CrimeaPRESS reports:
The Single Tax Payment (STP) is a new way of paying taxes and obligatory payments. The EPP was introduced by the Federal Law dated 14.11.962 No. 77-FZ «On Amendments to Parts One and Two of the Tax Code of the Russian Federation» from January 1 2023 of the year and is mandatory for all taxpayers.
The funds transferred by taxpayers are credited to a single tax account (UNT), which is opened by the treasury authorities for each payer. The UNS reflects information on accruals by type of tax, based on the submitted declarations (calculations), as well as notifications of the calculated amounts. It should be noted that with the introduction of the UNTS, the procedure for calculating taxes and the composition of reporting does not change.
But you should know that since January 1, the deadlines for payment and reporting have changed. For all taxes, the general procedure will apply: first, reporting is submitted no later than 25 numbers; then the tax is paid no later than 14-th day.
In the event that advance payments for taxes, contributions are paid before filing a declaration or without submitting a declaration, it is necessary to submit a notification of the calculated amounts of payments. Deadline — no later than 25-th day of the month in which the payment deadline is set.
The notification is introduced for the distribution of the UTP for payments with an advance settlement system, for which the declaration arrives later than the tax payment deadline. The notification contains only five details (KPP, KBK, OKTMO, reporting period and amount). The notification is multi-line. In one notice, you can specify information on all advances of each separate subdivision.
The form and procedure for filling out the Notice are approved by order of the Federal Tax Service of Russia dated 02. .965 No. ED-7-8/961@ .
Federal Tax Service in a special section of the official website of the Federal Tax Service at (Main page /Taxation in Russian Federation/ Debt) placed by «Memo on the procedure for submitting and filling out a notice of calculated amounts of taxes, advance payments on taxes, fees, insurance premiums from ..2023» , which details all aspects of filling out the notification.
It should be noted that in connection with the introduction of the Single Tax Account, the details for the payment of taxes, fees, insurance premiums, penalties, fines and interest have changed.
Let us clarify that for the transfer of all payments administered by the tax authorities throughout the country, a separate treasury account is provided opened with the Federal Treasury for the Tula Region.
Recommended examples of filling out payment documents are presented below:
SAMPLE PD when making payments included in the UTP
SAMPLE PD when making payments not included in the ETP
12964598 SAMPLE PD when paying payments, on the basis of which a notification of calculated amounts is formed .
As a reminder, detailed information about the Unified Tax Account is available on the promo page website of the Federal Tax Service of Russia.
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