Tax payment procedure for legal entities and entrepreneurs will be simplified
The Russian government approved amendments to the Tax Code proposed by the Ministry of Finance, which make it possible to pay taxes for certain types of fees and insurance premiums as a single tax payment.
The mechanism of "single tax payment" allows you to pay mandatory payments in one payment order without specifying the type of payment, the term of its payment, belonging to the budget of the budgetary system of the Russian Federation. The tax authority itself, on the basis of the information available to it, sets off the transferred funds against the obligations of the payer.
Finance Minister Anton Siluanov noted that the adoption of such changes will create more comfortable conditions for payers, reduce the time for processing settlement documents, and will also allow timely fulfillment of their obligations to the budget.
First of all, the amount of the single tax payment will be used to pay off the arrears of the payer. If there is none, then the offset of the amount of the single tax payment will be made against the upcoming payments with the earliest due date, and in their absence - against the debt on payment of penalties, interest and fines.
In this case, the tax authority will be obliged to inform the payer of the decision taken on the offset of funds transferred to the budget system of the Russian Federation as a single tax payment within five days from the date of such a decision.
The payer will retain the right to make payments according to the current procedure: to send funds to the budget classification codes corresponding to the obligations.
If the law is adopted, the amendments will take effect from January 1, 2022.
The Russian government has approved amendments to the Tax Code proposed by the Ministry of Finance, which make it possible to pay taxes for certain types of fees and insurance premiums to a single tax ...
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