The Federal Tax Service warned the regions about the need to return the overpayment of taxes

The Federal Tax Service (FTS) and the Federal Treasury warned the regional authorities about the withdrawal of overpayments by taxpaying companies from the accounts of regional and municipal budgets and the need to return them. About it informed RBC with reference to the letter of the head of the Federal Tax Service Daniil Yegorov and the head of the Federal Treasury Roman Artyukhin, sent to the financial authorities of the subjects on February 13.

As part of the new mechanisms for paying taxes – the single tax account (UNT) and the single tax payment (UTP) – it is expected to return overpaid funds for regional and municipal taxes, according to a letter sent by the tax authorities to the financial authorities of the regions.

According to the new rules, businesses pay a single payment at the end of the month, and the Federal Tax Service distributes it across taxes and budget levels. The return of funds paid to the budgets to their single account occurs due to the positive balance (account balance) of a number of taxpayers. The Federal Tax Service reported that it was no longer necessary to wait a month for the service to return the funds – now the tax service is obliged to execute the order to return the amount within one day and send it for execution.

“The formation of a positive balance really requires the transfer of overpaid funds from budget accounts to the single tax payment account. It is due to this that the funds are transferred to the disposal of taxpayers, and quick access to them increases the liquidity of the business, ”the press service of the Federal Tax Service said.

On February 15, at a meeting with Russian President Vladimir Putin, the head of the Federal Tax Service, Daniil Yegorov, announced that in the second quarter of this year it is planned to switch to the normal operation of the new tax payment system within the UNS. According to him, now the questions of taxpayers are mainly related to the formation of unjustified debts, when the balance of the calculation with the budget is incorrectly displayed in the personal account, for example, on the State Services portal.

The transition to the UNS was approved by the State Duma at the end of 2021. The tax service explained that with the help of the new system, the taxpayer will always understand – either he owes the state, or he can dispose of the surplus at his discretion. Now the state itself distributes payments among budgets and taxes, and the payer has a single balance of settlements with the budget.