Issues of disposal by a taxpayer of a positive balance of a single tax account

Abstract

The article is devoted to the study of the features of the taxpayer's disposal of the positive balance of his single tax account. Options for the realization of this right by offsetting and refunding funds are being considered, taking into account the amendments made to the Tax Code of the Russian Federation which are conditioned by the establishment of a unified procedure for paying taxes and other tax payments. Special attention is paid to legislative restrictions on the taxpayer's exercise of the right to dispose of the positive balance of a single tax account.