With regard to the issuance of tax notices for payment before 2 December of property taxes and NDFL, the Russian Federation recalls the distribution of funds to ENA entrepreneurs.

The available overpayment to ENP (the ENA surplus) is charged against the forthcoming duty to pay taxes established by the tax notice prior to its completion date.

For example, the overpayment of an individual entrepreneur is reserved for the forthcoming liability for the payment of property taxes and NDFL. If the ENA balance is smaller, the funds will be credited to the implementation of the tax notice as payments become available until the anticipated liability is fully repaid.

If, however, a taxpayer-IP will have a shortfall in the payment of other taxes before 2 December, the amount credited from the liability for property taxes will be apportioned to cover earlier liabilities.

For example, on 13 September, a tax notice was received in the private office with information on the obligation to pay property taxes on 500 roubles. On 16 September, you replenished this amount to ENS, and it was reserved for the payment of property taxes on 2 December. On 30 October, it was the duty to pay an advance payment under the OAS. If no funds are available on this date, 500 roubles are automatically redistributed from the property tax to the NPR without accrual. In this way, the payment of TPNs is performed as an earlier duty. Consequently, by 2 December, 500 roubles will be required for the implementation of the tax notice.

Source: freepik.com

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Details of all support measures for industry and investors on the investing site