Tax Service of Sevastopol: aspects of providing notifications on property taxes clarified at the webinar

CrimeaPRESS reports:

On the eve of April 25, the deadline for submitting notifications of calculated amounts, specialists from the Department of the Federal Tax Service of Russia for the city of Sevastopol answered questions from taxpayers and discussed the main nuances of filling out the reporting form.

Andrey Khabarov, deputy head of the office control department in the field of property taxation, recalled that if the legislation on taxes and fees provides for the transfer of taxes before submitting a tax return or the obligation to submit it is not established by the Tax Code, taxpayers send a notification to the tax authority about the calculated amounts taxes, advance payments on taxes, fees, insurance premiums. Such a notice shall be submitted at the place of registration no later than the 25th day of the month in which the deadline for payment of the relevant taxes, advance payments on taxes is established. The earliest deadline for submitting a notice of the calculated amounts of property taxes for the 1st quarter is April 25, 2023.

Andrey Khabarov clarified that a feature of the calculation of property taxes is the absence of the obligation for taxpayers to submit tax declarations for transport, land taxes and property tax of organizations in terms of objects of taxation belonging to them, the tax base for which is determined as their cadastral value.

Organizations are independently required to calculate and pay advance payments and taxes within the time limits established by law — for the 1st quarter of 2023 — no later than April 28.

The speaker stressed that it is mandatory to provide a notification of the calculated amounts, since the payment of advance payments on property taxes for the reporting periods of 2023 is not accompanied by the submission of tax declarations (calculations) to the tax authorities, and without notification such advance payments cannot be distributed according to the details KBK and OKTMO to the budgets of the constituent entities of the Russian Federation and municipalities at the location of the objects of taxation.

The speaker clarified that detailed information on the Single Tax Account is available on promo page website of the Federal Tax Service of Russia. On the promo page, among others, there are recommendations for filling out and providing notifications when calculating taxes on property of organizations.

During the webinar, Dmitry Zhukov, Deputy Head of the Desk Inspection Department, spoke to the audience, who highlighted in detail the problematic issues that arise when generating VAT reports for transactions with traceable goods.

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