A single tax payment will have to be made to a single tax account. What innovations await.
The State Duma in the second, decisive, reading adopted a bill on the introduction of a single tax payment and a single tax account. In essence, this means the establishment of a completely new system of settlement of taxpayers with the state. And although at first glance it may seem that the new legal mechanism is beneficial for them and is quite simple, large companies asked to postpone the date of its introduction.
However, the legislators did not go for it, but heeded the wishes to shift the deadlines for filing reports and paying taxes. By the second reading, a number of important amendments were made to the bill.
The new mechanism for paying taxes involves the following innovations:
each taxpayer (with some exceptions) opens a single tax account;
within the prescribed time limits, the taxpayer makes a single, summarized tax payment on him instead of paying a number of separate taxes;
when calculating, only the TIN and the total amount are indicated;
tax reporting is submitted and taxes are paid on the same terms (now different terms of payments, including advance payments, are provided for different taxes).
The tax authorities will distribute the funds received on the account independently. The Ministry of Finance and the Federal Tax Service, the authors of the bill, considered that such a system would significantly reduce the document flow of taxpayers, as well as the number of errors in filling out payment documents and the number of disputes.
From the second half of this year, the new tax payment system will be tested, it can be applied voluntarily as an experiment. It will become mandatory from 2023, and many large taxpayers considered this period to be overly optimistic and insufficient for restructuring business processes (complicated by the departure of foreign software). However, legislators did not take into account their opinion.
However, some other proposals received support. In the draft law prepared for the second reading, single reporting and payment of taxes have already been transferred (from 20 and 25 to 25 and 28, respectively). In addition, the new version of the document has a list of exceptions to the general system of a single payment (NAP, personal income tax from foreigners, fees for the use of aquatic biological resources and wildlife), and the rights to dispose of free funds, a positive balance, have been expanded. Overpayment can now not only be returned, but also attributed to future periods.
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