Abstract
The article studied a special mechanism for the fulfillment of a tax obligation in advance a single tax payment and highlighted its essential features. It was concluded that this legal construction is a mechanism for advancing the budget system. The author analyzed the distribution of the single tax payment mechanism for the fulfillment of tax obligations by organizations, and highlighted the shortcomings that impede its effective application. The procedure for accounting for a single tax payment on a single tax account was also examined. It was found that it is impossible to exercise the taxpayers right to partially repay the arrears.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
