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Unified declaration - disciplined activity and easy business
Unified declaration - disciplined activity and easy business
Entrepreneurs engaged in business activities must submit a declaration to the tax authorities to ensure accountability regarding their income. Taxpayers with tax obligations for any type of tax must submit this document within the time frame specified by law. If the last day for submission falls on a non-working day, the declaration must be submitted no later than the next business day. As tax administration becomes simpler for business representatives, it also affects the structure of tax declaration forms. For instance, the process of submitting the unified declaration by taxpayers for deductions at the source related to salaried work has been simplified for some time. The submission of the unified declaration by taxpayers began on April 1, 2020.
Simple administration increases tax discipline
Since 2020, the forms for the "Declaration of taxes deducted at the source related to salaried work," the "Quarterly report on mandatory state social insurance," the "Quarterly report on unemployment insurance," and the "Quarterly report on compulsory medical insurance" have been consolidated into a new unified form titled "Declaration (Report) on taxes deducted at the source related to salaried work, mandatory state social insurance, unemployment insurance, and compulsory medical insurance premiums." The submission of this unified declaration by taxpayers began on April 1, 2020. From this year, the process of optimizing and improving the "unified declaration for deductions at the source related to salaried work" has been carried out, and a simplified version of the unified declaration form has been prepared. This reduces the administrative burden on taxpayers and allows micro and small enterprises to submit their declarations easily without visiting service centers. This declaration is initially prepared by individuals without employees. The software for the new form was introduced from the fourth quarter of 2023, and a transition to the system with a simplified interface was provided. The simplified declaration form is pre-filled by the software based on the taxpayer's registration base and final declaration data and is presented to the taxpayers. If the taxpayer agrees with the data, they confirm the declaration with a strengthened electronic signature and send it to the tax authorities. If adjustments are necessary, the taxpayer can make corrections and confirm the declaration. This function allows the taxpayer to prepare an accurate report on their activities. In other words, if any discrepancies are detected in the numbers, they can be corrected.
One of the reasons that made the application of the unified declaration necessary was the questions that arose when micro and small business entities were filling it out.
The goal is to support business
One of the reasons for the application of the unified declaration was the questions that arose when micro and small business entities were filling it out. It is known that preparing business-related reports can be seen as a time-consuming and complex process. The "unified declaration for deductions at the source related to salaried work" form not only reduces the administrative burden on taxpayers but also allows micro and small enterprises to submit their declarations easily without visiting service centers. Utilizing the information obtained by the tax authority to inform and warn taxpayers in a timely manner and to automatically generate alert notifications to eliminate risks is a method successfully applied in international practice. The combination of all payments in a single report and its submission to taxpayers serves to simplify the operations of business entities. In general, one of the main goals of digital transformation in tax authorities is to establish an efficient and fast data processing system to enable quick decision-making. The purpose of this approach is to ensure the provision of high-level service to taxpayers. It should be noted that taxpayers can also submit suggestions related to the preparation of declaration forms. There is a special section on the State Tax Service website where anyone can enter their suggestions regarding the declaration forms.
Entrepreneurs engaged in business activities must submit a declaration to the tax authorities to ensure accountability regarding their income. Taxpayers with tax obligations for any type of tax must submit this document within the time frame specified by law. If the last day for submission falls on a non-working day, the declaration must be submitted no later than the next business day. As tax administration becomes simpler for business representatives, it also affects the structure of tax declaration forms. For instance, the process of submitting the unified declaration by taxpayers for deductions at the source related to salaried work has been simplified for some time. The submission of the unified declaration by taxpayers began on April 1, 2020.
Simple administration increases tax discipline
Since 2020, the forms for the "Declaration of taxes deducted at the source related to salaried work," the "Quarterly report on mandatory state social insurance," the "Quarterly report on unemployment insurance," and the "Quarterly report on compulsory medical insurance" have been consolidated into a new unified form titled "Declaration (Report) on taxes deducted at the source related to salaried work, mandatory state social insurance, unemployment insurance, and compulsory medical insurance premiums." The submission of this unified declaration by taxpayers began on April 1, 2020. From this year, the process of optimizing and improving the "unified declaration for deductions at the source related to salaried work" has been carried out, and a simplified version of the unified declaration form has been prepared. This reduces the administrative burden on taxpayers and allows micro and small enterprises to submit their declarations easily without visiting service centers. This declaration is initially prepared by individuals without employees. The software for the new form was introduced from the fourth quarter of 2023, and a transition to the system with a simplified interface was provided. The simplified declaration form is pre-filled by the software based on the taxpayer's registration base and final declaration data and is presented to the taxpayers. If the taxpayer agrees with the data, they confirm the declaration with a strengthened electronic signature and send it to the tax authorities. If adjustments are necessary, the taxpayer can make corrections and confirm the declaration. This function allows the taxpayer to prepare an accurate report on their activities. In other words, if any discrepancies are detected in the numbers, they can be corrected.
One of the reasons that made the application of the unified declaration necessary was the questions that arose when micro and small business entities were filling it out.
The goal is to support business
One of the reasons for the application of the unified declaration was the questions that arose when micro and small business entities were filling it out. It is known that preparing business-related reports can be seen as a time-consuming and complex process. The "unified declaration for deductions at the source related to salaried work" form not only reduces the administrative burden on taxpayers but also allows micro and small enterprises to submit their declarations easily without visiting service centers. Utilizing the information obtained by the tax authority to inform and warn taxpayers in a timely manner and to automatically generate alert notifications to eliminate risks is a method successfully applied in international practice. The combination of all payments in a single report and its submission to taxpayers serves to simplify the operations of business entities. In general, one of the main goals of digital transformation in tax authorities is to establish an efficient and fast data processing system to enable quick decision-making. The purpose of this approach is to ensure the provision of high-level service to taxpayers. It should be noted that taxpayers can also submit suggestions related to the preparation of declaration forms. There is a special section on the State Tax Service website where anyone can enter their suggestions regarding the declaration forms.