Tax Service of Sevastopol: from October 1, the rules for providing notifications change significantly

CrimeaPRESS reports:

Federal Law No. 389-FZ dated July 31, 2023 clarified the provisions of the Tax Code relating to the interaction of taxpayers with the tax authorities in the framework of the application of the Single Tax Account.

Changes to the provision of notifications of calculated amounts:

Now, in the notification of the calculated amounts of taxes, advances, contributions, the amount of tax payable can be indicated with a minus based on the explanations of the Federal Tax Service (letter of the Federal Tax Service of Russia dated July 10, 2023 No. SD-4-3/8716@).

Federal Law No. 389-FZ dated July 31, 2023 This norm was prescribed in the Tax Code. The changes will come into effect on October 1, 2023. A notification with “negative” values ​​is submitted to the tax service if the amount of the advance tax payment for the reporting period, calculated on an accrual basis, is less than the amount of the advance payment for the previous reporting period.

Control ratios for notifications are introduced:

For notifications from October 1, 2023, mandatory control ratios are introduced. The principle of their work will be the same as for tax returns or calculations. If the numbers in the notification «do not converge», the document will be considered not submitted in whole or in part. The tax service will report the discrepancies found, as in the case of declarations and calculations, in a protocol sent to the company or entrepreneur.

Income tax returns can be submitted twice a month:

In each of the notifications, you must indicate the amount of personal income tax withheld before the submission of the document. In the first (interim) notice for the month, which can be submitted before the 12th, you must indicate the amount of personal income tax withheld in the period from the 23rd of the previous month to the 9th of the current month. In the second notification (mandatory), which is due before the 25th day of each month, you must indicate the amount of personal income tax calculated in full for the period from the 23rd day of the previous month to the 22nd day of the current month inclusive.

The sequence of debiting money from the UNS when canceling the offset has been clarified:

In case of cancellation of the offset, the money from the UNS can be sent to pay taxes, debts on them, for which the payment deadlines have already come. First, the money from the EHC will go to pay for obligations with an already due date. The credits can then be used for future payments, starting with the lowest amount.

Insurance premiums received priority in writing off from the UNS, along with personal income tax:

In case of early delivery of a notice of the amount of calculated insurance premiums, the funds will be debited from the UNS without waiting for the 28th day of the month. Same as in the case of the NFDL. The amount used to pay off upcoming payments will be returned to the EPP if you need to pay debts that have already come due. In this case, the amount payable under the consolidated notice will be calculated taking into account the overpayment available on the single tax account.

Individual entrepreneurs are given the opportunity to use opportunities more widely «Personal account of an individual entrepreneur».

From October 1, individual entrepreneurs will be able to send notifications of calculated taxes, advance payments, fees, insurance premiums to the tax authority, signing them with an unqualified electronic signature of an individual. Any citizen can generate such a signature on their own online without visiting the tax service in the Personal Account of an individual. In the same way, individual entrepreneurs will be able to apply for disposal by offsetting against the fulfillment of the forthcoming obligation to pay tax. Previously, to provide such documents to individual entrepreneurs, a qualified electronic signature was required.

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

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