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Calendar of taxes and payments 2022

07-06-2022 31
Календарь налогов и платежей 2022

 

Tax reporting dates and payments to the budget in 2022

 

5 January
Payments:
— IPN of a person engaged in private practice

 

January 17
Tax reporting:
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for November 2021

 

January 20th
Tax reporting:
— form 101.01 – calculation of the amounts of advance payments for CIT before the submission of the CIT declaration for the 1st quarter of 2022
— form 320.00 – declaration on indirect taxes on imported goods + statement on the importation of goods and payment of indirect taxes on form 328.00 for December 2021
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

The 25th of January
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Payment for placement of outdoor (visual) advertising
— CIT at the source of payments

 

February 7
Payments:
— IPN of a person engaged in private practice

 

February, 15
Tax reporting:
— form 101.03 — calculation of CIT at the source of payments for the 4th quarter of 2021
— form 200.00 – PIT and social tax declaration for the 4th quarter of 2021
— form 300.00 – VAT return for the 4th quarter of 2021
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for December 2021
— form 570.00 – export tax return for the 4th quarter of 2021
— form 590.00 – mineral extraction tax return for the 4th quarter of 2021
— form 701.01 – calculation of current payments for land tax and property tax for 2022
— Form 710.00 – Gambling tax return and flat tax for the 4th quarter of 2021
— form 860.00 - declaration on payment for the use of surface water resources for the 4th quarter of 2021
— form 870.00 – declaration on payment for emissions into the environment for the 4th quarter of 2021
— form 910.00 – simplified declaration for the 2nd half of 2021

 

February 21
Tax reporting:
— form 851.00 – calculation of current payments for the use of land plots for 2022
— form 320.00 - declaration on indirect taxes on imported goods + statement on the importation of goods and payment of indirect taxes on the form 328.00 for January 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

25 February
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Rent tax on export
— Mineral extraction tax
— Payment for the use of surface water resources
— CIT at the source of payments
— Value Added Tax (VAT)
— Taxes and payments under the simplified declaration for the 2nd half of 2021
— Payment for placement of outdoor (visual) advertising
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Gambling business tax
— Current payment for emissions into the environment

 

the 5th of March
Payments:
— IPN of a person engaged in private practice

 

March 15th
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for January 2022

 

March 24
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for February 2022
— form 870.00 – declaration on payment for emissions into the environment up to 100 MCI for 2021
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU
— Redemption of the limit on payment for emissions into the environment up to 100 MCI

 

March, 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Payment for the use of radio frequency spectra
— Payment for placement of outdoor (visual) advertising
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities
— CIT at the source of payments

 

March 31
Tax reporting:
— form 100.00, 110.00, 150.00, 180.00 – CIT declaration for 2021
— form 101.04 — calculation of CIT at the source of payments on accrued but unpaid amounts of income of a non-resident for the 4th quarter of 2021
— form 220.00, 240.00 – tax return for 2021
— form 540.00 – excess profit tax return for 2021
— form 700.00 – declaration for land tax, property tax and vehicle tax for 2021
— form 871.00 - register of lease (use) agreements
— Form 912.00 - Declaration under the special tax regime with a fixed deduction for 2021
— form 920.

 

April 1
Payments:
— Payment of tax on vehicles of individuals for 2021

 

April 5
Payments:
— IPN of a person engaged in private practice

 

April 11
Payments:
— Final settlement of IIT / CIT, land tax, property tax, vehicle tax according to the declaration for 2021
— Unified land tax for the period from October 1 to December 31, 2021
— Taxes under the special tax regime with the use of a fixed deduction
— CIT at the source of payments on accrued but unpaid amounts of income of a non-resident for the 4th quarter of 2021
— Tax on excess profits
April 15
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for February 2022

 

20 April
Tax reporting:
— form 101.02 – calculation of the amounts of advance payments for CIT after the submission of the declaration for the 2-4 quarter of 2022
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for March 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

25th of April
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising

 

5 May
Payments:
— IPN of a person engaged in private practice

 

16th of May
Tax reporting:
— form 101.03, 101.04 — calculation of CIT at the source of payments for the 1st quarter of 2022
— form 200.00 – PIT and social tax declaration for the 1st quarter of 2022
— form 300.00 – VAT return for the 1st quarter of 2022
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for March 2022
— form 570.00 – export tax return for the 1st quarter of 2022
— form 590.00 – mineral extraction tax return for the 1st quarter of 2022
— form 710.00 – gambling tax return and flat tax for the 1st quarter of 2022
— form 860.00 - declaration on payment for the use of surface water resources for the 1st quarter of 2022
— form 870.00 – declaration on payment for emissions into the environment for the 1st quarter of 2022

 

May 20
Tax reporting:
— form 320.00 - declaration of indirect taxes on imported goods + application for the importation of goods and payment of indirect taxes on form 328.00 for April 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

May 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Value Added Tax (VAT)
— Rent tax on export
— Mineral extraction tax
— Payment for the use of surface water resources
— Payment for placement of outdoor (visual) advertising
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Current payment of fees for emissions into the environment
— Gambling business tax
— Retail tax under the special tax regime

 

June 6
Payments:
— IPN of a person engaged in private practice

 

June 15
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for April 2022

 

June 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + application for the importation of goods and payment of indirect taxes on form 328.00 for May 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

27th of June
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising
— Payment for the use of radio frequency spectra
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities

 

5'th of July
Tax reporting:
— form 701.00 – calculation of current vehicle tax payments for 2022
Payments
— IPN of a person engaged in private practice
— Current vehicle tax payment

 

July 15
Tax reporting:
— form 250.00 - declaration of assets and liabilities on paper
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for May 2022

 

July 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for June 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

July 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising

 

5th of August
Payments:
— IPN of a person engaged in private practice

 

August 15
Tax reporting:
— form 101.03, 101.04 — calculation of CIT at the source of payments for the 2nd quarter of 2022
— form 200.00 – PIT and social tax declaration for the 2nd quarter of 2022
— form 300.00 – VAT return for the 2nd quarter of 2022
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for June 2022
— form 570.00 – export tax return for the 2nd quarter of 2022
— form 590.00 – mineral extraction tax return for the 2nd quarter of 2022
— form 710.00 – gambling tax return and flat tax for the 2nd quarter of 2022
— form 860.00 - declaration on payment for the use of surface water resources for the 2nd quarter of 2022
— form 870.00 – declaration on payment for emissions into the environment for the 2nd quarter of 2022
— form 910.00 - simplified declaration for the 1st half of 2022

 

August 22
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for July 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

25-th of August
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Taxes on a simplified declaration for the 1st half of 2022
— Value Added Tax (VAT)
— CIT at the source of payments
— Mineral extraction tax
— Rent tax on export
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Payment for placement of outdoor (visual) advertising
— Payment for the use of surface water resources
— Current payment of fees for emissions into the environment
— Gambling business tax
— Retail tax under the special tax regime

 

September 5
Payments:
— IPN of a person engaged in private practice

 

September 15th
Tax reporting:
— form 250.00 - declaration of assets and liabilities on paper
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for July 2022

 

September 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for August 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

September 26
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising
— Payment for the use of radio frequency spectra
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities

 

October 3
Payments:
— Payment of the combined tax on the property of individuals

 

October 5
Payments:
— IPN of a person engaged in private practice

 

17 October
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for August st 2022

 

The 20th of October
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for September 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

the 25th of October
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising

 

November 7
Payments:
— IPN of a person engaged in private practice

 

10th of November
Payments:
— Payment of the unified land tax for the period from January 1 to October 1, 2022

 

15th of November
Tax reporting:
— form 101.03, 101.04 — calculation of CIT at the source of payments for the 3rd quarter of 2022
— form 200.00 – PIT and social tax declaration for the 3rd quarter of 2022
— form 300.00 – VAT return for the 3rd quarter of 2022
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for September 2022
— form 570.00 – export tax return for the 3rd quarter of 2022
— form 590.00 – mineral extraction tax return for the 3rd quarter of 2022
— form 710.00 – gambling tax return and flat tax for the 3rd quarter of 2022
— form 860.00 - declaration on payment for the use of surface water resources for the 3rd quarter of 2022
— form 870.00 – declaration on payment for emissions into the environment for the 3rd quarter of 2022

 

November 21
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for October 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

November 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Value Added Tax (VAT)
— Rent tax on export
— Mineral extraction tax
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Gambling business tax
— Payment for placement of outdoor (visual) advertising
— Current payment of fees for emissions into the environment
— Payment for the use of surface water resources
— Retail tax under the special tax regime

 

5th of December
Payments:
— IPN of a person engaged in private practice

 

December 15
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for October 2022

 

December 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for November 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

December 26
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising
— Payment for the use of radio frequency spectra
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities

 

Dec. 31
Tax reporting:
— form 101.02 — deadline for additional calculation of advance payments on CIT

 

Tax reporting dates and payments to the budget in 2022

 

5 January
Payments:
— IPN of a person engaged in private practice

 

January 17
Tax reporting:
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for November 2021

 

January 20th
Tax reporting:
— form 101.01 – calculation of the amounts of advance payments for CIT before the submission of the CIT declaration for the 1st quarter of 2022
— form 320.00 – declaration on indirect taxes on imported goods + statement on the importation of goods and payment of indirect taxes on form 328.00 for December 2021
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

The 25th of January
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Payment for placement of outdoor (visual) advertising
— CIT at the source of payments

 

February 7
Payments:
— IPN of a person engaged in private practice

 

February, 15
Tax reporting:
— form 101.03 — calculation of CIT at the source of payments for the 4th quarter of 2021
— form 200.00 – PIT and social tax declaration for the 4th quarter of 2021
— form 300.00 – VAT return for the 4th quarter of 2021
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for December 2021
— form 570.00 – export tax return for the 4th quarter of 2021
— form 590.00 – mineral extraction tax return for the 4th quarter of 2021
— form 701.01 – calculation of current payments for land tax and property tax for 2022
— Form 710.00 – Gambling tax return and flat tax for the 4th quarter of 2021
— form 860.00 - declaration on payment for the use of surface water resources for the 4th quarter of 2021
— form 870.00 – declaration on payment for emissions into the environment for the 4th quarter of 2021
— form 910.00 – simplified declaration for the 2nd half of 2021

 

February 21
Tax reporting:
— form 851.00 – calculation of current payments for the use of land plots for 2022
— form 320.00 - declaration on indirect taxes on imported goods + statement on the importation of goods and payment of indirect taxes on the form 328.00 for January 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

25 February
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Rent tax on export
— Mineral extraction tax
— Payment for the use of surface water resources
— CIT at the source of payments
— Value Added Tax (VAT)
— Taxes and payments under the simplified declaration for the 2nd half of 2021
— Payment for placement of outdoor (visual) advertising
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Gambling business tax
— Current payment for emissions into the environment

 

the 5th of March
Payments:
— IPN of a person engaged in private practice

 

March 15th
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for January 2022

 

March 24
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for February 2022
— form 870.00 – declaration on payment for emissions into the environment up to 100 MCI for 2021
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU
— Redemption of the limit on payment for emissions into the environment up to 100 MCI

 

March, 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Payment for the use of radio frequency spectra
— Payment for placement of outdoor (visual) advertising
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities
— CIT at the source of payments

 

March 31
Tax reporting:
— form 100.00, 110.00, 150.00, 180.00 – CIT declaration for 2021
— form 101.04 — calculation of CIT at the source of payments on accrued but unpaid amounts of income of a non-resident for the 4th quarter of 2021
— form 220.00, 240.00 – tax return for 2021
— form 540.00 – excess profit tax return for 2021
— form 700.00 – declaration for land tax, property tax and vehicle tax for 2021
— form 871.00 - register of lease (use) agreements
— Form 912.00 - Declaration under the special tax regime with a fixed deduction for 2021
— form 920.

 

April 1
Payments:
— Payment of tax on vehicles of individuals for 2021

 

April 5
Payments:
— IPN of a person engaged in private practice

 

April 11
Payments:
— Final settlement of IIT / CIT, land tax, property tax, vehicle tax according to the declaration for 2021
— Unified land tax for the period from October 1 to December 31, 2021
— Taxes under the special tax regime with the use of a fixed deduction
— CIT at the source of payments on accrued but unpaid amounts of income of a non-resident for the 4th quarter of 2021
— Tax on excess profits
April 15
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for February 2022

 

20 April
Tax reporting:
— form 101.02 – calculation of the amounts of advance payments for CIT after the submission of the declaration for the 2-4 quarter of 2022
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for March 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

25th of April
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising

 

5 May
Payments:
— IPN of a person engaged in private practice

 

16th of May
Tax reporting:
— form 101.03, 101.04 — calculation of CIT at the source of payments for the 1st quarter of 2022
— form 200.00 – PIT and social tax declaration for the 1st quarter of 2022
— form 300.00 – VAT return for the 1st quarter of 2022
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for March 2022
— form 570.00 – export tax return for the 1st quarter of 2022
— form 590.00 – mineral extraction tax return for the 1st quarter of 2022
— form 710.00 – gambling tax return and flat tax for the 1st quarter of 2022
— form 860.00 - declaration on payment for the use of surface water resources for the 1st quarter of 2022
— form 870.00 – declaration on payment for emissions into the environment for the 1st quarter of 2022

 

May 20
Tax reporting:
— form 320.00 - declaration of indirect taxes on imported goods + application for the importation of goods and payment of indirect taxes on form 328.00 for April 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

May 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Value Added Tax (VAT)
— Rent tax on export
— Mineral extraction tax
— Payment for the use of surface water resources
— Payment for placement of outdoor (visual) advertising
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Current payment of fees for emissions into the environment
— Gambling business tax
— Retail tax under the special tax regime

 

June 6
Payments:
— IPN of a person engaged in private practice

 

June 15
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for April 2022

 

June 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + application for the importation of goods and payment of indirect taxes on form 328.00 for May 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

27th of June
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising
— Payment for the use of radio frequency spectra
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities

 

5'th of July
Tax reporting:
— form 701.00 – calculation of current vehicle tax payments for 2022
Payments
— IPN of a person engaged in private practice
— Current vehicle tax payment

 

July 15
Tax reporting:
— form 250.00 - declaration of assets and liabilities on paper
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for May 2022

 

July 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for June 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

July 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising

 

5th of August
Payments:
— IPN of a person engaged in private practice

 

August 15
Tax reporting:
— form 101.03, 101.04 — calculation of CIT at the source of payments for the 2nd quarter of 2022
— form 200.00 – PIT and social tax declaration for the 2nd quarter of 2022
— form 300.00 – VAT return for the 2nd quarter of 2022
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for June 2022
— form 570.00 – export tax return for the 2nd quarter of 2022
— form 590.00 – mineral extraction tax return for the 2nd quarter of 2022
— form 710.00 – gambling tax return and flat tax for the 2nd quarter of 2022
— form 860.00 - declaration on payment for the use of surface water resources for the 2nd quarter of 2022
— form 870.00 – declaration on payment for emissions into the environment for the 2nd quarter of 2022
— form 910.00 - simplified declaration for the 1st half of 2022

 

August 22
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for July 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

25-th of August
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— Taxes on a simplified declaration for the 1st half of 2022
— Value Added Tax (VAT)
— CIT at the source of payments
— Mineral extraction tax
— Rent tax on export
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Payment for placement of outdoor (visual) advertising
— Payment for the use of surface water resources
— Current payment of fees for emissions into the environment
— Gambling business tax
— Retail tax under the special tax regime

 

September 5
Payments:
— IPN of a person engaged in private practice

 

September 15th
Tax reporting:
— form 250.00 - declaration of assets and liabilities on paper
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for July 2022

 

September 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for August 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

September 26
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising
— Payment for the use of radio frequency spectra
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities

 

October 3
Payments:
— Payment of the combined tax on the property of individuals

 

October 5
Payments:
— IPN of a person engaged in private practice

 

17 October
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for August st 2022

 

The 20th of October
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for September 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

the 25th of October
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising

 

November 7
Payments:
— IPN of a person engaged in private practice

 

10th of November
Payments:
— Payment of the unified land tax for the period from January 1 to October 1, 2022

 

15th of November
Tax reporting:
— form 101.03, 101.04 — calculation of CIT at the source of payments for the 3rd quarter of 2022
— form 200.00 – PIT and social tax declaration for the 3rd quarter of 2022
— form 300.00 – VAT return for the 3rd quarter of 2022
— form 400.00 – excise declaration + calculation for structural divisions in form 421.00 for September 2022
— form 570.00 – export tax return for the 3rd quarter of 2022
— form 590.00 – mineral extraction tax return for the 3rd quarter of 2022
— form 710.00 – gambling tax return and flat tax for the 3rd quarter of 2022
— form 860.00 - declaration on payment for the use of surface water resources for the 3rd quarter of 2022
— form 870.00 – declaration on payment for emissions into the environment for the 3rd quarter of 2022

 

November 21
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for October 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

November 25
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— Advance payments on CIT
— CIT at the source of payments
— Value Added Tax (VAT)
— Rent tax on export
— Mineral extraction tax
— Current payment of land tax and property tax
— Current payment on payment for the use of land plots
— Gambling business tax
— Payment for placement of outdoor (visual) advertising
— Current payment of fees for emissions into the environment
— Payment for the use of surface water resources
— Retail tax under the special tax regime

 

5th of December
Payments:
— IPN of a person engaged in private practice

 

December 15
Tax reporting:
— form 400.00 – excise declaration + calculation for structural units in form 421.00 for October 2022

 

December 20
Tax reporting:
— form 320.00 - declaration on indirect taxes on imported goods + statement on the import of goods and payment of indirect taxes on form 328.00 for November 2022
Payments:
— Excise + excise for structural divisions
— Amounts of indirect taxes on imported goods within the EAEU

 

December 26
Payments:
— PIT at the source of payments, social tax, social contributions, CPC, CPC, deductions for OSMS, CPC under GPC agreements
— CIT at the source of payments
— Payment for placement of outdoor (visual) advertising
— Payment for the use of radio frequency spectra
— Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications
— Payment for the use of licenses to engage in certain types of activities

 

Dec. 31
Tax reporting:
— form 101.02 — deadline for additional calculation of advance payments on CIT

Useful articles

Rates

  • Basic pension

    19 450 тг.

  • Minimum pension (2022)

    46 302 тг.

  • VAT

    12%

  • CIT

    20%

  • Individual Income Tax

    10%

  • Social Tax

    9,5%

  • Social Contributions

    3,5%

  • Obligatory pension contributions

    10%

  • Compulsory occupational pension contributions

    5%

  • Base salary

    17 697 тг.

  • Mandatory lists of persons exempted from payment of deductions

    3%

  • Contributions to the Compulsory Lists of Exempt Persons

    2%

  • Monthly calculation index(2020)

    3 063 тг.

  • Minimal Salary

    60 000 тг.

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