Tax Service of Sevastopol: in December, tax agents must submit notifications of calculated amounts in a special manner

CrimeaPRESS reports:

In December 2023, tax agents must file two notifications of assessed personal income tax amounts.

Let us remind you that organizations and entrepreneurs who are tax agents for personal income tax must notify the tax service of the calculated and withheld tax amounts. As a general rule, a personal income tax notification is submitted no later than the 25th day of the current month for the period from the 23rd day of the previous month to the 22nd day of the current month, and for the period from December 23 to 31 — no later than the last working day of the year.

Therefore, in December 2023, tax agents must submit notices and pay tax within the following deadlines:

• no later than 12/25/2023 – for the period from 11/23/2023 to 12/22/2023 (period code 34/03), payment due no later than 12/28/2023;
• no later than 12/29/2023 – for the period from 12/23/2023 to 12/31/2023 (period code 34/04), payment due no later than 12/29/2023.
• If the advance for December is paid between the 16th and 24th, then personal income tax on the advance must be included in the notification for the period from November 23 to December 22, since December 23 and 24 are days off.

If the employer decides to pay employees for December ahead of schedule on December 29, then personal income tax must be included in the notice for the period from December 23 to 31.

And if the payment for the second half of the month falls on the period from January 9 to January 15, 2024, the notification will be submitted already in 2024.

In case of payment in December 2023 as part of a single tax payment of insurance premiums, calculated for Decemberin order to offset the specified amounts against the fulfillment of the obligation to pay insurance premiums, it is also necessary to provide a notification and indicate in it the reporting period code “34/3”.

To offset contributions, the following must be taken into account:

• the Unified Tax Service must have a positive balance of at least the amount of contributions. If there are not enough funds, contributions will be credited only partially — within the limits of the balance on the Unified Tax Service;
• If you submit a notification for the payment of insurance premiums and personal income tax, or if you simultaneously submit a notification for personal income tax and the DAM form, then the personal income tax will be offset first.

We draw the attention of taxpayers that starting from 2024, new deadlines for submitting a notification of withheld personal income tax and, accordingly, paying the tax:

• for the period from the 1st to the 22nd — the notification is submitted no later than the 25th, and the single tax payment is made before the 28th;
• for the period from the 23rd to the last day of the month — no later than the 3rd day, and the single tax payment is made before the 5th day;
• for the period from December 23 to December 31 — the deadlines for submitting the notification and paying the tax are the same — no later than the last working day of the year.

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

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