Sevastopol Tax Service: The campaign of the declaration of citizens' income is completed

Krympress reports:

During the event, the specialists of the Federal Tax Service of Russia in Sevastopol also clarified aspects of the application of special tax regimes and talked about the application of a progressive scale for individual income.

Irina Smalchenko, deputy head of the office control department of the personal income tax and CB No. 2, recalled that the deadline for submitting a declaration of income in form 3-NDFL for 2024 is expired.

The speaker clarified that if the taxpayer does not declare Certain types of income And he will not pay the tax, it may encounter negative consequences, which include:

• additional tax during the desk tax audit on the basis of the information available to the tax authorities (paragraphs 1.2 of paragraph 1 of Article 88 of the Tax Code of the Russian Federation);
• the application of penalties for failure to submit a declaration within the prescribed period of up to 30% of the amount of unpaid tax (Clause 1 of Article 119 of the Tax Code of the Russian Federation);
• the application of penalties for non -payment or incomplete payment of taxes up to 20% of the amount (clause 1 of article 122 of the Tax Code of the Russian Federation);
• Foam accrual for each calendar day of delay.

Irina Smalchenko recommended Pass the surveywhich will help to determine whether it is necessary to submit a declaration, and fulfill its obligations to provide reports in terms of no later than April 30, 2025.

Anton Yurin, deputy head of the office control department of special tax regimes, recalled that reduced taxation rates for taxpayers applying a simplified taxation system (simplified tax system) continue to operate in Sevastopol in 2025. If the object of taxation is “income”, the rate of 4% applies (and for certain types of economic activity — 3%). For taxpayers who have selected a single agricultural tax as a method of taxation, the rate is 2%. If the taxpayer applies the simplified tax system with the taxable object of income reduced by the amount of expenses, the tax rate of 10% is determined (for certain types of income — 5%).

The speaker recalled that from January 1, payers, Using the simplified tax system, When reached an income of 60 million rubles, they become payers of value added tax. At the same time, you can choose either the use of the general calculation and payment of VAT with a rate of 20% (10% for certain types of goods and services), or use low rates. The VAT rate depends on the amount of income received and is 5% (if income is received up to 250 million rubles) or 7% (up to 450 million rubles).

Anton Yurin introduced the audience to the taxation regime — AutoS. The speaker emphasized that the transition to this system is carried out on a voluntary basis, and the essence of the automated system is that the tax service takes on taxes. A car representative will be able to apply a small business, whose annual income does not exceed 60 million rubles, the number of employees — up to 5 people. At the same time, the businessman must have settlement accounts only in authorized banks and pay salaries only in non -cash form.

Victoria Zorina, the head of the desktop control of the personal income tax and CB No. 1, recalled that five rates are applied by five rates for the main income (wages, income from lease, income of individual entrepreneurs on the general taxation system): 13, 15, 18, 20 and 22%. And for income from the sale of property and operations with securities, payments of dividends, insurance payments, interest on deposits, only two rates: 13% — within 2.4 million rubles and 15% from the amount exceeding this value.

The speaker reminded of about the deadlines for the provision of notifications of the estimated amounts and transfer taxes on income of individuals and insurance premiums.

During the webinar, Victoria Zorina recalled that the interdepartmental commission for counteracting illegal employment, which also includes the Office, is actively working in Sevastopol. She called on to observe the rights of employees and bring labor relations with each employee in accordance with the norms of the current legislation, without subjecting herself to the risk of liability established by law.

WITH Write webinar You can familiarize yourself with The official page of the Federal Tax Service of Russia in Sevastopol «VKontakte.»

Source: The press service of the Tax Service of Sevastopol

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