How do you put together a tax calendar?
Missing a deadline leads to late payment interest. Seven steps to a one-page tax calendar and a café example.
A tax calendar is a one-page table: which tax, when the return is due and when the payment is due. The simpler it is, the better it works.
How is the calendar put together?
- Write down all your taxes. Determine which taxes your company pays and for which ones it acts as a tax agent.
- Assign a tax period to each. One tax may have a monthly period, another a quarterly or annual one.
- Write the filing and payment deadlines separately. They do not always fall on the same day. Take the deadlines only from the current version of the Tax Code.
- Include advance payments too. For some taxes, payments are made in advance during the year.
- Set a reminder a few days before the deadline. On the last day, the internet or the electronic digital signature (EDS) may fail.
- Assign a responsible person. Write down who is responsible for each row.
- Update it at the start of every year. The law changes, the company grows, and its tax regime may change.
Example: what does the calendar look like for Lola's café?
Lola opened a small café and, together with her accountant, drew a table with these columns:
| Tax or return | Tax period | Filing deadline | Payment deadline | Reminder date | Responsible |
|---|
In the first column, every tax the café pays and every return it files was written as a separate row: both the payroll-related taxes and the café's own taxes. The accountant filled in the periods and deadlines with exact dates from the current version of the Tax Code. The reminder date was set three days before each deadline.
The table was then copied into the phone calendar. Now, before each deadline, both Lola and the accountant receive a reminder.
Test yourself
5 questions on this topic: pick an option or reveal the answer.
"Chorsu tekstil" hired a foreign engineer. Under Article 30 of the Tax Code, an individual is recognised as a tax resident if, in any consecutive 12-month period beginning or ending in the tax period, he or she was actually present in Uzbekistan for more than how many calendar days in total?
"Bodomgul servis" LLC was state-registered on 10 December 2026. Under Article 73 of the Tax Code, what is its first tax period for taxes whose tax period is the calendar year?
"Kumush ip" LLC accrued a dividend of 40 000 000 soum to its participant Malika Rustamova, a resident of Uzbekistan, on her share in the charter capital (the LLC does not issue shares; Malika does not belong to a special category granted a tax benefit). Under the Tax Code, how much personal income tax is withheld from this dividend?
In a pre-audit analysis, the tax authority found a discrepancy in the return of "Sayhun mebel" and sent a notice to its personal account to make a correction. Under the Tax Code, within what period from the day the notice is received must the company submit an amended return or an explanation of the discrepancy?
Unless the Tax Code provides otherwise, what is the limitation period within which the tax authority may carry out a tax audit or send a demand to pay off a tax debt?
Answered: 0 / 50 of 5 correct
All tests →See also
Sources
- Tax Code of the Republic of Uzbekistan · tax period, filing and payment deadlines for each tax; check the current version
- Example · prepared by the author