Starting from January 1, 2023, organizations will switch to a new procedure for calculating taxes, insurance premiums and other mandatory payments in the form of a unified tax payment. These changes will affect any company regardless of the applicable taxation system.
We have prepared a material in which we told how companies correctly follow the new provisions of Tax legislation in carrying out their current activities.
WHAT IS STP?
SingleTax Payment (STP) – funds voluntarily transferred to the budget system of the Russian Federation to the corresponding account of the Federal Treasury of organizations or individual entrepreneurs by one payment order without clarification:
The essence of the STP is that organizations deposit a certain amount of money to the single tax account (STA), which the tax authorities will be able to offset when making mandatory payments in a certain consequence, depending on the type of payment. It will not be necessary to issue separate payment orders for the making of a particular payment. It will be enough to specify the taxpayer ID number, budget classification code and the amount of the payment in the payment order for the STP.
The purpose of the STP:
WHO APPLIES THE STP?
STP has to be applied by companies performing duties:
WHAT TAXES AND LEVIES CAN BE PAID USING THE STP?
The STP can be used when making such mandatory payments as:
In addition, the payment of penalties, fines, arrears and other sanctions for late payment of taxes and contributions will be offset from the STA.
The offset of funds as a STP is carried out by the tax authorities in compliance with the following sequence regarding obligations to pay:
WHEN TO PAY THE STP?
There is no single deadline for the payment of the STP, since it is necessary to transfer the payment within the time limits established for each type of tax and contributions in accordance with the legislation of the Russian Federation. As a general rule, the deadline is not later than the 28th day of the corresponding month (for all taxes, except income tax). For more information about the new terms of payment of the main mandatory payments are reflected in the table below:
We have prepared a material in which we told how companies correctly follow the new provisions of Tax legislation in carrying out their current activities.
WHAT IS STP?
SingleTax Payment (STP) – funds voluntarily transferred to the budget system of the Russian Federation to the corresponding account of the Federal Treasury of organizations or individual entrepreneurs by one payment order without clarification:
- type of payment;
- term of payment;
- belonging to a specific budget of the budgetary Russian Federation.
The essence of the STP is that organizations deposit a certain amount of money to the single tax account (STA), which the tax authorities will be able to offset when making mandatory payments in a certain consequence, depending on the type of payment. It will not be necessary to issue separate payment orders for the making of a particular payment. It will be enough to specify the taxpayer ID number, budget classification code and the amount of the payment in the payment order for the STP.
The purpose of the STP:
- exclusion of situations of arrears on one tax and overpayment on another;
- simplified processing of payment orders for taxes and reduction of their number to one per month;
- reduction of the time for tax refund and removal of blocking on the account to one working day.
WHO APPLIES THE STP?
STP has to be applied by companies performing duties:
- taxpayer;
- payer of insurance premiums and levies;
- tax agent for the payment (transfer) of taxes, advance payments, levies.
WHAT TAXES AND LEVIES CAN BE PAID USING THE STP?
The STP can be used when making such mandatory payments as:
- Profits tax;
- VAT (except VAT on imports from the Eurasian Economic Community);
- Income tax (except income tax from the income of foreigners on a patent);
- Insurance premiums (except for trauma contributions);
- Property tax;
- Transport tax;
- Tax at the Simplified Taxation System;
- Land tax, excise taxes, water tax, mineral extraction tax, gambling tax, single agricultural tax and others.
In addition, the payment of penalties, fines, arrears and other sanctions for late payment of taxes and contributions will be offset from the STA.
The offset of funds as a STP is carried out by the tax authorities in compliance with the following sequence regarding obligations to pay:
- arrears - starting from the earliest date of its detection;
- taxes, advance payments, levies, insurance premiums - from the date when the obligation to pay them arises on the basis of tax declarations, calculations, notifications, etc.;
- penalty interests;
- interests
- fines.
WHEN TO PAY THE STP?
There is no single deadline for the payment of the STP, since it is necessary to transfer the payment within the time limits established for each type of tax and contributions in accordance with the legislation of the Russian Federation. As a general rule, the deadline is not later than the 28th day of the corresponding month (for all taxes, except income tax). For more information about the new terms of payment of the main mandatory payments are reflected in the table below:
To determine the amount of the STP to a specific number, it is necessary to add up all current payments, the amount of fines and arrears by this date. The main thing is to detect the presence of a positive balance, which confirms that the current funds in the STA are sufficient to pay the necessary amounts. To verify it, it is possible to request information from the Federal Tax Service about the status of the STA. Otherwise, the company may receive a notification from the tax authorities on the payment of arrears. If it is impossible to deposit an account promptly, you will have to pay a fine.
At the same time, it is not prohibited to transfer to the STA an amount exceeding the amount of the obligation to pay. It is possible to do this in the following ways:
- to submit a payment order to the bank for transferring money from the settlement account to the STA if there are sufficient funds in the account;
- to verify that the bank account reflects the operation of transferring money to the budget of the Russian Federation.
If the company has a positive balance on the overpayment on the account, then the remaining amount can be returned back to the settlement account within a month. To do this, it is necessary to make an appropriate application and send it to the Federal Tax Service. It is possible to return only the amount within the positive balance on the STA. The refund period is 3 working days from the date of submission of the application.
WHAT IS THE DEADLINE FOR SUBMITTING REPORTING?
The frequency of submitting tax reporting does not change, but the deadlines for its submission have been changed:
Apart from the reporting, organizations should send a notification to the tax service about the calculated amounts of taxes, levies, insurance premiums. The deadline for submitting the notification is not later than the 25th day of the month of payment. The form of the document was approved by the Order No. ED-7-8/1047 of the Federal Tax Service dated November 2, 2022.
WHEN IS THE PAYMENT OBLIGATION CONSIDERED TO BE FULFILLED?
The day of fulfilment of the obligation to pay will be the one on which the taxpayer sent the order for the STP to the bank if there is a sufficient amount on the account. In this case, the obligation cannot be fulfilled earlier than the due date for payment of the tax, according to which the decision on offset is made.
HOW TO SWITCH TO STP?
There is no special procedure for switching to the STP. This payment method is the only one for companies, therefore all business representatives will automatically switch to it. However, before applying the new approach to calculating taxes, it is recommended to carry out a joint reconciliation of calculations with the budget for taxes, which will show that there are no disagreements.
Acsour carefully monitors legislative changes and will advise you on the issues that have arisen on this topic.
