Single tax account: advantages and disadvantages
https://doi.org/10.17803/2311-5998.2023.107.7.138-141
Abstract
The article discusses and analyzes the advantages and disadvantages of introducing a single tax account from January 1, 2023 for paying taxes, fees, penalties, fines and interest. The author gives the following concepts: UNS, total obligation, account balance, overdue arrears. The legislation fixing the introduction of the UNS is analyzed, the procedure for issuing payment orders, the sequence of debiting funds from the UNS are explained. Examples of disputes arising between the IFTS and taxpayers when using a single tax account are given.
About the Author
N. Yu. Orlova
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
Natalya Yu. Orlova, Associate Professor of Department in Financial Law, Саnd. Sсi. (Economics)
9, ul. Sadovaya-Kudrinskaya, Moscow, 125993
Review
For citations:
Orlova N.Yu. Single tax account: advantages and disadvantages. Courier of Kutafin Moscow State Law University (MSAL)). 2023;(7):138-141. (In Russ.) https://doi.org/10.17803/2311-5998.2023.107.7.138-141
Views:
346
Email this article 
