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Plans to change terms and procedures for payment of taxes

In accordance with the amendments of Law “On Taxes and Fees" published, a new generation "Payment administration information system" (MAIS) or a single tax account will be introduced for tax payments on 1 January 2018. It means that the procedure for paying tax payment to the state budget will be changed.

Why existing system needs to be changed? The fragmentation of the number of state budget revenue accounts is currently causing problems and administrative burdens for both taxpayers and tax administrations. Moreover, the recovery of incorrectly made payments is complex. At the same time, the taxpayers freely choose which taxes to pay according to their priorities in case not possible to pay all the tax payments in full due to financial situation. Whereas each tax has its own payment deadline, which must be followed by the accounting officer or the manager of the company in order not to delay the payment. 

What is single tax account? It is one account where all tax payments are administered by the State Revenue Service (SRS). Payments in the MAIS are planned to be carried out automatically. Therefore, the money received in the single tax account is intended to allocate as per type of revenues of government budget automatically taking into account the ‘’FIFO method’’. In the situations where overdraft is made for one type of the state budget revenue (after confirmation or clarification of the declaration), the MAIS automatically will shift the amount of overpayment to tax compliance in accordance with the FIFO method. 

How will tax payment deadlines change? In order to reduce the number of the tax account and transfers for taxpayers, a single term for the payment of taxes will be introduced, i.e., one-time limit for regular tax payments (monthly, quarterly and semi-annual) taxes administered by the SRS. It will allow to combine several tax payments and pay in one payment and transfer it in one payment to the state budget account. The single payment deadline does not apply to the payment deadline specified in decisions as a result of tax control.

The project developers expect that the unified system of received payments through the state budget revenues will increase taxpayer discipline since the taxpayers will no longer have the opportunity to choose the approach / sequence of tax payments in a situation where it is not possible to pay all taxes or set priorities for channelling a financial flow. 

For which tax payments is it planned to introduce a single tax account? A single account will be introduced for taxes administered by SRS, business tax risk fee, state fee for the right to use numbering and other payments defined by the state, such as patent fees, payments for use of state capital, payments for tax claims submitted by tax administrations of European Union member states and other countries recovery and related payments. 

For which taxes a single tax account shall not be used? It will not be necessary to use real estate tax, vehicle operating tax, corporate car usage since accounting and administration of said tax revenues will be provided by the municipality and the State Road Traffic Safety Directorate. 

Regarding payments administered by the customs offices of the SRS (import duty, value added tax, release of goods for free movement and excise duty (upon importation), the single tax account solution will be applied from the moment when the Central Customs Information System is integrated into the MAIS.


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