Current aspects of accounting and tax accounting of the balance of a single tax account

The article is devoted to topical issues of settlements with the budget in connection with the introduction in Russia of a mechanism for paying taxes and contributions using a single tax account (ENS). Despite the fact that the new payment procedure has been in effect for more than one year, there are currently many issues that have not been resolved in practice, including the formation of information and the reflection of transactions on the payment in accounting and reporting of companies, given that this aspect is not regulated in regulatory documents. The article provides recommendations on the reflection of the balance of the ENS in the accounting (financial) statements of organizations.