ON THE SINGLE TAX ACCOUNT AS A NEW FORM OF ACCOUNTING FOR OBLIGATIONS AND THEIR FULFILLMENT
Journal: AUDITOR
Volume 9 № 4
, 2023
Rubrics: IN FEDERAL ASSEMBLY
Authors:
1.
Moskva, Moscow, Russian Federation
Type:
Article
Pages:
from 3
to 8
Status:
Published
Received:
28.05.2023
Accepted:
28.05.2023
Published:
28.05.2023
Subject area:
UDK 336.225 Методы налогообложения и налоговая администрация
Language:
Russian
Keywords:
single tax account, single tax payment, payment orders, settlement balance, settlement and cash transactions
Abstract (English):
On January 1, 2023, Federal Law No. 263-FZ dated July 14, 2022, which introduced the institution of a single tax account in Russia, came into force. According to parliamentary analysts, the implementation of the provisions of this law will significantly simplify the system of taxpayers’ settlements with the budget and reduce the number of errors made by the parties to the settlements.
On January 1, 2023, Federal Law No. 263-FZ dated July 14, 2022, which introduced the institution of a single tax account in Russia, came into force. According to parliamentary analysts, the implementation of the provisions of this law will significantly simplify the system of taxpayers’ settlements with the budget and reduce the number of errors made by the parties to the settlements.
Keywords:
single tax account, single tax payment, payment orders, settlement balance, settlement and cash transactions
single tax account, single tax payment, payment orders, settlement balance, settlement and cash transactions
1. Federal'nyy zakon ot 14.07.2022 № 263-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federacii».
