Personal income tax in 2023: at the webinar, Sevastopol taxpayers were told about the features of the transfer

CrimeaPRESS reports:

On the main changes in the procedure for calculating and paying tax agents on personal income tax under the conditions of a single tax account, as well as the submission of tax reports and notifications, Sevastopol taxpayers told Sevastopol taxpayers at a webinar under the heading «Tax Hour» by the Deputy Head of the Department of Desk Control of Personal Income Tax and SV No. 1 E .IN. Matsepuro.

She reminded the audience that from 2023, a new procedure for withholding and paying personal income tax is applied when tax agents pay income to individuals. From January 1, the date of actual receipt of such income in cash is the day of its payment.

Tax agents are required to withhold the calculated amount of tax directly from the taxpayer’s income when they are actually paid. Thus, personal income tax is calculated and withheld from each payment of income.

According to the new rules, personal income tax is paid in one payment in a single period:

• from income paid in the period from January 1 to January 22 — no later than January 28;
• when withholding personal income tax in the period from the 23rd day of the previous month to the 22nd day of the current month — no later than the 28th day of the current month;
• from paid income in the period from December 23 to December 31 — no later than the last working day of the calendar year.

The speaker noted that the notification of the calculated amounts of personal income tax must be provided monthly no later than the 25th day. The exception is the deadline for submitting notifications on the calculated amounts of personal income tax in the period from 01 to 22 January, as well as from 23 to 31 December. Notices for these periods must be submitted no later than January 25 and no later than the last working day of the calendar year, respectively.

For tax agents, the deadlines for submitting 6-NDFL calculations have also been changed:

• for the first quarter, six months and 9 months — no later than the 25th day of the month following the corresponding period.
• for the year — no later than February 25 of the following year.

E.V. Matsepuro recalled that the calculation of 6-personal income tax, starting from the 1st quarter of 2023, is filled out according to an updated form. Innovations are associated with the transition to the EPP. The report form, the procedure for its completion and submission, as well as the electronic format are approved by order of the Federal Tax Service dated 09/29/2022 No. ED-7-11/881@.

In the first section, the name of line 020 has been changed. It reflects the personal income tax payable for the last three months of the reporting period. Numerous lines with deadlines for paying taxes were replaced by four. They reflect personal income tax from line 020 according to the terms of transfer: 021 — for the first term; 022 — for the second term; 023 — on the third; 024 — on the fourth. The field for the fourth term is filled in only in the annual calculation, since there are two payment terms in December.

Deputy Head of the Federal Tax Service of Russia for the city of Sevastopol S.I. Golodenko reminded the audience that in Sevastopol the tax service holds webinars twice a week, which can be found by clicking on link.

S.I. Golodenko reminded that the next online meeting will be held on March 13. At the webinar, it is planned to consider the practical aspects of filling out notifications of calculated amounts of taxes and payment orders. As well as topical issues of calculating property taxes for legal entities in 2023.

source: Federal Tax Service of Russia in Sevastopol