CrimeaPRESS reports:
Sevastopol taxpayers heard detailed explanations on this issue at a webinar held by employees of the Department of the Federal Tax Service of Russia for the city of Sevastopol on March 23, 2023.
As a reminder, starting from the new year, taxpayers will learn answers to topical issues related to the practical aspects of paying taxes in the conditions of applying the UNS in a weekly online mode. Anton Yurin, Deputy Head of the Desk Control Department for Special Tax Regimes, reminded the audience that the current legislation allows individual entrepreneurs applying special tax regimes of the simplified tax system and PST to reduce the amount of tax (advance payments) by the amount of insurance premiums— noted in the press service of the Federal Tax Service of Russia in Sevastopol.
According to the expert: this can be done in one of two ways.
- If the taxpayer transfers funds on account of the payment of insurance premiums indicating the BCC of the UNP, then the algorithm of actions is as follows. It is necessary that a positive balance of the UNS be formed in an amount sufficient to pay contributions. It should be noted that the funds for the payment of insurance premiums must be transferred no later than March 31, 2023. Next, you must submit an Application for the disposal of the amount of funds in the manner prescribed by Article 78 of the Tax Code (KND form 1150057). The application will determine that a specific amount in the EPP should be directed specifically to the payment of insurance premiums. In this case, the tax authority will count this amount as payment of fixed contributions in the corresponding billing period under the simplified tax system, and insurance premiums will reduce the tax.
- The second reduction option provides that the taxpayer can pay fixed insurance premiums by a payment order to the CCC of insurance premiums. In this case, there is no need to submit an Application for disposal of this money.
Anton Yurin specified that one can also take advantage of the service ««. The service has new life situations: «Paying fixed insurance premiums» and «Paying advances instead of filing a notification.»
The speaker clarified that in 2023, the deadlines for submitting annual reports for taxpayers applying the simplified tax system have changed — legal entities must submit a declaration no later than March 27, and individual entrepreneurs on April 28.
The webinar also addressed an issue that taxpayers were asked to highlight during previous events.
Yulia Belostotskaya, Deputy Head of the Federal Tax Service of Russia for the city of Sevastopol, highlighted the issue of risks in the activities of the campaign, which may be the basis for an on-site inspection.
She clarified that when deciding on the need for an on-site audit, the Federal Tax Service uses the Concept for planning on-site tax audits (Order of the Federal Tax Service of Russia ). Guided by this order, not only the tax service, but also the taxpayers themselves can independently assess the risks of appointing an on-site tax audit according to the twelve criteria established by the Federal Tax Service. These include, among others: low tax burden; unprofitable activity for two or more years; a large percentage of VAT deductions; the excess of the growth rate of expenses over the growth rate of income; wages per employee are less than the industry average.
She reminded the audience that a service is available on the website of the Federal Tax Service of Russia which will help assess both your own risks and the risks of your counterparties.
Svetlana Golodenko, Deputy Head of the Federal Tax Service of Russia for Sevastopol, recalled that the Federal Tax Service of Russia has developed a convenient chat bot «”, which will help to provide a notification of the calculated amounts without errors. The electronic assistant offers assistance in the context of two client scenarios: how to fill out and how to submit a notification.
Comments are closed.