2019 TAX CALENDAR
for taxpayers who are carrying out settlements with the Budget on the basis of special tax regimes (STR)
Abbreviations:
- ULT – uniform land tax;
- IE – individual entrepreneur;
- PIT – Personal income tax;
- CIT – Corporate Income Tax;
- 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;
- 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;
- Law on pensions– RoK Law “On Provision of Pensions in RoK” No 136-I dated 20 June 1997;
- 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;
- RSA– Rules for the calculation and transfer of social assessments No 683 dated 21 June 2004.
- OSMI Law – RoK Law “On Obligatory Social Medical Insurance” # 405-V dated 16.11.2015.
- VAT – Value-Added Tax;
- OPC – obligatory pension charges;
- OPPC – obligatory professional pension charges;
- OSMI – charges of the employer, director of the IE, peasant farm assigned to obligatory social medical insurance;
- D– declaration;
- P – payment;
- LUWR – Levy for the use of water resources from surface sources;
- LDE – Levy for Discharges to the Environment;
- ST– Social Tax;
- STR – special tax regime;
- SA– social assessments;
- 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:
- 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 a SD;
- STR with the use of a fixed deduction
2)
- STR for agricultural producers comprises the following:
- STR for peasant or farm enterprises;
- STR for agricultural producers and agricultural cooperatives
JANUARY 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in December 2018; | December 2018 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | December 2018 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
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-2017 |
| PAYMENTS | ||||
| 25 | CIT, PIT, ST, SA | CIT at the rate of ½ of the assessed amount of taxes, PIT 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 amount, SA from income subject to SA | 2nd half of 2018 | p. 2 Article 688 TC-2017, p.50 RAW, Article 689, p. 2 Article 705 TC-2017, p.7 RSA, Article 689, p.2 Article 705 TC-2017 |
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in January 2018; | January 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | January 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
MARCH 2019
| PAYMENTS | ||||
| 26 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in February 2019; | February 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 26 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | February 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
APRIL 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in March 2019; | March 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | March 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
MAY 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in April 2019; | April 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | April 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
JUNE 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in May 2019; | May 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | May 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
JULY 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in June 2019; | June 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | June 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
AUGUST 2019
| 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 2017 |
| PAYMENTS | ||||
|
26 |
CIT, PIT, ST, SA | CIT at the rate of ½ of the assessed amount of taxes, PIT 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 amount, SA from income subject to SA | 1st half of 2019 | p. 2 Article 688 TC-2017, p.50 RAW, Article 689, p. 2 Article 705 TC-2017, p.7 RSA, Article 689, p.2 Article 705 TC-2017 |
| 26 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in July 2019; | July 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 26 | OSMI | OSMI charges by small business entities applying STR on te basis of SD | July 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
SEPTEMBER 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in August 2019; | August 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | August 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
OCTOBER 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in September 2019; | September 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | September 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
NOVEMBER 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in October 2019; | October 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | October 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
DECEMBER 2019
| PAYMENTS | ||||
| 25 | OPC, OPPC | – paid in own favour by IE under generally established regime (GER) and under STR by SD by peasant farms on income received in November 2019; | November 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | OSMI | OSMI charges by small business entities applying STR on the basis of SD | November 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
NOTE:
Pursuant to paragraph 1 of Article 680 of 2018 Tax code, 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.
- STR for peasant farms or farmer enterprises based on payment of ULT
APRIL 2019
| 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 2018 | p. 3 Article 572, p. 2 Article 707 TC-2017 |
APRIL 2019
| PAYMENTS | ||||
| 10 | ULT, LUWR | Final settlement on ULT on D (Form 920), amounts assessed from 1 October to 31 December | October-December 2018 | p. 5 Article 570 sub-p. 2 p. 1 Article 706 TC-2017 |
NOVEMBER 2019
| PAYMENTS | ||||
| 12 | ULT, LUWR | payment of amounts assessed from 1 January to 1 October no later than the specified date |
January-October 2019 | p. 5 Article 570 sub-p. 2 p. 1 Article 706 TC-2017 |
NOTE:
- 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.
- 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.
- 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 or 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.
