COLLECTOR OF TAXES (fees) - a state body, local self-government body or other authorized body and officials carrying out, in the cases provided for by the Tax Code, (receiving) funds from taxpayers to pay taxes (fees) and transfer them to the budget. The rights, duties and responsibilities of tax collectors and (or) fees are determined by the Tax Code, federal laws and adopted in accordance with them legislative acts constituent entities of the Russian Federation and normative legal acts of representative bodies of local self-government on taxes or fees (Article 25 of the Tax Code). In other countries, tax collectors (tax collectors) may mean legal entities and individuals who, in accordance with the current tax legislation, are obliged to collect taxes and fees. In a number of countries, this concept is combined with the concept “ tax agents". In most countries, tax collectors, tax authorities, public and private enterprises and institutions, and individuals act as tax collectors. Withholding taxes from wages, from payments of royalties, from income in the form of dividends, interest and as tax collectors (tax agents) are enterprises, institutions, banks. They are responsible for the completeness and timeliness of withholding taxes, transferring them to central or local budgets... This procedure simplifies tax authorities' control over the payment of taxes and accelerates the flow of funds to the treasury. By collecting indirect taxes, property taxes, taxes on income from employment and some other taxes are dealt with by the Treasury and banks. In some countries, there is a position of chief tax collector. In the United States, for example, it is the Commissioner of the Service internal income reporting directly to the Minister of Finance. In the USSR, the functions of tax collectors were performed by enterprises, institutions and organizations that paid wages to workers and employees, wages to citizens for temporary and casual work, and royalties to writers and art workers. When collecting taxes from other groups of payers, credit institutions, savings banks, and village councils of people's deputies acted as tax collectors. With the entry into force of the first part of the Tax Code, the concepts of "tax collector" and "" are separated.
Encyclopedia of Russian and International Taxation. - M .: Jurist... A. V. Tolkushkin. 2003.
See what "TAX COLLECTOR" is in other dictionaries:
TAX COLLECTOR- (Collector of Taxes) UK official responsible for the collection of direct taxes from individuals and enterprises. The tax collector, however, does not set the amount of taxes to be paid; the decision on the amounts ... ... Economic Dictionary
TAX COLLECTOR- (collector of taxes) A civil servant responsible for the collection of taxes whose rates have been increased tax inspectors(Inspectors of Taxes), and income taxes levied by the system pay as you earn (PAYE). Business ... Business glossary
tax collector- tax inspector Dictionary of Russian synonyms ... Synonym dictionary
Tax collector- a state or other authorized body or official that accepts (her) funds from taxpayers and transfers (her) them to the budget ... Encyclopedic dictionary-reference book of the head of the enterprise
Tax collector- Συλλογει̃ς, see Πρόσοδοι, State Revenues, Ι, 13 ... The Real Dictionary of Classical Antiquities
tax collector- Syn: tax inspector ... Thesaurus of Russian business vocabulary
Collector- an official who collects any special state or local revenues. Although, according to the principle of the unity of the treasuries, all state revenues should be concentrated exclusively in the treasuries of the Ministry of Finance, that is, the treasuries, ... ... Encyclopedic Dictionary of F.A. Brockhaus and I.A. Efron
Tax law... Lecture notes of Belousov Danila S.
8.2. Tax agents and tax collectors
Tax agents persons are recognized who, in accordance with the current legislation, are entrusted with the duties of calculating, withholding from the taxpayer and transferring to the appropriate budget (off-budget fund) the taxes due.
Tax agents have the same rights as taxpayers.
Tax agents are required to:
- correctly and timely calculate, withhold from funds paid to taxpayers, and transfer to budgets ( extrabudgetary funds) relevant taxes;
- within one month, notify the tax authority at the place of their registration in writing about the impossibility of withholding tax from the taxpayer and about the amount of the taxpayer's debt;
- keep records of income paid to taxpayers, taxes withheld and transferred to budgets (extra-budgetary funds), including personally for each taxpayer;
- to submit to the tax authority at the place of its registration the documents necessary to exercise control over the correctness of the calculation, withholding and transfer of taxes.
Tax agents transfer withheld taxes in the manner prescribed by the Tax Code of the Russian Federation for the payment of tax by a taxpayer.
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 agents should be distinguished from tax and levy collectors.
Collectors of taxes and fees are government bodies, local authorities, other authorized bodies, officials and organizations that, by virtue of the direct instructions of the Tax Code of the Russian Federation, receive from taxpayers and (or) payers of collection of funds for the payment of taxes and (or) fees and transfer them to the budget.
The legal status of tax collectors and (or) levies is determined by the Tax Code of the Russian Federation, federal laws and legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government adopted in accordance with them.
Tax Code of the Russian Federation (clause 5 of Art. 9, Art. 25) the following duties are assigned to the tax (collection) collectors:
- to carry out, in accordance with the established procedure (in addition to tax and customs authorities), the reception and collection of taxes and fees;
- control the payment of due taxes and fees.
The main difference between tax collectors and tax agents is that tax collectors themselves do not pay income to the taxpayer and are not required to withhold taxes from him. As a rule, tax collectors are: executive bodies of local self-government regarding the collection land tax; traffic police bodies - traffic police - on fees for issuing or replacing license plates; courts, executive authorities and local self-government bodies, notaries, civil registry offices - regarding the collection of state fees for the commission of legally significant actions.
The common thing in the legal status of tax collectors and tax agents is the inability to exercise the rights of tax authorities. Thus, tax collectors do not have the right to collect financial sanctions from the taxpayer, apply measures to ensure the fulfillment of tax obligations, carry out proceedings in cases of tax offenses etc.
At the same time, both tax agents and tax collectors are subjects controlled by tax authorities.
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(collector of taxes) A civil servant responsible for collecting taxes raised by the Inspectors of Taxes and pay-as-you-earn (PAYE) income taxes.
Excellent definition
Incomplete definition ↓
TAX COLLECTORS (AGENTS)
English tax collector) - authorized persons are recognized as tax agents who are entrusted with the duties of calculating, withholding from the taxpayer and calculating taxes to the relevant budget (extra-budgetary funds). In the cases provided for Tax Code RF, reception from taxpayers and (or) payers of collections in payment of taxes and (or) fees and their transfer to the budget can be carried out by the state. bodies, local self-government bodies, other authorized bodies and officials - collectors of taxes and (or) fees. The rights, duties and responsibilities of collectors of taxes and (or) fees are determined by the Tax Code of the Russian Federation, federal laws and legislative acts of the constituent entities of the Federation adopted in accordance with them and regulatory legal acts of representative bodies of local self-government on taxes and (or) fees. In the former. USSR N.S. also carried out acceptance of insurance payments from villages. population and made a record of payers and taxable objects, calculated payments, took into account their receipt, handed payment orders to citizens. In 1953 the state of N.S. in the USSR was abolished. In accordance with Art. 226 of the Tax Code of the Russian Federation, Russian organizations, individuals. entrepreneurs, post. representative offices of foreign org-tions, as tax agents, are required to calculate, withhold from the employee the amount of tax from his income and transfer it accordingly. budget. The current legislation of the Russian Federation provides for the procedure for calculating, withholding and transferring acc. payments to state off-budget funds. The main task of the tax authorities is to monitor compliance tax legislation, the correctness of the calculation, the completeness and timeliness of the introduction acc. state budget taxes and other payments, established by law... Calculation of the amounts of taxes and other mandatory payments, as well as their introduction into budget revenues, respectively. level, as a rule, is made by the taxpayers themselves in the manner and within the timeframe established by the acc. The laws of the Russian Federation and the Instructions for the application of these laws, approved by the Ministry of the Russian Federation for Taxes and Duties. The accounting of the amounts of taxes (fees) received by the budget is carried out by the tax authorities in the register of receipts and personal accounts of each taxpayer. Represented by enterprises and org-tions tax reports, calculations and certificates on the calculation of payments are checked by officials of the tax authorities. On taxes from physical. persons, the documents on the basis of which records on the calculation of payments are made in the books of the personal accounts of the payers are payment notices, tax returns and tax calculations, as well as a summary of payment notices. Dr. the bodies carrying out the collection of customs duties, taxes and other customs payments are the customs authorities of the Russian Federation. The procedure for collecting the above payments is regulated by the Customs Code of the Russian Federation and other regulatory legal acts that determine the activities of these bodies.
In the legal literature, as well as in the departmental documents of the tax authorities, concepts such as "tax collector" are often used. At the same time, there is no legislative definition of this concept in Ukraine. In some cases, a parallel is drawn, and sometimes an equal sign is put between the tax collector and the tax agent. Despite the fact that their functions are somewhat similar, nevertheless, there is no absolute equality of their legal statuses. The difference between a tax collector and a tax agent is that the tax agent is obliged to calculate, withhold and transfer tax to the budget, and the tax collector, in addition, is obliged to demand the payment of tax amounts. Thus, the concept of "tax agent" and "tax collector" is related concepts, which sometimes define the same persons - enterprises, institutions, organizations, which, according to the legislation, are obliged to withhold taxes from taxpayers and transfer them to the budget.
An enterprise that pays income to its worker acts as a tax agent in relation to the calculation, deduction from wages and transfer to the budget of personal income tax. Unlike tax agents, tax collectors act as authorized bodies and officials who receive funds from payers (or their agents) for paying taxes and fees. Persons collecting taxes and fees accept from obligated persons, at their request, funds for tax payment.
Tax collectors include:
- 1) enterprises (institutions, organizations) that withhold and transfer taxes to the budget from the amounts that are paid to individuals;
- 2) enterprises (institutions, organizations) that withhold and transfer to the budget taxes on income from shares, bonds and other valuable papers belonging to the enterprise from equity participation in other enterprises;
- 3) enterprises (institutions, organizations) that withhold and transfer to the budget taxes on income received by foreign legal entities.
Thus, the collection of amounts from taxpayers for the payment of taxes and fees can be carried out by tax collectors, who are state bodies, local authorities, other authorized bodies and officials. Tax collectors can accept funds for the payment of taxes and fees only in cases stipulated by the legislation on taxes and fees. A feature of the powers of tax collectors is that they receive funds from taxpayers at the will of the latter. Whereas, for example, tax agents withhold taxes from the taxpayer regardless of his will.
Unlike tax agents, tax collectors are not the source of payment of income to taxpayers and do not have the authority to withhold taxes. However, their functions of accepting payments are complemented by the functions of exercising control over the payment of taxes and fees by payers. Thus, they, like tax agents, play a twofold role: on the one hand, they perform fiscal functions of control over the taxpayer, on the other hand, they are controlled by the tax authorities in fulfilling their obligations to transfer the amounts of taxes and fees received from the payers. In relation to taxpayers, tax collectors have a certain neutrality, there is no correspondence between the rights and obligations of taxpayers and tax collectors. The latter are not obliged and have no right to demand that taxpayers fulfill their obligations.
