The big reform of the tax authorities began on January 1, 2023 — then the Unified Tax account was created. This is a virtual wallet on which all taxes paid are accumulated, and then distributed to various budgets. Both companies and individuals have ENS. On a national scale, the emergence of the ENS led to the fact that the regions were left without income from personal income tax, which companies pay for their employees. But individuals also have enough surprises related to the ENS.

Why reform is needed

The state is faced with an acute shortage of funds. The federal budget deficit by July 11, according to the «Electronic Budget», amounted to almost 3.4 trillion rubles — the Ministry of Finance does not manage to reduce it in any way. Largely due to the fact that in the first half of the year the country did not receive 528.6 billion rubles of oil and gas revenues. Anton Siluanov sees only one way out: now to postpone some expenses for 2024-2026, and in the future to «mobilize» resources to cope with the increased workload. The head of the Federal Tax Service, Daniil Egorov, did not wait for 2024 and is already ready to implement a «proactive tax payment procedure». That is, automatically deduct funds from the accounts of Russians immediately after sending a notification of the need to pay taxes.

Formally, such an innovation should make life easier for Russians: it will save people from pressing buttons to pay taxes and reduce the likelihood of arrears and penalties. In fact, it will speed up tax collection.

Where will the Federal Tax Service write off the money from

The Federal Tax Service will be able to write off money automatically only from the ENS. As befits a virtual wallet, the account balance can be either negative in case of arrears after invoicing, or positive if there are surpluses.