Tax Service: What taxes should be reflected in the July notification

By CrimeaNEWS On Июл 22, 2024

CrimeaPRESS reports:

For the correct distribution of paid funds to the budgets of the Russian Federation, taxpayers must submit notification for taxes and contributions with an advance payment system. This refers to taxes for which the payment deadline is earlier than the declaration is submitted or the tax calculation is made by the tax authority.

The document is provided in order to distribute the amounts paid in settlements with the budget for a specific tax.

Notifications for the following taxes must be submitted by July 25 of the current year:

for personal income tax to tax agents from payments to employees made in the period from July 1 to July 22, 2024 (reporting period code 33/01);
under the simplified tax system for the 2nd quarter of 2024 (reporting period code 34/02);
for property taxes of legal entities for the 2nd quarter of 2024: property tax of organizations, transport tax, land tax (reporting period code 34/02).

The calculated amounts must be paid no later than July 29.

Since the calculation of insurance premiums for the 2nd quarter of 2024 will be submitted in July, there is no need to submit a notification for the amount of insurance premiums for June.

It should be noted that if legal entities have separate divisions, the parent organization is obliged to reflect the accrued amounts of taxes for each separate division, indicating the corresponding KPP and OKTMO. The tax service checks the compliance of the data contained in the notification for the reporting period on the availability of payments to employees with the data in the personalized information on individuals, as well as in the 6-NDFL calculation and the calculation of insurance contributions.

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More detailed information about notifications on calculated tax amounts, period codes and deadlines for paying taxes and insurance premiums can be found in the section of the website of the Federal Tax Service of Russia «All about ENS».

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

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