New deadlines for paying taxes and insurance contributions in 2023

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In 2023, all taxes and contributions individual entrepreneurs and organizations will have to pay in a new single term – not later than the 28th of the relevant month, and submit reports before the 25th number. The changes are associated with the universal compulsory transition to a single tax payment from January 1, 2023.

No changes are provided for certain taxes, such as corporate income tax. But for other obligations the deadline for payment has been significantly changed.

For example, no later than the 28th day of the current month, tax agents will transfer personal income tax calculated and withheld for the period from the 23rd of the previous month to the 22nd of the current month. Personal income tax withheld from December 23 to 31 must be transferred no later than the last working day of the calendar year, and for the period from January 1 to 22 – no later than January 28.

The new procedure and terms of payment 2023 do not apply to insurance premiums for accidents and occupational diseases. The traumatism premiums will have to be paid by the old rules, not later than the 15th day of the month following the calculation month. The recipient will be a new unified fund (instead of the FSS).

From 2023, all taxes and contributions will be transferred by a single tax payment to a single tax account in the Federal Treasury. Each taxpayer will have its own account. This method of payment will be the only one. Each taxpayer will open a single tax account in the Federal Treasury. To this account you will be transferring taxes in one payment. In it you will indicate taxpayer ID number and amount. You will not need to send separate payments for different taxes. The inspectors will credit the money to the taxes themselves. When VAT and excise taxes are refunded, the balance of the single tax account will be replenished.