Create: 2025-05-15 Update: 2025-06-29 16:16:24

Уточнёнка к уменьшению может привести к образованию недоимки

При подаче уточненной декларации на уменьшение налога к уплате, сальдо ЕНС обновляется только после завершения камеральной налоговой проверки. В том случае если уточнёнка сдается из-за ошибок, которые ранее привели к занижению налога, обновленная сумма к уплате отражается на едином налоговом счете в день поступления такой декларации. Когда корректировка данных направлена на уменьшение налоговой обязанности, то сальдо ЕНС меняется только после завершения камеральной проверки (статья 11.3 НК РФ).

Камералка длится три месяца. За это время у налогоплательщика может образоваться отрицательное сальдо ЕНС. Чтобы этого не допустить, налоговики рекомендуют уплатить исчисленный налог, не дожидаясь итогов камеральной проверки уточненной декларации. Когда сумма к уменьшению налога будет подтверждена, она отразится на ЕНС в виде переплаты. Только тогда налогоплательщик сможет её вернуть либо зачесть в счет будущих платежей.

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Уточнёнка к уменьшению может привести к образованию недоимки

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