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- Declaration of independence: the Federal Tax Service has decided to automate the payment of personal income tax
Declaration of independence: the Federal Tax Service has decided to automate the payment of personal income tax
The Federal Tax Service intends to do away with most personal income tax declarations. The initiative is planned to be introduced by the end of 2025. It is expected that this approach will simplify the personal income tax repayment procedure for taxpayers. For the success of the reform it is necessary to ensure the accuracy, transparency and convenience of the calculation mechanism, experts say. Why the Federal Tax Service to abandon declarations - in the material "Izvestia".
Simplified approach
The Federal Tax Service (FTS) intends to cancel from the end of 2025 the need to submit declarations for personal income tax (PIT). Thenew norm will affect the main types of income declared to date.
The concept has already been prepared. At the moment the Federal Tax Service is working on amendments to tax legislation together with the Ministry of Finance of the Russian Federation. It is expected that the transition to the undeclared regime will be convenient for both taxpayers and controlling authorities.
The Federal Tax Service's plan also defines other areas of work. There is, in particular, a provision on the introduction of a simplified tax deduction for donations to socially oriented non-profit organizations. The implementation of this mechanism is also scheduled for the end of 2025. Today it is possible to return from 13 to 22% of expenses on charity.
Also by the end of this year, the Federal Tax Service will calculate an assessment of the impact of the global minimum tax on Russian members of international groups of companies. The service will also work on strengthening conciliation procedures aimed at repaying accumulated tax debts of businesses in installments.
The Izvestia editorial board sent an inquiry to the Federal Tax Service of Russia. At the time of publication, no response had been received.
A step into digital reality
The Federal Tax Service has been systematically developing digital platforms for the convenience and transparency of tax calculation for several years now, says Olga Pozdnya, head of the People's Front. Analytics" Olga Pozdnyakova. An example of such work can be a personal online cabinet of a taxpayer or a system for applying for social tax deductions.
- According to our surveys, we can say that taxpayers are not dissatisfied with the fact of digitalization of the tax administration process. Everyone is more concerned about the algorithms of calculations and providing explanations for reconciliation, especially if people do not agree with the final amount, - says the expert.
Speech about the need to abolish 3-NDFL declarations has been going on for a long time, as most of the information required for the calculation of personal income tax by the authorized bodies already comes to the Federal Tax Service through the system of interdepartmental exchange automatically, reminds the lawyer, head of the Law Enforcement Center in Moscow and Moscow region Alexander Khaminsky.
The initiative of the Federal Tax Service to abandon declarations for the main types of personal income tax is a significant step towards improving the efficiency of the tax system, says Nikita Chaplin, a member of the State Duma Committee on Budget and Taxes. The main purpose of the reform, according to him, is to simplify tax administration, it is a labor-intensive process for taxpayers and the service itself.
- The rejection of declarations will reduce the administrative burden and free up resources for more effective control over the payment of taxes, - the parliamentarian believes.
Another obvious advantage is the increase in the collection of payments, which can be facilitated by automated calculation, the MP believes. This will be achieved by reducing the number of errors that are often made by citizens when filling out declarations. In addition, it will be more difficult for taxpayers to "forget" or postpone the payment of personal income tax, when the amount will be calculated and submitted for payment in a convenient format.
Equally important is the reduction of the shadow economy, Chaplin adds. The Federal Tax Service will have more complete information on the income of citizens, which will make tax evasion more difficult.
Risk-oriented approach
However, the impact of the FTS initiative on taxpayers may be ambiguous, warns Nikita Chaplin. On the one hand, the refusal of declarations will greatly simplify the process of paying personal income tax for many citizens, for whom filling out documents is a complicated and incomprehensible task.
- On the other hand, citizens are deprived of the ability to independently control the calculation of taxes, which requires transparency of calculations and the possibility of challenging them in case of disagreement, - points out the deputy.
Calculating the payment independently, the taxpayer uses the primary documents that he has on hand, which allows to individually and accurately determine the taxable base, says Alexander Khaminsky.
With the automatic approach there is a dependence on the information available to the Federal Tax Service, says Chaplin. The tax calculation may be incorrect if it is incomplete or inaccurate. Such a problem may arise, for example, in the case of information on income received abroad, which would require a reliable mechanism for exchanging information with other countries.
At present, the information available in the various registers of government agencies often contains errors.
- An example is transportation tax, which is calculated by the service independently, based on information from the traffic police. This is one of the most "conflictual" taxes, for which citizens constantly file complaints about incorrect calculations, - reminds Khaminsky. In the end, much in the tax data FTS will have to correct manually, he does not exclude.
In addition, technical failures are possible, which may lead to incorrect tax calculation or the inability to pay it, warns Chaplin.
- Distrust of the system may also increase the number of disputes and complaints, the deputy admits.
Among the key factors that can ensure the success of the reform, the parliamentarian emphasizes the creation of a convenient and intuitive interface for taxpayers and a broad information campaign to explain the new rules.
- Abolition of declarations is a promising step, but it requires serious preparation and consideration of all possible risks. The success of the reform will depend on how well the Federal Tax Service will be able to ensure the accuracy and convenience of the new mechanism," the Izvestia interlocutor is convinced.
It is important to find a balance between simplifying the process and ensuring transparency in taxation. In addition, we should not forget about the interests of citizens who do not use digital services due to age or other reasons, summarizes Olga Pozdnyakova.
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