Tax Service of Sevastopol: the amount of personal income tax paid in the composition of the unified tax system is taken into account in the first place

CrimeaPRESS reports:

Changes have taken place in the Tax Code, which specified the order of debiting funds from the Single Tax Account. Now, first of all, the amounts of personal income tax will be credited to the budgets of different levels. The tax authorities will write off the funds based on the total obligation of the taxpayer in the following order:

1. Personal income tax arrears — starting from the earliest date of its occurrence.
2. Personal income tax — from the moment the tax agent has an obligation to transfer this tax.
3. Arrears on other taxes, fees, insurance premiums — starting from the earliest date of its occurrence.
4. Other taxes, advance payments, fees, insurance premiums — from the moment the obligation arises for their payment, transfer.
5. Peni.
6. Interest.
7. Penalties.

These changes in paragraph 8 of Article 45 were made Federal Law No. 196-FZ of May 29, 2023.

In addition, the new paragraph 7 of Article 78 of the Tax Code of the Russian Federation introduced the procedure for automatic offset of personal income tax, which the tax agent withheld from the income of taxpayers before the due date for its transfer. In this case, two conditions must be met:

• the amount of personal income tax is indicated in the notification of the calculated amounts of taxes;
• the presence of a positive balance of the UNS with the tax agent.

It is not required to submit an application for offset. The set-off period is no later than the day following the day when the tax service received a notification on account of the fulfillment of the forthcoming obligation of the tax agent to transfer personal income tax. Thus, personal income tax will be debited from the UNS immediately after the notification is submitted, and not on the 28th.

The new offset rules will come into force one month after the official publication of the law — from June 29, 2023.

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

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