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.

Analysis of net assets makes it possible to assess financial condition of a company, its solvency level and risk of bankruptcy in case of insufficient property. In this case, the authorized capital should be reduced to the size of net assets. If, at the same time, the authorized capital turns out to be less than that established by the law, then this will be a reason for liquidation of the enterprise. However, this rule does not always work. There can be many other reasons.

For this ranking Information agency Credinform selected the largest companies in terms of annual revenue for the last reporting periods available in the state statistics bodies and the Federal Tax Service (2018 - 2020) using Globas. As of 01.12.2021 a decision was made on the forthcoming striking-off of inactive legal entities from the Unified State Register of Legal Entities in respect of these companies (TOP 10). In total, there are over 30 thousand of such companies, but only 59 of them had revenue in 2020. Unsatisfactory Globas Solvency Index is assigned to companies with forthcoming striking-off. The selected companies were further ranked by net assets value (Table 1).

Net assets value is an indicator reflecting the real value of the company's property, calculated annually as the difference between assets on the balance sheet and debt obligations.

Indicator of net assets is negative (insufficient property) if the company's debt exceeds the value of its property. There are no recommended values for this indicator.

It is necessary to pay attention to the entire set of indicators and financial ratios to get the most complete and fair presentation of enterprise's financial condition.

Table 1. Net profit, revenue, net asset value, authorized capital of companies to be removed from the Unified State Register of Legal Entities (TOP 10)

Name, INN, region, type of activity	Revenue, million RUB		Net profit (loss), million RUB		Net asset value, million RUB		Authorized capital, thousand RUB
	2019	2020	2019	2020	2019	2020
1	2	3	4	5	6	7	8
SAKHPODVODSERVICE LLC INN 6501175348 Sakhalin Region Construction of residential and non-residential buildings, data on CEO is false according to the results of the inspection by the Federal Tax Service	7,8	0,4	4,1	-0,1	16,5	16,4	10
CONSULTING MANAGEMENT COMPANY LLC INN 7734001829 Moscow Other entertainment activities	40,7	40,7	2,3	2,3	9,0	8,9	10
DOR-SYSTEM LLC INN 7721808534 Moscow Construction of highways and motorways, false record of legal address according to the results of the inspection by the Federal Tax Service	83,1	15,7	0,9	-1,1	3,5	2,4	11
LEVAN LLC INN 7422026465 Chelyabinsk Region Wholesale of dairy products	40,2	100,3	0,0	1,2	1,1	2,3	10
YUGORSKAYA INDUSTRIAL COMPANY LLC INN 8601043300 Khanti-Mansiysky Autonomous Region - Yugra Non-specialized wholesale trade, false record of legal address according to the results of the inspection by the Federal Tax Service	5,6	72,2	0,1	0,6	0,3	0,6	10
PRIVATCONSILIUM LLC INN 7736189929 Moscow Provision of services for assessing the vulnerability of transport infrastructure and vehicles, false record of legal address according to the results of the inspection by the Federal Tax Service	0,3	0,3	-0,1	-0,1	0,3	0,3	8
ELIZAVETA LLC INN 0104010684 Adygea Republic Retail trade in non-specialized stores, false record of legal address according to the results of the inspection by the Federal Tax Service	2,0	0,5	0,0	0,0	0,1	0,0	0
MUUP ATELIER VOLZHANKA OF ZUBTSOVSKY DISTRICT INN 6923005383 Tver Region Production of workwear	0,4	0,1	0,0	0,0	0,0	0,0	102
SOLDI LLC INN 1831171208 Udmurt Republic Retail sale of hardware, paint, varnish materials and glass in specialized stores	9,2	7,5	-0,5	-0,5	-0,3	-0,9	10
VISORT LLC INN 2312267814 Krasnodar Territory Wholesale of other machinery and equipment, false record of legal address according to the results of the inspection by the Federal Tax Service	5,0	0,9	-3,3	0,0	-1,7	-1,6	10
TOP 10 average value	19,4	23,9	0,3	0,2	2,9	2,8

indicator improvement for the previous period, indicator deterioration for the previous period

In 2019-2020, two companies from the TOP 10 had insufficient assets. Six companies had negative dynamics of net assets value in 2020, while there were five such companies in 2019.

Net assets values can serve as the reason for liquidation only for three of the companies stated in the bottom lines of the ranking. According to the results of the inspection by the Federal Tax Service, six companies have false records of legal address or CEO.

Compared to the previous period in 2020 four companies increased their revenue and/or five companies increased their net profit. At the same time, the average revenue in the TOP 10 increased by 23%. However, the decrease in average profit was 33%, and in the value of net assets - by 3%.