On November 29, 2021 was published the federal law № 379-FZ on the introduction of a single tax payment (STP) for legal entities and individual entrepreneurs. A STP can be used for the fulfillment of duties to pay taxes, advance tax payments, fees, social security contributions, penalties, fines and interest.
The idea is that a legal entity and an individual entrepreneur will be able to pay all mandatory payments to the budget by one payment order. Further, the tax authorities themselves will distribute the received funds between taxes, advance payments, fees, etc.
The offset of the STP against the fulfilment of duties to the budget will be carried out in the following order:
The taxpayer also can apply for return of the amount of STP if the tax authorities have not yet made a decision on the offset.
The taxpayers on SPT regime should notify the tax authorities about the calculated amounts of taxes, advance payments and social security contributions. The deadline for submitting such notification is no later than 5 days before the deadline for the payment date. At the same time, a notification regarding the personal income tax will need to be submitted no later than the 5th day of the month following the month of income payment. The form of such notification is not presented yet and should be approved separately by the Federal Tax Service.
The STP regime is planned to be tested in a pilot mode from July 1 to December 31, 2022. The transition to the STP will be voluntary - at the request of the taxpayer. To be able to apply for STP regime the taxpayers should make a reconciliation with the tax authorities and submit an application for switching to SPT in April 2022.
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NAZALI TAX & LEGAL |