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:
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1 payment + 2 details in the payment (INN and payment sum);
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1 payment deadline per month;
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1 balance for the whole STA;
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1 day for return order
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1 document of collection for the bank;
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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
Olga Kireyeva
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