29 января 2021
Екатерина Уцына
Elnur_ / Depositphotos.com
Налоговая служба разработала и рекомендовала формы уведомления об уменьшении суммы налога, уплачиваемого в связи с применением ПСН, на сумму страховых платежей (взносов) и пособий, и уведомления об отказе в применении такой льготы, а также формат и порядок их представления (письмо ФНС России от 26 января 2021 г. № СД-4-3/785@).
Напомним, что с 1 января 2021 года вступили в силу новые положения, согласно которым сумма налога на ПСН, исчисленная за налоговый период, может быть уменьшена на сумму страховых взносов на ОПС, ОСС, ОМС, расходов по выплате пособия по временной нетрудоспособности в части, не покрытой страховыми выплатами, а также на сумму платежей (взносов) по договорам добровольного личного страхования, заключенным в пользу работников на случай их временной нетрудоспособности (п. 1.2 ст. 346.51 Налогового кодекса). При этом уменьшить сумму налога можно не более чем на 50%.
Об уменьшении суммы налога нужно уведомить налоговый орган, в котором налогоплательщик состоит на учете в качестве плательщика ПСН и в который им уплачена (должна быть уплачена) сумма налога, подлежащая уменьшению.
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Представляется уведомление в налоговый орган в письменной форме лично либо направляется в виде почтового отправления с описью вложения или в электронной форме по утвержденному формату по ТКС, подписанное усиленной квалифицированной электронной подписью.
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