Tax Service: Formation of a payment order for payment of tax to the budget requires attention

CrimeaPRESS reports:

Incorrect execution of a payment document and incorrect indication of the recipient’s account in the payment order may lead to untimely reflection of the payment on the taxpayer’s Unified Tax System, the formation of debt and unjustified application of collection measures.

Let us clarify that for the transfer of taxes and fees, insurance premiums, penalties, fines, interest administered by tax authorities, the following are provided: unified details — a separate treasury account opened by the Federal Treasury Office for the Tula Region.

Taxpayers transfer a single tax payment to ENP CBCIn 2023, taxes could be paid either using the details of a single tax payment or by specifying specific budget classification codes for individual taxes.

However, from January 1, 2024, the provisions allowing the budget classification code of a specific tax to be reflected in the payment document have ceased to be effective, so indicating in the “104” detail a budget classification code different from the budget classification code of a single tax payment when transferring payments is an error.

You can find out the correct details for transferring payments to the budget in the section of the website of the Federal Tax Service of Russia «All about ENS».

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

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