Contents / Tax calculation by employers and due dates

• Taxpayers pay the UST by monthly advances at the end of each calendar month not later than on the 15th of the following calendar month
• The difference between the tax due per reporting period and the sum total of advances paid in the same period shall be paid not later than on the 20th of the next month
• The difference between the tax due at the end of the year and amounts already paid shall be paid not later than 15 days after the annual tax return deadline or shall be offset against future payments of the tax or refunded to a taxpayer
• The tax (tax advance) is paid by separate payment orders to the federal budget, the Social Insurance fund and federal and regional funds of Compulsory Medical Insurance

A taxpayer shall submit the following documents to the tax bodies:

• estimates on advance payments not later than on the 20th of the month following the reporting period
• tax returns shall be submitted not later than on March 30 of the following year