Tax Service of Sevastopol: UNS issues and expansion of electronic interaction of taxpayers with the service

CrimeaPRESS reports:

Employees of the Federal Tax Service of Russia for the city of Sevastopol held a webinar where they highlighted the issues of greatest interest to taxpayers, and also talked about changes to tax legislation that make the interaction of the tax service with taxpayers more comfortable and convenient.

Tatyana Podlesnaya, Deputy Head of the Department for Settlement of Settlements with the Budget, spoke about the practical aspects of the procedure for reserving payments in the UNS system and the specifics of using the reserved amount. The speaker clarified that the reserved amount is the amount of funds credited towards the execution of the forthcoming payment of taxes or contributions. For example, advance payments, overpayment of income tax to the regional budget and deferred insurance premiums fall into the reserve.

After the submission of declarations, the reserve is removed, the overpayment in the required amount repays the amount of accruals specified in the declaration, and the balance of funds forms the balance of the Unified Tax Payment, which can be positive (the taxpayer has an overpayment), zero (all taxes are paid in full) or negative (indebtedness allowed).

The taxpayer can also reserve amounts on his own initiative. For example, if you plan to file an updated tax return or expect additional charges for an on-site audit. To do this, you need to fill out and submit an application for disposal by offsetting the positive balance of the UNS against future obligations. The application is drawn up in electronic form and sent by TCS or through a personal account.

With a negative balance of the UNS, even the reserved amounts can be written off against other payments. They are distributed in accordance with the legislative rules for the distribution of a single tax payment: first of all — on account of personal income tax arrears, starting from the earliest moment of its occurrence, then on account of personal income tax from the moment the tax agent is obliged to transfer it. Next — on account of arrears on other taxes, then on account of current payments on other taxes (advance payments for which the organization, individual entrepreneur has already become obliged to pay (transfer) them. First, payments with an earlier payment date are set off, then — with more late Penalties, interest, fines are written off last.

Tatyana Zobkova, head of the public services department, informed the audience that every taxpayer will be able to receive tax notifications through the State Services portal.

The speaker clarified that the Federal Law of April 14, 2023 No. 125-FZ amended the current norms of the Tax Code, which provide for the possibility for individuals to receive tax notices to pay taxes in the personal account of the State Services. To receive a tax notice through the EPGU, the following conditions must be met:

• Availability verified account in a unified identification and authentication system on the State Services portal.
• Direction consent to a connection signed with an enhanced unqualified electronic signature. To generate a signature, you will need to install the State Key application.

The speaker clarified that if tax notifications are sent to public services, then letters with paper notifications will no longer be sent to the citizen by mail.

Tatyana Zobkova recalled that through the State Services it is possible to receive other services, for example, submit a tax return in the 3-NDFL form, obtain information on tax debt, find out your TIN and, if necessary, obtain a certificate, you can also request information from state registers about legal entities or individual entrepreneurs, prepare documents for state registration and receive other types of services. It will also be possible to pay taxes online through the State Services portal or using the electronic services of the website of the Federal Tax Service of Russia.

During the event, Tatyana Zobkova answered the top main questions of taxpayers on the UNS that arise in practice when using personal accounts.

Anna Goncharova, Deputy Head of the Department for Registration and Accounting of Taxpayers, informed the audience of the event that Federal Law No. 249-FZ of June 13, 2023 came into force on July 1, 2023, simplifying the voluntary liquidation of legal entities — small and medium-sized businesses (SMEs). To take advantage of the simplified procedure for exclusion from the Unified State Register of Legal Entities for a legal entity that is an SME, an application from the founders of the legal entity is sufficient. Thus, the founders confirm that the settlements with creditors have been completed, the dismissed employees have received all the due payments, and the company will submit the necessary reports no later than one business day before being excluded from the Unified State Register of Legal Entities.

Also, an SME that is going to terminate its activities must pay off tax debts in advance, not have real estate and vehicles on its balance sheet, not be a VAT payer, not have records of unreliable information in the Unified State Register of Legal Entities and not be in the process of liquidation, reorganization, exclusion from the Unified State Register of Legal Entities by decision of the registration authority.

After receiving the relevant application, the registration authority publishes information in order to identify persons who object to the termination of the legal entity. In the absence of objections from creditors, the Federal Tax Service of Russia will exclude such an organization after 3.5 months without consequences related to limiting the participation or management of the company’s activities for three years.

During the webinar, attendees had the opportunity to ask their questions and receive well-reasoned qualified answers.

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

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