
25	LDE	Current payments of LDE for 2 Quarter of 2017	2 quarter 2017	p. 5 Article 496 TC
25	LPOA	LPOA	July 2017	p. 2 Article 531 TC
25	LUWR	Current payments of LUWR	2 quarter 2017	p.2 Article 488 TC
25	SA	SA	July 2017	p. 7 RSA
25	OPC	OPC	July 2017	sub-p. 1, 2 p. 9 RAW
25	OPPC	OPPC	July 2017	p. 48 RAW

September

REPORTING

Date

Description

Note

Reporting tax period

Legal justification of the report or payment

Signature bonus, CDB

D on signature bonus, CDB, Form 510.00

July 2017

Article 316, 324 of Tax code

Excise

D on Excise and S for structural units, Forms 400.00, 421.00

July 2017

p.1,2 Article 296 TC

VAT and Excise

D on indirect taxes on imported goods, Form 320.00

August 2017

p.3 Article 276-20 TC

VAT and Excise

A for import of goods and payment of indirect taxes, Form 328.00

August 2017

p.3 Article 276-20 TC

LULP

S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in August 2017)

for 2017

p.2 Article 483 TC

LDE

D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in August.

2017

p.4 Article 498 TC

PAYMENTS

PIT

private notaries, private bailiffs, lawyers, professional mediators – on income received

August 2017

p. 2 Article 182 TC

Excise

For the entity itself and for its structural units

August 2017

p.1 Article 292, p. 3 Article 298 TC

VAT

VAT in CU

August 2017

p.4 Article 276-20 TC

August 2017

p. 3 Article 467 TC

LDE

Redemption of the standard limit for discharges to the environment (with amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in August.

2017

p. 3 Article 496 TC

PIT

PIT on income of non-resident individuals, foreigners or stateless persons

August 2017

p. 1 Article 201, p. 5 Article 202 TC

CIT

Advance payments

September 2017

p.2 Article 142 TC

CIT

Withheld at the source of payment

August 2017

p.1 Article 145 TC

PIT

Withheld at the source of payment

August 2017

p.3 Article 161 TC

CIT

Withheld at source from income of non-residents and prepayments paid in August 2017

August 2017

sub-p. 1,3 p. 1 Article 195 TC

S on ST

August 2017

p.1 Article 360 TC

LRFS

for 2017

p.5 Article 515 TC

PLDITC

August 2017

p.5 Article 521 TC

LPOA

August 2017

p. 2 Article 531 TC

August 2017

p. 7 RSA

OPC

August 2017

sub-p. 1, 2 p. 9 RAW

OPPC

August 2017

p. 48 RAW

October
Reporting
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
16	Signature bonus, CDB	D on signature bonus, CDB, Form 510.00	August 2017	Article 316, 324 of Tax code
16	Excise	D on Excise and S for structural units, Forms 400.00, 421.00	August 2017	p.1,2 Article 296 TC
16	AL	Information on AL and taxable items according to the established form (to be presented by auction organizers with respect to auctions held during 3 quarter of 2017)	3 quarter 2017	p. 2 Article 468 TC
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	September 2017	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	September 2017	p.3 Article 276-20 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount) if the permit was obtained in September.	2017	p.4 Article 498 TC
20	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in September 2017)	for 2017	p.3 Article 483 TC
20	AL, LUNW	D on AL, Form 810.00, LUNW (Form 810.01)	3 quarter 2017	p.1 Article 468
PAYMENTS
5	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received in September 2017	September 2017	p. 2 Article 182 TC
16	LUF	for forest use, standing timber	3 quarter 2017	sub-p. 3 p. 3 Article 507 TC
20	Excise	For the entity itself and for its structural units	September 2017	p.1 Article 292, p. 3 Article 298 TC
20	VAT	VAT in CU	September 2017	p.4 Article 276-20 TC
20	AL, LUNW	D on AL, Form 810.00, LUNW (Form 810.01)	September 2017	p.3 Article 467
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in September 2017.	2017	p.3 Article 496 TC
20	LUF	LUF in case of long-term forest use	3 quarter 2017	sub-p. 1 p. 3 Article 507 TC
24	PIT	On income of non-resident individuals, foreigners or stateless persons	September 2017	p. 1 Article 201, p. 5 Article 202 TC
25	CIT	Advance payments	October 2017	p.2 Article 142 TC
25	CIT	Withheld at the source of payment	September 2017	p.1 Article 145 TC
25	PIT	Withheld at the source of payment	September 2017	p.3 Article 161 TC
25	CIT	Withheld at source from income of non-residents and prepayments paid in September 2017	September 2017	sub-p. 1,3 p. 1 Article 195 TC
25	ST	ST	September 2017	p.1 Article 360 TC
25	LPOA	LPOA	September 2017	p. 2 Article 531 TC
25	OPPC	OPPC	September 2017	p. 48 RAW
25	SA	SA	September 2017	p. 7 RSA
25	OPC	OPC	September 2017	sub-p. 1, 2 p. 9 RAW

November
REPORTING
Date	Description	Note			Reporting tax period		Legal justification of the report or payment
15	Signature bonus, CDB	D on signature bonus, CDB, Form 510.00			September 2017		Article 316, 324 of Tax code
15	CIT	S of CIT withheld at source (Form 101.03, 101.04)			3 quarter 2017		Article 146, sub-p. 1 Article 196 TC
15	PIT and ST	D Form 200.00 and 210.00			3 quarter 2017		p.1, 1-1 Article 162, Article 203, p.1 Article 364 TC
15	PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI			3 quarter 2017		p. 2 Article 329 TC
15	D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00			3 quarter 2017		Article 308-1, p. 8 Article 346 TC, p. 1 of TRF Rules
15	S on amounts and deadlines for payment of RoK share	S on amounts and deadlines for payment (transfer) of the share of the Republic of Kazakhstan on production sharing, established by the subsurface use contract, in the natural form (Form 531.00)			3 quarter 2017		p. 5, 6 Article 308-2 TC
15	VAT	VAT Declaration Form 300.00.			3 quarter 2017		p.1,2 Article 270 TC
15	Excise	D on Excise and statements for structural units, Forms 400.00, 421.00, 431.00			September 2017		p.1,2 Article 296 TC
15	RTE	D on RTE, Form 570.00			3 quarter 2017		Article 306 of Tax code
15	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount total annual amount for 3 quarter of 2017)			3 quarter 2017		p.2 Article 498 TC
15	MET	D on MET Form 590.00			3 quarter 2017		Article 345 of Tax code
15	LT and PT	S of current payments of LT and PT in case of changing tax liabilities, Form 701.01 as of 1 November 2017			2017		p.5 Article 393, p.3 Article 402 TC
15	TGB, FT	D on TGB, FT (Form 710.00)			3 quarter 2017		Article 418, 425 of Tax code
15	LUWR	D on LUWR, Form 860.00			3 quarter 2017		p.2 Article 491 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments over 100 MRI in the total annual amount) if the environmental permit was obtained in October 2017			2017		p.4 Article 498 TC
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00			October 2017		p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00			October 2017		p.3 Article 276-20 TC
20	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in October 2017)			for 2017		p. 3 Article 483 TC
PAYMENTS
6	PIT		private notaries, private bailiffs, lawyers, professional mediators – on income received in October 2017	October 2017		p. 2 Article 182 TC
20	AL		AL	October 2017		p. 3 Article 467 TC
20	Excise		For the entity itself and for its structural units	October 2017		p.1 Article 292, p. 3 Article 298 TC
20	VAT		VAT in CU	October 2017		p.4 Article 276-20 TC
20	LDE		Current payments of LDE if the environmental permit was obtained in October 2017	3 quarter 2017		p. 3 Article 496 TC
24	PIT		On income of non-resident individuals, foreigners or stateless persons	October 2017		p. 1 Article 201, p. 5 Article 202 TC
27	CIT		Advance payments (monthly)	November 2017		p.2 Article 142 TC
27	MET and RTE		MET and RTE on crude oil, natural gas liquids for the calculation of the payment (transfer) of the share of the Republic of Kazakhstan under production sharing in kind on the basis of the Subsurface use contract for 3 quarter of 2017;	3 quarter 2017		Article 346 of Tax code p. 4 of TRF Rules
27	CIT		Withheld at the source of payment	October 2017		p.1 Article 145 TC
27	PIT		Withheld at the source of payment	October 2017		p.3 Article 161 TC
27	CIT		Withheld at source from income of non-residents and prepayments paid in October 2017	October 2017		sub-p. 1, 3 p. 1 Article 195 TC
27	VAT		VAT	3 quarter 2017		p.1 Article 271 TC
27	ST		ST	October 2017		p.1 Article 360 TC
27	RTE		Payment of RTE	3 quarter 2017		Article 305 of Tax code
27	PRHC		PRHC, if the payment exceeds 10,000 MRI, Form 560.00	3 quarter 2017		sub-p. 2 p.1 Article 328 TC
27	MET		MET	3 quarter 2017		Article 344 of Tax code
27	LT		Current payments of LT	November 2017		p.3 Article 389, p. 5 Article 391 TC
27	PT		Current payments of PT	November 2017		p.5 Article 399 TC
27	TGB		TGB	3 quarter 2017		p.3 Article 415 TC
27	TGB		Additional payment on TGB	3 quarter 2017		p.1 Article 417 TC
27	FT		FT	3 quarter 2017		p.3 Article 424 TC
27	LULP		Current payments of the LULP	3 quarter 2017		p.5 Article 481 TC
27	LDE		Current payments of LDE for 3 Quarter of 2017	3 quarter 2017		p. 5 Article 496 TC
27	LPOA		LPOA	October 2017		p. 2 Article 531 TC
27	LUWR		Current payments of LUWR	3 quarter 2017		p.2 Article 488 TC
27	SA		SA	October 2017		p. 7 RSA
27	OPC		OPC	October 2017		sub-p. 1, 2 p. 9 RAW
27	OPPC		OPPC	October 2017		p. 48 RAW

DECEMBER
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	Signature bonus, CDB	D on signature bonus, CDB, Form 510.00	October 2017	Article 316, 324 of Tax code
15	Excise	D on Excise and S for structural units, Forms 400.00, 421.00	October 2017	p.1,2 Article 296 TC
20	CIT	final deadline to submit an additional statement of CIT, Form 101.02	for 2017	p.8 Article 141 TC
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	November 2017	p.3 Article 276-20 TC
20	VAT and Excise	A for import of goods and payment of indirect taxes, Form 328.00	November 2017	p.3 Article 276-20 TC
20	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in November 2017)	November 2017	p.3 Article 483 TC
20	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in November 2017.	November 2017	p.4 Article 498 TC
PAYMENTS
5	PIT	private notaries, private bailiffs, lawyers, professional mediators – on income received in November 2017	November 2017	p. 2 Article 182 TC
20	Excise	For the entity itself and for its structural units	November 2017	p.1 Article 292, p. 3 Article 298 TC
20	VAT	VAT in CU	November 2017	p.4 Article 276-20 TC
20	AL	AL	November 2017	p. 3 Article 467 TC
20	LDE	S on D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in November.	November 2017	p.3 Article 496 TC
25	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	November 2017	p. 1 Article 201, p. 5 Article 202 TC
25	CIT	Advance payments (monthly)	December 2017	p.2 Article 142 TC
25	CIT	Withheld at the source of payment	November 2017	p.1 Article 145 TC
25	PIT	Withheld at the source of payment	November 2017	p.3 Article 161 TC
25	ST	S on ST	November 2017	p.1 Article 360 TC
25	CIT	Withheld at source from income of non-residents and prepayments paid in November 2017	November 2017	sub-p. 1,3 p. 1 Article 195 TC
25	LRFS	LRFS	December 2017	p.5 Article 515 TC
25	PLDITC	PLDITC	December 2017	p.5 Article 521 TC
25	LPOA	LPOA	November 2017	p. 2 Article 531 TC
25	LULP	S of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded in November 2017)	for 2017	p.5 Article 481 TC
25	SA	SA	November 2017	p. 7 RSA
25	OPPC	OPPC	November 2017	p. 48 RAW
25	OPC	OPC	November 2017	sub-p. 1, 2 p. 9 RAW

Notes:

1. According to provisions of paragraph 7 of Article 68 TC, tax reports shall not be presented where there are no taxable items, except for tax reports specified in Article 149, in paragraph 1 of Article 162, in Articles 185, 270, 296 and 364, 437 of Tax Code i.e. tax reports in respect of the following taxes:

1.1. CIT;

1.2. PIT;

1.3. PIT of taxpayers-non-residents;

1.4. VAT;

1.5. Excise;

1.6. ST;

1.7. Taxpayers carrying out settlements with the Budget under simplified declaration.

The obligation to present tax reports on VAT shall apply to persons who are registered as VAT payers.

The obligation to submit the tax reports on Excise covers taxpayers who are registered with the Tax Authorities in accordance with subpars. 1), 2), 3) and 5) (except for the wholesale trade of tobacco products) of par. 1 of Article 574 of Tax Code, i.e. taxpayers who are engaged in:

1) production of petrol (except for aviation fuel), diesel fuel;

2) whole-sale and (or) retail trade in petrol (except for aviation fuel), diesel fuel;

3) production of ethyl alcohol and (or) alcohol products;

4) production and (or) whole-sale marketing of tobacco items.

2. According to paragraph 8 of this Article, supplements to declarations, assessments shall not be presented where information to be presented in them is not available.

3. According to paragraph 3 of Article 498 of Tax code, taxpayers with the total annual amount of payments under 100 MRI shall submit the Declaration Form 870.00 of the Levy for discharges to the environment (LDE) no later than 20th March of the reporting tax period.

4. according to paragraph 4 of Article 498 of Tax code, in the case of formulating an authorisation document, after the date established by paragraph 3 of Article 498 TC, those payers shall submit declarations not later than the 20th day of the month following a month of receiving the authorisation document

5. According to Articles 467, 468 of Tax code, the payers of the Auction Levy (AL) shall submit the relevant declaration no later than the 20th day of the month, following the reporting month, in which the auctions were held. The Levy shall be paid not later than 20th day of the month following the reporting month in which the auctions were held. Auction organizers, with respect to auctions held during any given quarter, shall not later than 15th day of the month following the reporting quarter, submit to the tax authorities the information on the levy payers and objects of taxation according to the form established by the authorized body.

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