Krympress reports:
Specialists of the Federal Tax Service of Russia in Sevastopol at the webinar told taxpayers about the aspects of the provision of annual tax reporting, the application of the progressive taxation scale for personal income tax, the provision of a declaration of income for 2024 and the application of cash registers in 2025.
Anna Minkina, head of the office control in the field of property taxation, told the students about the features of the submission of a property tax on the property of organizations for 2024. In the declaration, only objects are reflected, taxable at an average annual cost. Organizations in which all real estate is subject to cadastral value are not provided with a declaration. Also, payers who use a simplified taxation system in the reporting period do not submit the declaration.
She emphasized that in relation to the property indicated in the declaration of property, a notification of the calculated amounts of taxes for the 4th quarter of 2024 does not need to be submitted. If the organization on objects taxed by average annual value will present in addition to the declaration a notification for them for the same quarter, then this will cause duplication of accruals and can lead to debt.
Anna Minkina drew attention to the importance of the correct calculation of advance payments and clarified that the amount of advance payment is calculated as ¼ of the tax rate and the average value of the property for the period. Incorrect calculation of advance payments often leads to the underestimation of the calculated obligations and leads to the calculation of penalties.
The speaker drew the attention of the listeners of the webinar that for real estate, where the tax base is the cadastral value, the organization must provide a notification of the calculated taxes for the 4th quarter of 2024 no later than February 25. It is necessary to pay property tax calculated both by the declaration and notification no later than February 28, 2025. At the same time, if the organization has objects taxed both at the average annual and cadastral value, then on the term of February 25, a declaration is provided for the average annual value and notification by cadastral value.
Victoria Zorina recalled the head of the desktop control of personal income tax and CB No. 1 that from the new year, in the taxation of individuals of individuals, a new personal income tax scale has been applied. For the main income (wages, income under civil law contracts, from rent, income of individual entrepreneurs on the general taxation system), five rates are used: 13, 15, 18, 20 and 22%. And for income from the sale of property and operations with securities, dividends, insurance payments, interest on deposits, only two rates: 13% within 2, 4 million rubles and 15% of the amount exceeding this value.
Victoria Zorina spoke about the deadlines for the provision of notifications about the calculated amounts and transferring tax on income of individuals. In order for the tax paid to be correctly enrolled in the CPE, employers need to submit a notification twice a month: until the 25th day — by personal income tax, which was withheld from the 1st to the 22nd of the current month; And until the 3rd of the personal income tax, which was held from 23 to the last number of the previous month. If the payment of the advance and 2 parts of wages falls on the period from the 1st to the 22nd of the 22nd, one notification per month is provided. The speaker emphasized that notifications must be provided and clarified until the date of reporting for the corresponding period.
Natalya Balueva, head of the desktop control of the personal income tax and SV No. 2, recalled that from January 1, a declaration campaign for citizens on income received in 2024, which will last until April 30 inclusive. The speaker clarified that filling out a 3-NDFL declaration is easiest online In the personal account of the taxpayer. And also focused in what cases the citizen needs it without fail provide a declarationIn what cases is not required to submit a declaration.
The head of the operational control department, Peter Udovichenko, covered the current issues of the use of cash registers in 2025. From January 1, 2025, the USN payers who pay VAT at a special rate of 5% or 7% should indicate VAT rates in cash receipts. However, if the developers of the CCP do not have time to provide updated CCP software containing special VAT rates in the cash receipt, then users of such CCPs can temporarily continue to form cash receipts according to the previous rules using the details “The amount of the calculation of the check without VAT” (TEG 1105 ) and the “sum of calculations without VAT” (TEG 1183) before the release of the corresponding update. In this case, the calculation amount should include VAT at special rates (5% or 7%).
Get acquainted with speakers and record Webinar conducted You can The official page of the Federal Tax Service of Russia in Sevastopol «VKontakte.»
Source: press service of the Federal Tax Service of Russia in Sevastopol
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