Taxpayers
Legal entities and individual entrepreneurs
Taxable object
Imputed income of a taxpayer
Tax base
Imputed income calculated as a multiple of base income on a certain type of business activity and a physical indicator characterizing this type of activity
Taxable period
Quarter
Tax rate
15%
Filing of tax return
Filed as a result of a tax period not later then the 20th day of the first month of the next text period
Tax payment
At tax period-end not later than 25th date of a first month of forthcoming tax period.