The Federal Tax Service of Russia has introduced a new electronic service designed to streamline the process of obtaining a certificate from the register of disqualified persons. This initiative aims to assist individuals seeking employment in state institutions, where such a certificate is mandatory. The service, accessible via the official website of the Federal Tax Service, allows users to quickly generate a certificate confirming their status regarding disqualification.
Individuals listed in the register of disqualified persons are prohibited from holding positions in civil and municipal services, managing legal entities, or engaging in pharmaceutical and medical activities. The certificate generated through this service is an electronic document, signed with a qualified electronic signature from the tax authority, and holds the same validity as a paper document. To obtain this certificate, individuals must pay a fee of 100 rubles, which can be settled online using a bank card on the Federal Tax Service's website, through a credit institution's site, or by generating a bank payment receipt.
In addition to this new service, significant changes are set to take effect in 2025 regarding the form and application process for obtaining a certificate of the balance of the unified tax account (ENA). The updated forms will provide more comprehensive data to help accountants better understand the financial state of their institutions. The changes were formalized in a decree from the Federal Tax Service dated November 5, 2024, and will be implemented starting May 8, 2025.
The new form, designated as 1160082, will include additional fields for indicating codes relevant to the budget classification (KBK), tax registration number (KPP), and the classification of municipal entities (OKTMO). This enhancement aims to make the documents more informative and user-friendly. Furthermore, the title page has been supplemented with an appendix that provides a detailed breakdown of the certificate, along with additional sheets for specifying the KBK, KPP, and OKTMO details.
One of the key updates in the new ENA balance certificate is the inclusion of more detailed information regarding the taxpayer's balance, which can be positive, negative, or zero. The revised certificate will introduce four significant changes that promise to facilitate the work of accountants:
- The introduction of a new QR code intended for internal use by tax authorities, enhancing document security.
- The specification of Moscow time at the moment of data generation, addressing previous issues that arose from discrepancies in accounting and tax data.
- The addition of three key amounts in the certificate: the current ENA balance, the balance as of January 1, 2023, and the balance of the unified tax payment (ENP).
These changes are designed to reduce misunderstandings during data verification processes, particularly concerning accrued penalties. The new format will allow for a clearer presentation of financial information, which is critical for accurate accounting.
Moreover, the updated Appendix No. 1 will now comprise six tables, expanding from the previous two. This appendix will include new columns that detail refundable balances related to state fees, debts suspended due to bankruptcy proceedings, and overdue payment schedules. For instance, column six will help accountants verify data against specific accounts used for state fee payments dictated by court decisions.
Appendix No. 2 introduces a new section titled 'Information on the amounts of the formation of upcoming obligations,' which will assist in tracking future tax obligations and payments already made. This addition aims to enhance the clarity and accuracy of financial records within institutions.
Appendix No. 3, which focuses on the calculation of penalties, will now offer a more detailed breakdown, including accrued and paid penalties and the remaining balance in the ENA. This change is expected to improve the accuracy of penalty calculations and reduce discrepancies.
Lastly, Appendix No. 4 will provide a more detailed overview of the aggregate tax liability, encompassing taxes, advance payments, and insurance premiums. This comprehensive approach aims to facilitate better financial planning and compliance for institutions.
As these changes come into effect, accountants and financial officers in state institutions will have access to improved tools and resources, allowing for more efficient management of tax-related obligations. The Federal Tax Service emphasizes that these updates are part of ongoing efforts to enhance transparency and efficiency in the tax administration process.
For those looking to stay informed about these developments, subscribing to the System of State Finances will provide access to all new regulatory changes and help streamline work processes within the public sector. With these advancements, the Federal Tax Service aims to foster a more responsive and accountable tax system that meets the needs of both the authorities and the taxpayers.
