Tax agent and other persons. Legal status of tax agents. are subject to registration

" № 6/2017

The tax, in addition to the taxpayer, may be transferred by another person. Does this rule apply to cases when personal income tax from the taxpayer's income is obliged to withhold?

From November 30, 2016, any third party can pay the tax for the taxpayer (clause 1 of article 45 of the Tax Code of the Russian Federation). In a word, it can be transferred to the budget both from the current account of the taxpayer himself, and from the account of another person. Effective January 1, 2017, this rule applies to tax agents (Clause 8 of Article 45 of the Tax Code of the Russian Federation, Clause 3 of Article 13 of the Federal Law of 30.11.2016 No. 401-FZ). Do the new rules for paying taxes apply to cases when a tax agent is obliged to withhold personal income tax from a taxpayer's income? Do they offset the employer's obligation to pay this tax exclusively from the taxpayer's funds, and not from their own funds? Officials of the Ministry of Finance studied these questions in a recent letter (dated 04.04.2017 No. 03-04-06 / 19952), but did not give a direct answer (as often happens).

Duties of a tax agent.

For a substantive conversation on the indicated topic, we consider it necessary to recall the key rules provided for in Ch. 23 of the Tax Code of the Russian Federation and concerning the duties of tax agents for withholding and transferring personal income tax to the budget.

The listed rules for paying personal income tax to the budget have not changed over the past years. By the way, the Ministry of Finance in Letter No. 03-04-06 / 19952 also stressed that the established Tax Code obligations of tax agents to calculate, withhold taxes from money taxpayers and the transfer of taxes in due time and order to the budgetary system of the Russian Federation to the corresponding accounts of the Federal Treasury not canceled... This means that the tax agent, as before, actually fulfills the obligation to pay this tax behindtaxpayer. However, he must fulfill this obligation exclusively at the expense of the taxpayer himself. Moreover, in Art. 226 of the Tax Code of the Russian Federation defines a clear sequence of actions of a tax agent when paying income to a taxpayer:

calculate tax upon payment of income (determine the tax base and apply the appropriate tax rate);

withhold it from income (if it is impossible to withhold it, inform the tax authority and the taxpayer);

transfer tax to the budget at the place of registration of the tax agent.

Fulfillment of the obligation to pay tax by another person

By virtue of paragraph 1 of Art. 45 Tax Code of the Russian Federation taxpayer obliged independently pay taxes. This is a general rule. At the same time, the possibility of different order payment of tax in situations provided for, in particular:

art. 24, which discloses the concept of "tax agent", defines his rights and obligations, as well as the measure of responsibility for violation of tax legislation;

art. 24.1, which determines the conditions for the payment of taxes and fees by the managing partner of the investment partnership;

art. 25.5, establishing the responsibilities of the responsible member of the consolidated group of taxpayers (including the payment of income tax for this group);

art. 26, which enshrines the taxpayer's right to participate in tax legal relations through a legal or authorized representative;

art. 50, which says that in case of reorganization legal entity obligations to pay taxes and fees are performed by his successor (successors).

In addition, in par. 4 p. 1 art. 45 of the Tax Code of the Russian Federation states that tax payment can be made for the taxpayer by another person. Meanwhile, the legislator has not deciphered which person can be recognized as different for the indicated purposes.

Can a withholding agent be “another person”?

It would seem that tax agents fall into this category for two formal reasons:

are a different person in relation to the taxpayer from a legal point of view;

pay tax to the budget for the taxpayer.

At the same time, tax agents, when transferring tax (for example, personal income tax) to the budget, fulfill not only the obligation of the direct taxpayer (Article 207 of the Tax Code of the Russian Federation), but also their own (Article 226 of the Tax Code of the Russian Federation). In this regard, obviously, one should not equate a tax agent with “another person”. How to be?

The key to solving this problem, in our opinion, is the mechanism for fulfilling the obligation to pay tax by another person, which is laid down in the Tax Code. First, another person pays the tax for the taxpayer at his own expense, and then reimburses the costs incurred in connection with such payment.

When payment of personal income tax a completely different scheme is applied to the budget by the tax agent, in which there is no question of any reimbursement of expenses to the agent. Moreover, the established clause 9 of Art. 226 of the Tax Code of the Russian Federation, a ban on payment of tax personal income tax agent at their own expense.

Taking into account the foregoing, it turns out that another person has the right to pay tax on the basis of Art. 45 of the Tax Code of the Russian Federation only in the case when the taxpayer himself is liable to pay this tax. And since the obligation to pay personal income tax from a taxpayer's income is assigned to a tax agent, he is not entitled to pay personal income tax from his own funds as “another person”.

The income and expense consequences of the indicated operation for the parties (the taxpayer and another person) were analyzed in the article "Fulfillment of the obligation to pay tax for the taxpayer by another person", No. 5, 2017.

Taxpayer - natural person or organizationon which by lawobligated to pay taxes.

Taxpayers have the rights:

Receive at the place of your registration from tax authorities free information (including in a letter form) about the current taxes and fees,

Use tax privileges if there are grounds and in accordance with the procedure established by the legislation on taxes and fees;

Receive a deferral, installment plan, tax credit or investment tax credit;

To represent their interests in tax legal relations personally or through their representative;

Provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on acts carried out tax audits;

Be present at the exit tax check;

notifications and claims for payment of taxes;

Require due persons tax authorities compliance with the legislation on taxes and fees when they commit actions in relation to taxpayers;

Not to comply with illegal acts and requirements of tax authorities,

Appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

Require observance of tax secrets;

Obligations of taxpayers

Taxpayers are required to:

Pay legally established taxes;

register with the tax authorities, if such an obligation is provided for by the Tax Code;

Keep records of their own income (expenses) and objects of taxation, if such an obligation is provided for by the legislation on taxes and fees.

Failure to fulfill or improper fulfillment of obligations to ensure the rights of taxpayers (payers of fees) entails liability provided for by federal laws.

Tax agent - in russian tax legislation the person who is charged with the obligation to calculate, withhold from the taxpayer and transfer taxes to the budget.

Tax agents have the same rights as taxpayers, unless otherwise provided tax. by law.

Tax agents fulfill their responsibilities for calculating, withholding and transferring tax, regardless of whether they themselves are taxpayers of the tax being paid. In addition, tax agents are required to:

Correctly and timely calculate, withhold, transfer to the budgets the appropriate taxes;

Inform the tax authority in writing about the impossibility of withholding tax;

Keep records of accrued and paid income, accrued, withheld and transferred to the budget taxes separately for each taxpayer;

Submit in tax authority documents required to exercise control over the calculation, withholding and transfer of taxes;

Keep the necessary documents for four years.

For non-fulfillment or improper fulfillment of the duties assigned to him, the tax agent is liable in accordance with the legislation of the Russian Federation.

Tax authorities: concept, rights, obligations.

Law of the Russian Federation dated 21.03.1991 No. 943-1 "On the tax authorities of the Russian Federation".

Article 1. Tax authorities of the Russian Federation - a unified compliance control system legislation on taxes and fees, the accuracy of the calculation, the completeness and timeliness of entering taxes and fees into the budget system of the Russian Federation, and in the cases provided for by the legislation of the Russian Federation, on the correctness of the calculation, completeness and timeliness of entering into the budget system of the Russian Federation of other mandatory payments established RF legislation, as well as control and supervision over production and turnover ethyl alcohol, alcohol-containing, alcoholic and tobacco products and compliance currency legislation RF within the competence of the tax authorities.

Tax authorities of the Russian Federation - Ministry of the Russian Federation for taxes and duties and its subdivisions in the Russian Federation. The tax authorities form a unified system of control over compliance with the tax legislation of the Russian Federation, the correctness of calculation, completeness and timeliness of the introduction of taxes and other obligatory payments established by Russian legislation into the relevant budget, as well as control over compliance with foreign exchange legislation Russian Federationcarried out within the competence of the tax authorities.

Tax authorities have the right to:

1) demand from the taxpayer or the tax agent documents in the forms established by state bodies and bodies of the local law, which serve as the basis for calculating and paying (withholding and transferring) taxes, as well as explanations and documents confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes;

2) conduct tax audits in the manner established by the Tax Code;

3) to seize documents during tax audits from a taxpayer or tax agent that testify to the commission of tax offenses, in cases where there are sufficient grounds to believe that these documents will be destroyed, hidden, changed or replaced;

4) summon, on the basis of a written notification to the tax authorities, taxpayers, payers of levies or tax agents to give explanations in connection with the payment (withholding and transfer) of taxes by them or in connection with a tax check, as well as in other cases related to their compliance with the legislation about taxes and fees;

5) suspend transactions on the accounts of taxpayers, payers of fees and tax agents in banks and seize the property of taxpayers, payers of fees and tax agents in the manner provided for by the Tax Code;

6) inspect (examine) any industrial, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location, conduct an inventory of property owned by the taxpayer. The procedure for taking an inventory of a taxpayer's property during a tax audit is approved by the Ministry of Finance of the Russian Federation;

Tax authorities are required to:

1) comply with the legislation on taxes and fees;

2) exercise control over the observance of the legislation on taxes and fees, as well as the regulatory legal acts adopted in accordance with it;

3) keep records of organizations and individuals in accordance with the established procedure;

4) inform taxpayers free of charge (including in writing) about the applicable taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as provide tax reporting forms and explain the procedure for filling them out;

5) carry out a refund or offset of overpaid or overly collected amounts of taxes, penalties and fines in the manner prescribed by the Tax Code;

6) keep tax secrets.

Obligations of the tax authorities

The tax authorities are obliged to:

1) act in strict accordance with the Tax Code of the Russian Federation and other federal laws;

2) to exercise, within the limits of their competence, the rights and obligations of tax authorities;

3) to treat correctly and attentively taxpayers, their representatives and other participants of relations regulated by the legislation on taxes and fees, not to humiliate their honor and dignity

Tax control: concept, forms of implementation and their characteristics. Tax accounting as a form of tax control.

In a broad sense, tax control is the state control over the observance of tax laws by all participants in tax legal relations at all stages of the tax process - from the establishment of taxes and fees up to the termination of tax obligations.

In a narrow sense, tax control is recognized as the activities of authorized bodies for monitoring compliance with taxpayers, tax agents and payers of levies with legislation on taxes and levies in the manner established by the Tax Code of the Russian Federation

Item 1, Art. 82 of the Tax Code of the Russian Federation established a list of forms of tax control (carried out by the proper persons of tax authorities within their competence through):

1. tax audits;

2. obtaining explanations from taxpayers, tax agents and taxpayers;

3. verification of accounting and reporting data;

4. inspection of premises and territories used to generate income (profit);

5. other forms provided for by the Tax Code of the Russian Federation.

The tax authorities carry out the following kinds tax audits, payers of fees and tax agents:

1) cameral tax audits;

2) on-site tax checks.

The purpose of the office and field tax audits is to monitor compliance with the taxpayer, the payer of fees or the tax agent of the legislation on taxes and fees.

Accounting for taxpayers is the most important condition for conducting tax control. Accounting for taxpayers - registration of taxpayers with tax authorities in order to collect information necessary for the implementation of tax control. All taxpayers are subject to inclusion in the Unified State Register of Taxpayers (USRN).

subject to registration:

1) organizations that have the status of a legal entity, and individual enterprises - in connection with their state registration;

2) organizations with separate divisions;

3) individuals who are not individual entrepreneurs - if there are circumstances, with which the Tax Code of the Russian Federation connects the emergence of the obligation to pay a particular tax;

4) taxpayers owning (economic management, operational management) real estate and (or) vehicles.

Tax agent

Tax agents perform their duties of calculating, withholding and transferring tax, regardless of whether they themselves are taxpayers of the tax paid. In addition, tax agents are required to:

• correctly and in a timely manner calculate, withhold, transfer to the budgets the corresponding taxes;
• notify the tax authority in writing about the impossibility of withholding tax;
• keep records of accrued and paid income, accrued, withheld and transferred to the budget taxes separately for each taxpayer;
• submit to the tax authority the documents required to exercise control over the calculation, withholding and transfer of taxes;
• keep the necessary documents for four years.

Practice

In practice, tax agents, as a rule, are persons who pay money to taxpayers or other persons who are not registered as taxpayers, but who carry out transactions that are subject to taxation. So, in particular, the employer is the tax agent in relation to the wages paid to employees. In Russia, tax agents calculate and pay value added tax (VAT), personal income tax (PIT), corporate income tax.

VAT

The main cases when value added tax is paid by tax agents are as follows:

• when selling goods (works, services) on the territory of Russia by foreign taxpayers who are not registered with tax authorities as taxpayers. In this case, tax agents are organizations and entrepreneurs registered with the tax authorities and purchasing the specified goods (work, services);
• when the state and municipal property is leased out on the territory of Russia by authorities and local governments. In this case, the tenants of the specified property are recognized as tax agents.

Personal income tax

It is calculated and paid by organizations and entrepreneurs from which the individual received income. It is withheld directly from the taxpayer's income when paid. The withholding tax amount cannot exceed 50 percent of the payment amount. The most common case for the payment of personal income tax by tax agents is the withholding of the specified tax by the employer from wages employee with the subsequent transfer of tax to the budget.

Corporate income tax

The main cases when this tax is paid by tax agents are as follows:

• when organizations pay dividends (income from participation in this organization) to other organizations;
• when income is received in Russia by foreign taxpayers who are not registered with the tax authorities as taxpayers. In this case, organizations that are registered with the tax authorities and pay the specified income are recognized as tax agents.

Links

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See what "Tax Agent" is in other dictionaries:

Tax agent - (English tax agent) according to the legislation of the Russian Federation on taxes and fees, a person who, in accordance with the Tax Code of the Russian Federation *, is entrusted with the duties of calculating, withholding from a taxpayer and transferring to the appropriate budget ( extrabudgetary fund) … Encyclopedia of Law

TAX AGENT - a term used in the legislation on taxes and fees of the Russian Federation and the tax laws of a number of countries. 1) In the Russian Federation, the term "tax agent" means a person who, in accordance with the Tax Code, is entrusted with the duties of calculating, withholding from ... ... Encyclopedia of Russian and International Taxation

Tax agent - Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (off-budget fund) (Article 24 of the Tax Code of the Russian Federation). Examples: 1. If ... ... Vocabulary: accounting, taxes, business law

Tax agent - Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are obliged to calculate, withhold from the taxpayer and transfer tax to the budgetary system of the Russian Federation. Article 24 of the Tax Code. Tax agents have the same rights ... ... Accounting encyclopedia

Tax agent - (English tax agent) according to the legislation of the Russian Federation on taxes and fees, a person who, in accordance with the Tax Code of the Russian Federation *, is entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (extra-budgetary fund) (Article 24 of the Tax Code ... Big Law Dictionary

Tax agent - 1. Tax agents are recognized as persons who, in accordance with this Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation ...

Tax agent - this is an organization that the Tax Code of the Russian Federation obliges to calculate and transfer to the budget not for itself, but for another taxpayer - another organization or.

It can be said that tax agents are legal intermediaries between taxpayers and fiscal authorities on the collection and transfer of taxes.

State tax agents are granted the same rights as taxpayers.

The withholding agent withholds the calculated tax from cash payments to the taxpayer.

If it is impossible to withhold tax (for example, when issuing income in kind), then the tax agent is obliged to report this and the amount of debt to his IFTS.

As a general rule, this must be done within a month from the day when the tax agent became aware of the impossibility of withholding tax.

And if it is impossible to withhold personal income tax - no later than March 1 of the year following the year in which an individual was paid income from which no tax was withheld.

Also, the tax agent must:

keep records of income paid to taxpayers and taxes calculated from them;

report to your IFTS on the performance of the duties of a tax agent.

Thus, the duties of tax agents include:

correctly and in a timely manner to calculate, withhold and pay taxes to the budget;

notify tax authorities in writing about the impossibility of withholding tax, and about the amount of not withheld tax;

keep analytical records of accrued and paid income, including in the context of taxpayers;

to rearrange to the tax authority the documents confirming the completeness and correctness of the calculation and payment of taxes;

ensure the safety of the above documents for 4 years.

An organization can become a tax agent for three taxes - personal income tax, VAT and income tax. In this case, it does not matter whether the general taxation system or a special regime is applied, for example, the simplified tax system or UTII.

Tax agent for personal income tax

All organizations are tax agents for personal income tax.

When paying individuals wages or other income in cash, including under civil law contracts for the performance of work, the provision of services or copyright contracts, the organization must calculate and deduct from them personal income tax and transfer the tax to the budget.

Tax agent for VAT

An organization can become a tax agent for VAT if it performs, in particular, the following operations:

rents municipal or state property from authorities;

purchases from a foreign seller not registered with the tax authorities of the Russian Federation, goods (works, services), the place of sale of which is the territory of the Russian Federation.

Income tax agent

An organization becomes a tax agent for income tax:

when paying dividends to another organization;

when paying income to a foreign organization that does not have a permanent establishment in the Russian Federation.

Penalties

If the tax agent does not withhold or transfer (not fully withhold or transfer) the tax on time, the Federal Tax Service Inspectorate may fine the organization 20% of the amount to be withheld or transferred.

In addition, penalties will be charged for late withholding and / or transfer of tax to the withholding agent.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Tax agent: details for the accountant

• Who will refund personal income tax to the taxpayer - the budget or the tax agent?

  Applicable to tax agents. But this must be understood in such a way that the tax agent is entitled to ... the amount that was unnecessarily withheld by the tax agent from the taxpayer is applied by a different amount ... the tax amount that was excessively withheld by the tax agent from the taxpayer's income by the tax agent on the basis of ... In other words, at the request of the taxpayer, the tax agent is obliged to return the tax amount to the taxpayer ... of receiving this amount from the budget, it is advisable for the tax agent to make a calculation with ...

• Redemption of treasury property: on payment of VAT to tax agents

  The property does not fulfill the duties of a tax agent, since the object of taxation in ... buyers have the duties of a tax agent. If the duties of a tax agent have arisen. Calculation of VAT. ...: in such a situation, the tax agent has an obligation to recover the tax. ... examined issues related to the calculation of VAT by tax agents - buyers of treasury property. Deserves ... the budget as a tax agent, a general condition on ...

• Advance payments to employees on the last day of the month: risks for the tax agent

  Day of the month. Fulfillment by employers of the duties of a tax agent is not an easy burden, associated with ... a month. In terms of the duties of a tax agent (employer) in law enforcement and ... contract). Calculus amounts of personal income tax produced by tax agents on the date of actual receipt of income ... and most importantly - it is acceptable for execution by tax agents (employers) ... But like “fly in the ointment ... the last minute of the last day), accordingly, the tax agent still does not have the opportunity ...

• A tax agent who has delayed the transfer of personal income tax, but corrected the error in time, should not be held liable

  That the calculation of tax amounts is carried out by tax agents on the date of actual receipt of income ... subject to withholding and transfer by the tax agent, entails the collection of a fine in ... Tax Code of the Russian Federation, tax agents if the following conditions are met: the organization - the tax agent submitted on time ... transfer of the withheld tax amount, the tax agent paid the missing amount of tax on his own ... The Tax Code of the Russian Federation does not prevent the tax agent from being released from liability established by Art. ...

Understanding the concept of the relationship "taxpayer - tax agent - tax authority - budget". ... the figure of a tax agent implies that a tax agent cannot exist without a taxpayer. Tax agent - ... literature understanding of the figure of a tax agent. So, it is noted that tax agents act as their ... the status of a tax agent, he focused on the fact that the duty of a tax agent can ... may be presented to the tax agent: a) the tax agent withheld the amount of tax, ...

• The obligation of the tax agent for VAT by the buyer of state property was not fulfilled properly

  The conditions for recognizing an economic entity as a tax agent have been determined. In particular, the obligation ... of the municipal property, the buyer is recognized by the tax agent, while observing the following ... similar actions of the tax agent? Can arrears be collected from a tax agent ... for tax? Unfortunately (for tax agents), collection ... failure to fulfill the duty of a tax agent when purchasing municipal property. In other words, a tax agent (like ...

• Can a tax agent be a “different person”?

  Is the tax agent obliged to withhold from the income of the taxpayer? The tax, in addition to the taxpayer, can ... be withheld from the taxpayer's income by the tax agent? Do they negate the obligation ... that the obligations of tax agents established by the Tax Code for calculating and withholding taxes from ... RF define a clear sequence of actions of a tax agent when paying income to a taxpayer: ... Can a tax agent be “another person”? It would seem that tax agents fall under this ...

• Peculiarities of transferring personal income tax by tax agents with separate subdivisions

  RF does not contain norms providing tax agents with separate subdivisions on their own ... note that in a similar manner tax agents are required to submit and tax reporting... in the situation under consideration is the duty of the tax agent to distribute the tax withheld when paying ... responsibility for the improper performance by the tax agent of his duties, in particular ... to employees of separate divisions, to tax agents, any of the interested ...

• Under a license agreement, a software product was purchased from a foreign company (works via the Internet): is it necessary to pay VAT as a tax agent

  The Internet. Is the organization a tax agent for VAT in this situation ... Internet. Is the organization a tax agent for VAT in this situation ... the organization does not have the duties of a tax agent for VAT. Justification of the conclusion: ... 2 Art. 161 of the Tax Code of the Russian Federation, tax agents are, in particular, organizations ... which can cause the emergence of the duties of a tax agent, foreign persons who are not ...). In this case, the obligations of the tax agent to calculate and pay tax ...

• "Simplified" - tax agent for VAT

  Is the organization in this case a tax agent for VAT? The organization applying ... is the organization in this case a tax agent for VAT? Question: An organization ... is exempted from the duties of tax agents, including VAT tax agents. In ... a Russian organization acquiring from a foreign ... Tax Code of the Russian Federation is not exempted from fulfilling the duty of a tax agent: the tax base is determined by tax agents; tax agents are obliged to calculate, withhold from the taxpayer ...

• How to pay personal income tax to tax agents and not get confused

  The amount of tax calculated and withheld by the tax agent from the taxpayer in respect of whom ... at the place of registration (place of residence) of the tax agent with the tax authority, if otherwise ... 02.05.2015 No. 113-FZ). Tax agents are Russian organizations that have separate subdivisions ... the Russian Federation does not contain rules that provide tax agents with the opportunity to independently choose a separate subdivision ...

• Does a Russian organization act as a tax agent for VAT when purchasing services via the Internet from a foreign citizen?

  Situations to pay VAT as a tax agent? Recently, services are often ... the situation to pay VAT as a tax agent? For a reasonable answer to this ... "Internet", etc.) Tax agent or not? When selling services ... by a Russian organization acting as a tax agent (clause 1 of article 161 of the Tax ... should not act as a tax agent). Confirms the specified position and the recent ...

• Personal income tax in 2018: clarifications of the Ministry of Finance of Russia

  This is a tax agent. If such information is not communicated to the tax agent, the tax agent ... of the tax agent, including before the conclusion of an agreement with the tax agent, in the presence of which the tax agent ... the taxpayer did not submit such a statement to the tax agent, the tax agent shall calculate and withhold .. collection, payer of insurance premiums, tax agent), we believe it is possible before the legislative ..., payer of insurance premiums, tax agent), we believe it is possible before the legislative ...

• Is it possible to avoid a fine when paying personal income tax later?

  In the established term of personal income tax, a tax agent illegally uses taxpayers' funds ... provides for liability for improper performance by a tax agent of his duties, in particular ... such a delay can only be used by tax agents who have submitted inaccurate tax reports. ... clause 2, according to which the tax agent is released from the liability provided for by the named ... in relation to tax agents for personal income tax, but also in relation to tax agents for ...

• The legality of using tax clauses on the example of personal income tax, VAT and income tax

  The way. These persons are tax agents. All organizations are tax agents for personal income tax ... and, as before, the payer is a tax agent. The tax agent for the income tax is the organization ... of the taxpayer's funds, the tax agent. Thus, to impose the obligation ... the obligation to transfer the tax, the tax agent can be held liable ... the actions or omissions of other taxpayers (tax agents). In conclusion, we note that ...

The rights and obligations of taxpayers and tax agents are established by the Tax Code of the Russian Federation. Let's consider what is the difference between them and what the RF Tax Code provides for these categories of economic entities.

Taxpayers and tax agents

All participants are taxpayers economic activitywho must pay taxes and other mandatory payments on the basis of the Tax Code of the Russian Federation - both residents and non-residents. It can be legal, individuals, and a structure without the formation of a legal entity - individual entrepreneur.

The duties of tax agents are performed by persons who must withhold and transfer taxes to the budget from income paid by them to other persons within the framework of contractual relations. It does not matter whether the agents themselves are payers of these taxes.

The norms of the current legislation make it possible for an organization to be both a tax agent and a taxpayer. In this case, she acquires rights and bears obligations related to both categories.

Rights and obligations of taxpayers and payers of fees

Article 21 of the Tax Code of the Russian Federation contains the following basic rights of taxpayers in the Russian Federation:

1. Receive free information (including written explanations) on the legislation on taxes and fees and the specifics of its application.
2. Benefit from tax incentives where there is a legal basis.
3. Receive various forms of tax payment by installments provided for by the Tax Code of the Russian Federation.
4. Conduct reconciliation of settlements with the tax authorities, and if an overpayment is found, conduct a refund or offset in fixed time.
5. When conducting field tax audits - be present, receive copies of the audit materials and participate in their consideration.
6. Personally represent their interests, or use the services of a representative (in particular, to provide explanations related to the calculation and payment of taxes, including within the framework of tax audits).
7. Require compliance with the law and not follow illegal orders of officials.
8. Appeal against the specified illegal orders or other actions, if they took place.
9. Require tax secrecy.
10. In case of receiving losses from illegal actions of tax and other regulatory authorities - to compensate them in full.

The rights of taxpayers are ensured by the fact that the law determines the respective responsibilities for officials of the controlling bodies.

In addition to rights, the taxpayer also has obligations (Article 23 of the Tax Code of the Russian Federation). There are three main duties of the taxpayer:

1. Register with the tax authorities.
2. Pay legally established taxes and other mandatory payments.
3. Maintain tax records, keep relevant documents for 4 years and provide timely tax returns and accounting reports.

In addition, taxpayers are required to provide information to the tax authorities:

1. On cases of participation in Russian and foreign organizations with a share of more than 10% (except for LLCs and business entities) - within a month.
2. On the created separate subdivisions - within a month, on the closure of "segregations" - within three days.
3. Liquidation, reorganization, bankruptcy - within three days.
4. Other documents related to the calculation and payment of taxes (upon request) - within five days.
5. Individuals who own taxable objects transport tax, land or property tax, and who have not received a notification for payment of tax from the IFTS, are obliged to inform the tax authorities about these objects by December 31 of the year following the tax period.

The rights and obligations of taxpayers of the Tax Code of the Russian Federation and other normative acts are linked to the regulation of the activities of tax authorities and other authorized bodies. Thus, the rights and obligations of taxpayers and tax authorities complement each other, forming a tax system.

The rights of tax agents and their obligations

In general, taxpayers, levy payers and tax agents enjoy the same rights.

A tax agent, whose definition speaks of "intermediary" functions in terms of paying taxes, bears the corresponding obligations (Article 24 of the Tax Code of the Russian Federation):

1. Withholding taxes from income payable to taxpayers and transferring them to the budget.
2. Keep records of the above amounts, incl. in the context of taxpayers.
3. If it is impossible to make a deduction, notify the tax authorities in writing within a month.
4. Store documents on withheld and transferred amounts for four years and provide them at the request of tax authorities.

Failure to fulfill the duties of a tax agent for withholding and transferring taxes entails a fine in the amount of 20% of the amount of non-payment, as well as a penalty (Article 123 of the Tax Code of the Russian Federation).

Conclusion

The rights and obligations of taxpayers, payers of fees and tax agents are set out in part 1 of the Tax Code of the Russian Federation. On the one hand, they ensure the receipt of funds to the budget, and on the other hand, they allow protecting the legitimate interests of payers in interaction with regulatory authorities.