Tax Service of Sevastopol: clarification on the new mechanism for calculating the budget is a priority
Sevastopol business representatives received answers to questions related to the practical application of the new mechanism for paying taxes during a weekly meeting with the tax service on the electronic platform of the NGO «Sevastopol Fund for Supporting Business Entities».
The main topic of the webinar was issues related to the formation of the UNS balance and the concept of reserving amounts for future payments with an advance tax settlement system.
Head of the department for settling the state of settlements with the budget A.N. Krasnoperov spoke about the main innovations related to the issues of accounting and fulfillment of obligations in the context of the use of the UNS.
He clarified that the balance of the UNS is the difference between the total amount of transfers to the Single Tax Account and accruals. The balance can be: positive (when transfers are greater than accruals), negative (transfers are less than accruals) and zero (transfers are equal to accruals). In this case, the balance of the UNS may contain a reserved amount, that is, the amount of funds credited towards the fulfillment of the forthcoming obligation. He clarified that the reserved amount, as a rule, was formed in respect of advance payments made in 2022 for taxes that were not due as of 01.01.2023.
The taxpayer can reserve the amount on his own. For example, if you plan to provide an updated declaration. To do this, you need to submit an application for disposal by offsetting against the fulfillment of the upcoming obligation. If the positive balance of the UNS is less than the amount of tax indicated in the application, then the offset will be partially (within the limits of the positive balance on the UNS).
During the webinar, the issue of declaring citizens’ income for 2022, the timing and benefits of submitting a declaration in electronic form through an Internet service were also considered.
She clarified that in 2023, individuals who, in 2022:
- sold real estate owned less than the legally established period of ownership;
- received expensive gifts not from close relatives;
- won a small amount in the lottery;
- rented property or received income from foreign sources.
It is also necessary to provide a declaration to those citizens who received additional income in the past year without tax deduction, for example, rented out real estate.
She clarified that since 2022, there are rules according to which, in the event of the sale of real estate in the amount of up to 1 million rubles, and other property — up to 250,000 rubles a year, the taxpayer no longer needs to provide a 3-NDFL declaration.
N.B. Baluyeva recalled that individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons must also provide a mandatory declaration.
The declaration form was approved by order of the Federal Tax Service of Russia dated
Deputy Head of the Federal Tax Service of Russia for the city of Sevastopol S.I. Golodenko informed the audience that in March, webinars for Sevastopol taxpayers under the heading “Tax Hour” will be held 2 times a week so that entrepreneurs do not have unresolved issues related to the application of the single tax payment institution.
During the events, the specialists of the Department plan to pay special attention to practical examples of filling out documents and explain the most pressing issues of the current procedure for paying taxes and reporting. You can get acquainted with the planned topics for consideration and the planned dates of the events by going to
source: press service of the Federal Tax Service of Russia in Sevastopol
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