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Business Duty Officer

The transition to a single tax account led budget revenues into a technical minus

The transition to a single tax account led budget revenues into a technical minus

Transfers to the treasury moved out at the end of the month, но к проблемам с ликвидностью это не привело. Доходы федерального бюджета в январе ушли в отрицательную зону. 24 January in the "Income" section, the Ministry of Finance recorded an indicator in -349 billion rubles, follows from the data of the system "Electronic budget" (operated by the Federal Treasury). However, the next day, 25 January, minus reduced to 44 billion. According to the latest data, 26 January revenues became positive and amounted to 11 RUB billion. (indicators are published with a lag of several days).

The situation was commented by the head of the Expert Center for Criminal Law Policy and Enforcement of Judicial Acts of Business Russia, Associate Professor, Department of Legal Support of the Market Economy, IGSU RANEPA, Business Desk Ambassador Ekaterina Avdeeva.


For businesses, the introduction of the UNS significantly simplifies the operating conditions and guarantees seamless payment of taxes.. Lots of mistakes today, related to the completion of documents, needs change, but the tax payments of entrepreneurs are not so obvious, as taxes paid by individuals, which have a clear tax base.

In the medium term, this format will reduce the cost of legal and accounting services, and reallocate the saved time and resources to business development. This is especially true for supporting small and micro businesses..

At the same time, taking into account the different deadlines for reporting and transferring payments, the entire payment can be debited at once, generating technical debt. Similarly, the unification of the payment calendar may affect the repayment of the entire amount of debt., especially if there are changes to tax compositions.

It is important to understand, how disputes with the tax authorities regarding automatic debiting of funds for the past period will be resolved. The current procedure for contesting the calculated amounts by the taxpayer does not change. If the taxpayer disputes on appeal, a higher tax authority or in court and the court imposed interim measures on the indicated amounts, then they are removed from the UNS and will not affect the balance.

It is important to understand, that tax authorities often make mistakes, which can also lead to debt on other tax payments. In this regard, it is necessary to develop additional regulations, regulating this area, as well as evaluate and compare the benefits and risks for the business.

The introduction of the UNS institution correlates with the expansion of the digital capabilities of the Federal Tax Service - the online availability of the service with the details of charges and taxes. Interaction between business and government will reach a qualitatively new level, tax collection will increase, government costs will go down.

At the same time, there are concerns, that regional and, primarily, municipal budgets will not receive timely receipt of taxes to local budgets and there will be a cash gap, as tax dates are shifted to earlier dates. It is necessary to establish clear rules and explanations about how, how will the financial authorities work on the ground, and municipalities to interact with the Federal Tax Service.

Big business is also concerned about tax reporting deadlines, since for large corporate structures this is a complex process, which takes a long time.

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