Changes also concern the procedure for fulfilling tax obligations. All taxes must now be paid exclusively in a cashless manner, including the use of digital soms and a Unified Tax Account.
In addition, adjustments have been made to the process of offsetting and refunding finances. The moment of fulfilling obligations is now defined as:
- the date of the decision on the offset or refund of overpaid amounts;
- the date of the transfer of funds from the Tax Service's deposit account;
- the date of payment through the Unified Tax Account.
Moreover, the new regulation introduces a simplified procedure for granting benefits. The State Tax Service is required to make a decision and write off any remaining interest, penalties, and other sanctions within five working days after receiving the documents.
Thus, the government emphasizes the automation of tax control: all accruals will be made through a unified system, and payments will be transitioned to a digital format.
