Federal Tax Service of Russia for the city of Sevastopol: about changes in the Unified Tax Service
CrimeaPRESS reports:
Employees of the Federal Tax Service of Russia for the city of Sevastopol spoke about changes to tax legislation and reminded about the payment of property taxes.
The head of the department of desk control of special tax regimes, Veronika Pozhematkina, brought to the attention of entrepreneurs information about changes related to the procedure for reducing the tax under the simplified tax system “income” on the amount of insurance premiums. The speaker clarified that the changes were made by Federal Law No. 389-FZ dated July 31, 2023. If previously contributions to reduce tax under the simplified tax system “income” were taken into account upon payment, then with the adoption of new provisions in the Tax Code, the tax is reduced by contributions payable in the corresponding tax period, regardless of the date of payment,” noted the department’s press service.
Veronika Pozhematkina drew the attention of webinar listeners that contributions that must be paid in the current year reduce the simplified tax system — “income” of the current year, even if the last day of the year (December 31) falls on a weekend, and the deadline for paying these contributions is postponed to the first working day next year. At the same time, an additional contribution of one percent of income over 300,000 rubles reduces advances/tax not for the period for which it is paid, but for the period in which it is payable (remember, the deadline for its payment is July 1 of the next year), that is, the tax of the next year.
The speaker, using numerical examples, showed taxpayers the mechanism for reducing contributions and answered questions from listeners. The head of the department of desk control in the field of property taxation, Anna Minkina, reminded the audience about the ongoing campaign for payment of property taxes. The speaker noted that citizens have already begun to receive tax notices, which contain calculations of property taxes for 2022. She drew the attention of the audience to the fact that for calculating the tax, the cadastral value is used as the tax base for the second year, so the tax is paid with a reduction factor of 0.4. Anna Minkina clarified that if a tax notice is not received before November 1 of the current year, you must contact the tax authority or the MFC, or inform the tax service through the Internet service “Taxpayer Personal Account for Individuals”, or through the Internet service of the Federal Tax Service of Russia “Contact in the Federal Tax Service of Russia.» Information on all aspects of paying property taxes can be found on the 2023 Tax Notice promo page.
The speaker noted that from this date, individual entrepreneurs will be able to send notifications of calculated taxes to the tax authority, signing them with a non-qualified electronic signature. Federal Law No. 389-FZ of July 31, 2023 introduces control ratios for notifications, failure to comply with which the document will be considered not submitted in whole or in part. The tax service will report any discrepancies found, as in the case of declarations and calculations, in a protocol sent to the company or entrepreneur.
In addition, personal income tax notifications can be submitted twice a month. Each notification must indicate the amount of personal income tax withheld before submitting the document. In the first (interim) notice for the month, which can be submitted before the 12th, you must indicate the amount of personal income tax withheld in the period from the 23rd of the previous month to the 9th of the current month. In the second notification (mandatory), which is submitted by the 25th of each month, you must indicate the amount of personal income tax calculated in full for the period from the 23rd of the previous month to the 22nd of the current month inclusive. The speaker emphasized that providing 2 notifications is the right of the taxpayer, and the decision to provide notifications 2 times a month is made at the request of the taxpayer.
The speaker recalled that the Federal Tax Service of Russia operates a convenient chatbot “Unified Tax Assistant”, which will help provide notification of calculated tax amounts without errors, and you can find the assistant on the “All about Unified Tax” promotional page. Specialists of the Department answered questions from taxpayers and clarified that all information based on the results of the webinars must be posted in the regional block of the official website of the Federal Tax Service of Russia and in the VKontakte group “My Business” with the publication of a video recording of the event and presentation materials.
source: press service of the Federal Tax Service of Russia in Sevastopol
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