CrimeaPRESS reports:
On December 31, 2023, the transition period associated with the implementation of the Unified Tax System ends.
Let us recall that in 2023 a new tax payment system was introduced for all taxpayers — using the Single Tax Payment. In order for taxpayers to adapt to the new tax payment system, a transition period was defined until the end of 2023, in which budget payments could be made in two ways: with or without notification.
In the first case, taxes were paid in a single tax payment and before the 25th day of each month it was necessary to send a notification of calculated taxes to the tax service. When transferring tax amounts, the status “01” was entered in the payment order.
In the second case, the notification role was played by a payment order with status “02”. At the same time, when generating a payment order, it was necessary to select the BCC of the tax to which the funds are transferred.
Considering that 2023 is ending and the transition period is ending, a payment order with status “02” can be submitted for the final time on the last banking day of the calendar year.
From January 1, 2024, it will be possible to make transfers to the country’s budget in only one way – a single tax payment. Next year you will need to complete the following steps to replenish the Single Tax Account:
- Calculate the amount of taxes according to the applicable taxation system.
- By the 25th, send a notification of calculated taxes via electronic means of communication.
- Transfer funds to the budget by generating a payment order with status “01”.
This method of transferring taxes and contributions will become mandatory and the only one.
Detailed information about the Unified Tax Account is available on promo page website of the Federal Tax Service of Russia.
source: press service of the Federal Tax Service of Russia in Sevastopol
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