A single tax payment (EPP) is an opportunity The Tax Code of the Russian Federation, Article 45.2 "Single tax payment of an organization, an individual entrepreneur. Special procedure for payment (transfer) of taxes, fees, insurance premiums, penalties, fines, interest" for a business to transfer the money that it should give to the state in one transaction. This applies to taxes and arrears on them, contributions, penalties, and so on. To do this, it is necessary to deposit funds to a special account of the Federal Treasury, from which the tax inspectorate itself will write off everything according to the necessary categories.
In 2022, the EPP was introduced as an experiment Federal Law No. 263‑FZ of July 14, 2022 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" . The business could join it at its own request. To do this, it was necessary to submit a notification to the tax inspectorate in the spring of this year. However, starting from 2023, a single tax payment will become mandatory, so the topic becomes of general interest.
The company or sole proprietor transfers funds to a special account. It is not necessary to do this at the same time, you can transfer them gradually. It's just that by the day when the tax service starts debiting money from the account, there should be a sufficient amount on it.
In addition, it is necessary to send a notification to the Federal Tax Service Order of the Federal Tax Service of Russia dated March 02, 2022 No. ED‑7‑8/178@ "On approval of the Form of Notification of Calculated Amounts of Taxes, Advance Payments on Taxes, Insurance premiums, as well as the format of its submission in electronic form" with the amount of taxes and contributions you have to pay. At the same time, a separate document is filled in for each of them, that is, there is still enough paperwork, although one payment card will need to be prepared.
Notifications are submitted before the 25th day of the month in which you have to pay off the Federal Tax Service. The payment deadline is until the 28th. As for taxes and contributions for employees, until the 28th you need to pay what was accrued from the 23rd of last month to the 22nd of this month.
Next, the tax service comes into play. She will write off money from the account for different purposes in the next order:
If there are not enough funds in the account to cover all taxes and contributions, the money will be distributed among them proportionally.
And yes and no. Instead of payment orders, you will have to fill out notifications, which is somewhat easier, as well as sending everything to one account. However, it will be more difficult to manage the money yourself due to the order of funds write‑off. For example, if a company has debts and an amount that is exactly enough for taxes and contributions, then earlier it could pay the second first, and then deal with the first. It won't work that way from 2023. The debt will be repaid — and a new one will immediately arise.
Another concern is the interaction with automatic tax services. Now, from the point of view of technology, the Federal Tax Service has stepped far ahead. Working with it has become easier and more enjoyable, because a lot of issues can be solved remotely. However, there is no insurance against the fact that something will be considered wrong and written off. As a result, the company will have to deal with the situation. In addition, due to an error, debts may arise, because few people can afford to keep money in a special tax account with a reserve.
But in general there is no choice, so it remains to accept the inevitable and work with what is there.
This is allowed. The movement of funds can be tracked online. If there is something left on the account after all the write‑offs, it is possible to return the money or set it off against the payment of taxes by third parties.
In order for the amount to be transferred to you, you need to submit an appropriate application Order of the Federal Tax Service of Russia dated May 11, 2022 No. ED‑7‑8/389@ "On Approval of the Forms of Documents Used by Tax Authorities when Making a Refund of the Amount of a Single Tax Payment to an Organization, an Individual Entrepreneur, and the Format for Submitting an Application for the Refund of Funds Transferred to the Budget System of the Russian Federation as a Single Tax Payment to an Organization, an Individual entrepreneur, in electronic form" . However, the refund process is not quick: the tax office will consider the document for ten days, employees have five more days to respond and a month to return the money.
