CrimeaPRESS reports:
Sevastopol organizations that have real estate, land plots and vehicles on their balance sheet in accordance with current legislation are required to submit quarterly notifications of calculated amounts of taxes, advance payments of taxes, fees, and insurance premiums to the tax authority at the place of registration.
The form, procedure for filling out and format for submitting the notification were approved by order of the Federal Tax Service of Russia dated 02.11.2022 No. ED-7-8/1047@.
A legal entity provides a notification even if the organization has a positive balance on its single tax account. After all, failure to submit notifications may lead to the fact that when the due date for payment of advance payments on property taxes arrives, the received amounts will not be distributed according to the details of the KBK and OKTMO of a certain tax to the budgets of the constituent entities of the Russian Federation at the location of these objects, but will remain on the Unified Tax Service.
Notices are provided for each reporting period separately, indicating the amount of the advance payment due for that particular reporting period.
Let us clarify that notifications are provided within the following periods: for the 2nd quarter of 2024 — no later than July 25; for the 3rd quarter of 2024 – no later than October 25; for the 4th quarter of 2024 — no later than February 25, 2025.
As for the payment deadlines, in 2024 the following deadlines for advance payments have been established: for the 2nd quarter of 2024 — no later than July 29, for the 3rd quarter — no later than October 28, and payment of tax for 2024 — no later than February 28, 2025.
Detailed information on aspects of providing notifications is available in the special section “All about the ENS” on the official website of the Federal Tax Service of Russia.
source: press service of the Federal Tax Service of Russia in Sevastopol
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