Tax Service of Sevastopol: payment of advance payments for «simplifiers» in the context of the use of the UNS
CrimeaPRESS reports:
Since 2023, a new tax payment mechanism has been applied for all taxpayers in the country — the transfer of payments to a single tax account (UNT).
The UNT is replenished with the Single Tax Payment (UTP) before the tax payment deadline. The amount received is distributed among the obligations of the taxpayer.
For the convenience of taxpayers, the terms for paying taxes and reporting have been unified.
As part of the application of the UNS, taxpayers using the simplified taxation system now submit their annual declaration no later than March 25 for organizations and April 25 for individual entrepreneurs. Tax at the end of the calendar year must be transferred no later than March 28 and April 28, respectively.
In addition, during the year, «simplifiers» must transfer advance payments if income is received in the reporting period.
Let us clarify that in accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation (TC RF), advance payments are transferred no later than the 25th day of the first month following the expired reporting period. And the reporting periods are specified in article 346.21 of the Tax Code of the Russian Federation — this is the first quarter, six months and nine months. Based on this, advances on the simplified tax system must be transferred no later than April 25, July 25, October 25, respectively. In 2023, all these dates fall on working days, so the payment deadlines are not postponed.
In accordance with paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, taxpayers who apply the simplified tax system and have chosen income as an object of taxation can reduce the amount of tax (advance tax payments) calculated for the tax period by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance by case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period.
In order to reduce the amount of tax (advance tax payments) under the simplified tax system in 2023, the taxpayer has the right to choose one of the following options:
- pay insurance premiums in a fixed amount by a payment order to the BCC EPP and submit an application for offset against the fulfillment of the forthcoming obligation to pay fixed insurance premiums in the manner prescribed by Article 78 of the Tax Code of the Russian Federation;
- pay insurance premiums to the CCC of fixed insurance premiums or to the CCC of the EPP. In this case, the taxpayer, on the last day of the tax period in respect of which the tax is reduced (advance tax payment), must have a positive balance of the UNS in the amount of at least the amount of the tax reduction. With this method of payment, submit an application for offset against the fulfillment of the forthcoming obligation to pay fixed insurance premiums in the manner prescribed by RF, in this case is not required.
Given that advance payments are part of the annual tax and are taken into account when calculating tax liabilities for the calendar year, the penalty for non-payment of advance payments does not apply.
However, for the late transfer of an advance payment under the simplified tax system in 2023, you will have to pay penalties.
But you should know that since 2023 the procedure for calculating penalties has changed and this is also due to the introduction of a single tax account.
Now, penalties are charged not on the debt for each specific tax, but on the negative balance of the UNS.
Penalties are calculated for each day of the presence of a negative balance on the UNS, starting from the day of its occurrence until and until the day when the negative balance is closed. The interest rates are the same: for individual entrepreneurs — 1/300 of the refinancing rate, for organizations — 1/300 of the rate for the first 30 days of delay and 1/150 starting from the 31st day.
source: press service of the Federal Tax Service of Russia in Sevastopol
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