Legislation amendments

From the 1^st of July to the 31^st of December 2022 legal entities and individual entrepreneurs will be able to use a single tax payment.
According to the Federal Law No. 379-FZ dated 29.11.2021, during this period it will be possible to use this special procedure for payment of taxes, dues and fees, insurance fees, penalties and fines by transferring a single tax payment to the Federal treasury account.

Tax authorities, in turn, using available information and documents will split the funds towards mandatory payments according to the prioritization:
1) Arrears – starting from the earliest detected date
2) Taxes, dues and fees, insurance fees and taxes prepayments – from the date the obligation to pay them arises on the basis of tax returns, calculations and notifications
3) Penalties
4) Interest
5) Fines
However, to use this procedure it will be necessary to make a reconciliation of payments with tax authorities.
It will be possible to apply for the special procedure for the payments from the 1^st to the 30^th of April 2022, but no later than one month from the reconciliation of payments.

Moreover, in experimental mode starts transfer to the automatic simplified taxation system of micro enterprises and individual entrepreneurs with annual income no more than 60 million RUB and staff number no more than five employees.
According to the financial statements for 2020 (Globas data) there are more than 1.1 million of the micro enterprises that meet these criteria. They can apply in the personal account of a taxpayer.
This taxation system involves exemption of filling of tax returns and automatic calculation of payments based on data from cash register equipment and account activity in authorized bank.
Republic of Tatarstan and Kaluga Region have already expressed their wish to enter the experiment that will take about six years.