The State Duma has introduced draft amendments to the Tax Code of the Russian Federation on mandatory single tax payment and a single tax account in the second half of 2022 and 2023.
A new procedure for paying taxes and payments is proposed, which assumes that instead of different payments for each individual tax, it will be necessary to transfer the total amount to a single tax account in the Treasury. Only the INN is indicated. The unified tax account will be maintained by an inspection for each organization and individual, and the amount will also be distributed by the inspection.
Here, the concept of the total obligation to pay will become important, that is, how much taxes, advance payments on taxes, except personal income tax for individual foreign workers, fees, insurance premiums, penalties, fines, etc. need to be transferred (paid).
This obligation will be calculated on the basis of tax reporting (including updated), i.e. declarations, calculations;
– tax notifications;
– reports on the amounts calculated by the tax authorities;
– decisions on postponement or installment;
– decisions of inspections on bringing or refusing to bring to responsibility;
– judicial acts, decisions of higher authorities and executive documents;
As a general rule, documents on payments that have been transferred for more than 3 years will not be taken into account, as well as those amounts that are indicated in the decision of the tax authorities on bringing or refusing to bring to responsibility if the court has taken interim measures and suspended the effect of this decision.