RusBankrot
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10/09/2024
Tuesday
THIS DAY IN HISTORY:
10 September 
1977 Tunisian immigrant Hamida Jandoubi became the last person in Europe to be executed by guillotine.
1940 The USSR approved the regulation on passports.
1894 The first driver was fined for drunk driving in London.
10 September
1977 Tunisian immigrant Hamida Jandoubi became the last person in Europe to be executed by guillotine.
1940 The USSR approved the regulation on passports.
1894 The first driver was fined for drunk driving in London.
OVERPAYMENTS ON A SINGLE TAX ACCOUNT CAN BE INHERITED
The Federal Tax Service (FTS) proposed to allow heirs to dispose of the positive balance on a Single tax Account. At the moment, it is almost impossible to apply for such an option.
As it became known to Vedomosti, the relevant amendments to the Tax Code of the Russian Federation are currently being discussed in the Ministry of Finance.
Recall that the Unified Tax Account is a new way of accounting for accrued and paid taxes and contributions. Simply put, this is an account to which the taxpayer deposits funds, and the tax service itself counts the money against current payments. The mechanism became mandatory from January 1, 2023.
As experts explain, an overpayment on a Single tax Account is an asset that should be included in the inheritance estate during inheritance. However, legal disputes regularly arise in this regard.
24.07.2023
