Tax Service of Sevastopol: top questions about taxes and the Unified Tax Service were discussed at the webinar

CrimeaPRESS reports:

At the webinar, specialists from the Federal Tax Service of Russia for the city of Sevastopol reminded Sevastopol taxpayers of the need to pay property taxes and spoke about the important mechanisms for settlements with the budget in the context of using the Unified Tax Account.

The head of the department of desk control in the field of property taxation, Anna Minkina, told the audience that payment of property taxes specified in tax notices must be made no later than December 1.

Anna Minkina clarified that if a tax notice has not been received, you need to contact the tax service or the MFC, or obtain information through the Internet service “Taxpayer’s personal account for individuals”.

The speaker structured her report in the form of answers to the most popular questions asked by Sevastopol residents. In particular, she clarified cases when a tax notice may not arrive. A consolidated tax notice is not sent if the taxpayer has been granted a tax benefit or the amount payable is less than 100 rubles, as well as if the tax has been offset by an overpayment. In addition, in Sevastopol there are often cases when the property is not registered in accordance with Russian law, in which case the notification will also not be received. Anna Minkina drew the attention of listeners that state registration of real estate can be carried out by submitting documents to the MFC.

She emphasized that information on all aspects of paying property taxes can be found on the Promo page «Tax Notice 2023».

Deputy head of the procedural debt collection department Alexey Lapshin recalled that from January 1, 2023, a new procedure for collecting tax debts for organizations and individual entrepreneurs has been in effect. He clarified that the debt collection procedure occurs when the ETS balance is negative. The speaker emphasized that first of all, a demand for payment of debt is made, which is now formed once for the amount of the negative balance of the Unified Tax Service and is valid until the balance of the Unified Tax Service takes a positive value or equal to zero. The demand for payment of debt is received by the payer in electronic form through the taxpayer’s personal account and via telecommunication channels, and can also be delivered personally or by registered mail.

In case of failure to comply with the requirement within the established period, the tax authority makes a decision to collect the debt from funds in the taxpayer’s accounts and at the same time, operations on bank accounts are suspended. In this case, an order to the bank to write off funds from the taxpayer’s account is generated for the entire amount of the negative balance of the Unified Tax Service as of the date of its formation (without breaking down into types of payments), regardless of the amount for which the request was previously sent.

During the webinar, tax officials recalled that from January 1, 2024, the transition period ends, which allowed for the transfer of funds by payment orders with status “02” to a specific tax bank.

Chief State Tax Inspector of the Department for Settlement of Settlements with the Budget Natalia Volkova clarified that in accordance with paragraph 12 of Article 4 of the Federal Law of July 14, 2022 No. 263-FZ, tax authorities stop accepting notifications based on orders for the transfer of funds for payment of payments to the budget system of the Russian Federation sent by payers to a bank with status “02” . An exception is made for payment orders with a payment document date up to December 31 inclusive. She clarified that payments paid in 2024 will be taken into account, as before, as part of a single tax payment, and notifications are submitted only in the form approved by order of the Federal Tax Service of Russia dated November 2, 2022 No. ED -7-8-/1047@.

It is more convenient to send a notification through the accounting system or the taxpayer’s personal account. Moreover, in the case of sending from the personal account of an individual entrepreneur, it is possible to use a non-qualified electronic signature.

Specialists of the Department clarified that all information based on the results of the webinars, without fail, is posted in the regional block of the official website of the Federal Tax Service of Russia and in the group «In contact with» with the publication of a video recording of the event and presentation materials.

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

Crimea news | CrimeaPRESS: latest news and main events