The Federal Tax Service has issued clarifications associated with the procedure for writing off income tax from a single bank account, in particular, processing payment orders and notifications.
Please be reminded that starting from May 29, 2023, amendments have been in effect in the Tax Code, according to which funds from the single tax account (STA) are written off in a new sequence:
Now the income tax write-off from the STA and its distribution to regional budgets will be carried out in the first instance. This applies to both the tax itself and the arrears on it. Until the company pays the tax debts, the arrears on other mandatory payments cannot be closed.
As a result, a new procedure for processing payment orders has been in effect starting from June 29 of this year. If a company pays income tax with separate payment orders with the status "02" and the same budget classification codes (BCC), then the total amount for all payment documents will be generated. Then, the amount will be credited to the account of tax accruals. At the same time, tax payments will be distributed the next day after such a payment order has been received by the tax inspectorate.
In addition, the Ministry of Finance of the Russian Federation has developed a bill providing for the submission of a notification of the calculated amounts of income tax twice a month:
Please note that switching to submitting notifications twice a month is a right, not an obligation. Therefore, the company will have the choice in which order to submit such notifications.
In the matters of the application of tax legislation, please contact Acsour experts.
Please be reminded that starting from May 29, 2023, amendments have been in effect in the Tax Code, according to which funds from the single tax account (STA) are written off in a new sequence:
- arrears on income tax, starting from the earliest moment of its occurrence;
- income tax - from the moment of the obligation to transfer it by a tax agent;
- arrears on other taxes, fees, insurance premiums, starting from the earliest moment of its occurrence;
- other taxes, advance payments, fees, insurance premiums - from the moment of the obligation to pay and transfer them;
- penalties;
- interests;
- fines.
Now the income tax write-off from the STA and its distribution to regional budgets will be carried out in the first instance. This applies to both the tax itself and the arrears on it. Until the company pays the tax debts, the arrears on other mandatory payments cannot be closed.
As a result, a new procedure for processing payment orders has been in effect starting from June 29 of this year. If a company pays income tax with separate payment orders with the status "02" and the same budget classification codes (BCC), then the total amount for all payment documents will be generated. Then, the amount will be credited to the account of tax accruals. At the same time, tax payments will be distributed the next day after such a payment order has been received by the tax inspectorate.
In addition, the Ministry of Finance of the Russian Federation has developed a bill providing for the submission of a notification of the calculated amounts of income tax twice a month:
- 12th of the month – for the period from the 23rd of the previous month to the 9th of the current month;
- 25th of the month – for the period from the 23rd of the previous month to the 22nd of the current month.
Please note that switching to submitting notifications twice a month is a right, not an obligation. Therefore, the company will have the choice in which order to submit such notifications.
In the matters of the application of tax legislation, please contact Acsour experts.
