How to pay transport tax for another person. The nuances of paying taxes for another person. Example of online payment of taxes for another individual

Non-payment or late payment of tax payments state budget is considered a significant violation of the law, which is punishable by fines and penalties.

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Citizens are not always able to pay taxes on time due to various circumstances. Every taxpayer must pay taxes within the specified deadlines.

In this material, we will look at how to pay taxes online through State Services in 2019, we will give you a step-by-step algorithm, and we will understand the list of taxes that citizens must contribute to the state budget.

Basics

You can avoid many troubles, including penalties and fines, by making timely tax payments through online services.

The State Services portal provides citizens with the opportunity to quickly and without queues make all necessary tax payments and print them.

This section is devoted to consideration of the list of taxes required for payment and their features, and we will also understand the legal regulation of this area.

What is it

Taxes are mandatory payments that must be made by citizens and organizations.

The purpose of making tax payments is to provide financial support for the activities of government bodies.

All legal entities and individuals who receive earnings or income, and also own property, must pay taxes to the treasury at certain intervals.

If taxes are not paid, a fine is imposed, the amount of which is determined by the category of tax and the length of delay. A penalty is also charged.

With long-term tax evasion, this can provoke extremely negative consequences, including bank accounts and confiscation of property.

You can make tax payments in person via banking institutions, and online using various convenient methods.

List of taxes to be paid

For citizens in the Russian Federation the following taxes are payable:

The Federal Tax Service sends notifications to the taxpayer, which include taxes for which the citizen has arrears to the budget.

Since 2016, a new rule has been introduced regarding the fact that if a citizen is registered in personal account on the tax service portal, all notifications will be sent to him in his personal account, and not by regular mail.

In accordance with the norms of the Tax Code of the Russian Federation, all taxes must be business case, and the tax is considered established only when the taxpayers and other elements are clearly indicated.

The requirement for timely payment of taxes is stated in.

Taxes must be paid no later than December 1 of the reporting year in which the tax debt arose.

Taxes must be paid after receiving a paper or electronic version of the notification.

Receipts must be sent to taxpayers no later than 30 calendar days before the payment deadline.

Individuals must make tax payments for no more than three previous reporting periods.

If a notice has not been sent to a person, he must notify the tax office that he owns objects that are subject to taxation by December 31 of the year in which taxes are due.

Failure to notify the tax authorities is often punishable by penalties in the amount of 20% of the amount.

Personal income tax is calculated after a person submits a declaration to the tax office, where the person indicates clear grounds for the occurrence of a tax liability (sale of property, receipt of certain income from specific sources).

Provide such a declaration to tax authority required before April 30 of the year following the year in which you received it. This tax must be submitted to the budget before July 15.

Step by step instructions

You can check the accrual and payment of taxes through the official website of the State Services, while full version The service is available only after user authorization and creation of a personal account:

Algorithm of actions for private entrepreneurs:

• go to the official portal gosuslugi.ru;
• after selecting an operation to make a payment, you will be redirected to the list of payment services with which the agreement has been drawn up;
• in your personal account, click the tax payments tab;
• select the required tax authority and check the specified details;
• the payment made is confirmed by a blue seal;
• After entering the one-time password, the transaction will be completed.

For enterprises and organizations, the deposit procedure is similar, the only differences are in the process of selecting the tax and the amount to deposit.

Advantages and disadvantages of paying online

Let's consider the advantages of paying taxes online through Internet services:

One minor drawback is that they only charge a commission when paying third-party online services, the commission for significant amounts of taxes can be significant.

Video: how to pay taxes online (via the Internet)

For this reason, it is necessary to use only official services, such as State Services, Tax Service, in order to avoid ending up on scam sites.

How to pay tax through State Services for another person

Today, the law allows for tax payments to be made for another person, be it a relative or an acquaintance. Before paying, you must find out the exact amount of tax to pay and clear details.

In accordance with legislative changes, from January 1, 2019, people do not have to register with the tax service at their permanent registration address.

You can apply for it at any tax authority. Also, another simplification according to this law is the possibility of paying taxes for another person.

After all, previously there were a lot of requests from citizens, because children could not pay taxes for their elderly parents, or spouses could not pay taxes for each other.

Previously, such problems arose mainly not when paying using receipts, but when making a payment from a personal bank card using the tax service details.

Then the system did not credit such payments, since the name of the bank card and the name of the payer did not match. As a result, the money was withdrawn from the bank card, but was not credited to pay off the tax debt.

That is, the Tax Code of the Russian Federation obligated each person to pay taxes exclusively for himself.

And when funds were received as payment of taxes from a stranger, such payment was not considered legal. With the new amendments, this inconvenience has been completely eliminated.

Please note that all taxes must be paid into the budget on time, otherwise you will be charged a penalty, which, in case of significant delays, can reach a significant amount.

In case of malicious delays, your case may be sent to court with further negative consequences in the form of confiscation of property and other compulsory collection measures.

Since the beginning of 2017, the answer to this question is Yes.

Until recently, Russian tax legislation did not allow third parties to pay taxes. Every citizen, entrepreneur or legal entity were obliged to make tax and other obligatory payments personally and at their own expense. This created some problems when, say, children paid taxes for their parents, or another spouse paid taxes for their spouse. Despite the fact that the obligation was actually fulfilled, if a third party appeared as the payer in the details of the payment document, cash were not taken into account, which entailed the filing of claims, the accrual of penalties, and in some cases a fine. All this kind payments from the tax service were classified as “unclarified”. They could either be returned or sent to fulfill some personal tax obligations direct payer by submitting a corresponding application. The taxpayer himself was considered a violator and remained obliged to repay the debt.

At the end of November 2016, after changes were made to the Tax Code, it was officially allowed to pay taxes for another person, entrepreneur or organization. However, the innovations do not specify the list of persons who have the right to do this. Essentially, any third party can pay a tax or fee for someone else.

The amended provisions of the Tax Code of the Russian Federation came into force gradually:

• from November 30, 2016, a general rule came into force allowing any third parties to pay taxes and fees for any taxpayer;
• from January 1, 2017, the provisions of the law extended their effect to insurance premiums to extra-budgetary funds, which primarily affected individual entrepreneurs and organizations.

Innovations have made it possible to solve many problems, and not only in terms of paying off tax obligations of citizens by their relatives. Now, for example, its manager, owner or any other person can pay taxes, fees or insurance premiums for an organization. individual. And the organization, in turn, has the right to pay off the obligations of any citizen.

To correctly draw up a payment document, you should pay attention to the fact that in the “Payer” field the person actually making the payment must be indicated, and the purpose of the payment must reflect for which organization, individual entrepreneur or citizen the payment is being made. It is also worth considering that a third party will not be able to demand the return of the transferred amount from the Federal Tax Service or an extra-budgetary fund. But this right is retained by the taxpayer if, for example, there is an overpayment.

It is clarified that in order to pay tax for a taxpayer, his representative must have a power of attorney (letter of the Federal Tax Service of Russia dated December 8, 2015 No. ZN-4-1/21494@ " ").

Let us remind you that the taxpayer is obliged to independently fulfill his obligation to pay tax (). But at the same time, the interests of the payer can be represented by his authorized representative (). Then this fact must be indicated in the payment slip for the transfer of tax amounts to the budget, the tax service emphasizes. Specialists from the Federal Tax Service of Russia add that the tax authorities do not have the right to request documents confirming the ownership of the money from which taxes were paid.

Tax officials also note that the authority of the representative must be documented (). Such confirmation for a representative individual is a notarized power of attorney (). But not only - there are powers of attorney that are equivalent to notarial ones (). This is, for example, a power of attorney from a prisoner, certified by the head of the prison, or a power of attorney from a military serviceman, which the commander of a unit (formation, institution, institution) has the right to certify if there are no notarial bodies at the point of deployment.

You can also present a copy of the power of attorney. However, a regular copy of the document, according to the tax authorities, will not work. It must be certified by a notary with his signature and seal.

However, the bank does not check the documents of individuals when submitting payment slips, and it is also impossible to check the authority of the representative when paying taxes online. At what stage of payment or tax control the representative must present a power of attorney - the Federal Tax Service of Russia does not specify.

People who have been paying taxes for their wife or husband for years find that they have accumulated debts and penalties.Many of our listeners have faced this situation. Experts remind: the law prohibits payments from accounts and cards that do not belong to the TIN owner. This subtlety should be taken into account even when you have to pay for your own child, for example, if he has a share in the apartment. Economic observer Valery Emelyanov found out how to deal with bills and avoid fines.

The Russians less than a month to pay off payments for last year’s property declarations (for an apartment, land, cottage and car). One of common mistakes What people do during this period is paying “other people’s” taxes, including for relatives and friends. This is prohibited by law, but in fact banks accept payments and transfer them using the Federal Tax Service details, without asking questions or warning about anything. The tax amount is usually small and is not subject to identity verification. Therefore, it is still possible to pay in branches for a wife, for parents, and in general for any individual, explains a partner of the Tax Help company. Sergey Shapovalov:

“Fill out the payment slip on behalf of the payer. Not on behalf of the actual payer, but on behalf of the taxpayer. For example, a husband goes with receipts to Sberbank, on one receipt he has his name on one, on the other - his wife, on the third, let’s say, his parents And he pays for all this alone. But the documents will reflect that everyone paid for themselves in cash. This is if we are talking about payment through the operating room. When you pay through the Internet account, this trick does not work."

Nowadays, online banks, ATMs and terminals (though not all) have an automatic reminder that it is actually illegal to pay to the Federal Tax Service for another person. This rule acts as a barrier against tax-free transactions, gray offsets and other criminal schemes. Recently, a draft amendment has emerged that would allow family members to be excluded from this rule, but for now the ban applies to everyone. Therefore, those who pay taxes for their spouses, parents or children often find themselves in a situation where their funds are blocked in the accounts of the Federal Tax Service and they are not informed about it. Because the only 100% legal way to pay someone else’s tax (and even then there are glitches) is to go to the Federal Tax Service office with a power of attorney, and only then go to the bank, says the managing partner of Taxadvisor Dmitry Kostalgin:

“Paying for another person, even a relative, is extremely risky. They can always refuse to recognize the fulfillment of the duty of a particular person. That is, even if you go and at least do notarized power of attorney on behalf of the spouse who authorizes the husband to pay the tax, then there is potentially a risk that the tax authority may not recognize the payment."

More than once there have been cases where people paid from their account or card for many years for their entire family, and then found out that the money never reached the recipients (except to the details of the payer himself). For such incorrect payments, the Federal Tax Service has a separate account; the money is stored there for up to 3 years. And it is assumed that the citizen himself must request them back by writing a statement. The procedure is not complicated, the document can be generated directly on the tax service website, the return period is up to 4 months. But provided that the citizen has kept checks and receipts. In this case, the tax for other family members (only from their personal details) will actually have to be paid a second time, and even taking into account late fees. This fully applies to children. Their payments are paid in the same way as for spouses. That is, either in the usual way at the cash register, or strictly from the card and account of the child himself. Comments from the head of the department for taxation of property of individuals of the Federal Tax Service of Russia in Moscow Alexander Menkov:

“If you registered property for children, then they are the payers, because they are the owners. It is clear that a 6-year-old child cannot pay tax, there is no income. But in accordance with civil code RF, parents or guardians are responsible for it, that is, they fulfill the obligation to pay the child until he reaches the age when he himself can pay for his property.”

On hotline banks and the tax service provide complete information on how and where you can pay taxes. Each family has its own unique situation, and you can find the most convenient option for everyone. For example, taxes without specifying details can be paid using mobile phone. Oddly enough, this will not be a violation of the internal rules of the Federal Tax Service, even if the number is registered to an outsider (however, it will first need to be attached to your TIN). Well, the telephone account itself can be topped up from any card of any bank. However, the most reliable way is to pay only for yourself and from your personal account or card. So, in case of an error, the money can be returned without any problems, this will be considered overpaid tax, and it will be refunded according to general rules- according to the application. It is not necessary to store checks and receipts for this; copies of them can be ordered from the bank or downloaded from your bank’s online service.