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Presumptive Tax System

Taxpayers
Legal entities and individual entrepreneurs
Subject to tax
Imputed income of taxpayer
Tax base
Imputed income that is calculated as multiplication of base revenue of a certain type of entrepreneurial activity within tax period and amount of physical characteristic that determines that type of activity.
Taxable period
Quarter
Tax rate
15 %
Tax return
Is presented at tax period-end not later than 20th date of a firth month of forthcoming tax period.
Tax payment
At tax period-end not later than 25th date of a first month of forthcoming tax period.