Deadlines for reporting and payment of taxes
, No later than February 5th
🔹Individual income tax for individuals engaged in private practice
📌 Submitted no later than February 16:
🔹Form 101.03
Calculation of the CPN withheld at the source of payment from the resident's income
,Form 200.00
Declaration of individual income tax and social tax
,Form 300.00
Value Added tax declaration
🔹Form 400.00, 421.00
Excise tax declaration and calculation for structural divisions (for December 2025)
🔹Form 701.01
Calculation of current property tax payments
,Form 710.00
Gambling Tax Return
,Form 860.00
Declaration on payment for the use of water resources of surface water bodies
,Form 870.00
Declaration of payment for negative environmental impact
,Form 880.00
Declaration of payment for digital mining
,Form 910.00
Simplified declaration for small businesses
,Form 913.00
Declaration for taxpayers applying the Retail Tax Assessment
📌 No later than February 20:
🔹Form 328.00
Application for importation of goods and payment of indirect taxes
,Form 851.00
Calculation of the amounts of current payments for the use of land plots
🔹Excise tax/excise tax for structural units
🔹Amounts of indirect taxes on imported goods within the EAEU
, Due no later than February 25
,Advance payments on the CPN
🔹Personal (corporate) income tax (according to forms 910.00, 913.00)
🔹Personal income tax at the source of payment
,Social tax
🔹VAT
,Gambling tax
🔹Current payments of land use fees
🔹Payment for the use of water resources of surface water bodies
🔹Payment for outdoor advertising
🔹Payment for negative environmental impact
,Social contributions
,Mandatory pension contributions
🔹Mandatory occupational pension contributions
,Deductions for OSHI
,OPV under GPH contracts