Порядок направления налоговых уведомлений физлицам хотят изменить

Екатерина Уцына

Порядок направления налоговых уведомлений физлицам хотят изменить
Jirsak / Depositphotos.com

Минфин России разработал законопроект, предусматривающий внесение изменений в Налоговый кодекс в части порядка направления налоговых уведомлений об уплате транспортного и земельного налогов, налога на имущество физлиц, а также НДФЛ, который не удержали налоговые агенты1. Направлен законопроект в основном на сокращение бюджетных затрат, связанных с печатью и почтовой рассылкой указанных документов.

В настоящее время уведомления направляются либо по почте заказными письмами на бумажном носителе, либо в электронном виде через личный кабинет налогоплательщика для тех, у кого он имеется. Причем получение документа электронно не отменяет возможности запросить в налоговом органе бумажный вариант уведомления (приказ ФНС России от 12 февраля 2018 г. № ММВ-7-17/87@). Как указывается в пояснительной записке к законопроекту, в 2018 году доля отправленных по почте уведомлений составила 79% от общего числа сформированных документов, и потрачено на рассылку было более 4 млрд руб. В связи с этим и было решено сократить количество рассылаемых документов, внеся соответствующие изменения в законодательство.

Так, предлагается прописать в НК РФ нормы, разрешаюшие налоговым службам направлять уведомления только в электронном виде (за исключением некоторых указанных ниже случаев), а также отменить для налогоплательщиков возможность затребовать уведомление на бумаге при направлении такого же в личный кабинет.

Бумажные же уведомления будут рассылаться только определенным категориям граждан:

инвалидам I и II групп инвалидности; инвалидам с детства, детям-инвалиды; пенсионерам; физлицам, которые проживают в отдаленных районах (перечень таких территорий устанавливается субъектами РФ не позднее 1 января каждого года).

Если же кто-то из вышеуказанных налогоплательщиков имеет личный кабинет, то уведомление будет направляться туда, однако право затребовать бумажный документ все равно останется.

О том, что делать, если налоговое уведомление не получено в срок, читайте в материале «Порядок и сроки уплаты налога на имущество физических лиц» в «Энциклопедии решений. Налоги и взносы». Получите полный доступ на 3 дня бесплатно!

Также предлагается для абсолютно всех категорий налогоплательщиков предусмотреть возможность получать бумажные уведомления либо в налоговом органе по месту постановки на учет, либо в территориальном отделении МФЦ по соответствующему заявлению. Срок на предоставление уведомления отводится пять дней со дня получения заявления.

Предлагается вступление в силу таких правил с 1 января 2021 года. До этого же срока законопроектом предусмотрен переходный период, в течение которого предусмотрена работа налоговых органов по информированию налогоплательщиков о предстоящих изменениях, а также упрощенный доступ в личный кабинет для не подключившихся налогоплательщиков.

 ______________________________

1 С текстом законопроекта «О внесении изменений в часть первую Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/04/06-19/00092504).

Источник: garant.ru

87 комментария

Hey, I think your blog might be having browser compatibility issues. When I look at your blog in Chrome, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, superb blog!

Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.

Hi there would you mind sharing which blog platform you’re working with? I’m going to start my own blog soon but I’m having a difficult time choosing between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your layout seems different then most blogs and I’m looking for something completely unique. P.S My apologies for getting off-topic but I had to ask!

You really make it seem so easy with your presentation but I find this topic to be really something that I think I would never understand. It seems too complicated and extremely broad for me. I’m looking forward for your next post, I’ll try to get the hang of it!

Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.

My developer is trying to convince me to move to .net from PHP. I have always disliked the idea because of the expenses. But he’s tryiong none the less. I’ve been using Movable-type on a variety of websites for about a year and am nervous about switching to another platform. I have heard great things about blogengine.net. Is there a way I can import all my wordpress posts into it? Any kind of help would be greatly appreciated!

Уведомление: alice cherry psilocybin mushroom gummy
Уведомление: is wholecelium legit

You can definitely see your skills within the paintings you write. The arena hopes for even more passionate writers like you who are not afraid to mention how they believe. Always follow your heart. «Until you’ve lost your reputation, you never realize what a burden it was.» by Margaret Mitchell.

I’ll immediately clutch your rss feed as I can’t in finding your e-mail subscription hyperlink or e-newsletter service. Do you’ve any? Kindly allow me recognise in order that I may just subscribe. Thanks.

I believe this is one of the such a lot vital info for me. And i’m glad studying your article. However should observation on few normal things, The web site style is ideal, the articles is truly excellent : D. Just right job, cheers

Уведомление: jarisakti

Fantastic beat ! I wish to apprentice while you amend your website, how can i subscribe for a blog website? The account helped me a acceptable deal. I had been a little bit acquainted of this your broadcast offered bright clear concept

Уведомление: this

of course like your web site but you have to test the spelling on quite a few of your posts. Many of them are rife with spelling problems and I find it very troublesome to inform the truth however I will surely come again again.

Hola! I’ve been following your web site for a long time now and finally got the bravery to go ahead and give you a shout out from Porter Texas! Just wanted to say keep up the great job!

I’m extremely inspired together with your writing abilities and also with the layout for your weblog. Is that this a paid theme or did you customize it your self? Anyway keep up the nice quality writing, it is rare to look a nice blog like this one today..

I’m not positive the place you’re getting your info, but good topic. I must spend some time studying much more or working out more. Thanks for fantastic information I was in search of this information for my mission.

Thanks a lot for providing individuals with an exceptionally wonderful chance to check tips from this site. It is usually very great plus full of a lot of fun for me personally and my office fellow workers to visit your website minimum three times weekly to see the fresh tips you have got. And definitely, we are always fulfilled with all the beautiful tips you give. Some 4 points in this article are honestly the very best I have had.

I do not even know how I finished up right here, but I believed this post was once great. I do not understand who you’re however definitely you’re going to a well-known blogger if you happen to are not already 😉 Cheers!

Normally I do not learn article on blogs, but I wish to say that this write-up very pressured me to check out and do so! Your writing taste has been surprised me. Thanks, very nice article.

The very root of your writing while sounding agreeable initially, did not really sit well with me after some time. Someplace throughout the sentences you managed to make me a believer but just for a while. I however have got a problem with your leaps in assumptions and one would do nicely to fill in those gaps. If you can accomplish that, I could definitely end up being fascinated.

Good V I should certainly pronounce, impressed with your web site. I had no trouble navigating through all the tabs and related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, web site theme . a tones way for your client to communicate. Nice task..

I’m truly enjoying the design and layout of your site. It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a developer to create your theme? Outstanding work!

I have not checked in here for a while as I thought it was getting boring, but the last several posts are great quality so I guess I will add you back to my everyday bloglist. You deserve it my friend 🙂

With havin so much content and articles do you ever run into any problems of plagorism or copyright violation? My blog has a lot of exclusive content I’ve either written myself or outsourced but it seems a lot of it is popping it up all over the web without my permission. Do you know any techniques to help reduce content from being stolen? I’d certainly appreciate it.

What is Lottery Defeater Software? Lottery Defeater Software is a plug-and-play Lottery Winning Software that is fully automated. Kenneth created the Lottery Defeater software. Every time someone plays the lottery, it increases their odds of winning by around 98.

What is Tea Burn? Tea Burn is a new market-leading fat-burning supplement with a natural patent formula that can increase both speed and efficiency of metabolism. Combining it with Tea, water, or coffee can help burn calories quickly.

Hey I am so thrilled I found your website, I really found you by accident, while I was searching on Digg for something else, Nonetheless I am here now and would just like to say kudos for a fantastic post and a all round enjoyable blog (I also love the theme/design), I don’t have time to read through it all at the minute but I have saved it and also added in your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep up the great job.

I’m really loving the theme/design of your website. Do you ever run into any browser compatibility issues? A couple of my blog readers have complained about my website not operating correctly in Explorer but looks great in Chrome. Do you have any suggestions to help fix this problem?

Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.

Hello, i think that i noticed you visited my blog so i got here to “return the favor”.I am attempting to to find issues to enhance my website!I guess its good enough to make use of a few of your ideas!!

Fitspresso is a brand-new natural weight loss aid designed to work on the root cause of excess and unexplained weight gain. The supplement uses an advanced blend of vitamins, minerals, and antioxidants to support healthy weight loss by targeting the fat cells’ circadian rhythm

sugar defender drops is a potent and effective way to support healthy blood sugar levels throughout the day. As your body adjusts to the ingredients, you’ll notice reduced hunger, increased energy, and improved blood sugar readings.

Добавить комментарий

*

шесть − четыре =