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Single Tax Account

Single Tax Account

On 14 July 2022, Law No. 263-FZ on Amendments to Part One and Part Two of the Tax Code of the Russian Federation was published.

The main change is the introduction of the concepts of a Single Tax Account (STA) and a Single Tax Payment (STP), as well as new practices of tax payment administration. 

The new rules come into force from 01.01.2023 and are binding for all taxpayers.

The single tax account is maintained for every natural person and every organization that is a taxpayer, payer of charges, payer of insurance contributions and/or a tax agent.

Thus, the settlement of each individual tax, contribution, or other charge is turned into an aggregate liability to the tax authority. The aggregate liability for payment is formed on the payer's STA on the basis of submitted tax declarations, revised tax declarations, and notifications on the calculated amounts of taxes, fees, advance payments of taxes, insurance premiums, and decisions of the tax authority.

The law introduces a single date for submission of tax returns and notifications - the 25th of the month following the reporting month, for quarterly taxes - the last month of the reporting quarter.

     
Tax, contribution

Old date New date        

Social contributions

 15  25

Excise 


 15, 25  25
     
VAT

 25  25

Income tax

 28  25

Mining tax

 30  25

Property tax                            

 30                                      25

At the same time the law introduces a single date of tax payment.

               
 Tax, contribution                 
   
      Old date  
New date       
     
Social contributions  15  28
Excise  25  28
VAT  25  28
Mining tax  25  28
Income tax  28  28
Property tax  30  28
Land tax  30  28
Transport tax  30  28
Personal income tax  Date of income payment   
 28

The advantages of the new procedure for the administration of tax payments are outlined by the Federal Tax Service on its website:

  1. 1 payment + 2 details in the payment (INN and payment sum);

  2. 1 payment deadline per month;

  3. 1 balance for the whole STA;

  4. 1 day for return order

  5. 1 document of collection for the bank;

  6. 1 day for unblocking the account

We will talk about the practical aspects of the new procedure in future CIs on this topic.

The first practical tip is to carry out a reconciliation with the Federal Tax Service for all potential taxes, contributions and other payments before 01.01.2023 to form a clear picture of liabilities and overpayments in terms of individual obligations, and to recover any overpayments that may be recoverable. After all, after the transition to STA, the evidence base will be blurred.


Contacts:

Eugenia Chernova, Project Leader Controlling and Reporting swilar OOO
M: eugenia.chernova@swilar.ru, T: +7 (495) 648 69 44 (ext. 310)

Olga Kireyeva, Deputy Project Leader, swilar OOO 
M: olga.kireyeva@swilar.ru, T: +7 (495) 648 69 44 (ext. 311)