Process description
Service requests
The performer of economic activity has the right to voluntarily submit, within 30 days after the commencement of economic activity, a calculation regarding the amount of advance tax payments in the taxation year, forecasting the expected income.
The calculation of the advance is generated automatically in the Electronic Declaration System of the State Revenue Service (hereinafter - SRS), taking into account the data indicated in the pre-taxation annual income statement. The calculation of the advance may be adjusted on the basis of the forecast income from the economic activity of the performer of the economic activity.
If the taxpayer wishes to specify the calculation of the advance payments, it is necessary to complete the advance calculation form and to submit it by connecting to the SRS Electronic Declaration System (EDS).
Advance payments shall be paid to those paying agencies for which the annual income statement is due by 1 July of the following year: no later than 23 March, no later than 23 July, no later than 23 September and no later than 23 November in the single tax account.
Calculation of the advance payments of the income tax from the income of economic activity is specified in Regulation No 662 of the Cabinet of Ministers of 3 November 2018, Regulations Regarding the Declarations of the Personal Income Tax and Procedures for Filling It (Annex 2).Receipt of services
Service is received as per application.