On 4 April 2023, the Russian government has proposed a draft law to move the deadline for the mandatory single tax payment from the 28th day of the month to the 25th day. The objective of this proposal is to prevent cash gaps in regional and municipal budgets. Currently, taxes and fees for legal entities and individual entrepreneurs must be paid by the 28th day of each month, with any early payments accumulating in a single tax account. However, in certain months of the year, such as February, April, May, July, October, and December, the 28th day falls on a weekend or a day off, causing a delay in tax revenues being credited to regional or municipal budgets. To address this issue, the proposed amendment aims to change the payment deadline to the 25th day of each month. The draft law, identified as No. 329159-8.
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