Tax Service of Sevastopol: which documents allow you to obtain complete information on settlements with the budget

Deputy Head of the Public Services Department Yulia Kapustina reminded Sevastopol taxpayers at the webinar basic principles of paying taxes using a single tax payment and drew the attention of listeners to the fact that the functionality of the line of personal accounts allows you to quickly monitor the status of your single tax accountas well as monitor the status of settlements with the budget online.

She revealed the contents of the reconciliation documents and clarified what information is contained in a particular certificate or act, and for what purposes they can be used.

Certificate of ownership of the amounts of funds transferred as a single tax payment by the taxpayer, fee payer, insurance premium payer or tax agent (aggregated data)»(KND 1120525) shows how received payments were distributed among obligations. It can be generated for any period within the calendar year, and at the applicant’s choice, it is generated in expanded or aggregated form (reflecting the total amount within one day). The purpose of obtaining this certificate is to check whether all payments are accounted for on the Unified Payment Plan. This certificate does not confirm the fulfillment of the obligation to pay taxes. The information reflected in the document allows you to control the distribution of amounts paid in a single tax payment.

To obtain a document confirming the absence or presence of debt, it is necessary to send an “Application for the submission of a certificate of existence, as of the date of formation of the certificate, of a positive, negative or zero balance of the single tax account of a taxpayer, fee payer, payer of insurance premiums or tax agent, a certificate of ownership of the amounts of funds transferred as a single tax payment, and a certificate of fulfillment of the obligation to pay taxes, fees, insurance premiums, penalties, fines, percent»(KND 1114237). From May 8, 2025, the application form approved by order of the Federal Tax Service of Russia dated January 30, 2025 No. ED-7-8/61@ is in effect. In the application, you can request the exact amount of penalties for each late payment, as well as details of the payments that make up the total tax liability. Please note that if you do not specify a specific date, the certificate will be issued on the date of receipt of the application. You can request a document via TKS, through your personal account, at the MFC or on paper at the tax authority. To obtain a certificate in the personal account of an individual entrepreneur, a qualified electronic signature is required, but since the ETS balance for individual entrepreneurs and individuals is common, an individual entrepreneur can order a certificate of fulfillment of the obligation in the taxpayer’s personal account for individuals (you will need to generate a non-qualified electronic signature in the personal account of an individual entrepreneur).

In case a request is sent to receive “Information on the presence (absence) of debt in the amount of the negative balance of the Unified Tax Service” (KND 1120518)then the issued document will be generated in the context of all taxes. It allows you to find out the presence or absence of debt to the budget as of a specific date. Such a document is used, for example, for submission to banks and tender commissions. This certificate is generated in general for all taxes and contributions that the payer must pay, and confirms the presence or absence of debt to the budget as of a specific date. Even if the debt is only a few kopecks, a certificate will be generated with a record of the existence of the debt. This document is provided for information purposes only and does not constitute confirmation of the fulfillment of the obligation to pay taxes.

Certificate confirming the existence of a positive, negative or zero balance of the single tax account of the taxpayer, fee payer, insurance premium payer or tax agent as of the date of issue of the certificate.” (KND 1160082) reflects the state of the Unified Tax Service for a specific date. If there is a negative balance, the certificate is accompanied by details of the debt and a penalty calculation card.

An act of reconciliation of the ownership of amounts of funds transferred and (or) recognized as a single payment plan, or amounts of funds transferred not as a single payment plan.” (KND 1160070) reflects the amount of accrued taxes, penalties, fines and interest, their receipt by the Unified Tax Service and distribution in payment of taxes, amounts of debt and overpayments. A reconciliation report can be requested for all BCCs or for individual taxes. The document can be generated for a period not exceeding one calendar year, therefore, to obtain reconciliation reports for several years, it is necessary to generate requests separately for each calendar year. The act consists of a title page and two sections: the first shows the amounts transferred and recognized as a single tax payment, and the second shows all other amounts.

The speaker drew taxpayers’ attention to the fact that the 28th of each month is the key deadline for paying most taxes. On this day (or the next working day, if the 28th is a day off), the generation of all Unified Tax certificates is suspended, as the tax service updates data on all accounts. The issuance of certificates resumes on the 29th.

Yulia Kapustina clarified that there is a service on the website of the Federal Tax Service of Russia “Prompt assistance: account unblocking and questions regarding the Unified Tax Service”which allows taxpayers to send a formalized electronic message regarding updating the Unified Tax balance, collection measures and relevant interim measures, which will be reviewed within 24 hours. To submit an application electronically, you must log in to the Unified Identification and Authentication System (USIA).

The speaker emphasized that data on the current state of settlements with the budget is difficult to overestimate. After all, timely and full payment of taxes is one of the components of successful business for every entrepreneur.

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

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