Unified tax account. Operating instructions

Unified tax account (UTA): user manual. Practical recommendations for applying the new tax payment procedure to the budget for organizations and entrepreneurs.

There is no analog to this book.

This book is a practical guide on applying the new tax payment mechanism introduced from 2023 for all taxpayers, including organizations and individuals, including those registered as entrepreneurs.

The book shows the procedure for funds movement on the unified tax account (UTA), discusses the rules for submitting primary and amended notifications, applications for offset and cancellation of offset, consequences of submitting primary and amended declarations and calculations.

The purpose of this book is to systematize the practice of applying the new tax payment mechanism and to warn taxpayers against mistakes that may complicate reconciliation with the tax authorities and achieving the correct UTA balance in the future (we hope that the mechanism will be debugged and improved sooner or later). The book takes into account the changes made to the Tax Code of the Russian Federation in the summer of 2023.

The book provides recommendations for organizations and individual entrepreneurs applying both the general tax regime and the simplified tax system.