Clarified declaration: when the amount "to be reduced" will be reflected in the unified tax account

      The administration continues the column "You asked - we answer." We clarify the procedure for reflecting amounts of tax, advance payments, and insurance contributions on the unified tax account, declared for reduction in amended declarations. According to Article 11.3 of the Tax Code of the Russian Federation, the reduction of the specified amounts is not taken into account on the unified tax account at the time of submitting the correcting report. This change is made no earlier than the completion of the desk audit of the corresponding declaration. When submitting an amended declaration before the payment deadline, the reduction is recorded from the day of its submission, but not earlier than the established legislative payment deadline. If the declaration is submitted after this deadline, the reflection of the amount "for reduction" is made only after the completion of the desk audit. In case of violations detected, it is after the decision of the tax authority comes into force. As a general rule, the duration of the desk audit is three months from the date of receipt of the declaration (Article 88 of the Tax Code of the Russian Federation). At the same time, the desk tax audit of the value-added tax (VAT) declaration is conducted within two months from the date of submission of such a declaration; the audit period for this VAT declaration may be extended to three months if the tax authority identifies signs of a possible violation of tax legislation (paragraph 2 of Article 88 of the Tax Code of the Russian Federation). Until the audit is completed, the declared reduction on the unified tax account is not reflected, which may lead to a temporary debt. In case of non-payment of tax within the established deadline, this circumstance serves as a basis for the application of enforcement measures. To avoid the aforementioned consequences, it is recommended to take the outlined procedure into account when submitting amended declarations and planning settlements with the budget.