All payments administered by the tax authorities are payable to a separate treasury account
In accordance with Federal Law No. 263-FZ of July 14, 2022, amendments were made to the provisions of the Tax Code of the Russian Federation, which introduce the institution of the Single Tax Account.
From January 1, 2023, the Single Tax Payment and the Single Tax Account have become mandatory for all legal entities, individual entrepreneurs and individuals.
The system of the Unified Tax Account and the Unified Tax Payment implies that taxes, fees and insurance premiums must be transferred in a single payment document. All payments administered by the tax authorities are payable to a separate treasury account opened with the Federal Treasury for the Tula Region (Interregional Inspectorate of the Federal Tax Service for Debt Management).
This account is applied regardless of the place of registration of the taxpayer or the location of the object of taxation.
Details for payment can be found on the promotional page "Single tax account" on the website of the Federal Tax Service of Russia: https://www.nalog.gov.ru/rn77/ens/.