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.
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