From January 1, 2023, the mechanism of settlements with the budget will change for Sevastopol businessmen
CrimeaPRESS reports:
The Federal Tax Service of Russia in Sevastopol notes: from the new year, all taxes and fees can be paid with one payment order. This payment procedure will greatly simplify the calculations with the budget for business: only one payment per month and only two details in the payment. The new simplified tax payment mechanism eliminates the situation in which one payer has both debts and overpayments on different payments.
How does it work?
Let us clarify that the mechanism for the new procedure for calculating the budget is determined by the Federal Law dated
- 03.02.2022 No. 263-FZ
- taxpayers — five working days before the due date for payment of taxes and advance payments;
- one payment per month no later than 02-th day, even if it is a payment, for example, after a quarter or a year;
- one balance of settlements with the budget (no need to submit applications for clarifications and offsets, including between the CCC and OKTMO);
- one day to make a decision on the return of a positive balance from a single tax account.
- .
The taxpayer transfers the total amount of taxes in a single tax payment (UTP). The taxpayer can transfer such a payment at any time convenient for himself, however, you should be aware that by 02 the date of each month must be transferred an amount sufficient to pay off tax liabilities for all taxes. The money sent as a single tax payment (STP) is accounted for on the Unified Tax Account of the taxpayer (UNT) and the tax service itself distributes the funds for the necessary taxes.
The law provides for the sequence of offsetting funds from the Unified Tax System: first, the amount of arrears is paid off (the amount of tax, fee or the amount of insurance premiums not paid within the period established by law), then the upcoming payments on taxes, contributions and fees, then debts for penalties, debts for interest and in Last but not least, fines. At the same time, in each group, the offset will begin with the amount that has been formed or must be paid earlier than others. If the deadlines for paying taxes, fees and contributions are the same, and the amount of the ETP is not enough to offset all obligations, the payment will be credited in proportion to the amounts of obligations in the appropriate sequence. A similar approach applies to penalties, interest and fines.
Organizations and entrepreneurs will have to submit to the tax service notifications of the calculated amounts . Upon notification, the tax service will determine how much funds and for which directions need to be credited.
The deadlines for sending the notification are as follows:
0001202207140062 payers of contributions — s and five working days before the due date for payment of contributions;
2022 personal income tax agents — no later than the 5th day of the month following the month of payment of income .
2022The form and format of the notification are approved by order of the Federal Tax Service 2022 dated ..1210 № ED-7-8/178@
If, after offsetting all necessary payments, the taxpayer has an overpayment, it can be returned to the current account or set off against future payments.
The introduction of such a tax payment mechanism will significantly simplify the payment of taxes and contributions for organizations and individual entrepreneurs due to a number of advantages:
one day to offset the positive balance of the single tax account;
2022
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