Check out our latest Tax Calendar for May 2024 and stay updated on all your tax deadlines and obligations. Whether you’re a freelancer, small business, or corporation, this calendar will help you plan and avoid potential penalties for late filings.
| DESCRIPTION OF OBLIGATION | CALCULATION PERIOD | DUE DATE | RATE | BASIS |
|---|---|---|---|---|
| Submitting a report on the fulfillment of the obligation to employ persons with disabilities | April | 07.05.2024. | – | IOSI FORM |
| Filing a tax return on non-life insurance premiums | April | 10.05.2024. | 5% | PP-PPNO FORM |
| Registration in the collective and individual records of VAT | April | 10.05.2024. | 20% standard
10% special |
SEF SYSTEM |
| Filing a tax return for VAT | April | 15.05.2024. | 20% standard
10% special |
PP-PDV FORM |
| Submitting a tax return to determine the annual personal income tax for 2023 | April | 15.05.2024. | – | PP- GPDG FORM |
| Advance payment of taxes and contributions on income from independent activities | April | 15.05.2024. | – | – |
| Payment of contributions for self-employed artists and farmers | Second Quarter 2024 | 15.05.2024. | – | – |
| Submitting a tax return on calculated contributions for mandatory social insurance for the founders, that is, members of the company | April | 15.05.2024. | – | PP OD- O FORM |
| Advance payment of corporate income tax | April | 15.05.2024. | 15% | – |
| Submitting a tax return for excise duty calculation | April | 15.05.2024. | – | PP- OA FORM |
| Submitting an application for the calculation of excise duty on electricity for final consumption | April | 15.05.2024. | – | PP- OAEL FORM |
| Individual tax return on calculated taxes and contributions | April | 31.05.2024. | – | PPP- PD FORM |
| Payment of excise duty | 01.05. – 15.05. | 31.05.2024. | – | – |
