We have already touched on the changes in the procedure for paying taxes in our previous news item on the priority order for writing personal income tax off the Unified Tax Account (UTA).
Now another innovation has come into force: starting from June 29, personal income tax will be taken from the UTA immediately, as soon as the due amount becomes known from the submitted notice or income tax return. Thus, if there is a positive balance on the UTA, the money will be written off as personal income tax immediately, even if the payment deadline has not yet come.
The head of the Federal Tax Service, Daniil Yegorov, said that the new procedure for crediting personal income tax guarantees its receipt by local budgets in full - and ahead of schedule, since, due to internal policies and accounting software settings, many organizations close their obligations ahead of schedule. As a result, the share of early transfers can reach 30%, and the volume of early receipts to regional budgets - 4 trillion rubles.
The procedure for filing a personal income tax notification has not changed so far (on the 25th day for the period from the 23rd day of the previous month to the 22nd day of the current month). From the balance on the UTA, the amount is transferred to the Budget Classification Code for personal income tax, where it will remain until the payment deadline. And then it will be credited against the tax accruals - and it is impossible to cancel the automatic offset.
In the event of an overpayment, the company faces difficulties: in the absence of official clarifications, it is proposed to either submit an application for a tax offset or an application for a refund, or else to return the money to the UTA upon an application for the cancellation of the offset and then dispose of the overpayment in a usual manner: for example, apply for a credit against another tax .
Alternatively, the next payment can be reduced by the amount of the overpayment. To do this, you will need to inform the tax authority of the overpayment by submitting an adjustment notice with the correct amount of tax.
In case of underpayment, just a corrective notice is sufficient.