Theme: “Aksis” tax Taxpayers

Order of tax payment

Taxpayers pay excise taxes by adding current payments during the tax period.

To determine the amount of current payments for excise tax, taxpayers should report to the tax authority before the 10th day of the first month of the current tax period and the estimated amount of excise tax on excise goods for the current tax period. Provide information on the amount of excise tax calculated based on the rate.

The current excise tax is paid at the rate of one-third of the quarterly excise tax no later than the 25th of each month.

If the amount of excise tax calculated on the basis of the estimated volume of realization of excisable goods is reduced by more than 10% against the amount of excise tax payable to the budget for the tax period, the tax authority shall enact to recalculate the payments to the budget based on the actual amount of excise tax payable to the budget.
Payment of excise tax is carried out not later than the deadline for submission of invoices.

Payment of excise tax on imported goods is carried out within the terms established by customs legislation.

Excise tax on imported excisable goods, which must be stamped on excise stamps, is paid until excise stamps are removed.