
Calendar of taxes and payments for December 2025.
Tax reporting
, December 15th
• TNF 400.00 - Declaration of excise tax + TNF 421.00 Calculation of excise tax for a structural unit
, December 22nd
• TNF 328.00 - Application for import of goods and payment of indirect tax
, December 31
• TNF 101.02 – Calculation of advance payments according to KPN
• TNF 911.00 – calculation of the patent value
Payments
, December 5th
• Individual income tax of a person engaged in private practice;
, December 22nd
• Excise tax/ excise tax for structural units;
• The amount of indirect taxes on imported goods within the EAEU.
, December 25th
• Individual income tax at the source of payments;
• Social tax;
• Social contributions for CSHI;
• OPV under GPH contracts;
• KPN at the source of payments;
• Payment for the placement of outdoor (visual) advertising;
• Fees for the use of radio frequency spectra;
• Payment for the provision of long-distance and (or) international telephone and cellular communications;
• Payment for the use of licenses for certain types of activities.