Sevastopol Tax Service: The public council discussed issues requiring special attention

Krympress reports:

In the Federal Tax Service of Russia in Sevastopol, a meeting of the Public Council was held. The meeting discussed the results of the declaration campaign of 2024 and the prospects of the current year, the features of the payment of property taxes by legal entities, as well as important changes in the field of settlements with consumers.

Natalya Balueva, head of the desktop control of the personal income tax and CB No. 2, noted that according to the results of the previous declaration campaign, there is an increase in the reported reporting in the form of 3-personal income tax by 13%. In total, 35.7 thousand declarations were provided with taxpayers. The amount of income tax revenues amounted to 431 million rubles. Most often, the Sevastopol residents declared income from the sale of property (48%), income for property rental (14%), declarations that provided notaries, lawyers and individual entrepreneurs using the general taxation system (11%).

Natalya Balueva reminded members of the public council that the declaration campaign is currently ongoing, which is ending on April 30. She clarified the categories of citizens who should provide declarations Without fail, she recalled that penalties are provided for failure to submit a report in the form of 3-NDFL. According to the Federal Tax Service of Russia in Sevastopol, on the basis of information received as part of information exchange from registering bodies, 10.4 thousand transactions were identified, by which citizens are obliged to provide a report in the form of 3-NDFL in 2025.

The speaker noted that a lot of Sevastopol residents are represented by declarations In order to return the tax from the budget. According to the results of the campaign of last year, 28.7 thousand Sevastopol residents took advantage of this right. Most declarations are provided in property and social deductions. The average inspection period in 2024 in Sevastopol was 7 days.

Currently implemented the possibility receipt of deduction in a simplified manner. In this way, you can get social tax deductions for treatment, physical education services, training, on pension contributions under non-state pension contracts, on insurance premiums of voluntary life insurance and others. Receiving information directly from suppliers of primary information allows you to provide social tax deductions proactively by minimizing the labor costs of both suppliers of information and taxpayers to collect supporting documents, filling out and submitting to the tax authority of the tax return on personal income tax. Currently, the growth rate of deductions in a simplified manner is 1.7 times to the level of last year. The greatest growth is noted by deductions for medical and fitness services.

Natalya Balueva drew attention to the fact that a tax deduction for sports is provided only if an organization or individual entrepreneur providing physical education services is part of Special listposted on the official website of the Ministry of Sports of the Russian Federation.

Andrei Khabarov, deputy head of the office control department in the field of property taxation, covered issues related to property taxes by legal entities in Sevastopol. The speaker clarified that the law of the city of Sevastopol dated November 26, 2014 No. 80-SS provides for a phased increase in tax rates in relation to commercial real estate. In 2024, the rate for legal entities for such objects was 1.3%, from 2025 — 2% of the cadastral value. The rate applies to premises in buildings included by the order of the Department for Land and Property Relations in the “List of property of property specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, in respect of which the tax bases is determined as the cadastral value for tax periods”. Check information about the inclusion of the object in the specified list on Sevastopol government website.

The head of the operational control department, Pyotr Udovichenko, recalled that from March 1, the procedure for calculating with consumers in the field of catering: now, during the calculations, the personnel of the public catering establishment must first form a cash receipt, and after that accept payment. The Federal Tax Service of Russia has issued recommendations that you can get acquainted with By link or in a special section «Control and cash technology» On the website of the Federal Tax Service of Russia. Also on the site there is a presentation for catering on the formation of cash receipts.

Pyotr Udovichenko emphasized that the introduction of a new order of calculation is aimed at reducing the level of shadow turnover in the field of catering. New rules will help to systematize the calculation process and reduce the risk of fines for violation of cash discipline. Members of the Public Council Dmitry Garkusha and Tatyana Krivolutskaya came up with the initiative of the seminar, during which informative cases on the rules of calculations with consumers, taking into account the legislative innovations, will demonstrate to entrepreneurs of the catering.

The chairman of the Public Council at the Federal Tax Service of Russia for Sevastopol Pavel Lebedev summed up the meeting and noted the current constructive dialogue with the tax service.

The head of the department of the Federal Tax Service of Russia for Sevastopol Alexei Grave noted the contribution of members of the public council to the work of the department and noted that it was as a result of active interaction and feedback that the tax service finds decisions and methods of how to become better and more efficient.

Source: press service of the Federal Tax Service of Russia in Sevastopol

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