Tax service of Sevastopol: the service «Operative assistance: unblocking the account and questions on the UNS» will help clarify the balance

CrimeaPRESS reports:

Another webinar under the rubric «Tax Hour» highlighted the most pressing issues that concern Sevastopol taxpayers in connection with the new mechanism for paying taxes. Deputy head of the department of procedural debt collection Alexey Lapshin recalled that the balance of the UNS is the difference between the amounts transferred to the single tax account of the taxpayer and the total obligation for mandatory payments. He clarified that the balance of the single tax account could become negative if the amount of payments to be written off exceeds the amount of funds on the UNS.

The speaker said that in connection with the introduction of the ENC institution, changes were made to the procedure for collecting debts on taxes, penalties, fines for legal entities and entrepreneurs. The main stages of the collection procedure remained the same — this is the submission of a claim for payment, the collection of funds from the accounts of taxpayers and the collection at the expense of other property. The claim is sent to the taxpayer in the event of a negative balance of the UNS. A claim for the payment of debt is a notice to the taxpayer of the presence of a negative balance of the unified social tax and the amount of debt at the time of sending the claim, as well as the obligation to pay the amount of debt on time.— experts of the Tax Service note.

Alexey Lapshin clarified that until January 1, 2023, the basis for sending a claim for payment of debt was the day the arrears were discovered, now this is the date the negative balance of the UNS appeared.

With the help of the service of the Federal Tax Service of Russia «Operative help: account unblocking and questions about the UNS» you can clarify questions on the formation of the balance of the single tax account. To do this, you must specify the requested data in the service (name and TIN of the organization, individual entrepreneur or individual, BIC of the bank in which the account is blocked, phone number for feedback, supporting documents if necessary) and send an application by selecting one of the proposed questions that requires solutions. For example, “the debt has been repaid, but the blocking of the account has not been removed”, “I do not agree with the balance of the UNS, updating is required”, and so on. A tax specialist will contact the applicant within 24 hours to resolve the issue.

Svetlana Golodenko, Deputy Head of the Federal Tax Service of Russia for Sevastopol, announced the topics of the next webinars under the rubric «Tax Hour».

She clarified that it is planned to highlight the implementation of the mechanism for paying taxes in the conditions of the UNS in the accounting systems «1C-Accounting», «Kontur» and «SBIS».

At the webinars to be held by the Federal Tax Service of Russia in Sevastopol 6 and 13 April, a speech by specialists implementing and maintaining these software products is planned. For listeners of the events, a presentation of the implementation of the UNS on specific software products with examples will be held.

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