A single tax payment will be mandatory for all taxpayers. Its input allows you to simplify calculations with the budget.
EPP concerns companies and sole proprietors. Amendments to the legislation will take effect from 01.01.2023.
The transition to the EPP in 2023 is the main change in tax legislation (Law No. 263-FZ of 14.07.2022). When it is in effect, the taxpayer pays a single tax payment to a single tax account. He does not need to form separate payment orders for each tax. This system makes it possible to speed up the payment process and avoid errors in the details, which reduces the number of outstanding payments.
The taxpayer pays the EPP through a single payment order. The payment deadline is until the 28th. IFNS independently distributes this payment against taxes, advances, insurance payments, penalties, fines.
Almost all taxes will be paid through the EPP (Clause 1 of Article 11.3, clause 1 of Article 45 of the Tax Code):
income tax (for legal entities);
VAT;
Personal income tax and insurance contributions from employee income;
property tax (for legal entities);
land tax;
transport tax;
USN and AUSN, PSN, ESHN;
water tax, mineral extraction tax and others.
As part of a single tax payment or separately from it, the NAP, fees for the use of wildlife and aquatic bioresources will be taken into account (paragraph 1 of Article 58 of the Tax Code).
Chief Specialist of the State Revenue Department for the Enbekshikazakh district Malik D.E