Collectors of taxes and fees in tax legal relations carry out activities to directly receive from taxpayers tax payments with the subsequent transfer of accumulated amounts and records of fulfilled tax obligations to the authorized government bodies.

The activities of collectors make it possible to facilitate the organization of relationships between many taxpayers (payers of fees) and treasury authorities, the number of representatives of which, for objective reasons, should be strictly limited.

Despite the legislator’s refusal to use the concept of “tax and fee collector” in the Tax Code, the functions of tax and fee collectors in Russia are currently actually performed by tax agents, banks, post offices, local governments etc. The rights and responsibilities of collectors may vary.

Collectors of taxes and fees can participate in tax legal relations both personally and through their representatives. Representatives of collectors are usually officials organization authorized to collect taxes and fees.

6.2. Tax agents

If necessary, accumulation financial resources from a large number of taxpayers (as, for example, when collecting personal income tax from individuals) it is advisable to integrate into the chain an additional entity (tax agent) that has expanded powers in terms of collecting tax payments (for example, not only the responsibilities for receiving, but also for calculating and withholding the corresponding amounts). So, for example, in Russia, tax agents perform functions not only of transferring tax payments, but also calculate their amount and withhold the corresponding amount when paying it to the taxpayer.

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

The duties of a tax agent can be assigned only to those organizations and individuals that are the source of payment of income to the taxpayer. A person receives the status of a tax agent only to perform specific duties for the calculation and payment of tax. Moreover, in different tax relations, the same person can act both as a tax agent and as a taxpayer and payer of fees.

Tax agents are also recognized Russian organizations paying income to foreign organizations from sources in the Russian Federation, on which, in accordance with Art. 310 of Part Two of the Tax Code imposes the obligation to calculate and withhold tax on such income each time it is paid.

A person does not have the right to renounce the status of a tax agent without simultaneously renouncing the corresponding function of transferring and paying income to the taxpayer.

Rights of tax agents. Unless otherwise provided by the Tax Code, tax agents have the same rights as taxpayers, namely:

– right to information;

– the right to receive official written explanation;

– the right to manage tax payments (the right to carry out tax management);

– the right to a refund of overpaid sums of money in the process of implementing tax legal relations;

– the right to personally or through a representative participate in tax legal relations;

– the right to provide explanations about the nature of one’s own actions in the field of tax legal relations;

– the right to correct treatment on the part of other participants in tax legal relations;

– the right not to comply with illegal orders and demands;

– right to appeal;

– the right to compensation for unlawfully caused losses;

– the right to protection of violated rights and legitimate interests.

Responsibilities of tax agents differ from the duties of taxpayers not only in composition, but also in content. According to the Tax Code, tax agents are obliged to:

1) calculate, withhold and transfer legally established taxes(subparagraph 1, paragraph 3, article 24 of the Tax Code);

2) inform the tax authorities and their officials about the results of their activities (subparagraph 2, 4, paragraph 3, article 24 of the Tax Code);

3) lead into in the prescribed manner accounting (subclause 3, clause 3, article 24 of the Tax Code);

4) ensure the safety of documents necessary for the calculation, withholding and transfer of taxes (subclause 5, clause 3, article 24 of the Tax Code).

Obligation to pay legally imposed taxes for a tax agent means the need to correctly and timely calculate, withhold from funds paid to taxpayers, and transfer to the appropriate accounts Federal Treasury relevant taxes.

Tax Code norms governing the tax payment procedure established for taxpayers apply to tax agents only in relation to the amounts of taxes withheld from taxpayers.

Tax agents transfer withheld taxes in the manner prescribed by the Tax Code for tax payment by a taxpayer.

Obligation to inform tax authorities and their officials about the results of their activities for a tax agent means that he must fixed time(within a month) report to the tax authority at the place of your registration:

– about the impossibility of withholding tax from the taxpayer;

– the amount of debt of the taxpayer.

In addition, the tax agent must submit to the tax authority at the place of his registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes.

Obligation to keep records in accordance with the established procedure for a tax agent means the need for general and personal (for each taxpayer) accounting:

– accrued and paid income to taxpayers;

– taxes calculated, withheld and transferred to the budget system.

Responsibility of the tax agent. In tax relations, a tax agent, unlike, for example, a representative of a taxpayer, represents not the interests of the taxpayer, but his own interests. For failure to perform or improper performance of the duties assigned to him, the tax agent is liable in accordance with the legislation of the Russian Federation. The taxpayer cannot be held liable for errors and violations made by the tax agent in the performance of his duties, including when he calculates, withholds from the taxpayer or transfers taxes to the budget system.

6.3. Responsibilities of banking organizations in the field of collection of taxes and fees

Banks are obliged to execute orders:

– taxpayers (tax agents, payers of fees) to transfer taxes (fees, penalties and fines) to the budget system of the Russian Federation to the appropriate account of the Federal Treasury;

– for the return to taxpayers, tax agents and payers of fees of amounts of overpaid (collected) taxes, fees, penalties and fines;

– local administrations and federal postal organizations for transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury Money accepted from individuals - taxpayers (tax agents, fee payers);

– tax authority to transfer taxes (fees, penalties and fines) to the budget system of the Russian Federation at the expense of the taxpayer’s or tax agent’s funds in the order established by the civil legislation of the Russian Federation.

There is no service fee for these transactions.

If there are funds in the account of the taxpayer (tax agent, payer of fees), banks do not have the right to delay the execution of the taxpayer’s instructions and the tax authority’s instructions.

For failure to fulfill or improper fulfillment of prescribed duties, banks bear liability established by the Tax Code. The application of liability measures does not relieve the bank from the obligation to transfer the amount of tax (fees, penalties and fines) to the budget system of the Russian Federation. If the bank fails to fulfill this obligation within the prescribed period, measures are taken to collect the untransferred amounts from cash and other property.

Repeated violation of these obligations within one calendar year is the basis for the tax authority to apply to the Central Bank of Russia with a request to revoke the banking license.

Collectors of taxes and fees should be distinguished from tax agents. They are the persons who receive funds from taxpayers and transfer them to the budget (Article 25 of Part 1 of the Tax Code of the Russian Federation). Article 9 of Part 1 of the Tax Code of the Russian Federation includes among the functions of collectors not only the collection of taxes and fees, but also control over their payment.
According to the Tax Code of the Russian Federation, only state executive bodies and executive bodies of local self-government, other bodies and officials authorized by them can be collectors of taxes and fees. Consequently, organizations and individuals cannot perform the functions of tax collectors.
The main difference between tax and fee collectors and other participants tax relations consists in the fact that collectors receive or collect taxes (at the same time monitoring the correctness of their calculation) by crediting their amounts to their account or to their cash desk. Tax authorities, unlike collectors, do not collect taxes, but only control the correctness of their calculation, completeness and timely payment. Tax agents do not control the legality of taxpayers’ actions, but rather perform the duties of calculating, withholding and remitting taxes. Banks, as settlement and cash centers, also do not control the fulfillment by taxpayers of their tax obligations, but only execute payment orders of taxpayers and collection orders tax authorities.
State bodies that control the correctness of calculation and complete payment of taxes and fees, but are not authorized to accept and collect taxes, also do not belong to collectors. For example, courts of general jurisdiction and arbitration courts when receiving statements of claim and complaints check the correctness of the calculation state duty and the completeness of its payment. However, they do not act as tax collectors, since it is transferred by the payer directly to the budget, and not to the account judicial authority. In addition, in accordance with the Tax Code of the Russian Federation, only executive bodies, but not legislative and judicial authorities, can act as collectors.
The functions of tax collectors are performed, for example, by customs authorities. According to Art. 120 of the Customs Code of the Russian Federation, customs payments are credited to the customs deposit account, and from there go to the budget.
According to the Law of the Russian Federation of October 11, 1991 No. 1738-1 “On Payment for Land,” local government bodies are authorized to accept land tax payments from individuals (Article 18).
Part one of the Tax Code of the Russian Federation does not establish the rights, duties and responsibilities of tax and fee collectors. They are established by legislation regulating the calculation and payment of specific taxes and fees. However, unification legal status collectors are needed. Unsettled fundamentals of the legal status of collectors may result in legislative gaps, as a result of which the proper fulfillment of the duties of this category of participants in tax relations will not be guaranteed.
It is theoretically possible to assign the functions of tax and fee collectors to organizations and individuals. For example, the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” established that payers local tax advertising is carried out by persons advertising their products. In a number of regions, it has been established that the responsibility to collect tax and transfer it to the budget rests with advertising agencies. When issuing an invoice for services, the agency increases it by the amount of advertising tax. For this tax, advertising agencies act as collectors.
Some fiscal payments can only be collected through collectors. Thus, the fee for parking vehicles involves taking into account the duration of parking. Only collectors can take into account time and collect payments, since other participants in tax relations are not vested with the corresponding powers.
Provided by Art. 21 of the Law on the Fundamentals of the Tax System, the fee from persons participating in betting games at the hippodrome is paid in the form percentage increase to the fee for participating in the game. The person accepting the bets acts as the collector of these payments.
Since the Tax Code of the Russian Federation excluded organizations and citizens from the list of collectors of taxes and fees, the mechanisms for collecting taxes and fees must be brought into line with the Tax Code of the Russian Federation.

More on topic 7.2.3. Tax collectors:

Chapter 15. ADMINISTRATIVE OFFENSE IN THE FIELD OF FINANCE, TAXES AND FEES, SECURITIES MARKET
§ 1. Determination of mandatory elements of taxation as a condition for establishing taxes and fees
Chapter 15. ADMINISTRATIVE OFFENSE IN THE FIELD OF FINANCE, TAXES AND FEES, INSURANCE, SECURITIES MARKET

(collector of taxes) Civil servant responsible for collecting taxes whose rates have been increased tax inspectors(Inspectors of Taxes), and income taxes, charged under a pay-as-you-earn (PAYE) system.

Excellent definition

Incomplete definition ↓

TAX COLLECTORS (AGENTS)

English tax collector) - tax agents are authorized persons who are entrusted with the duties of calculation, withholding from the taxpayer and calculation to the corresponding budget ( off-budget funds) taxes. In cases provided for by the Tax Code of the Russian Federation, the state may accept collections of funds from taxpayers and (or) payers for the payment of taxes and (or) fees and transfer them to the budget. bodies, local governments, other authorized bodies and officials - collectors of taxes and (or) fees. The rights, duties and responsibilities of tax and (or) fee collectors are determined by the Tax Code of the Russian Federation, federal laws and adopted in accordance with them legislative acts subjects of the Federation and regulatory legal acts of representative bodies of local self-government on taxes and (or) fees. In the former USSR N.s. also accepted insurance payments from villages. of the population and carried out accounting of payers and objects of taxation, calculated payments, took into account their receipt, and handed payment orders to citizens. In 1953, the state of N.S. was abolished in the USSR. In accordance with Art. 226 of the Tax Code of the Russian Federation, Russian organizations, individual. entrepreneurs, post. foreign representative offices organizations, as tax agents, are obliged to calculate and 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, respectively. payments to state extra-budgetary funds. The main task of the tax authorities is to monitor compliance tax legislation, correctness of calculation, completeness and timeliness of entry into the corresponding state budget taxes and other payments established by law. Calculation of taxes and other obligatory payments, as well as their inclusion in budget revenues, respectively. level, as a rule, is carried out by the taxpayers themselves in the manner and within the time limits established respectively. Laws of the Russian Federation and Instructions for the application of these laws, approved by the Ministry of the Russian Federation for Taxes and Duties. Accounting for the amounts of taxes (fees) received by the budget is carried out by the tax authorities in the revenue register and personal accounts of each taxpayer. Represented by companies and organizations tax reports, calculations and certificates for accrual of payments are checked by tax officials. For personal taxes documents on the basis of which entries on the accrual of payments are made in the books of personal accounts of payers, are payment notices, tax returns and tax calculations, as well as summaries of payment notices. Dr. The bodies responsible for collecting 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 regulations governing the activities of these bodies.

In the legal literature, as well as in departmental documents of tax authorities, concepts such as “tax collector” are often used. At the same time, in Ukraine there is no legislative definition of this concept. In a number of 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, absolute equality of their legal statuses does not exist. The difference between a tax collector and a tax agent is that the tax agent has the obligation to calculate, withhold and transfer tax to the budget, and the tax collector, in addition, is obliged to demand payment of tax amounts. Thus, the concept of “tax agent” and “tax collector” is related concepts, which sometimes identify the same persons - enterprises, institutions, organizations, which, according to the law, are entrusted with the obligation 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 of personal income tax to the budget. Unlike tax agents, tax collectors act as authorized bodies and officials who receive funds from payers (or their agents) to pay taxes and fees. Persons collecting taxes and fees accept funds from obligated persons at their request for tax payment.

Tax collectors include:

1) enterprises (institutions, organizations) withholding and transferring taxes to the budget on amounts paid to individuals;
2) enterprises (institutions, organizations) withholding and transferring taxes to the budget on income from shares, bonds and other valuable papers belonging to the enterprise, from equity participation in other enterprises;
3) enterprises (institutions, organizations) withholding and transferring taxes to the budget on income received by foreign legal entities.

Thus, the acceptance of amounts from taxpayers for the payment of taxes and fees can be carried out by tax collectors, who are state bodies, local governments, other authorized bodies and officials. Tax collectors may accept funds to pay taxes and fees only in cases provided for by the legislation on taxes and fees. A feature of the powers of tax collectors is that they accept 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 income payments to taxpayers and do not have the authority to withhold taxes. However, their functions of accepting payments are complemented by functions of monitoring the payment of taxes and fees by payers. Thus, they, like tax agents, play a dual 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 duties of transferring the amounts of taxes and fees received from 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.

Tax law. Lecture notes Belousov Danila S.

8.2. Tax agents and tax collectors

Tax agents recognized are persons who, in accordance with current legislation, are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring due taxes to the appropriate budget (non-budgetary fund).

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 appropriate taxes to budgets (extra-budgetary funds);

– within one month, notify in writing the tax authority at the place of your registration 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;

– submit to the tax authority at the place of your registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes.

Tax agents transfer withheld taxes in the manner prescribed by the Tax Code of the Russian Federation for tax payment by a taxpayer.

For failure to perform or improper performance 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 collectors.

Tax collectors are state bodies, local government bodies, other authorized bodies, officials and organizations that, by virtue of the direct instructions of the Tax Code of the Russian Federation, receive funds from taxpayers and (or) payers of collections for the payment of taxes and (or) fees and transfer them to the budget.

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

The Tax Code of the Russian Federation (clause 5, article 9, article 25) tax collectors are assigned the following responsibilities:

– carry out in the prescribed manner (in addition to tax and customs authorities) the acceptance 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 the 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 government regarding the collection land tax; traffic police authorities - on fees for issuing or replacing license plates; courts, executive authorities and local governments, notaries, civil registry offices - in terms of collecting state fees for carrying out legally significant actions.

The commonality 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, or carry out proceedings in cases of tax offenses etc.

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

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