INNOVATIONS IN TRANSPORT AND LAND TAXES

INNOVATIONS IN TRANSPORT AND LAND TAXES

Privileges

The Federal Tax Service of Russia has changed the procedure for receiving and considering applications for privileges on transport and land taxes (Letter of the Federal Tax Service of Russia dated September 25, 2019, No. BS-4-21 / 19518 @). So, from this year it is necessary to fill out a new application form to receive benefits. The document and its attachments are accepted by employees of any tax office. But the issue will be resolved by the territorial office where the taxpayer is registered (three working days from the date of receipt of the forms are allotted to send documents to the relevant IFTS). Acceptance and consideration of documents will be refused if there are no mandatory attachments, the requirements for design and format are violated, etc.

Declaration and errors

Payers of transport and land taxes are exempt from filling out tax returns for Accountants in Walsall 2020 (Federal Law No. 63-FZ of 15.04.2019). The calculation of taxes will be made directly by employees of the IFTS. If they make an error in the calculation, then the taxpayer has the right to challenge the amount of tax payable. To do this, it is necessary to submit documents confirming the assumption of inaccuracy, and provide appropriate explanations. But it is not worth postponing for a long time, since only 10 working days are allotted for this from the time of receipt of the tax claim for the payment of tax.

Payment procedure and terms

From this year, advances in transport and land taxes are paid no later than the last day of the month following the previous reporting period. In the future, the procedure for paying taxes will change. For the transfer of funds, a single date will be established - no later than March 1 of the year following the expired tax period. This procedure will be in effect from 2021 (Federal Law of September 29, 2019, No. 325-FZ).