The main purpose of the draft law is the effective functioning of a single account and the prohibition of foreclosure and seizure of funds in such a single account (the corresponding amendments were made to the Code of Criminal Procedure).
However, it should be understood that such a single account will not be for all tax obligations. For example, it will not apply to VAT and excise tax on the sale of alcohol, as well as to customs payments.
For the reasons of the legislator, and in this case we are in solidarity with it, the advantages of introducing a system of paying taxes and fees through the Taxpayer’s electronic office to a single account, which will be open to the payer by his consent (desire) at the central level of the State Treasury Service:
- simplification of tax payers;
- reduction in the number of erroneously and/or excessively paid monetary obligations by the payer;
- increasing the level of openness, transparency and trust of taxpayers in government bodies.