Information on the amount of taxes will be sent by SMS
Tax innovations. In 2017, it is planned to notify taxpayers on amounts of transportation, land tax and property taxes on the agency's website, information will be placed on utility bills and will be sent by e-mail or SMS. A new type of notification is introduced to inform individuals on the need to pay transportation tax, property, land tax. In addition they will send information about bank details, where you should send the outstanding debt. Notifications will be delivered via mail within 10 working days, through the State Corporation "Government for Citizens" and to the personal account of the taxpayer on the e-government web portal. The last two addresses will provide information on arrears, the amounts of the calculated tax, the failure to submit tax returns, and the results of the audit. Registration of SP since 2017 has passed to the notification procedure. Re-registration of SP is also carried out in a notification procedure. The notification must be sent to the state revenue bodies and the State Corporation "Government for Citizens" within 10 working days after the change of registration data. In turn, the tax authorities must re-register within one working day. The updates have touched the tax inspection. Previously, when conducting a tax survey, the inspector had the right not to involve witnesses, since 2017, the involvement of witnesses is mandatory. Another basis for conducting a tax audit was added - the need to provide the taxpayer’s confirmation who failed to fulfill the notification on violations, presented by the tax authorities. New VAT rules will apply to VAT payers: if he is not at the indicated address, he presents notarized copies of documents confirming the place of his location. Notifications can be sent by registered mail or by e-mail. Upon return of excessively paid tax amounts, the tax authorities do not conduct a time-keeping survey now. Those taxpayers who carry out activities under the patent, if the income was received during the validity period is less than the value of the patent itself, have the right to hand over additional reports, reduce this amount and write an application for the return of excessively paid taxes. Previously, the refund was rebated after the timing survey. Such a rule has been abolished for the convenience of taxpayers. As for land tax, property tax is granted with a one-year grace period. The tax authorities will calculate taxes for individuals no later than July 1 of the year following the reporting year. Individuals will pay taxes to the budget no later than October 1 of the year following the reporting year. Thus, we have almost a year to calculate our taxes, to pay. When registering property that is in joint ownership when submitting an application it will be necessary to specify the responsible person for paying taxes. Since 2018, the tax authorities will begin to assess the property of an individual. This will concern the obligations that come in 2017, the tax authorities will have to assess in 2018. The setting and removal of taxable items and objects related to taxation from the location was canceled. This also applies to individuals - the objects of unfinished construction are excluded from the objects of taxation on the property of individuals. There have been some changes in the procedure for registering as VAT payer. Now you do not need to provide notarized documents. The tax authority can refuse to register voluntarily VAT in case the taxpayer, at the time of filing an application. It is considered to have suspended upon submission of tax reports. Withdrawals from VAT accounting are made by the tax authorities unilaterally without notification of the taxpayer on the basis of the court decision that came into force. The norm regarding the VAT exemption is excluded in case it is not reflected in sales, acquisition within two consecutive tax periods. The registration as a taxpayer carrying out certain types of activity of excisable goods is transferred to the notification procedure. Notification is given no later than 3 working days before the commencement of such activities. Since July of this year, the practice of drafting a preliminary tax audit has been introduced. Before the completion of the audit itself and the final act, the tax authority specialist will have to hand in the preliminary act to the audited taxpayer. A taxpayer has the right to consider submitting his written objections, if they exist.
Since July, the Ministry of Finance will have an appeal commission that will examine taxpayers' complaints about the results of inspections of tax authorities. You can download the information sheet in pdf: Innovations on taxes.
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