Important: starting from the new year, the rules for crediting and refunding taxes from the Unified Tax Service are changing.

Federal Law of November 28, 2025 No. 425-FZ provides for adjustments to the provisions of Articles 78 and 79 of the Tax Code of the Russian Federation, which are devoted to the offset and return of amounts reflected in the single tax account (UTA).

The changes affect the procedure for directing the positive balance of the Unified Tax Service to pay taxes for other persons.

The possibility of partial credit is directly indicated. If the balance of the Unified Tax Service is not enough to offset the amount reflected in the application, it will be carried out partially, that is, within the limits of the existing positive balance of the Unified Tax Service.

In addition, Article 79 of the Tax Code of the Russian Federation establishes a rule according to which amounts transferred as a credit to the unified tax of another person in the absence of his obligation to pay taxes are not subject to return.

Please note that if such payment was made not by offset, but by direct transfer of money to the Unified Tax Service of a third party, then the money will be returned directly to the payer to the account from which it came.

The above changes will come into force on September 1, 2026.

There will also be changes in transactions with amounts received by the Unified Tax Service to repay damage caused to the budget as a result of crimes related to tax evasion. These amounts are not subject to credit or refund. These rules will come into force on January 1, 2026.

source: press service of the Federal Tax Service of Russia in Sevastopol

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