A bill enabling legal entities to benefit from a single tax payment mechanism has been submitted to the Russian Parliament.

According to the said bill, the companies will have the possibility to make a single tax payment and, thus, to pay at a single time for taxes and social charges, including arrears, upcoming payments, penalties, fines and late payment interest. The Federal Tax Service will properly re-allocate the amounts on its own.  

Overpaid and overcharged amounts of taxes and charges could also be offset against the single tax payment on the basis of the taxpayer’s application.

The amounts of single tax payment can also be claimed back by the taxpayers in the part that has not been offset by the tax authorities. The return is made within a month pursuant to an application submitted by the taxpayer. If the tax authorities do not comply with the deadline, late payment interest will be due.

Third parties should have the right to make single tax payments for the companies. However, in such a case, they would be unable to claim the return of these sums from the budget.

The bill in question also extends the system of overpayments offset among taxes and social charges. At present, it is unavailable and the overpaid taxes can be offset against other taxes but not against social charges and vice versa.


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