CrimeaPRESS reports:
Specialists of the Department of the Federal Tax Service of Russia for the city of Sevastopol at a webinar under the heading «Tax Hour» commented on aspects of the application of the Single Tax Account institution and explained topical issues of applying tax legislation.
Head of the department for settling the state of settlements with the budget A.N. Krasnoperov, in his speech, analyzed the mistakes that taxpayers make when generating notifications of calculated tax amounts and suggested how to correct them.
He clarified that most often companies and individual entrepreneurs incorrectly indicate the tax period code in the notification. If such a mistake is made in the notification, the taxpayer is sent a message stating that the specified reporting period is not possible for this obligation (for example, if a monthly period is specified instead of a quarterly period).
In addition, among the errors is an incorrect indication of the CCC or OKTMO, or the CCC is filled in, for which the notification is not required.
A common mistake is when the notification is submitted after the submission of the declaration for this period or simultaneously with the declaration (with the exception of the Notice of the assessed amount of corporate property tax).
Often taxpayers erroneously report the amount of the last payment for 2022 or payment for 2023 in the submitted Notice for the whole of 2022.
It is not uncommon for a notification to be submitted in several installments indicating the same period and term.
He clarified that on the promo page «Single tax account» (UNS)» You can find answers to many questions related to the application of a single tax payment, including the issues of correcting errors in the provision of Notices of calculated tax amounts.
A.N. Krasnoperov recalled that from February 11, the rules for filling out payment orders approved by the Ministry of Finance dated December 30, 2022 No. 199n are in force. The speaker analyzed the options for filling out payment orders using examples and noted that regardless of the method of transferring funds, they will still go to the Unified Tax Account
Deputy Head of the Federal Tax Service of Russia for the city of Sevastopol S.I. Golodenko said that you can clarify the balance of the UNS by contacting the tax authority at the place of registration for an individual reconciliation. If the applicant is a representative of a legal entity or an individual entrepreneur, then you can fill out a request on the official website of the Federal Tax Service of Russia in the section «All about the ENS» service «Operative assistance: unlocking an account and questions about the UNS», indicating the TIN, name of the organization (full name of the individual entrepreneur) and phone number. In order to resolve the issue, a specialist of the Federal Tax Service of Russia for the city of Sevastopol will contact the applicant at the phone number specified in the request as soon as possible.
The agenda also included questions on topics proposed by taxpayers: conditions for obtaining tax deductions and aspects of submitting declarations in the 3-NDFL form, as well as the procedure for including taxpayers in the audit plan.
Deputy Head of the Federal Tax Service of Russia for the city of Sevastopol S.I. Golodenko reminded the audience that the next webinar will take place on March 23 from 10.00 to 11.00. Register for which you can go to link.
source: press service of the Federal Tax Service of Russia in Sevastopol
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