Practical aspects of applying special tax regimes and paying taxes under the UNS were discussed in Sevastopol

By Stefania Novak On Фев 10, 2023

CrimeaPRESS reports:

The weekly column «Tax Hour» allows taxpayers to get answers to the most pressing questions related to the new mechanism for paying taxes using the Single Tax Account.

On February 9, the fourth webinar this year was held, at which Sevastopol residents learned about the main changes for taxpayers applying the simplified taxation system, as well as about the procedure for reducing tax liabilities on paid insurance premiums in connection with the introduction of the UNS.

Head of the Department of Cameral Control of Special Tax Regimes V.S. Pozhematkina noted that taxpayers who use the simplified tax system with the “income” object can reduce the amount of tax and advances by the amount of paid insurance premiums. She noted that in order to reduce tax liabilities under the simplified tax system and PSN, it is necessary to pay the amount of insurance premiums in a specific reporting tax period. Payment can be made in two ways.

The first method is used if payment is made by transferring funds using the ETP. In this case, it is necessary to submit an application for offsetting the amount against future payments of insurance premiums from the UNS in a specific tax period.

The second method is used if the payment is made by a payment order, from which it is possible to unambiguously determine the purpose of the payment, in this case, the insurance premium for the corresponding period (this is the status of the payer 02, KBK collection, OKTMO and tax period). In this case, the amount according to the payment document must not be less than the amount of the planned reduction in the advance payment under the simplified tax system for the corresponding reporting period. A positive balance of the UNS must be formed in the amount of at least each such planned reduction. The speaker drew attention to the fact that this method is suitable only for those taxpayers who transfer taxes and contributions in separate payments, that is, not a single notification on the ETP has yet been submitted.

Head of the department for settling the state of settlements with the budget A.N. Krasnoperov spoke about the main innovations related to the issues of accounting and fulfillment of obligations in the context of the use of the UNS.

He clarified that amendments to the rules for filling out payment orders in connection with the transition to the UNS, which come into force from 02 February, have been approved. Thanks to this, taxpayers should no longer have questions about how to fill out settlement documents for tax transfers.

A.N. Krasnoperov once again reminded the audience that all relevant explanations are contained on the promo page of the official website of the Federal Tax Service of Russia.

Deputy Head of the Federal Tax Service of Russia for the city of Sevastopol S.I. Golodenko reminded that the next webinar will be held on 16 February from . to 11., within which questions will be considered application of the UNS, as well as issues related to the practical aspects of calculating property taxes in the 2023 year.

During the event, the participants had the opportunity to ask questions to the specialists of the Federal Tax Service of Russia for the city of Sevastopol and receive detailed explanations and recommendations.