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Taxpayers whose turnover exceeded 1 billion soums or enterprises producing excisable goods, imports:

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AVINGS TAX (VAT)

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The flat rate is 15% on profits

Accounting and payment by the 20th day of each month after the reporting month.

Example:

The company produces TV tuners and sets the price of 300 000 soums for them. This price covers the cost of production and includes the profit that the company will make. As long as this cost does not include VAT - this amount will be a taxable base. After the amount of VAT is added to it, you will get the selling price of the product. In our example, sales price will be equal to 345,000 soum (300,000 + 300,000 * 15%). For calculation we used general VAT rate.

Tax on profit of the enterprise

the basic rate is 15% of the profit of the enterprise. For taxpayers whose turnover does not exceed 1 billion soums, the calculation should be submitted before the 20th of the month following the reporting quarter, the annual calculation no later than March 1.

Taxpayers whose turnover exceeds 5 billion soums shall pay monthly advance payments of 1/12 of the total amount of tax.

Taxpayers whose turnover does not exceed 1 billion sums for the tax period:

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Turnover tax:

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In this case turnover tax depends on the type of enterprise activity but the basic rate is considered - 4%.

For all businesses that have a cadastre:

LAND TAX:

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The rate for land tax is calculated according to location. Link to the current land tax rates .

If the company's turnover exceeds 1 billion soums, then pay tax before the 10th day of each month in the amount of 1/12th of the annual sum of the tax, if the company's turnover is less than 1 billion soums, then quarterly tax payment in the amount of ¼ of the annual sum of the tax.

Tax on property:

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The basic rate is 2% of the value of the property where the tax rate is set at 4% in respect of the object of construction in progress within the statutory period

labour payment taxes:

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Social Tax:

The prime rate is equal to 12% of the salary of the employee of the company and is paid by the legal entity.

The tax is paid by the 15th day of the month following the reporting month.

Personal income tax (personal income tax):

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