Encyclopedia

Unified Tax Payment


Unified tax payment — monetary funds voluntarily transferred to the budget system of the Russian Federation to the corresponding account of the Federal Treasury by an organization, individual entrepreneur in fulfillment of the taxpayer's obligation, fee payer's obligation, insurance contribution payer's obligation, tax agent's obligation to pay (transfer) taxes (excluding taxes paid by individuals listed in Article 45.1 of this Code), advance payments, fees (excluding state duty in respect of which the court has not issued an enforcement document), insurance contributions, penalties, fines and (or) interest (ceased to be effective from January 1, 2023)1.

  1. Tax Code of the Russian Federation. Part one dated July 31, 1998, amended on June 1, 2022, Article 45.2, paragraph 2, ceased to be effective from January 1, 2023 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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