Issues of distribution of payments of a single tax account

The article discusses the problems related to the introduction of institutions such as a single tax account and a single tax payment. Such innovations have entailed the need for changes and additions to the conceptual apparatus in the first part of the Tax Code of the Russian Federation, and significant changes in the procedure for paying taxes and fees. The author presented positions on this issue of the tax service and taxpayers. The controversial issues that arise when applying a new procedure for paying taxes and calculation of penalties were revealed. The conclusion was made about the positive role of these tools in the development of the tax system of Russia.