Head of State Vladimir Putin signed a law on the introduction from January 1, 2023 of a single tax account for the taxpayer, which allows citizens and organizations to pay all taxes in one payment. The document is published on the official portal of legal information.
The law should simplify the payment of taxes and other obligatory payments by citizens. Its implementation will make it possible for taxpayers to create more comfortable conditions, reduce the time for processing settlement documents, and also eliminate their simultaneous debt and overpayment of various types of taxes.
To date, the taxpayer must fill out a lot of payment orders with a huge number of details. Now, instead, the law introduces a single tax account, which is opened for each payer by the Federal Treasury. Both individuals and legal entities will be able to use such an account and pay all tax obligations in a single payment, indicating only its amount and their TIN.
The presence of the payer at the same time indebtedness and overpayment for different types of taxes will actually be excluded. And if the funds transferred to the single account exceed the total amount of taxes payable, they can not only be returned, but also offset against the upcoming payment of tax or the execution of decisions of the tax authorities, as well as against the payment of taxes of another person at the request of the taxpayer.
However, if another person paid the tax for the taxpayer, then he will not be entitled to demand the return of the funds paid. In addition, the payment of tax on professional income and fees for the use of wildlife and aquatic biological resources will be possible separately, that is, not as part of a single tax payment. The law also specifies the grounds for collecting debts in court from organizations and individual entrepreneurs.