Abstract
The article is devoted to the peculiarities of the introduction in the Russian Federation of a new procedure for paying mandatory payments to the budget by organizations and individual entrepreneurs — the features of the introduction of a unified tax payment were investigated. The Federal Law 29.11.2021 № 379-FZ “On Amendments to Part One of the Tax Code of the Russian Federation” was analyzed, which introduces the concept of “single tax payment” and makes changes for business entities in the issue of transferring tax payments. The terms of transition to this payment, the sequence and features of the set-off of funds for various taxes, as well as the possibility of returning funds with excessive transfer of funds, are disclosed. Examples of distribution of unified tax payments for various taxes and procedure for sending mandatory notifications to the inspectorate of the Federal Tax Service are given.
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