Starting from January 1, 2023, organizations have switched to a new procedure for calculating taxes, insurance premiums and other mandatory payments in the form of a unified tax payment. In view of this, the Federal Tax Service (FTS) authorities have issued new clarifications and developed document formats used when working with such a payment.
In the material below, we explained about what clarifications it is talked about and how the developed documents affect the settlement procedure using a unified tax payment.
CERTIFICATE ABOUT THE BALANCE OF THE UNIFIED TAX ACCOUNT
The essence of the Unified Tax Payment (UTP) is that organizations contribute a certain amount of money to a Unified Tax Account (UTA) in order to fulfil their aggregate obligation.
Aggregate obligation – the total amount of taxes, advance payments, fees, insurance premiums, penalties, fines and interest that has to be paid to the budget (the obligation does not include the amounts listed in clause 2 of article 11 and clause 7 of article 11.3 of the Tax Code of the Russian Federation).
The specified amount is calculated by the Federal Tax Service on the basis of received tax declarations, settlements, notifications (and not by payment orders as it was before) by adding up all mandatory payments. After the company deposits the required amount of UTP to a unified account, the Federal Tax Service authorities offset it in a certain sequence, depending on the type of payment.
Amounts can be deposited to a unified account and in excess of the amount of the aggregate obligation. The indicated difference between the UTP paid and the aggregate obligation forms the balance of the UTA. It can be:
Based on this, the Federal Tax Service authorities in their order No. ED-7-8/1128 dated November 13, 2022 approved a new form of a certificate of the presence of the balance of the taxpayer’s UTA. The specified document is valid from January 10, 2023 and contains information on the remaining amounts of the UTA, and in case of a negative balance – itemization of arrears, penalties, fines.
The certificate can be obtained at the request of the company in electronic form through the telecommunications link, on paper or through the taxpayer’s personal account on the FTS website. The requested certificate can also be obtained both in paper and electronic form. The deadline for providing a certificate by the Federal Tax Service authorities is 5 working days from the date of receipt of the request.
CERTIFICATE OF OWNERSHIP OF THE AMOUNTS OF UTA
It is known that, the offset of funds as UTP is carried out by the tax authorities in compliance with the following sequence with respect to payment obligations:
In practice, there are cases when the information about the arrears from the Federal Tax Service may not coincide with the information from the company. Owing to this, there is a risk of distributing the amount of the UTP to the arrears unaccounted for by the taxpayer.
In view of this, the Federal Tax Service authorities approved the second document – a certificate of ownership of the funds listed as UTP. The specified certificate will reflect information about both the funds received (in the form of payments, overpayments, etc.) and the amounts written off. The document also indicates the ownership of each amount on the date of the certificate, that is, information is reflected on which tax a particular amount was distributed.
The procedure for obtaining a certificate is the same as when receiving a balance certificate – by sending a request in electronic or paper form. The deadline for receiving the certificate is 10 working days from the date of sending the request.
It is important to note that the certificate of ownership of the UTP amounts is provided for a period not exceeding three years from the date of receipt of the request from the taxpayer.
CHANGING THE PROCEDURE FOR COLLECTING TAX DEBTS
If the required amount does not turn out to be in the UTA and the company cannot fulfil its tax obligation, a claim for payment of arrears will be sent to it. In case of non-fulfillment of the received claim, the company has a tax debt, the procedure for collecting which has been changed since January 1 of the current year.
According to the new rules, the Federal Tax Service authorities will maintain a Register of Debt Collection Decisions (hereinafter referred to as the Register) with the placement of the following documents:
When publishing decisions on debt collection using the funds in bank accounts, the following information is also reflected in the Register:
Please note that the composition of the reflected details in the Register depends on the type of published document (decision, instruction, notification). More information about the details for each document can be found in the Order No. ED-7-8/1138 of the FTS dated November 30, 2022.
Updating of information about the negative balance of the UTA in the Register occurs 2 times a day, about the positive or zero balance – in the real time mode.
If the Federal Tax Service authorities have placed the relevant documents in the Register, this means that the information will automatically be sent to the bank. Each bank should have access to information on those taxpayers whose accounts are opened in it.
On issues relating to the application of tax legislation, please contact Acsour’s specialists.