For recording transactions on EMTA prepayment account, ‘MTA prepayment account entries’ page was created, which eases creating respective entries.
In order to copy MTA prepayment account entries on the Tax and Customs Board webpage, you must log onto e-Tax and go to ‘Claims and liabilities’, select ‘Prepayment account operations inquiry’, choose a suitable period and click on ‘Search’. Activate the displayed table; copy and paste it on the e-Financials field by the MTA prepayment account entries and click on ‘Load and show entries’.
In the preview, you can add new entries if necessary. If a previous entry exists with the same account and date, a new entry is not created. If the sum starts to differ between existing and created entries, then the existing entry must be deleted first by selecting Accounting > Entries.
MTA prepayment account entries are created when the sum transferred to the prepayment account of the Tax and Customs Board is divided between the respective taxes on the page of the Tax Board. This usually takes place a day or two after the deadline for submitting declarations when the amount of tax has been transferred to the prepayment account.