Procedure and deadlines for paying tax under AUSTS?

• The tax period under AUSTS is a calendar month.

• No later than the 7th day of the following month, you should check whether the bank has correctly categorized the transactions on the basis of which the tax will be calculated.

• The tax is calculated by the tax authority. A notice of the need to pay it will be received no later than the 15th day of the month following the reporting month (tax period).

• The tax must be paid no later than the 25th day of the month following the reporting month (tax period).