2017 TAX CALENDAR

for taxpayers who are carrying out settlements with the Budget on the basis of special tax regimes (STR)

Does not apply to taxpayers carrying out settlements with the Budget on the basis of the STR for legal entities who are producers of agricultural products, aquacultural (fishery) products and rural consumer cooperatives.

Abbreviations:

1. ULT – uniform land tax;

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. PIT – Personal income tax;

4. CIT – Corporate Income Tax;

5.  Tax Code or TC – means the Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code)” No.99-IV as of December 10, 2008;

6. VAT – Value-Added Tax;

7. OPC – obligatory pension charges;

8. OPPC – obligatory professional pension charges;

9. P – payments;

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

11. LDE – Levy for Discharges to the Environment;

12. ST – Social Tax;

13. STR – special tax regime;

14. SA – social assessments;

15. SD – simplified declaration.

This Tax calendar is prepared for the taxpayers who are carrying out settlements with the Budget on the basis of the following STR:

1. STR based on a SD. Sub-p. 1 of p. 1 of Article 426 of the Tax code is effective from 1 January 2013. This sub-paragraph is effective in the following wording in accordance with Article 8 of the Law on Putting into Effect:

1)  STR for small businesses comprises the following:

·  STR based on a patent;

·  STR based on a SD;

2) STR for peasant farms or farmer holdings based on payment of a uniform land tax;

3)STR for legal entities who are producers of agricultural products, aquacultural (fishery) products and rural consumer cooperatives.

 

 

FEBRUARY 2017

 

 

 

 

  

 

 

      

REPORTING

  

Date

Description

Note

Reporting tax period

Legal justification of the report or payment

  
 
 

15

SD

SD Form 910.00

2nd half of

2016

p. 1 Article 437 TC

  
 
 

PAYMENTS

  

25

PIT, SA, OPC, OPPC

P of PIT amount, from IE income at the rate of ½ of the assessed amount of taxes; ST at the rate of ½ of the assessed amount of taxes minus SA, SA on income for SA assessment, OPC on income for OPC assessment. OPPC on income for OPPC assessment

2nd half of

2016 years

p. 2 Article 437, Article 438 TC

  

 

AUGUST 2017

        

REPORTING

  

Date

Description

Note

Reporting tax period

Legal justification of the report or payment

  
 
 

15

SD

SD Form 910.00

1st half of 2017

p. 1 Article 437 TC

  
 
 

PAYMENTS

  

25

PIT, SA, OPC, OPPC.

P of PIT amount, from IE income at the rate of ½ of the assessed amount of taxes; ST at the rate of ½ of the assessed amount of taxes minus SA, SA on income for SA assessment, OPC on income for OPC assessment. OPPC on income for OPPC assessment

1st half of 2017

p. 2 Article 437, Article 438 TC

  

 

 

FEBRUARY 2018

        

REPORTING

  

Date

Description

Note

Reporting tax period

Legal justification of the report or payment

  
 
 

15

SD

SD Form 910.00

2nd half of 2017

p. 1 Article 437 TC

  
 
 

PAYMENTS

  

25

PIT, SA, OPC, OPPC

P of PIT amount, from IE income at the rate of ½ of the assessed amount of taxes;

ST at the rate of ½ of the assessed amount of taxes minus amount of SA, SA on income for SA assessment; OPC on income for OPC assessment. OPPC on income for OPPC assessment

2nd half of 2017

p.2 Article 437, Article 438 TC

  
                       

 

                                                                                                                                                                                      NOTE:

Pursuant to paragraph 2 of Article 427 of Tax code, a STR shall establish a simplified procedure for assessment and payment of ST, CIT or PIT for small business entities, except for taxes withheld at source of payment. The assessment, payment and presentation of tax reports on taxes and other obligatory payments to the budget, which are not specified in this paragraph, shall be carried out in accordance with the general procedure.

2.  STR for peasant farms or farmer holdings based on payment of the ULT

MARCH 2017

          

REPORTING

  

Date

Description

Note

Reporting tax period

Legal justification of the report or payment

  
 
 

31

Tax Declaration

Submission of tax declaration Form 920.00

for year 2016

Article 447 of Tax code

  
 
 

 

 

 

APRIL 2017

        

PAYMENTS

  

10

 ULT, ST, PIT, LUWR, LDE, SA, OPC

Final statement of the Uniform Land tax on D (Form 920), amounts assessed from 1 October to 31 December

 October-December 2016

sub-p. 2) p. 1 Article 446 TC

  
                       

 

 

NOVEMBER 2017

      

PAYMENTS

10

 ULT, ST, PIT, LUWR, LDE, SA, OPC

 P of amounts assessed from 1 January to 1 October                       no later than  the specified date 

 January-October 2017

sub-p. 1) p. 1 Article 446 TC
               

                                                                                                                                                               NOTE:

According to paragraph 1 of Article 442 of Tax code, payers of the unified land tax shall not be payers of the following types of taxes and other obligatory payments to the budget:

1.  Payers of the unified land tax shall not be payers of the following types of taxes and other obligatory payments to the budget:

Sub-paragraph 1 is stated in the wording of the RoK Law # 356-IV dated 26.11.2010 (effective from 1 January 2011) See amendments to sub-par. 1 – RoK Law #412-V dated 18.11.2015 (effective from 1 January 2020)

 

1) PIT on income from activities of peasant or farmer holdings, including income in the form of amounts received from the state budget to cover costs (expenditures) related to the activity which is subject to this STR;

2) Sub-par. 2 relating to VAT was cancelled pursuant to RoK Law No 257-V dated 28 November 2014 (with effect from 1 January 2015).

Paragraph 2 is supplemented by sub-paragraph 2-1 pursuant to RoK Law No 257-V dated 28 November 2014:

2-1) Levy for discharges to the environment;

3)  Land tax and (or) Levy for use of land plots – in relation to land plots which are used in the activity which is subject to this STR;

4)  Tax on transport vehicles – in relation to taxable items specified in sub-paragraphs 1),2) of paragraph 3 of Article 365 of Tax Code;

5)  Property Tax – in relation to taxable items specified in sub-paragraph 1) of paragraph 4 of Article 394 of Tax Code.

2.  Assessment, payment of taxes and other obligatory payments to the budget, not specified in paragraph 1 of Article 442 and submission of tax reports on them, shall be carried out in accordance with the general procedure.

Payers of the ULT have the right to voluntarily submit a tax application to the tax authority for the VAT registration.

3.  Paragraph 3 relating to the types of activity not subject to STR for peasant or farmer holdings was cancelled pursuant to RoK Law No 257-V dated 28 November 2014. (effective from 1 January 2015). The Article was supplemented by paragraph 4 pursuant to the RoK Law dated 26.12.2012 # 61-V (effective from 1 January 2013)

 

4.   In the cases specified in paragraphs 3 and 4 of Article 441 of Tax Code, the income of the taxpayer received from the first day of application of the generally established or other STR shall be subject to taxation according to the generally established procedure or a procedure established by any other STR, respectively (Article 442 of Tax code was supplemented by p. 4 of the Law # 61-V dated 26 December 2012).

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