2023: briefly about changes in the rules for paying taxes, contributions and reporting deadlines
Changes in the procedure for calculating and paying taxes and fees have long been commonplace for Russian accounting services, however, it is difficult to remember such global changes carried out in a single time frame. Changes in accounting and tax legislation in 2023 related to the introduction of a system of a single tax account and a single tax payment, with the merger of the Pension Fund of Russia and the Social Insurance Fund into a single fund - the Social Fund of Russia, with adjustments in the timing of payment of tax payments, with amendments to forms and terms of submission of tax reporting, this article is devoted. Changes in the procedure for compiling and submitting reports, in terms of paying a single tax payment, which come into force on January 1, 2023, are regulated by Federal Law No. 263-FZ of July 14, 2022 «On Amendments to Parts One and Two of the Tax Code of the Russian Federation», Federal Law «On the Pension and Social Insurance Fund of the Russian Federation» dated July 14, 2022 No. 236-FZ, Federal Law «On Amendments to Certain Legislative Acts of the Russian Federation» dated July 14, 2022 No. 237-FZ.