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The obligation to submit a new unified tax payment report for companies using the Simplified Taxation System

The obligation to submit a new unified tax payment report for companies using the Simplified Taxation System

LEGAL DIGEST, NEWS \ 23.05.2022

Starting from July 1, 2022, organizations applying the simplified taxation system (STS) should submit a new report to the Federal Tax Service authorities – a notification on the distribution of a unified amount of tax payment. This requirement is applied to companies that apply this payment procedure.

It is known that from July 1 to December 31, 2022, a new rule for paying taxes in the form of a unified tax payment (UTP) will come into effect. The UTP is money voluntarily transferred to the budget system of the Russian Federation to the corresponding account of the Federal Treasury of organizations or individual entrepreneurs by one payment order. The type of payment, the deadline for its payment and belonging to a specific budget of the Russian Federation will not be specified when paying. The following can be calculated using the UTP:

  • taxes (with the exception of payments by an individual under the UTP under article 45.1 of the Tax Code of the Russian Federation);
  • advance payments;
  • insurance premiums;
  • penalty interests;
  • fines;
  • interests.

At the same time, the offsetting of funds as an UTP is carried out by the tax authorities in a certain consequence: as a priority, the amounts of arrears, taxes, insurance fees and advance payments will be offset, in the least priority – the offsetting of the amount of penalties, interest and fines.

In other words, the essence of the UTP is that organizations deposit a certain amount of money to the account, which the tax authorities will be able to offset when making mandatory payments in a certain consequence, depending on the type of payment.

The payment of the UTP is applied to taxpayer companies, including payers of insurance premiums and organizations performing the function of tax agents.

Currently, the application of the UTP is a right, not an obligation. Therefore, legal entities and individual entrepreneurs can pay mandatory payments according to general rules. However, starting from 2023, the transition to the UTP will be mandatory for all companies applying the simplified taxation system.

To switch to the payment of the UTP, organizations have to:

  1. Carry out a joint reconciliation of calculations with the budget on taxes, which will show that there are no disagreements.
  2. Submit an application for the application of a special procedure for the making of mandatory tax payments.

The specified application is submitted to the territorial tax authority at the location of the organization through the telecommunications link. The form and format of the document is approved by the Federal Tax Service of the Russian Federation. If an organization carried out a reconciliation in March of this year and submitted a corresponding application to the tax authorities from April 1 to May 4, then it can already apply the new payment procedure. If it failed to do this, then it will be able to undergo the procedure for switching to the UTP next year.

Those organizations that have switched to the payment of the UTP are required to submit notifications on the accrued amounts for the payment of tax obligations. The deadline for notification is not later than 5 days before the due date for the payment of the relevant taxes, levies and insurance premiums.

Tax agents for income tax are additionally required to submit a notification of the amounts of tax transferred by them. The deadline is not later than the 5th day of the month following the month of payment of income. The notification form was approved by Order No. ED-7-8/178 of the Federal Tax Service dated March 2, 2022

In the notification, it is necessary to specify the code of reason for tax registration (Russian acronym – “KPP”) from the tax declaration, Russian National Classification of Municipal Territories (Russian acronym – “OKTMO”), budget classification code (Russian acronym – “KBK”), the amount of payment and the due date. On the notification form, it is necessary to fill ininformation on one payment to the budget, therefore it is necessary to fill in a separate notification for each tax and contribution.

In the matters of switching to the procedure for paying with the UTP and submitting appropriate notifications, please contact Acsour experts.

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