The activities of the collectors make it easy to facilitate the organization of the relationship of a multitude of taxpayers (fees of fees) and the treasury bodies, the number of representatives of which should be strictly limited by objective reasons.

Despite the refusal of the legislator from use in the NC, the concept of "tax collectors and fees", the functions of tax collectors and fees in Russia are currently actually performed tax agents, banks, post offices, local governments and others. The rights and obligations of the collectors may vary.

Collectors of taxes and fees can participate in tax legal relations both personally and through their representatives. Representatives of the collectors, as a rule, are officers Organizations entrusted the right to collect taxes and fees.

Tax agents

If necessary, accumulate financial means In a large number of taxpayers (as, for example, when assessing personal income individuals, it is advisable to embed a chain of an additional subject (tax agent), which is in part of the tax payments to pay extended authority (for example, not only by reception, but also on calculation and deduction corresponding amounts). So, for example, in Russia, tax agents carry out functions not only to transfer tax payments, but also calculate their size and hold the appropriate amount when paying the taxpayer.

Tax agentspersons recognize on which in accordance with the NC are assigned responsibilities for calculating, holding the taxpayer and the transfer of taxes in budget System Russian Federation.

The duties of the tax agent may be assigned only to those organizations and individualswhich are the source of income payments to the taxpayer. The person receives the status of a tax agent only to fulfill specific obligations on calculating and paying tax. At the same time in different tax relations The same person can act as a tax agent and the taxpayer and payer of fees.

Tax agents are also recognized russian organizationsPaying income foreign organizations from sources in the Russian Federation, in accordance with Art. 310 parts of the second NK assigns a duty to calculate and keep the tax from such income for each payment.

The face is not entitled to refuse the status of a tax agent without refusing at the same time from the corresponding function to transfer and pay income to the taxpayer.

Tax agent rights.Unless otherwise provided by NK, tax agents have the same rights as taxpayers, namely:

right to information;
the right to receive official written explanation;
the right to tax payments (the right to carry out tax management);
the right to refund is overlaid monetary sums in the process of implementing the tax legal relationship;
right personally or through representatives to participate in tax legal relations;
the right to make explanations about the nature of their own actions in the field of tax legal relations;
the right to a correct attitude from other participants in tax legal relations;
the right not to comply with illegal regulations and requirements;
the right to appeal;
the right to compensation for unlaignedly applied losses;
the right to protect violated rights and legitimate interests.

Responsibilities of tax agentsthey differ from the duties of taxpayers not only in composition, but also in content. According to the NK, tax agents are required:

calculate, hold and list legally set taxes (sub. 1 p. 3 of Art. 24 Tax Code);
inform the tax authorities and their officials on the results of their activities (sub. 2, 4 of paragraph 3 of Art. 24 of the Tax Code);
lead in the prescribed manner account (sub. 3 of paragraph 3 of Art. 24 of the Tax Code);
to ensure the safety of documents necessary for calculating, holding and transfer taxes (sub. 5 of paragraph 3 of Art. 24 of the Tax Code).

Responsibility to pay legally established taxes For a tax agent, it means that it is necessary to calculate it correctly and in a timely manner, to hold from the funds paid by taxpayers, and transfer relevant taxes to the relevant accounts of the Federal Treasury.

NC standards governing tax payments established for taxpayers applied to tax agents only with respect to taxpayers of taxes.

Tax agents list retained taxes in the manner prescribed by the NK to pay the taxpayer tax.

Responsibility to inform the tax authorities and their officials on the results of their activities For a tax agent means that he should set time (within a month) to report to the tax authority at its own expense:

on the inability to keep tax from the taxpayer;
the amount of taxpayer's debt.

In addition, the tax agent should submit to the tax authority at its own account of the documents necessary for the implementation of the procedure for the correctness of the calculation, deduction and transfer of taxes.

Responsibility to lead in the prescribed manner account For a tax agent means the need for a common and personal (for each taxpayer) accounting:

accrued and paid income taxpayers;
the calculated, retained and listed in the budget system of taxes.

The responsibility of the tax agent.In tax relations, a tax agent, for example, from the representative of the taxpayer, is not the interests of the taxpayer, but its own interests. For non-fulfillment or improper execution of responsibilities assigned to it, the tax agent is responsible in accordance with the legislation of the Russian Federation. The taxpayer cannot be held liable for mistakes and violations admitted to the tax agent when fulfilling their duties, including when calculating them, holding the taxpayer or transfer to the budget tax system.

Responsibilities of banking organizations in the field of taxation and fees

Banks are required to execute orders:

taxpayers (tax agents, payers of fees) on the transfer of tax (fees, penalties and fines) in the fiscal system of the Russian Federation to the relevant account of the Federal Treasury;
on return to taxpayers, tax agents and payers fees of the amount of excessive (recovered) taxes, fees, penalties and fines;
local administrations and organizations of the federal postal service for transfer to the budget system of the Russian Federation to the relevant account of the Federal Treasury of Cash, received from individuals - taxpayers (tax agents, fees fees);
tax authority for the transfer of tax (fees, penalties and fines) in the budget system of the Russian Federation at the expense money The taxpayer or tax agent in the sequence established by the civil law of the Russian Federation.

Service fee for specified operations is not charged.

If there are funds on the taxpayer's account (tax agent, payer of fees), banks are not entitled to delay the execution of the taxpayer's instructions and the instructions of the tax authority.

For non-fulfillment or improper performance of the provided duties, banks are responsible established by the NK. Application of responsibility measures does not exempt the bank from the obligation to transfer to the budget system of the Russian Federation the amount of tax (collection, penalties and fines). In case of non-fulfillment by the bank of this obligation within the prescribed period, measures are used to collect unimaginized amounts at the expense of cash and other property.

A repeated violation of these duties within one calendar year is the basis for turning the tax authority to the CBR with a petition for cancellation of a banking license.

Collectors of taxes and fees in tax legal relations carry out activities on the direct receipt of tax payments from taxpayers, followed by the transfer of accumulated amounts and records of tax duties to the Commissioners state bodies.

Despite the refusal of the legislator from use in the NC, the concept of "tax collectors and fees", the functions of tax collectors and fees in Russia are currently actually performed tax agents, banks, post offices, local governmentsand others. The rights and obligations of the collectors may vary.

Collectors of taxes and fees can participate in tax legal relations both personally and through their representatives. Representatives of the collectors, as a rule, are the officials of the organization, entitled to collect taxes and fees.

6.2. Tax agents

If you need the accumulation of funds in a large number of taxpayers (as, for example, when collecting personal income tax, it is advisable to embed an additional subject (tax agent) in terms of tax payments with advanced powers (for example, not only by reception, but and on calculating and rendering the corresponding amounts). So, for example, in Russia, tax agents carry out functions not only to transfer tax payments, but also calculate their size and hold the appropriate amount when paying the taxpayer.

Tax agentspersons recognize in which, in accordance with the NK, it is charged for calculating, holding the taxpayer and the transfer of taxes in the budget system of the Russian Federation.

The obligations of the Tax Agent may be assigned only to those organizations and individuals who are the source of income payments to the taxpayer. The person receives the status of a tax agent only to fulfill specific obligations on calculating and paying tax. At the same time, in different tax relations, the same person can act as a tax agent and the taxpayer and payer of fees.

Tax agents are also recognized by Russian organizations that pay income to foreign organizations from sources in the Russian Federation, in accordance with Art. 310 parts of the second NK assigns a duty to calculate and keep the tax from such income for each payment.

The face is not entitled to refuse the status of a tax agent without refusing at the same time from the corresponding function to transfer and pay income to the taxpayer.

Tax agent rights.Unless otherwise provided by NK, tax agents have the same rights as taxpayers, namely:

- the right to information;

- the right to receive official written explanations;

- the right to management of tax payments (the right to carry out tax management);

- the right to return overly paid cash in the process of implementing the tax legal relationship;

- right personally or through representatives to participate in tax legal relations;

- the right to make explanations about the nature of its own actions in the field of tax legal relations;

- the right to a correct attitude from other participants in tax legal relations;

- the right not to comply with illegal regulations and requirements;

- the right to appeal;

- the right to compensation for illegally inflicted damages;

- The right to protect violated rights and legitimate interests.

Responsibilities of tax agentsthey differ from the duties of taxpayers not only in composition, but also in content. According to the NK, tax agents are required:

1) calculate, hold and list legally established taxes (sub. 1 p. 3 of Art. 24 NK);

2) inform the tax authorities and their officials on the results of their activities (sub. 2, 4 p. 3 of Art. 24 NK);

3) lead in the prescribed manner account (sub. 3 p. 3 of Art. 24 NK);

4) to ensure the safety of documents necessary for calculating, holding and transfer taxes (sub. 5 p. 3 of Art. 24 NK).

Responsibility to pay legally established taxesfor a tax agent, it means that it is necessary to calculate it correctly and in a timely manner, to hold from the funds paid by taxpayers, and transfer relevant taxes to the relevant accounts of the Federal Treasury.

NC standards governing tax payments established for taxpayers applied to tax agents only with respect to taxpayers of taxes.

Tax agents list retained taxes in the manner prescribed by the NK to pay the taxpayer tax.

Responsibility to inform the tax authorities and their officials on the results of their activitiesfor a tax agent, it means that it must be reported to the tax authority at its own expense:

- about the inability to keep tax from the taxpayer;

- The sum of the debt of the taxpayer.

Responsibility to lead in the prescribed manner accountfor a tax agent means the need for a common and personal (for each taxpayer) accounting:

- accrued and paid income taxpayers;

- Calculated, held and listed in the budget tax system.

6.3. Responsibilities of banking organizations in the field of taxation and fees

Banks are required to execute orders:

- taxpayers (tax agents, fees fees) on the transfer of tax (fees, penalties and fines) in the budget system of the Russian Federation to the relevant account of the Federal Treasury;

- on return to taxpayers, tax agents and payers of fees of the amounts of excessively paid (recovered) taxes, fees, penalties and fines;

- local administrations and organizations of the federal postal office for transfer to the budget system of the Russian Federation to the relevant account of the Federal Treasury of Cash, received from individuals - taxpayers (tax agents, fees fees);

- the tax authority for the transfer of tax (fees, penalties and fines) in the budget system of the Russian Federation at the expense of the taxpayer or tax agent in the priority established by the civil law of the Russian Federation.

Service fee for specified operations is not charged.

If there are funds on the taxpayer's account (tax agent, payer of fees), banks are not entitled to delay the execution of the taxpayer's instructions and the instructions of the tax authority.

A repeated violation of these duties within one calendar year is the basis for turning the tax authority to the CBR with a petition for cancellation of a banking license.

The tax collector (fees) is the state body, local government body or other authorized body and officials engaged in cases provided for by the NK, (reception) of taxpayers in tax payments (fees) and transfer them to the budget. The rights, duties and responsibility of tax collectors and (or) fees are determined by the NK, federal laws and adopted in accordance with them legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government on taxes or fees (Art. 25 NK). In other countries, under tax collectors (tax collectors) may be understood legal entities and individuals for which in accordance with the existing tax legislation It is entrusted to collect taxes and fees. In a number of countries, this concept is combined with the concept of "tax agents". In most countries, the role of tax collectors perform tax agencies, public and private enterprises and institutions, as well as individuals. When holding taxes with wagesWith the payments of the author's remuneration, from income in the form of dividends, interest and as tax collectors (tax agents) enterprises, institutions, banks are acting. They are responsible for the completeness and timeliness of tax retention, transfer them to central or local budgets. Such an order simplifies control by the tax authorities for the payment of taxes and accelerates the receipt of funds to the treasury. Fee indirect taxesProperty taxes, taxes from employment on hiring and some other taxes are engaged in treasury and banks. In some countries there is the position of the main tax collector. In the United States, for example, it is the commissioner of the internal revenue service, which is submitted directly to the Finance Minister. In the USSR, the functions of tax collectors were carried out enterprises, institutions and organizations that made the payment of wages to workers and employees, earnings to citizens for temporary and random work, author's remuneration of writers and art workers. When taxing from other groups of payers, credit institutions, savings cash regulations, rural councils of people's deputies were accomplished as tax collectors. With the entry into force of the first NK part of the concept "Tax collector" and "" are divided.

Encyclopedia of Russian and international taxation. - M.: Lawyer. A. V. Tolkushkin. 2003.

Watch what is "tax collector" in other dictionaries:

TAX COLLECTOR - (Collector of Taxes) Official official in the UK, responsible for collecting direct taxes (Direct Taxes) from individuals and enterprises. Tax collector, however, does not establish the amounts of taxes payable; Decision on the amounts ... ... Economic Dictionary

TAX COLLECTOR - (Collector of Taxes) Civil servant responsible for collecting taxes whose rates have been raised by tax inspectors (Inspectors of Taxes), and income taxes, charged on the board as you earn (Paye). Business ... Business Terms Dictionary

tax collector - Tax Inspector Dictionary of Russian Synonyms ... Synonym dictionary

Tax collector - State or other authorized body or an official accepting (its) funds from taxpayers and listed (its) them to the budget ... Encyclopedic Dictionary-Directory Director of the Enterprise

Tax collector - Συλλογεις, see πρόσοδοι, state revenues, ι, 13 ... Real Dictionary of Classic Antiquities

tax collector - SYN: Tax inspector ... Thesaurus Russian business vocabulary

Collector - an official collecting any special state or local income. Although according to the principle of the Unity of Cass, all government revenues must focus exclusively at the ticket office of the Ministry of Finance, that is, treasury, ... ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron

Tax law. Abstract lectures of Belousov Danil S.

8.2. Tax agents and tax collectors

Tax agents Persons are recognized in which, in accordance with current legislation, obligations are assigned to calculate, holding the taxpayer and transfer to the appropriate budget (extrabudgetary fund) of taxes.

Tax agents have the same rights as taxpayers.

Tax agents are required:

- properly and in a timely manner, hold from the funds paid to taxpayers, and transfer to budgets ( extrabudgetary funds) appropriate taxes;

- Within one month, in writing to report in the tax authority at the place of its accounting on the impossibility of keeping the tax from the taxpayer and the amount of the taxpayer's debt;

- to keep records paid by taxpayers of income, retained and listed in budgets (extrabudgetary funds) of taxes, including personally on each taxpayer;

- to submit to the tax authority to the place of its accounting, the documents necessary for monitoring the correctness of the calculation, deduction and transfer of taxes.

Tax agents lists withheld taxes in the manner prescribed by the Tax Code of the Taxpayer.

For non-fulfillment or improper performance of duties assigned to it, the tax agent is responsible in accordance with the projection of the Russian Federation.

Tax agents should be distinguished from tax collectors and fees.

Tax collectors and fees are government agencies, local governments, others authorized bodies, officials and organizations that carry out the direct indication of the Tax Code of the Russian Federation receiving taxpayers and (or) payers of funds to pay taxes and (or) fees and transfer them to the budget.

The legal status of tax collectors and (or) fees are determined by the Tax Code of the Russian Federation, federal laws and adopted in accordance with them legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government.

Tax Code of the Russian Federation (paragraph 5 of Art. 9, Art. 25) on tax collectors (fees) the following duties are assigned:

- to implement in the prescribed manner (in addition to tax and customs authorities) reception and collection of taxes and fees;

- Control the payment of taxes due and fees.

The main differences between tax collectors from tax agents are the fact that the collectors themselves do not pay the income taxpayer and are not obliged to keep taxes from it. As a rule, tax collectors are: executive bodies of local self-government regarding charging land tax; GAI-traffic police bodies - in charge of issuing or replacing license plates; Courts, executive and local governments, notaries, the registry offices - in terms of charging state duty for committing legally significant actions.

General in the legal status of tax collectors and tax agents is the lack of opportunity to enjoy 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 execution of the tax duty, to carry out proceedings tax offenses etc.

At the same time, tax agents and tax collectors are subjects controlled by tax authorities.

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In legal literature, as well as in departmental tax authorities, such concepts as "tax collector" are often used. At the same time, in Ukraine there is no legislative definition of this concept. In some cases, parallel is carried out, and sometimes a sign of equality between tax collectors and a tax agent is set. Despite the fact that in something their functions are similar, nevertheless, there is no absolute equality of their legal statuses. The difference between tax collectors from the tax agent is that on the tax agent there is a duty to calculate, keep and list the tax into the budget, and the tax collector, in addition, is obliged to demand the amount of tax. Thus, the concept of "tax agent" and "tax collector" are related concepts that sometimes determine the same persons - enterprises, institutions, organizations that under legislation is entrusted with the duty to keep taxes from tax payers and transfer them to the budget .

The enterprise paying income to his worker acts as a tax agent in relation to calculating, deducting from wages and transfer to the budget of the tax on the income of individuals. Unlike tax agents, collecting taxes, act as authorized bodies and officials that make funds from payers (or their agents) to pay taxes and fees. Persons collecting taxes and fees are accepted by the obligations of the tax payment at their request.

Tax collectors include:

1) enterprises (institutions, organizations) holding and listed to the budget taxes with amounts that are paid to individuals;
2) Enterprises (institutions, organizations) holding and listed to the budget taxes from stocks, bonds and other valuable papersowned by the enterprise from participation in other enterprises;
3) Enterprises (institutions, organizations) holding and listed to the budget taxes from income received by foreign legal entities.

Thus, receiving taxpayers to the amount of taxes and fees can be carried out by tax collectors, which are state bodies, local governments, other authorized bodies and officials. Tax collectors can receive funds to pay taxes and fees only in cases provided for by law on taxes and fees. A feature of the powers of tax collectors is that they are taking funds from taxpayers by the will of the latter. Whereas, for example, tax agents carry out tax retention on the taxpayer, regardless of its will.

Unlike tax agents, tax collectors are not sources of income payments to taxpayers and have no authority to hold taxes. However, their functions for receiving payments are complemented by the functions to monitor the payment of taxes and fees payers. Thus, they, like tax agents, play a double role: on the one hand, perform fiscal functions for controlling the taxpayer, on the other hand driven by tax authorities when fulfilling their duties to transfer the amounts of taxes and fees received by the payers. In relation to taxpayers, tax collectors have certain neutrality, there is no correspondence for the rights and obligations of taxpayers and tax collectors. The latter are not required and not entitled to demand from taxpayers to fulfill their duties.