IMS informs
1. For owners of land, real estate, vehicles: a postscript
The statutory deadline for paying property taxes expired on November 15 of this year.
Ensure that your obligations have been fully met. To do this, you need to log in to your Personal Account of the taxpayer or contact the tax authority at the location of the object (real estate, land plot), or at the place of registration (for transport tax).
Please note that for late payment of amounts due, penalties are charged for each day of delay, and administrative liability is provided with a fine. Any debt accrued to the budget is subject to compulsory recovery.
Inspection of the Ministry of Taxes and Levies of the Polotsk District
2. Congratulations on the New Year holidays – with tax payment.
To organize and conduct New Year and Christmas holidays, individuals are not required to register as individual entrepreneurs.
Such activities can be carried out by paying a single tax. Before starting, it is necessary to submit a written notification to the tax authority or a notification through the taxpayer's personal account, indicating the type of activity intended to be carried out, as well as the period and place of its implementation. Monthly tax rates are set as follows:
- 404.0 rubles – for the city of Polotsk,
- 294.0 rubles – for other settlements (including Braslav, Miory, the district).
The amount of tax payable to the budget is calculated and presented by the tax authority based on the notification submitted by the taxpayer.
Professional income tax does not apply to this activity.
Please note that if an organization or individual entrepreneur acts as a customer of the service, then the customer is responsible for paying income tax on the remuneration paid for the event. The individual themselves does not pay tax in such relations.
Inspection of the Ministry of Taxes and Levies of the Polotsk District
3. Tax on the sale of New Year's trees
Individuals without registration as individual entrepreneurs in trading and/or other places established by local executive and administrative bodies may sell live New Year trees (fir trees, pines, their branches) as part of decorative plant sales activities.
For such trade to be within the scope of the Law, one must either pay a unified tax before its commencement or be registered in the "Tax on Professional Income (NPD)" application.
The unified tax rates per month are:
- for Polotsk and Novopolotsk – 132.00 rubles;
- for other settlements (including Braslav, Miory, district) - 130.00 rubles per month.
For pensioners, disabled persons, and large families, the rate is reduced by 20%. Additionally, if trade is carried out for less than 15 days in a calendar month, the tax is paid at a rate reduced by half.
If the choice is made to pay NPD, then a check must be generated for each transaction amount through the application and provided to the buyer electronically or on paper (the check can be omitted only if the buyer refused to receive it).
Inspection of the Ministry of Taxes and Duties for Polotsk District
4. Attention to tax agents submitting information on individuals' income
Information on individuals' income for 2023 can be entered and submitted using the corresponding functionality in the Taxpayer's Personal Account (LK). Information can be entered manually in the LK or uploaded from accounting software. After entry ("upload"), the information is sent to the Ministry of Taxes and Duties Portal.
Important! The functionality is available for use only with an Electronic Digital Signature (EDS). After registering in the LK with EDS, the tax agent must select the "Tax Agent's Cabinet" option.
Please note: to test the functionality, information entered and submitted before December 31, 2023, is accepted in test mode; it will be deleted on January 01, 2024.
Tax agents without an electronic digital signature will submit information to the tax authority at the place of registration in the form of a file (json format) on an electronic medium according to the form established in Appendix 9 to the resolution of the Ministry of Taxes and Duties of 15.11.2021 No. 35.
Currently, this method of submitting information is being improved and is therefore unavailable, including for testing.
Additional information is posted on the official website of the Ministry of Taxes and Duties in the section "Current/Submission by Tax Agent of Information on Income of Individuals for 2023".
Tax Inspectorate of the Ministry of Taxes and Duties for Polotsk District
5. Absence of an object is not a reason not to report to the tax authority
The Tax Inspectorate of the Ministry of Taxes and Duties for Polotsk District reminds organizations that had no taxable objects in 2023 that in January 2024 (no later than 01/22/2024), it is necessary to submit a tax declaration (calculation) for the simplified tax system, and for a single tax for agricultural producers to the tax authority.
In addition, budgetary organizations, public and religious organizations (associations), republican state-public associations, and other non-profit organizations that had no amounts of personal income tax to be transferred to the budget throughout 2023 must submit a tax declaration (calculation) of the tax agent for personal income tax for the 4th quarter of 2023, also no later than 01/22/2024. Such a declaration is not provided at all only if there is no taxable object (i.e., actually no payments to individuals).
Do not forget that tax reporting from 01/01/2024 is submitted in the established formats in the form of an electronic document!
Tax Inspectorate of the Ministry of Taxes and Duties for Polotsk District