TAX PERIOD
The tax period for unified tax on imputed income is one quarter
PAYMENT PROCEDURE AND DUE DATES
Taxpayers should submit their tax returns after the end of the tax period no later than the 20th day of the first month of the following tax period and pay the tax no later than the 25th day of the same month
- In case that during the tax period the taxpayer's natural index unit was changed, the taxpayer shall use the changed value for calculation of the unified tax on imputed income beginning with the month when this change took place
- The amount of imputed income in the quarter when state registration of the taxpayer was performed, shall be calculated for the full months beginning with the next month after the state registration was performed
- If the taxpayer carries out several types of entrepreneurial activity subject to unified tax on imputed income, natural unit indices necessary for tax calculation shall be accounted separately for each type of activity
Tax return for the current tax period shall be submitted to the tax bodies no later than on 20th of the month of the following tax period
