DUE DATES
- The tax is paid to tax bodies a taxpayers is registered with.
- Tax agents (organisations and individual entrepreneurs) pay the tax at their location.
| Sales proceeds for each month of a quarter exclusive of VAT and sales tax | VAT payment date |
|---|---|
| Up to 1 mln. Rb | Quarterly, not later than on the 20th day of the month following the reporting quarter |
| Over 1 mln. Rb | Monthly, not later than on the 20th day of the month following the reporting month |
