Personal income tax is pulled-pulled from the UNS – Economics – Kommersant

The leadership of the Supreme Council (SC) of Khakassia addressed the Prime Minister of the Russian Federation Mikhail Mishustin with a proposal to change the mechanism of the single tax account (UNA), introduced from January 1, 2023. The new financial practice, due to problems with the administration of the UNS, caused a significant backlog of revenues to the regional treasury and a chain reaction in the budget system. The authorities of Khakassia, also faced with this problem, consider it expedient to remove personal income tax from the UNS payments for their direct distribution to the regional budget, and municipalities would like to increase their share in personal income tax collections from 15% to 25%. Earlier, President Vladimir Putin instructed the profile commission of the State Council, the Federal Tax Service and the Ministry of Finance to evaluate the functioning of the UNS system by April 15 and submit proposals for its improvement.

The Presidium of the Armed Forces of the Republic of Khakassia adopted appeal to Prime Minister Mikhail Mishustin about “problems of regional budgets in the conditions of functioning.” The document contains two proposals regarding the working mechanism of the ENC.

One of the proposals is to remove personal income tax from the composition of payments of the single tax account so that local budgets maintain a stable source of income.

Another suggestion is to postpone the deadline for crediting tax revenues to the 25th-26th, since payment on the 28th leads to significant cash gaps in budgets. According to the Supreme Court of Khakassia, for the first quarter of 2023, the consolidated budget of the region received 4.6 billion rubles. own income is less than in the same period of 2022 (a decrease of 41.2%). Including personal income tax – by 436 million rubles, or 19.2% less. Of the amount of received own income (6.62 billion rubles), March accounted for 4.68 billion rubles, or 70.6%.

“In connection with the introduction of the ENS institution, the Republic of Khakassia, like most regions, has had difficulties with the execution of budgets, which are expressed not only in the irregular receipt of income, but also in their significant fall. The decline and unevenness of own revenues, including personal income tax, which for the vast majority of municipalities of the Republic of Khakassia is the main source of budget formation, led to significant cash gaps that arise in local budgets, ”the address to the prime minister says.

The document also states that the regional authorities and municipalities do not have the opportunity to analyze the reasons for the write-off by the Federal Treasury for the Tula Region (it is in charge of the UNS) of funds from regional and local budgets, and the lack of information on the write-off amounts does not allow to quickly plan income and expenses.

According to the press service of the Supreme Council, the appeal was initiated by the Presidium itself. When discussing the text, the meeting was attended by the Minister of Finance of the Republic, Igor Tuguzhekov. The Finance Ministry was unable to promptly comment on the presidium’s initiative.

In Khakassia, the UNS mechanism caused a chain reaction in the budget system.

At the end of March, the city council of Abakan, due to changes caused by the UNS, which led to a reduction in revenues, decided to submit to the republican parliament a bill to increase deductions from personal income tax to the municipal budget from the current 15% to 25%.

“In January-February, the city budget received about 75 million rubles, while last year for the same period – 182 million rubles. We have not received more than 50% of payments. If the situation in the next month or two is not adjusted and does not change, we will turn off the light, heat and block the accounts of institutions,” said then the mayor of the capital of the republic, Alexei Lemin. Now the legislative initiative of Abakan is being considered by the profile committee and the legal department of the Armed Forces.

Problems with the mechanism of the ENS experiencing not only Khakassia. On March 20, at an operational meeting in the government of the Novosibirsk Region, Vitaly Golubenko, Minister of Finance of the region, said that since the beginning of the year, the regional budget has received a third less from personal income tax collection than in the same period last year.

As reported by “Kommersant-Povolzhye”, by mid-March, the Treasury wrote off 475 million rubles. from the income of Nizhny Novgorod and 7.1 billion rubles. from the budget of the Nizhny Novgorod region. As a result, the city’s own tax revenues for two months were fulfilled by 50% of the plan, and to cover the deficit, the mayor’s office had to use unspent advances for the construction of new metro stations.

In the Yaroslavl region, by March 1, the volume of public debt increased by 4.68 billion rubles compared to the beginning of the year. Since part of the taxes was actually received not in February, but in March, the regional authorities had to take a federal treasury loan to pay the EPP.

The appeal of the Presidium of the Supreme Court states that the president “has set the task of assessing the functioning of the single tax account system in relation to the budgets of the budgetary system of the Russian Federation and presenting proposals for its improvement.” Remember that Russian President Vladimir Putin instructed Commission of the State Council of the Russian Federation in the direction of “Economics and Finance” together with the Ministry of Finance and the Federal Tax Service to evaluate the functioning of the UNS system in relation to the country’s budget system. By April 15, they must submit proposals for its improvement.

Valery Lavsky, Novosibirsk