Tbilisi LLC sells car spare parts and also renders the car repair service. The company did not have business transactions before 2015 year. In 2015 he made the following transactions:

1 Delivered goods for 90,000 GEL (cost is 40,000 GEL)

2 Delivered service free of charge market price is 1900 GEL

3 Rendered service to interrelated party for 1,100 GEL, market price 2,500 GEL.

4 Paid food and hotel costs for guests 1,700 GEL

5 Dividend income received from Subsidiary 17,600 GEL

6 Gross salary cost accrued to the employees 19,100 GEL, only 9100 is paid

7 Rendered car repair service to his employees free of charge market price is 7,100 GEL

8 Purchased a land plot for 4,600 GEL

9 Sold the land plot for 8,400 GEL

Questions: A. Calculate Corporate Income Tax (CIT) of Tbilisi LLC for 2015.

B. Indicate the dates for filing CIT return for 2015 and payment deadlines for 2015 CIT liability