MinTax Group

2018 TAX CALENDAR

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

Abbreviations:

1. ULT – uniform land tax;
2. IE – individual entrepreneur;
3. PIT – Personal income tax;
4. CIT – Corporate Income Tax;
5. 2017 Tax Code or TC 2017 – means the Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code)” No.99-IV as of 10 December 2008;
6. 2018 Tax Code or TC 2018 – means the Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code)” No.120-VI ZRK as of 25 December 2017;
7. OSMI Law – RoK Law “On Obligatory Social Medical Insurance” # 405-V dated 16.11.2015.
8. VAT – Value-Added Tax;
9. OPC – obligatory pension charges;
10. OPPC – obligatory professional pension charges;
11. OSMI – charges of the employer, director of the IE, peasant farm assigned to obligatory social medical insurance;
12. D– declaration;
13. P – payments;
14. LUWR – Levy for the use of water resources from surface sources;
15. LDE – Levy for Discharges to the Environment;
16. ST– Social Tax;
17. STR – special tax regime;
18. SA– social assessments;
19. 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. In the cases established by this section, the taxpayer has the right to choose one of the following special tax regimes:

    1)

• STR for small businesses comprises the following:
• STR based on a patent;
• STR based on SD;
• STR with the use of a fixed deduction.

    2)

• STR for agricultural producers:
• STR for peasant farms or farmer enterprises;
• STR for agricultural producers and agricultural cooperatives.

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 2017
PAYMENTS
26	CIT, PIT, ST, SA, OPC, OPPC	CIT at the rate of ½ from the assessed tax amount,  PIT from IE income at the rate of  ½ from the assessed tax amount; ST at the rate of ½ from the assessed tax amount minus the sum of SA, SA from income subject to SA, OPC from income subject to OPC, OPPC from income subject to OPPC	2nd half of 2017	p. 2 Article 437, Article 438 TC 2017
26	OSMI	OSMI charges stated in the simplified declaration	2nd half of 2017	Article 438 TC 2017, sub-p. 4 p. 6 Article 30 of OSMI Law
26	OSMI	OSMI charges by small business entities applying STR on the basis of SD	2nd half of 2017	Article 438 TC 2017, sub-p. 4 p. 6 Article 30 of OSMI Law

 

AUGUST 2018

REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	SD	SD Form 910.00	1st half of 2018	p. 1 Article 688 TC 2018
PAYMENTS
25	CIT, PIT, ST, SA, OPC, OPPC	CIT at the rate of ½ from the assessed tax amount,  PIT from IE income at the rate of  ½ from the assessed tax amount; ST at the rate of ½ from the assessed tax amount minus the sum of SA, SA from income subject to SA, OPC from income subject to OPC, OPPC from income subject to OPPC	1st half of 2018	p.2 Article 688, Article 689, p.2 Article 705 TC 2018

 

FEBRUARY 2019

REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	SD	SD Form 910.00	2nd half of 2018	p. 1 Article 688 TC 2018
PAYMENTS
25	CIT, PIT, ST, SA, OPC, OPPC	CIT at the rate of ½ from the assessed tax amount,  PIT  from IE income at the rate of ½ from the assessed tax amount; ST at the rate of ½ of the assessed amount of taxes minus the sum of SA, SA on income subject to SA; OPC on income subject to OPC, OPPC on income subject to OPPC.	2nd half of 2018	p.2 Article 688, Article 689, p.2 Article 705 TC 2018

 

NOTE:

Pursuant to paragraph 1 of Article 680 of 2018 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 enterprises based on payment of ULT

APRIL 2018

REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
2	The Tax Declaration	Submission of tax declaration Form 920.00	for the year 2017	Article 447 of TC 2017

 

APRIL 2018

PAYMENTS
10	ULT, ST, PIT, LUWR, SA, OPC	Final settlement on ULT on D (Form 920), amounts assessed from 1 October to 31 December	October-December 2017	sub-p. 2, p. 1 Article 446 TC 2017

 

NOVEMBER 2018

PAYMENTS
12	ULT, LUWR	P of amounts assessed from 1 January to 1 October no later than  the specified date	January-October 2018	sub-p. 1, p. 1 Article 706 TC 2018

 

NOTE:

1. According to paragraph 1 of Article 705 of 2018 Tax code, payers of ULT shall not be payers of the following types of taxes and other obligatory payments to the budget:

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)  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;

3)  Tax on transport vehicles – in relation to taxable items specified in sub-paragraphs 1),2) of paragraph 3 of Article 365 of 2018 Tax Code;

4)  Property Tax – in relation to taxable items specified in sub-paragraph 1) of paragraph 4 of Article 394 of 2018 Tax Code;

5) Social tax – on activities of peasant or farmer holdings which are subject to this special tax regime;

6)  Levy for discharges to the environment – on activities of peasant or farmer holdings, which are subject to this special tax regime.

2. Assessment, payment of taxes and other obligatory payments to the budget, not specified in paragraph 1 of Article 705 of 2018 Tax Code 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. When receiving income from activities which, in accordance with paragraph 3 of Article 702 of 2018 Tax code, are not subject to STR for peasant farms of farmer enterprises. Taxpayers shall assess, pay the relevant taxes and submit tax reports on them under one of the following tax regimes, if they meet the conditions for their application established by 2018 Tax Code:

1) STR for small business entities – subject to meeting the conditions for applying such tax regimes established by 2018 Tax Code.

2)  according to the general procedure.