Unified tax account: results of the transition period

The author analyzes the reasons for the introduction of a new tax institution - the single tax account (STA). Considers the features of its application. Traces the chronology of innovations in the Unified Tax Service in 2023, identifies problematic issues in their implementation. Analyzes the procedure for filing tax notices by taxpayers and the work of the STA from the point of view of taxpayers and tax authorities. Comes to the conclusion that the full and correct implementation of the STA software has not yet been completed and its further improvement is required.