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Single tax payment for organizations and individual entrepreneurs starting from 2022

Single tax payment for organizations and individual entrepreneurs starting from 2022

LEGAL DIGEST, NEWS \ 16.12.2021

The State Duma of the Russian Federation adopted a Law establishing for organizations and individual entrepreneurs a special procedure for paying taxes in the form of a single tax payment.

Single tax 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 in one payment order without specification:

  • type of payment;
  • term of payment;
  • belonging to a specific budget of the Russian Federation.

The essence of the STP is that organizations deposit a certain amount of money into the account, which the tax authorities will be able to set off when paying mandatory payments in a certain sequence, depending on the type of payment. 

The application of the STP is a right, not an obligation. Therefore, legal entities and individual entrepreneurs can pay mandatory payments according to general rules.

Who applies the STP?

STP can be applied by companies performing duties of:

  • taxpayer;
  • payer of insurance premiums and levies;
  • tax agent for the payment (transfer) of taxes, advance payments, levies.

The transfer of funds to the budgetary system as a STP can be made by another person. At the same time, such a person has no right to demand the return of the STP amounts.

What can taxes and levies be paid using the STP?

The STP can be used when making such mandatory payments as:

  • taxes (with the exception of payments by an individual under the STP under article 45.1 of the Tax Code of the Russian Federation);
  • advance payments;
  • insurance premiums;
  • penalty interests;
  • fines;
  • interests.

At the same time, the offset of funds as a STP is carried out by the tax authorities in compliance with the following sequence regarding obligations to pay:

  1. arrears – starting from the earliest date of its detection;
  2. taxes, advance payments, levies, insurance premiums – from the date the obligation to pay them arises on the basis of tax declarations, calculations, notifications, etc.;
  3. penalty interests;
  4. interests
  5. fines.

If when offsetting, the balance of funds, recognized by the STP, is not enough to fulfill the obligation to pay, then the remaining amounts can be offset in the specified sequence proportionally to the amounts of the obligation. A similar approach also applies to penalties, fines, interests.

How to switch to STP?

To switch to the payment of the STP, organizations need to:

  1. Carry out a joint reconciliation of calculations with the budget on taxes, which will show that there are no disagreements.
  2. Submit an application for the application of a special procedure for the payment of mandatory tax payments.

The specified application is submitted to the territorial tax authority at the location of the organization in electronic form through the telecommunications link. The form and format of the document is approved by the Federal Tax Service of the Russian Federation.

The deadline for submitting an application is from April 1 to April 30, 2022, but not later than 1 month after the reconciliation. This means that the reconciliation should be done in March next year.

When can the STP be used?

Organizations will be able to apply the STP from July 1 to December 31, 2022. At the same time, the amendments to the Tax Code of the Russian Federation on a single tax payment come into force on January 1, 2022. If the practice of applying the STP shows a positive result, then the specified payment procedure can be introduced on a permanent basis.

When is the obligation to pay considered as fulfilled one?

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.

Submission of reporting when applying the STP

An organization using the STP should send a notification to the tax service about the calculated amounts of taxes, levies, insurance premiums. The deadline for notification is not later than 5 days before the due date for the payment of the relevant taxes, levies and insurance premiums.

Tax agents for income tax are additionally required to submit a notification of the amounts of tax transferred by them. The deadline is not later than the 5th day of the month following the month of payment of income.

The right to a refund

Organizations have the right to a refund of funds transferred as a STP, for which the offset was not made.

This return is carried out on the basis of an application from the organization in the procedure prescribed by sub-clauses 7-10 of article 45.1 of the Tax Code of the Russian Federation. The term for making a decision on the return of money by the Federal Tax Service authorities is 10 working days. If the decision is positive, the money should be returned to the company within 1 month.

The Acsour carefully monitors legislative changes and will advise you on the issues that have arisen based on the results of testing this payment procedure.