Tax authorities of Sevastopol clarified the mechanism for reducing taxes and the deadlines for sending claims for payment of debts

CrimeaPRESS reports:

Employees of the Federal Tax Service of Russia for the city of Sevastopol held a webinar, which highlighted the issues of greatest interest to taxpayers.

Anton Yurin, Deputy Head of the Desk Control Department for Special Tax Regimes, brought to the attention of entrepreneurs new clarifications from the Ministry of Finance of the Russian Federation on how taxpayers applying special tax regimes in 2023 will be able to reduce taxes on paid insurance premiums. The speaker noted that the following rule applies to an entrepreneur applying the patent taxation system. If an IP receives a patent in 2023, he can reduce the cost of the patent by the amount of insurance premiums paid in the same year. You can reduce the cost both during the validity of the patent, and before or after obtaining it, the main thing is that the contributions are transferred in 2023— noted in the press service of the department.

Anton Yurin noted that decrease the amount of tax under the simplified tax system is possible, both by paying insurance premiums for the CBC of a single tax payment and by submitting an application for a offset against the fulfillment of the forthcoming obligation to pay fixed insurance premiumsand indicating the BCC of insurance premiums in the payment order in the presence of a positive balance of the UNS.

Alexey Lapshin, Deputy Head of the Procedural Debt Collection Department, said that in accordance with Decree of the Government of the Russian Federation of March 29, 2023 No. 500 “On measures to settle debts in the payment of taxes, fees, insurance premiums, penalties, fines, interest established by the Tax Code of the Russian Federation in 2023” the deadlines for submitting claims for the payment of tax debts and applying disciplinary measures have been extended.

According to the document, in 2023 the deadline for submitting claims and applying disciplinary measures may be increased, but not more than by six months. The speaker explained that the requirements submitted in April will be subject to longer deadlines for their execution (up to 1 month instead of 8 days).

Before making demands, users of personal accounts and those who interact with the Federal Tax Service via telecommunication channels will be sent certificates with a breakdown of the total amount of debt by type of tax and the timing of their payment. Thus, it will be possible to verify the data on your transactions with the information of the tax authority and pay the debt, if it is confirmed. For example, if an error is identified, you can submit a correct notice of advance payments or apply for a search for a payment. At the same time, the tax authorities will make decisions on recovery only after confirming the correctness of the taxpayer’s negative balance.

During the webinar, invited experts who configure, install and maintain the 1C: Accounting and VLIS systems showed the practical implementation of a new mechanism for paying taxes using the UNS in specific accounting systems.

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