On taxes and other obligatory payments to the budget (Tax Code)

Article 361. Taxable period

1. A taxable period for calculating individual income tax on income subject to self-assessment by an individual is a calendar year, unless otherwise provided for by this article.

2. In case of registration as an individual entrepreneur by an individual after the start of a calendar year, the first taxable period for him/her is a time period running from the day of his/her state registration as an individual entrepreneur until the end of the calendar year.

3. In case of deregistration as an individual entrepreneur by an individual before the end of a calendar year, the last taxable period for him/her is a time period running from the start of the calendar year until the day of his/her deregistration as an individual entrepreneur.

4. In case of registration as an individual entrepreneur by an individual after the start of a calendar year and deregistration as an individual entrepreneur before the end of the same year, a taxable period for him/her is a time period running from the day of his/her state registration as an individual entrepreneur until the day of his/her deregistration as an individual entrepreneur.

5. If, during a calendar year, an individual entrepreneur carries out his/her entrepreneurial activity under a special tax regime for small business entities and in accordance with the generally established procedure, a time period, during which he/she carried out his/her entrepreneurial activity under a special tax regime for small business entities, shall not be included in a taxable period.
Article 362. Deadlines for tax payment

1. A taxpayer pays individual income tax pursuant to the results of a taxable period on his/her own within ten calendar days of the deadline set for submitting an individual income tax declaration:

1) at his/her location – with regard to an individual entrepreneur, a private practice owner;

2) at the place of his/her residence (stay) – with regard to an individual not indicated in subparagraph 1) of this paragraph.

2. Individual entrepreneurs applying a special tax regime for small business entities on the basis of a patent or a simplified declaration shall pay an individual income tax on income taxed under the specified special tax regimes in accordance with Chapter 77 of this Code.

3. The taxpayer pays an individual income tax calculated from the total profit of a controlled foreign company and (or) a permanent institution of a controlled foreign company according to the results of the tax period no later than ten calendar days after the deadline established by paragraph 3 of Article 364 of this Code.

The provisions of this paragraph do not apply to the individual income tax calculated from the total profit of controlled foreign companies and (or) permanent institutions of controlled foreign companies registered in states with preferential taxation.