At a webinar, Sevastopol entrepreneurs were told about the mechanisms for settlements with the budget in 2024
At the webinar, specialists from the Federal Tax Service of Russia for the city of Sevastopol told Sevastopol taxpayers about changes in taxes in the conditions of application of the Unified Tax Code and clarified what electronic services can be used to submit an income statement and renew an enhanced qualified electronic signature (ECES).
Head of the desk control department in the field of property taxation Anna Minkina told listeners that changes to the Tax Code came into force on January 1, according to which the reporting deadlines have changed. A corporate property tax return for 2023 must be submitted no later than February 26, 2024 (including holidays).
The speaker clarified that the declaration is submitted only in relation to real estate, the tax base for which is determined based on the average annual cost. She emphasized that in relation to the real estate objects indicated in the declaration, notification of the calculated amounts of taxes and advance payments for the 4th quarter of 2023 is not required to be submitted to the tax authorities.
In relation to real estate objects, the tax base for which is determined based on the cadastral value, taxpayers are required to provide the tax authority at the place of registration with a notification of the calculated amounts of taxes and advance payments for the 4th quarter of 2023 no later than February 26.
At the same time, the deadline for paying corporate property tax, calculated both according to the declaration and the tax notice, is the same and falls on February 28.
Anna Minkina emphasized that since the new year, the acceptance of notifications based on orders for the transfer of funds for payment of payments to the budget system of the Russian Federation sent by payers to a bank with status “02” has been stopped.
Head of the office control department of personal income tax and SV No. 1 Victoria Zorina reminded that the deadlines for providing notifications of calculated amounts and transferring personal income tax have changed since the new year.
Now income tax is calculated for the periods: from the 1st to the 22nd of the month and from the 23rd to the last day of the month. Personal income tax must be paid in 2024 on the following payment dates: the 28th — for tax that was withheld from the 1st to the 22nd of the current month; The 5th day is for tax that was withheld from the 23rd to the last day of the previous month.
In order for the paid tax to be correctly credited to the Unified Tax Service, employers must submit a notification twice a month: before the 25th — for personal income tax, which was withheld from the 1st to the 22nd of the current month; and until the 3rd — for personal income tax, which was withheld from the 23rd to the last day of the previous month.
Victoria Zorina also clarified that the calculation in form 6-NDFL for 2023 is provided no later than February 26, 2024 (including weekends) and this report must be submitted in the form as amended Order of the Federal Tax Service of Russia dated September 29, 2022 No. ED-7-11/881@. The speaker said that for the 1st quarter of 6-NDFL it is necessary to provide a report according to the new form approved by order of the Federal Tax Service of Russia dated September 19, 2023 No. ED-7-11/649@.
Victoria Zorina also focused on aspects of filling out insurance premium calculations. She reported that By Order of the Federal Tax Service of Russia dated September 29, 2023 No. EA-7-11/696@ Changes have been made to the report form, the procedure for filling it out and the format for submitting it electronically. The report must be submitted no later than January 25.
Head of the office control department of personal income tax and SV No. 2 Natalya Balueva reminded that on January 1, a declaration campaign for citizens on income received in 2023 began, which will last until May 2 inclusive.
The speaker clarified that the easiest way to fill out the 3-NDFL declaration is online in the taxpayer’s personal account. She also focused on in what cases a citizen must provide a declarationand also clarified in which cases it is not required to provide a declaration.
Head of Information Security Department Maxim Tsygankov called on organizations and individual entrepreneurs to take advantage of the personal account line service and re-issue a qualified electronic signature without a personal visit to the tax service.
The speaker clarified that if certain conditions are met, the procedure for re-issuing UKEP is very simple and takes only a few minutes. To do this, you need to log into the personal account of a legal entity or individual entrepreneur using a certificate previously received from the tax authority, and through the “reissue electronic signature certificate” tab, begin the procedure by signing an application for the issuance of a new certificate of the current UKEP.
Maxim Tsygankov informed Sevastopol taxpayers that the Department has created a telegram channel УЦ9200, by subscribing to which you can learn all aspects of obtaining and renewing an electronic signature.
Department specialists clarified that to get acquainted with the presentations of specialists and recording of the webinar possible at official page of the Federal Tax Service of Russia for the city of Sevastopol «In contact with».
source: press service of the Federal Tax Service of Russia in Sevastopol