Tax Service of Sevastopol: how to avoid mistakes when submitting reports and paying taxes and contributions

CrimeaPRESS reports:

At the site of the Sevastopol Chamber of Commerce and Industry, specialists from the Office of the Federal Tax Service for the city of Sevastopol held a seminar for non-profit organizations (NPOs).

Head of the desk control department for personal income tax and social insurance No. 1, Victoria Zorin, reported on the main innovations in the calculation and payment of personal income tax and insurance premiums. The speaker recalled that from the beginning of 2023, a new procedure for withholding and paying personal income tax has been applied when tax agents pay income to individuals. From January 1, the date of actual receipt of such income in cash is the day of its payment. Tax agents are required to withhold the calculated amount of tax directly from the taxpayer’s income upon actual payment. Thus, personal income tax is calculated and withheld from each income payment,” noted the press service of the Federal Tax Service of Russia in Sevastopol.

According to the new rules, personal income tax is paid in one payment within a single period:

• c income paid in the period from January 1 to January 22 — no later than January 28;
• when withholding personal income tax in the period from the 23rd day of the previous month to the 22nd day of the current month — no later than the 28th day of the current month;
• from income paid in the period from December 23 to December 31 — no later than the last working day of the calendar year.

The speaker noted that monthly, no later than the 25th, it is necessary to provide notification of the calculated amounts of personal income tax and focused on ways to correct mistakes made for correct distribution of paid amounts to a single tax account (UTA).

Victoria Zorina brought to taxpayers new clarifications from the Federal Tax Service, set out in the letter of the Federal Tax Service dated June 20, 2023 No. BS-4-11/7761@according to which, personalized information about the heads of non-profit organizations who do not receive payments (if employment or civil law contracts have not been concluded) is not provided.

The head of the department for the provision of public services, Tatyana Zobkova, informed the assembled taxpayers that already in September-October, Sevastopol residents will begin to receive tax notices for the payment of property taxes and clarified that this year, in addition to the usual methods of receiving notices (by mail, through LC FL), they can receive directly through personal account on the State Services portal. She drew the attention of those gathered that in order to receive this method, it is necessary to send consent to connect, signed with an enhanced non-qualified electronic signature (to generate which you will need to install the “GosKlyuch” application). She clarified that the taxpayer also has the right to receive a tax notice on paper in tax authority either through MFC.

Tatyana Zobkova noted that you can pay taxes “in one click” — through “Personal account for individuals” on the Federal Tax Service website, in your personal account at EPGU, via QR code using the barcode placed on the notification. Payment can also be made through banking institutions, indicating the payment details or UIN specified in the notification — no later than December 1, 2023.

During the event, taxpayers learned about the benefits of using the interactive service of the Federal Tax Service of Russia «Information about debt», which will help citizens and organizations timely find out about the presence of debt and avoid the negative consequences of having a tax debt.

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