Effective 1 September 2026, the Federal Tax Service implemented amendments to the procedures for offsetting overpayments and refunding excess funds from the Unified Tax Account (ENS), as mandated by Federal Law No. 112-FZ dated 2025. The changes streamline the interaction between taxpayers’ ENS balances and specific tax obligations, introducing automated prioritization rules and reducing manual intervention.
Key Takeaways
- Automated Priority Allocation: Overpayments are now automatically applied to the oldest outstanding arrears across all taxes, then to current liabilities in chronological order, eliminating the need for separate offset applications.
- Refund Timelines Reduced: Refund requests for verified overpayments are processed within 10 business days (down from 30), provided the taxpayer has no unresolved debts or audit findings.
- Transparency Enhancements: Taxpayers can track offset and refund movements in real-time via the ENS dashboard in their Personal Account, with detailed breakdowns by tax type and period.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement