Views: 504

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

on indirect taxes on imported CU goods (Form 320.00).

December 2016

p.3 Article 276-20 TC

20

VAT and Excise

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

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

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

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

15

Signature bonus, CDB

D on signature bonus, CDB, Form 510.00

July 2017

Article 316, 324 of Tax code

15

Excise

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

July 2017

p.1,2 Article 296 TC

         

20

VAT and Excise

D on indirect taxes on imported goods, Form 320.00

August 2017

p.3 Article 276-20 TC

20

VAT and Excise

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

August 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 August 2017)

for 2017

p.2 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 August.

2017

p.4 Article 498 TC

PAYMENTS

5

PIT

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

August 2017

p. 2 Article 182 TC

20

Excise

For the entity itself and for its structural units

August 2017

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

20

VAT

VAT in CU

August 2017

p.4 Article 276-20 TC

20

AL

AL

August 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 August.

2017

p. 3 Article 496 TC

25

PIT

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

August 2017

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

25

CIT

Advance payments

September 2017

p.2 Article 142 TC

25

CIT

Withheld at the source of payment

August 2017

p.1 Article 145 TC

25

PIT

Withheld at the source of payment

August 2017

p.3 Article 161 TC

25

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

25

ST

S on ST

August 2017

p.1 Article 360 TC

25

LRFS

LRFS

for 2017

p.5 Article 515 TC

25

PLDITC

PLDITC

August 2017

p.5 Article 521 TC

25

LPOA

LPOA

August 2017

p. 2 Article 531 TC

25

SA

SA

August 2017

p. 7 RSA

25

OPC

OPC

August 2017

sub-p. 1, 2 p. 9 RAW

25

OPPC

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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