ENA (one tax account) is in fact an electronic wallet through which entrepreneurs pay taxes and insurance contributions. Their payment has changed since 2023: if each tax had its own time of calculation and payment, different requisitions, they are now single, and entrepreneurs pay them a single payment.

ENS helps to avoid so-called technical debts, foams or fines due to negligence. One payment can be paid to NDFL, profit tax, VAT, insurance contributions, fees, fines and penis.

ENS:

Makes it easier to pay taxes. There is no need to transfer several payments
No refinements and set-offs are required, there are no situations of simultaneous availability and overpayment, and debts
The single tax period facilitates the payment calendar
ENA surpluses can be returned quickly
Arrangements are made for the removal of the block

The balance of the ENS, i.e. the difference between the funds received and written off, as well as the detail of payments, can be seen in the personal office of the taxpayer. The balance may be zero, when the sum required to settle tax liabilities has been remitted exactly. Negative if you didn't have the funds. Positive if more than necessary. Repayment can be repaid or left to the ENA for future payments.

Any amount of money can be added to the bill, but by 28, it should have enough money to pay all taxes. But it's just not enough to fill the bill. In order to understand what taxes and how much it takes to write off, the taxpayer shall notify the taxpayer of the amount calculated. The exception is NDFL, which is calculated and paid twice a month. Employees from 1 to 22 are considered to be paid to the 25th and paid to the 28th, and payments from 23 to the last month are calculated to the 3rd of the following month, the 5th of the following month.

The 28th FNL will itself write off the amount of taxes to specific budgets from ENAs in accordance with the amounts calculated. Requisitions are not required manually.

When a sufficient amount is allocated to pay all taxes and insurance contributions (as well as debts and foams) it may not be thought as to how the amount is allocated. But if there's less money, we need to take into account the sequence of the deductions.

(1) The impoverishment of NDFL has been since its inception.

(2) The NDFL itself has since the duty to transfer it to a tax agent.

(3) Insufficient tax, fee, insurance contributions from the earliest possible date.

(4) Other taxes, advance payments, fees, insurance contributions since the obligation to pay them (repayment).

(5) Penny.

(6) Interest.

(7) Fines.

Contributions to injuries and duty stations are paid separately, not through ENA.

We will recall that the time limit for mandatory payments and reports is not allowed by the Business Calendar from the SME Corporation. It can be built under its task and received reminders in time. The service is available on the ICP.RF Digital Platform, which was established and developed within the framework of the Maloe and Middle Entrepreneurship Project initiated by President Vladimir Putin.

Source:

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In the Yaroslav region, various assistance is provided to entrepreneurs through the Mala and Middle Entrepreneurship Project, as well as to industrial enterprises under the " Productivity " project and the " International Cooperation and Export " national project.

All support measures for small and medium-sized businesses can be accessed on my business site.

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